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Ez 1040 E-file

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Ez 1040 e-file 2. Ez 1040 e-file   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Ez 1040 e-file Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Ez 1040 e-file Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Ez 1040 e-file Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Ez 1040 e-file The annual accounting period for your income tax return is called a tax year. Ez 1040 e-file You can use one of the following tax years. Ez 1040 e-file A calendar tax year. Ez 1040 e-file A fiscal tax year. Ez 1040 e-file Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Ez 1040 e-file A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Ez 1040 e-file Calendar tax year. Ez 1040 e-file   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Ez 1040 e-file   You must adopt the calendar tax year if any of the following apply. Ez 1040 e-file You do not keep books. Ez 1040 e-file You have no annual accounting period. Ez 1040 e-file Your present tax year does not qualify as a fiscal year. Ez 1040 e-file Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Ez 1040 e-file   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Ez 1040 e-file For more information, see Change in tax year, later. Ez 1040 e-file   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Ez 1040 e-file Fiscal tax year. Ez 1040 e-file   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Ez 1040 e-file A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Ez 1040 e-file   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Ez 1040 e-file   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Ez 1040 e-file Change in tax year. Ez 1040 e-file   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Ez 1040 e-file See the Instructions for Form 1128 for exceptions. Ez 1040 e-file If you qualify for an automatic approval request, a user fee is not required. Ez 1040 e-file If you do not qualify for automatic approval, a ruling must be requested. Ez 1040 e-file See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Ez 1040 e-file Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Ez 1040 e-file Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Ez 1040 e-file You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Ez 1040 e-file After that, if you want to change your accounting method, you must generally get IRS approval. Ez 1040 e-file See Change in Accounting Method, later. Ez 1040 e-file Kinds of methods. Ez 1040 e-file   Generally, you can use any of the following accounting methods. Ez 1040 e-file Cash method. Ez 1040 e-file An accrual method. Ez 1040 e-file Special methods of accounting for certain items of income and expenses. Ez 1040 e-file Combination method using elements of two or more of the above. Ez 1040 e-file You must use the same accounting method to figure your taxable income and to keep your books. Ez 1040 e-file Also, you must use an accounting method that clearly shows your income. Ez 1040 e-file Business and personal items. Ez 1040 e-file   You can account for business and personal items under different accounting methods. Ez 1040 e-file For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Ez 1040 e-file Two or more businesses. Ez 1040 e-file   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Ez 1040 e-file They are separate and distinct only if you maintain complete and separate books and records for each business. Ez 1040 e-file Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Ez 1040 e-file However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Ez 1040 e-file For more information, see Inventories, later. Ez 1040 e-file Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Ez 1040 e-file If you receive property or services, you must include their fair market value in income. Ez 1040 e-file Example. Ez 1040 e-file On December 30, 2012, Mrs. Ez 1040 e-file Sycamore sent you a check for interior decorating services you provided to her. Ez 1040 e-file You received the check on January 2, 2013. Ez 1040 e-file You must include the amount of the check in income for 2013. Ez 1040 e-file Constructive receipt. Ez 1040 e-file   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Ez 1040 e-file You do not need to have possession of it. Ez 1040 e-file If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Ez 1040 e-file Example. Ez 1040 e-file Interest is credited to your bank account in December 2013. Ez 1040 e-file You do not withdraw it or enter it into your passbook until 2014. Ez 1040 e-file You must include it in your gross income for 2013. Ez 1040 e-file Delaying receipt of income. Ez 1040 e-file   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Ez 1040 e-file You must report the income in the year the property is received or made available to you without restriction. Ez 1040 e-file Example. Ez 1040 e-file Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Ez 1040 e-file She was told in December that her payment was available. Ez 1040 e-file At her request, she was not paid until January 2014. Ez 1040 e-file She must include this payment in her 2013 income because it was constructively received in 2013. Ez 1040 e-file Checks. Ez 1040 e-file   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Ez 1040 e-file Example. Ez 1040 e-file Dr. Ez 1040 e-file Redd received a check for $500 on December 31, 2013, from a patient. Ez 1040 e-file She could not deposit the check in her business account until January 2, 2014. Ez 1040 e-file She must include this fee in her income for 2013. Ez 1040 e-file Debts paid by another person or canceled. Ez 1040 e-file   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Ez 1040 e-file If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Ez 1040 e-file For more information, see Canceled Debt under Kinds of Income in chapter 5. Ez 1040 e-file Repayment of income. Ez 1040 e-file   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Ez 1040 e-file If the amount you repay is over $3,000, a special rule applies. Ez 1040 e-file For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Ez 1040 e-file Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Ez 1040 e-file This includes business expenses for which you contest liability. Ez 1040 e-file However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Ez 1040 e-file Expenses paid in advance. Ez 1040 e-file   You can deduct an expense you pay in advance only in the year to which it applies. Ez 1040 e-file Example. Ez 1040 e-file You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Ez 1040 e-file You can deduct $500 in 2013 and $500 in 2014. Ez 1040 e-file Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Ez 1040 e-file The purpose of an accrual method of accounting is to match income and expenses in the correct year. Ez 1040 e-file Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Ez 1040 e-file Example. Ez 1040 e-file You are a calendar year accrual method taxpayer. Ez 1040 e-file You sold a computer on December 28, 2013. Ez 1040 e-file You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Ez 1040 e-file You must include the amount received for the computer in your 2013 income. Ez 1040 e-file Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Ez 1040 e-file Estimated income. Ez 1040 e-file   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Ez 1040 e-file Change in payment schedule for services. Ez 1040 e-file   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Ez 1040 e-file Advance payments for services. Ez 1040 e-file   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Ez 1040 e-file However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Ez 1040 e-file However, you cannot postpone including any payment beyond that tax year. Ez 1040 e-file   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Ez 1040 e-file That publication also explains special rules for reporting the following types of income. Ez 1040 e-file Advance payments for service agreements. Ez 1040 e-file Prepaid rent. Ez 1040 e-file Advance payments for sales. Ez 1040 e-file   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Ez 1040 e-file If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Ez 1040 e-file An agreement includes a gift certificate that can be redeemed for goods. Ez 1040 e-file Treat amounts that are due and payable as amounts you received. Ez 1040 e-file   You generally include an advance payment in income for the tax year in which you receive it. Ez 1040 e-file However, you can use an alternative method. Ez 1040 e-file For information about the alternative method, see Publication 538. Ez 1040 e-file Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Ez 1040 e-file The all-events test has been met. Ez 1040 e-file The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Ez 1040 e-file Economic performance has occurred. Ez 1040 e-file Economic performance. Ez 1040 e-file   You generally cannot deduct or capitalize a business expense until economic performance occurs. Ez 1040 e-file If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Ez 1040 e-file If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Ez 1040 e-file An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Ez 1040 e-file For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Ez 1040 e-file Example. Ez 1040 e-file You are a calendar year taxpayer and use an accrual method of accounting. Ez 1040 e-file You buy office supplies in December 2013. Ez 1040 e-file You receive the supplies and the bill in December, but you pay the bill in January 2014. Ez 1040 e-file You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Ez 1040 e-file Your office supplies may qualify as a recurring expense. Ez 1040 e-file In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Ez 1040 e-file Keeping inventories. Ez 1040 e-file   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Ez 1040 e-file If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Ez 1040 e-file For more information, see Inventories , later. Ez 1040 e-file Special rule for related persons. Ez 1040 e-file   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Ez 1040 e-file Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Ez 1040 e-file If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Ez 1040 e-file   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Ez 1040 e-file For a list of other related persons, see section 267 of the Internal Revenue Code. Ez 1040 e-file Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Ez 1040 e-file However, the following restrictions apply. Ez 1040 e-file If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Ez 1040 e-file (See, however, Inventories, later. Ez 1040 e-file ) You can use the cash method for all other items of income and expenses. Ez 1040 e-file If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Ez 1040 e-file If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Ez 1040 e-file If you use a combination method that includes the cash method, treat that combination method as the cash method. Ez 1040 e-file Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Ez 1040 e-file However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Ez 1040 e-file These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Ez 1040 e-file A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Ez 1040 e-file A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Ez 1040 e-file Qualifying taxpayer. Ez 1040 e-file   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Ez 1040 e-file (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Ez 1040 e-file ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Ez 1040 e-file Qualifying small business taxpayer. Ez 1040 e-file   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Ez 1040 e-file (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Ez 1040 e-file ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Ez 1040 e-file Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Ez 1040 e-file Business not owned or not in existence for 3 years. Ez 1040 e-file   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Ez 1040 e-file If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Ez 1040 e-file Materials and supplies that are not incidental. Ez 1040 e-file   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Ez 1040 e-file If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Ez 1040 e-file Changing accounting method. Ez 1040 e-file   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Ez 1040 e-file See Change in Accounting Method, later. Ez 1040 e-file More information. Ez 1040 e-file    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Ez 1040 e-file For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Ez 1040 e-file Items included in inventory. Ez 1040 e-file   If you are required to account for inventories, include the following items when accounting for your inventory. Ez 1040 e-file Merchandise or stock in trade. Ez 1040 e-file Raw materials. Ez 1040 e-file Work in process. Ez 1040 e-file Finished products. Ez 1040 e-file Supplies that physically become a part of the item intended for sale. Ez 1040 e-file Valuing inventory. Ez 1040 e-file   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Ez 1040 e-file To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Ez 1040 e-file   Inventory valuation rules cannot be the same for all kinds of businesses. Ez 1040 e-file The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Ez 1040 e-file Your inventory practices must be consistent from year to year. Ez 1040 e-file More information. Ez 1040 e-file   For more information about inventories, see Publication 538. Ez 1040 e-file Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Ez 1040 e-file Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Ez 1040 e-file You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Ez 1040 e-file Activities subject to the uniform capitalization rules. Ez 1040 e-file   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Ez 1040 e-file Produce real or tangible personal property. Ez 1040 e-file For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Ez 1040 e-file Acquire property for resale. Ez 1040 e-file Exceptions. Ez 1040 e-file   These rules do not apply to the following property. Ez 1040 e-file Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Ez 1040 e-file Property you produce if you meet either of the following conditions. Ez 1040 e-file Your indirect costs of producing the property are $200,000 or less. Ez 1040 e-file You use the cash method of accounting and do not account for inventories. Ez 1040 e-file For more information, see Inventories, earlier. Ez 1040 e-file Special Methods There are special methods of accounting for certain items of income or expense. Ez 1040 e-file These include the following. Ez 1040 e-file Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Ez 1040 e-file Bad debts, discussed in chapter 10 of Publication 535. Ez 1040 e-file Depletion, discussed in chapter 9 of Publication 535. Ez 1040 e-file Depreciation, discussed in Publication 946, How To Depreciate Property. Ez 1040 e-file Installment sales, discussed in Publication 537, Installment Sales. Ez 1040 e-file Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Ez 1040 e-file A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Ez 1040 e-file To get approval, you must file Form 3115, Application for Change in Accounting Method. Ez 1040 e-file You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Ez 1040 e-file You may have to pay a user fee. Ez 1040 e-file For more information, see the form instructions. Ez 1040 e-file Automatic change procedures. Ez 1040 e-file   Certain taxpayers can presume to have IRS approval to change their method of accounting. Ez 1040 e-file The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Ez 1040 e-file No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Ez 1040 e-file   Generally, you must use Form 3115 to request an automatic change. Ez 1040 e-file For more information, see the Instructions for Form 3115. Ez 1040 e-file Prev  Up  Next   Home   More Online Publications
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Ez 1040 e-file Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Ez 1040 e-file Tax-free exchange of rental property occasionally used for personal purposes. Ez 1040 e-file Ordering forms and publications. Ez 1040 e-file Tax questions. Ez 1040 e-file Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Ez 1040 e-file irs. Ez 1040 e-file gov/pub527. Ez 1040 e-file What's New Net Investment Income Tax (NIIT). Ez 1040 e-file  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Ez 1040 e-file NIIT is a 3. Ez 1040 e-file 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Ez 1040 e-file Net investment income may include rental income and other income from passive activities. Ez 1040 e-file Use Form 8960, Net Investment Income Tax, to figure this tax. Ez 1040 e-file For more information on NIIT, go to IRS. Ez 1040 e-file gov and enter “Net Investment Income Tax” in the search box. Ez 1040 e-file Reminders Photographs of missing children. Ez 1040 e-file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Ez 1040 e-file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ez 1040 e-file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Ez 1040 e-file Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Ez 1040 e-file In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Ez 1040 e-file First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Ez 1040 e-file We will look at types of income and when each is reported, and at types of expenses and which are deductible. Ez 1040 e-file Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Ez 1040 e-file Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Ez 1040 e-file Special rental situations are grouped together in chapter 4. Ez 1040 e-file These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Ez 1040 e-file Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Ez 1040 e-file Sale or exchange of rental property. Ez 1040 e-file   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Ez 1040 e-file Sale of main home used as rental property. Ez 1040 e-file   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Ez 1040 e-file Tax-free exchange of rental property occasionally used for personal purposes. Ez 1040 e-file   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Ez 1040 e-file   For information on the qualifying use standards, see Rev. Ez 1040 e-file Proc. Ez 1040 e-file 2008–16, 2008 IRB 547, at http://www. Ez 1040 e-file irs. Ez 1040 e-file gov/irb/2008-10_IRB/ar12. Ez 1040 e-file html . Ez 1040 e-file For more information on like-kind exchanges, see chapter 1 of Publication 544. Ez 1040 e-file Comments and suggestions. Ez 1040 e-file   We welcome your comments about this publication and your suggestions for future editions. Ez 1040 e-file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Ez 1040 e-file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Ez 1040 e-file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ez 1040 e-file   You can send your comments from www. Ez 1040 e-file irs. Ez 1040 e-file gov/formspubs/. Ez 1040 e-file Click on “More Information” and then on “Comment on Tax Forms and Publications”. Ez 1040 e-file   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ez 1040 e-file Ordering forms and publications. Ez 1040 e-file   Visit www. Ez 1040 e-file irs. Ez 1040 e-file gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Ez 1040 e-file Internal Revenue Service 1201 N. Ez 1040 e-file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Ez 1040 e-file   If you have a tax question, check the information available on IRS. Ez 1040 e-file gov or call 1-800-829-1040. Ez 1040 e-file We cannot answer tax questions sent to either of the above addresses. Ez 1040 e-file Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. 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