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Federal 1040x

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Federal 1040x

Federal 1040x Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Federal 1040x Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Federal 1040x Simplified Method to be used, Who must use the Simplified Method. Federal 1040x 5% owners, 5% owners. Federal 1040x A Age 70, Age 70½. Federal 1040x Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Federal 1040x Defined, Annuity. Federal 1040x Fixed-period, Fixed-period annuities. Federal 1040x , Fixed-period annuity. Federal 1040x Guaranteed payments, Guaranteed payments. Federal 1040x Joint and survivor annuities, Joint and survivor annuities. Federal 1040x Minimum distributions from, Minimum distributions from an annuity plan. Federal 1040x Payments under, Annuity payments. Federal 1040x Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Federal 1040x Rollovers, Annuity contracts. Federal 1040x (see also Rollovers) Single-life, Annuities for a single life. Federal 1040x , Single-life annuity. Federal 1040x Starting date of, Annuity starting date defined. Federal 1040x , Who must use the Simplified Method. Federal 1040x , Annuity starting before November 19, 1996. Federal 1040x , Annuity starting date. Federal 1040x Before November 19, 1996, Annuity starting before November 19, 1996. Federal 1040x Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Federal 1040x Variable annuities, Variable annuities. Federal 1040x , Variable Annuities, Death benefits. Federal 1040x Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Federal 1040x Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Federal 1040x D Death benefits, Death benefits. Federal 1040x Death of employee, Distributions after the employee's death. Federal 1040x , Survivors of employees. Federal 1040x Death of retiree, Survivors of retirees. Federal 1040x Deductible voluntary employee contributions, Deductible voluntary employee contributions. Federal 1040x Defined contribution plans, Defined contribution plan. Federal 1040x Designated Roth accounts Costs, Designated Roth accounts. Federal 1040x Defined, Designated Roth account. Federal 1040x Qualified distributions, Designated Roth accounts. Federal 1040x Rollovers, Designated Roth accounts. Federal 1040x Disability pensions, Disability pensions. Federal 1040x , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Federal 1040x Early distributions and penalty tax, Payment to you option. Federal 1040x , Tax on Early Distributions Employer securities, Distributions of employer securities. Federal 1040x Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Federal 1040x , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Federal 1040x Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Federal 1040x Qualified reservist, Qualified reservist distributions. Federal 1040x U. Federal 1040x S. Federal 1040x savings bonds, Distribution of U. Federal 1040x S. Federal 1040x savings bonds. Federal 1040x Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Federal 1040x , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Federal 1040x Estate tax, Reduction for federal estate tax. Federal 1040x Deduction, Estate tax deduction. Federal 1040x Estimated tax, Estimated tax. Federal 1040x Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Federal 1040x Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Federal 1040x F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Federal 1040x S. Federal 1040x savings bonds. Federal 1040x Fixed-period annuities, Fixed-period annuities. Federal 1040x , Fixed-period annuity. Federal 1040x Foreign employment contributions, Foreign employment contributions. Federal 1040x Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Federal 1040x Form 1040/1040A Rollovers, How to report. Federal 1040x Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Federal 1040x Form 1099-INT U. Federal 1040x S. Federal 1040x savings bonds distributions, Distribution of U. Federal 1040x S. Federal 1040x savings bonds. Federal 1040x Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Federal 1040x Exceptions to tax, Exceptions to tax. Federal 1040x Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Federal 1040x Rollovers, How to report. Federal 1040x Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Federal 1040x Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Federal 1040x Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Federal 1040x Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Federal 1040x Form RRB-1099-R, Form RRB-1099-R. Federal 1040x Form W-4P Withholding from retirement plan payments, Choosing no withholding. Federal 1040x , Nonperiodic distributions. Federal 1040x Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Federal 1040x Frozen deposits, Frozen deposits. Federal 1040x Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Federal 1040x Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Federal 1040x H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Federal 1040x I In-plan Roth rollovers, In-plan Roth rollovers. Federal 1040x Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Federal 1040x Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Federal 1040x J Joint and survivor annuities, Joint and survivor annuities. Federal 1040x L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Federal 1040x Lump-sum distributions, Distributions of employer securities. Federal 1040x , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Federal 1040x Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Federal 1040x Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Federal 1040x Multiple-lives annuities, Multiple-lives annuity. Federal 1040x N Net Investment Income Tax, Net investment income tax. Federal 1040x , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Federal 1040x Deferring tax on, Distributions of employer securities. Federal 1040x Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Federal 1040x Loans treated as distributions from, Effect on investment in the contract. Federal 1040x Nonresident aliens Railroad retirement, Nonresident aliens. Federal 1040x P Partial rollovers, Partial rollovers. Federal 1040x Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Federal 1040x Disability pensions, Disability pensions. Federal 1040x , Disability Pensions Types of, Types of pensions and annuities. Federal 1040x Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Federal 1040x Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Federal 1040x , Qualified domestic relations order (QDRO). Federal 1040x Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Federal 1040x Qualified employee annuities Defined, Qualified employee annuity. Federal 1040x Simplified Method to be used, Who must use the Simplified Method. Federal 1040x Qualified employee plans Defined, Qualified employee plan. Federal 1040x Simplified Method to be used, Who must use the Simplified Method. Federal 1040x Qualified plans, Who must use the General Rule. Federal 1040x (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Federal 1040x Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Federal 1040x Rollovers, Qualified retirement plan. Federal 1040x Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Federal 1040x R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Federal 1040x Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Federal 1040x Reemployment, Reemployment. Federal 1040x Related employers and related plans, Related employers and related plans. Federal 1040x Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Federal 1040x Required beginning date, Required beginning date. Federal 1040x Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Federal 1040x Retirement bonds, Retirement bonds. Federal 1040x Rollovers, Rollovers, Choosing the right option. Federal 1040x 20% tax rate on distribution, Eligible rollover distribution. Federal 1040x Comparison of direct payment vs. Federal 1040x direct rollover (Table 1), Choosing the right option. Federal 1040x Direct rollover to another qualified plan, Eligible rollover distribution. Federal 1040x , Direct rollover option. Federal 1040x In-plan Roth, In-plan Roth rollovers. Federal 1040x Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Federal 1040x Nontaxable amounts, Rollover of nontaxable amounts. Federal 1040x Notice to recipients of eligible rollover distribution, Written explanation to recipients. Federal 1040x Property and cash distributed, Property and cash distributed. Federal 1040x Roth IRAs, Rollovers to Roth IRAs. Federal 1040x Substitution of other property, Rollovers of property. Federal 1040x Surviving spouse making, Rollover by surviving spouse. Federal 1040x S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Federal 1040x Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Federal 1040x How to use, How to use the Simplified Method. Federal 1040x Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Federal 1040x Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Federal 1040x Single-life annuities, Annuities for a single life. Federal 1040x , Single-life annuity. Federal 1040x Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Federal 1040x Surviving spouse Distribution rules for, Distributions after the employee's death. Federal 1040x Rollovers by, Rollover by surviving spouse. Federal 1040x T Tables Comparison of direct payment vs. Federal 1040x direct rollover (Table 1), Choosing the right option. Federal 1040x Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Federal 1040x Ten percent tax for early withdrawal, Payment to you option. Federal 1040x , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Federal 1040x Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Federal 1040x S. Federal 1040x savings bonds Distribution of, Distribution of U. Federal 1040x S. Federal 1040x savings bonds. Federal 1040x V Variable annuities, Variable annuities. Federal 1040x , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Federal 1040x W Withdrawals, Withdrawals. Federal 1040x Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Federal 1040x Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Federal 1040x 20% of eligible rollover, Withholding requirements. Federal 1040x , Payment to you option. Federal 1040x , 20% Mandatory withholding. Federal 1040x Periodic payments, Periodic payments. Federal 1040x Railroad retirement, Tax withholding. Federal 1040x Worksheets Simplified Method, How to use the Simplified Method. Federal 1040x Worksheet A, illustrated, Worksheet A. Federal 1040x Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Federal 1040x Simplified Method Prev  Up     Home   More Online Publications
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Examinations and Enforcement

EP Examinations is responsible for overseeing compliance with the retirement plan provisions of the Internal Revenue Code, including the protection of plan assets and of the interests/rights of participants. This is accomplished by conducting examinations to analyze operational features of retirement plans. A centralized examination case selection and review process is used to enhance consistency of enforcement activities and to focus resources on the areas of highest noncompliance.


Priorities and Goals
Critical priorities vital to the success of Employee Plans Examinations.

Articles by the Director of Examinations
Insights on retirement plan topics uncovered during audits.

Internal Controls Protect Your Retirement Plan
Review procedures to help you find and prevent mistakes in administering your plan

EP Abusive Tax Transactions
Abusive tax avoidance transactions involving employee plans are beginning to surface and are growing in number. Left unchallenged, transactions such as these undermine the confidence in our voluntary tax system.

International Issues Affecting Retirement Plans
International issues, including international tax compliance by large corporations and high-wealth individuals, are an IRS-wide priority. The Office of Employee Plans is focused on addressing existing abuse and preventing abuse going forward.

Employee Plans Compliance Unit (EPCU)
Did you receive a letter from this Unit? Will you be getting a letter soon? Go here to get more information.

EP Examination Projects
Results from various examination projects, including listings of most frequent errors and tips on how to avoid these errors.

EP Compliance Trends & Tips
Results and findings from past and current EP examinations that identify compliance risks and recurring plan issues.

Compliance Programs/Initiatives
Plan specialty (403(b)/457, 401(k), multiemployer), large employer plans and Employee Plans Compliance Unit (EPCU) activities.

Audit Closing Agreement Program
The Employee Plans Compliance Resolution System (EPCRS) is a comprehensive system of correction programs established by the IRS that enable sponsors of retirement plans that have experienced compliance violations to preserve the tax benefits of their plans. If plan errors are found during an EP examination, help is available through the Audit Closing Agreement Program (Audit CAP). For plan errors that are found prior to examination notification, possible alternates to Audit CAP are Self-Correction Program (SCP) or the Voluntary Correction Program (VCP).

Technical/Procedural Guidelines for EP Examinations Employees
Locate Field Directives, Examination Guidelines, and other useful information.

EP Examination Process Guide
In response to the results of the Customer Satisfaction Surveys, EP Examinations developed the EP Examination Process Guide to help customers through the examination process. The guide clarifies the various steps in the examination process and introduces available resources.

Form 5500 Corner
Filing tips and updates, notices, and other helpful materials to assist you in preparing your Form 5500 returns.

Form 5330 Corner
Filing tips and updates, notices, and other helpful materials to assist you in preparing your Form 5330 returns.

Communications With EP Customers
Interviews, outreach presentations, newsletters and other important communications.

EP Examinations Office Structure/Contacts
The organizational structure and contacts for the IRS Office of EP Examinations.

Page Last Reviewed or Updated: 20-Mar-2014

The Federal 1040x

Federal 1040x Index A Adjusted basis defined, Adjusted basis defined. Federal 1040x Administrative or management activities, Administrative or management activities. Federal 1040x Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Federal 1040x Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Federal 1040x Casualty losses, Casualty losses. Federal 1040x Child and Adult Care Food Program reimbursements, Meals. Federal 1040x Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Federal 1040x (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Federal 1040x Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Federal 1040x Family daycare provider, Standard meal and snack rates. Federal 1040x Meals, Meals. Federal 1040x , Standard meal and snack rates. Federal 1040x Regular use, Daycare Facility Standard meal and snack rates, Meals. Federal 1040x , Standard meal and snack rates. Federal 1040x Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Federal 1040x Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Federal 1040x Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Federal 1040x Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Federal 1040x Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Federal 1040x Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Federal 1040x Fair market value, Fair market value defined. Federal 1040x Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Federal 1040x Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Federal 1040x Percentage table for 39-year nonresidential real property, Depreciation table. Federal 1040x Permanent improvements, Permanent improvements. Federal 1040x , Depreciating permanent improvements. Federal 1040x Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Federal 1040x Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Federal 1040x Employees Adequately accounting to employer, Adequately accounting to employer. Federal 1040x Casualty losses, Casualty losses. Federal 1040x Mortgage interest, Deductible mortgage interest. Federal 1040x Other expenses, Other expenses. Federal 1040x Real estate taxes, Real estate taxes. Federal 1040x Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Federal 1040x Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Federal 1040x Mortgage interest, Deductible mortgage interest. Federal 1040x , Qualified mortgage insurance premiums. Federal 1040x Real estate taxes, Real estate taxes. Federal 1040x Related to tax-exempt income, Expenses related to tax-exempt income. Federal 1040x Rent, Rent. Federal 1040x Repairs, Repairs. Federal 1040x Security system, Security system. Federal 1040x Telephone, Telephone. Federal 1040x Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Federal 1040x Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Federal 1040x Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Federal 1040x Standard meal and snack rates, Standard meal and snack rates. Federal 1040x Standard meal and snack rates (Table 3), Standard meal and snack rates. Federal 1040x Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Federal 1040x 1040, Schedule F, Casualty losses. Federal 1040x 2106, Employees 4562, Reporting and recordkeeping requirements. Federal 1040x 4684, Casualty losses. Federal 1040x 8829, Actual Expenses, Casualty losses. Federal 1040x , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Federal 1040x Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Federal 1040x Inventory, storage of, Storage of inventory or product samples. Federal 1040x L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Federal 1040x Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Federal 1040x Years following the year placed in service, Years following the year placed in service. Federal 1040x M MACRS percentage table 39-year nonresidential real property, Depreciation table. Federal 1040x Meals, Meals. Federal 1040x Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Federal 1040x More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Federal 1040x Mortgage interest, Deductible mortgage interest. Federal 1040x , Qualified mortgage insurance premiums. Federal 1040x P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Federal 1040x Permanent improvements, Permanent improvements. Federal 1040x , Depreciating permanent improvements. Federal 1040x Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Federal 1040x Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Federal 1040x Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Federal 1040x Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Federal 1040x Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Federal 1040x Regular use, Regular Use Reminders, Reminders Rent, Rent. Federal 1040x Repairs, Repairs. Federal 1040x Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Federal 1040x S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Federal 1040x Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Federal 1040x Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Federal 1040x Allowable area, Allowable area. Federal 1040x Business expenses not related to use of the home, Business expenses not related to use of the home. Federal 1040x Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Federal 1040x More than one qualified business use, More than one qualified business use. Federal 1040x Shared use, Shared use. Federal 1040x Expenses deductible without regard to business use, Expenses deductible without regard to business use. Federal 1040x No carryover of unallowed expenses, No deduction of carryover of actual expenses. Federal 1040x Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Federal 1040x Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Federal 1040x Storage of inventory, Storage of inventory or product samples. Federal 1040x T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Federal 1040x Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Federal 1040x Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Federal 1040x Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Federal 1040x W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications