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File Amended Tax Return 2009

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File Amended Tax Return 2009

File amended tax return 2009 12. File amended tax return 2009   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File amended tax return 2009 Free help with your tax return. File amended tax return 2009   You can get free help preparing your return nationwide from IRS-certified volunteers. File amended tax return 2009 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File amended tax return 2009 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File amended tax return 2009 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File amended tax return 2009 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File amended tax return 2009 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File amended tax return 2009 gov, download the IRS2Go app, or call 1-800-906-9887. File amended tax return 2009   As part of the TCE program, AARP offers the Tax-Aide counseling program. File amended tax return 2009 To find the nearest AARP Tax-Aide site, visit AARP's website at www. File amended tax return 2009 aarp. File amended tax return 2009 org/money/taxaide or call 1-888-227-7669. File amended tax return 2009 For more information on these programs, go to IRS. File amended tax return 2009 gov and enter “VITA” in the search box. File amended tax return 2009 Internet. File amended tax return 2009    IRS. File amended tax return 2009 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File amended tax return 2009 Download the free IRS2Go app from the iTunes app store or from Google Play. File amended tax return 2009 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File amended tax return 2009 Check the status of your 2013 refund with the Where's My Refund? application on IRS. File amended tax return 2009 gov or download the IRS2Go app and select the Refund Status option. File amended tax return 2009 The IRS issues more than 9 out of 10 refunds in less than 21 days. File amended tax return 2009 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File amended tax return 2009 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File amended tax return 2009 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File amended tax return 2009 Use the Interactive Tax Assistant (ITA) to research your tax questions. File amended tax return 2009 No need to wait on the phone or stand in line. File amended tax return 2009 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File amended tax return 2009 When you reach the response screen, you can print the entire interview and the final response for your records. File amended tax return 2009 New subject areas are added on a regular basis. File amended tax return 2009  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File amended tax return 2009 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File amended tax return 2009 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File amended tax return 2009 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File amended tax return 2009 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File amended tax return 2009 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File amended tax return 2009 You can also ask the IRS to mail a return or an account transcript to you. File amended tax return 2009 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File amended tax return 2009 gov or by calling 1-800-908-9946. File amended tax return 2009 Tax return and tax account transcripts are generally available for the current year and the past three years. File amended tax return 2009 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File amended tax return 2009 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File amended tax return 2009 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File amended tax return 2009 Check the status of your amended return using Where's My Amended Return? Go to IRS. File amended tax return 2009 gov and enter Where's My Amended Return? in the search box. File amended tax return 2009 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File amended tax return 2009 It can take up to 3 weeks from the date you mailed it to show up in our system. File amended tax return 2009 Make a payment using one of several safe and convenient electronic payment options available on IRS. File amended tax return 2009 gov. File amended tax return 2009 Select the Payment tab on the front page of IRS. File amended tax return 2009 gov for more information. File amended tax return 2009 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File amended tax return 2009 Figure your income tax withholding with the IRS Withholding Calculator on IRS. File amended tax return 2009 gov. File amended tax return 2009 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File amended tax return 2009 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File amended tax return 2009 gov. File amended tax return 2009 Request an Electronic Filing PIN by going to IRS. File amended tax return 2009 gov and entering Electronic Filing PIN in the search box. File amended tax return 2009 Download forms, instructions and publications, including accessible versions for people with disabilities. File amended tax return 2009 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File amended tax return 2009 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File amended tax return 2009 An employee can answer questions about your tax account or help you set up a payment plan. File amended tax return 2009 Before you visit, check the Office Locator on IRS. File amended tax return 2009 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File amended tax return 2009 If you have a special need, such as a disability, you can request an appointment. File amended tax return 2009 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File amended tax return 2009 Apply for an Employer Identification Number (EIN). File amended tax return 2009 Go to IRS. File amended tax return 2009 gov and enter Apply for an EIN in the search box. File amended tax return 2009 Read the Internal Revenue Code, regulations, or other official guidance. File amended tax return 2009 Read Internal Revenue Bulletins. File amended tax return 2009 Sign up to receive local and national tax news and more by email. File amended tax return 2009 Just click on “subscriptions” above the search box on IRS. File amended tax return 2009 gov and choose from a variety of options. File amended tax return 2009 Phone. File amended tax return 2009    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File amended tax return 2009 Download the free IRS2Go app from the iTunes app store or from Google Play. File amended tax return 2009 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File amended tax return 2009 gov, or download the IRS2Go app. File amended tax return 2009 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File amended tax return 2009 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File amended tax return 2009 Most VITA and TCE sites offer free electronic filing. File amended tax return 2009 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File amended tax return 2009 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File amended tax return 2009 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File amended tax return 2009 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File amended tax return 2009 The IRS issues more than 9 out of 10 refunds in less than 21 days. File amended tax return 2009 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File amended tax return 2009 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File amended tax return 2009 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File amended tax return 2009 Note, the above information is for our automated hotline. File amended tax return 2009 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File amended tax return 2009 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File amended tax return 2009 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File amended tax return 2009 It can take up to 3 weeks from the date you mailed it to show up in our system. File amended tax return 2009 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File amended tax return 2009 You should receive your order within 10 business days. File amended tax return 2009 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File amended tax return 2009 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File amended tax return 2009 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File amended tax return 2009 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File amended tax return 2009 These individuals can also contact the IRS through relay services such as the Federal Relay Service. File amended tax return 2009 Walk-in. File amended tax return 2009   You can find a selection of forms, publications and services — in-person. File amended tax return 2009 Products. File amended tax return 2009 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File amended tax return 2009 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File amended tax return 2009 Services. File amended tax return 2009 You can walk in to your local TAC for face-to-face tax help. File amended tax return 2009 An employee can answer questions about your tax account or help you set up a payment plan. File amended tax return 2009 Before visiting, use the Office Locator tool on IRS. File amended tax return 2009 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File amended tax return 2009 Mail. File amended tax return 2009   You can send your order for forms, instructions, and publications to the address below. File amended tax return 2009 You should receive a response within 10 business days after your request is received. File amended tax return 2009 Internal Revenue Service 1201 N. File amended tax return 2009 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File amended tax return 2009 The Taxpayer Advocate Service (TAS) is your voice at the IRS. File amended tax return 2009 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File amended tax return 2009   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File amended tax return 2009 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File amended tax return 2009 You face (or your business is facing) an immediate threat of adverse action. File amended tax return 2009 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File amended tax return 2009   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File amended tax return 2009 Here's why we can help: TAS is an independent organization within the IRS. File amended tax return 2009 Our advocates know how to work with the IRS. File amended tax return 2009 Our services are free and tailored to meet your needs. File amended tax return 2009 We have offices in every state, the District of Columbia, and Puerto Rico. File amended tax return 2009   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File amended tax return 2009 irs. File amended tax return 2009 gov/Advocate, or call us toll-free at 1-877-777-4778. File amended tax return 2009   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File amended tax return 2009 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File amended tax return 2009 Low Income Taxpayer Clinics. File amended tax return 2009   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File amended tax return 2009 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File amended tax return 2009 Visit www. File amended tax return 2009 irs. File amended tax return 2009 gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File amended tax return 2009 Prev  Up  Next   Home   More Online Publications Skip to content
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Recalls API Server

When you're buying and using products, safety comes first.

Access the Data

Use our Recalls API to tap into a list of car, drug, food, and product safety data and recalls.

See the most recent recalls in JSON or RSS.

You can also see how this data is used when searching for recalls on USA.gov.

Contribute to the Code

The server code that runs our Recalls API is here on Github. If you're a Ruby developer, keep reading. Fork this repo to add features (such as additional datasets) or fix bugs.

Ruby

This code is currently tested against Ruby 2.1.

Gems

We use bundler to manage gems. You can install bundler and other required gems like this:

gem install bundler
bundle install

Solr

We're using Solr for fulltext search. You can start/stop/reindex Solr like this:

bundle exec rake sunspot:solr:start
bundle exec rake sunspot:solr:stop
bundle exec rake sunspot:solr:run
bundle exec rake sunspot:solr:reindex

Database

database.yml assumes you have a local database server up and running (preferably MySQL >= 5.1.65), accessible from user 'root' with no password.

Create and setup your development and test databases:

bundle exec rake db:setup
bundle exec rake db:setup RAILS_ENV=test

Seed data

Populate recall data for your development database:

bundle exec rake usagov:recalls:import_cdc_data
bundle exec rake usagov:recalls:import_cpsc_data
bundle exec rake usagov:recalls:import_nhtsa_data

You need to run these tasks daily to receive the latest recalls data.

Running it

Fire up a server and try it all out:

bundle exec rails s

http://127.0.0.1:3000/search.json?query=stroller

API Versioning

We support API versioning with json format. The current version is v1.

You can specify a a specific JSON version of recalls data like this:

curl -H 'Accept: application/vnd.usagov.recalls.v1' http://localhost:3000/search.json

Parameters

Seven generic parameters are accepted: (1) query, (2) organization, (3) start_date, (4) end_date, (5) page, (6) per_page, and (7) sort. There are additional parameters that are specific to food, product, and car safety recalls. None are required.

Full documentation on the parameters is in our Recalls API documentation.

Tests

Tests require a Solr server to be spun up.

bundle exec rake sunspot:solr:start RAILS_ENV=test

Make sure the tests run:

bundle exec rake spec

Code Coverage

We track test coverage of the codebase over time, to help identify areas where we could write better tests and to see when poorly tested code got introduced.

After running your tests, view the report by opening coverage/rcov/index.html in your browser.

Click around on the files that have < 100% coverage to see what lines weren't exercised.

License

This project is covered under the terms of the GNU General Public License, version 2 or later.

Terms of Use

By accessing this Recalls API server, you agree to our Terms of Service.

Feedback

You can send feedback via Github Issues.


Something went wrong with that request. Please try again.

The File Amended Tax Return 2009

File amended tax return 2009 Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. File amended tax return 2009 Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. File amended tax return 2009 Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. File amended tax return 2009 , Adjustment of partner's basis in partnership. File amended tax return 2009 , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. File amended tax return 2009 , Basis adjustment due to casualty loss. File amended tax return 2009 Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. File amended tax return 2009 Change in use, Property changed from personal use. File amended tax return 2009 Cost, Cost as Basis Depreciable basis, Depreciable basis. File amended tax return 2009 Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. File amended tax return 2009 Term interest, Basis adjustments. File amended tax return 2009 Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. File amended tax return 2009 Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. File amended tax return 2009 Casualty loss, effect of, Basis adjustment due to casualty loss. File amended tax return 2009 Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. File amended tax return 2009 Computer (see Listed property) Computer software, Computer software. File amended tax return 2009 , Off-the-shelf computer software. File amended tax return 2009 Containers, Containers. File amended tax return 2009 Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. File amended tax return 2009 Copyright, Patents and copyrights. File amended tax return 2009 (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. File amended tax return 2009 Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. File amended tax return 2009 , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. File amended tax return 2009 Depreciation allowed, Basis adjustment for depreciation allowed or allowable. File amended tax return 2009 Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. File amended tax return 2009 , Election of ADS. File amended tax return 2009 Declining balance (150% DB) method, 150% election. File amended tax return 2009 Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. File amended tax return 2009 Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. File amended tax return 2009 Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. File amended tax return 2009 Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. File amended tax return 2009 Free tax services, Free help with your tax return. File amended tax return 2009 G General asset account Abusive transaction, Abusive transactions. File amended tax return 2009 Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. File amended tax return 2009 General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. File amended tax return 2009 Qualified infrastructure property, Qualified infrastructure property. File amended tax return 2009 Qualified property, Qualified property. File amended tax return 2009 Recovery periods for qualified property, Indian Reservation Property Related person, Related person. File amended tax return 2009 Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. File amended tax return 2009 Investment use of property, partial, Partial business or investment use. File amended tax return 2009 Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. File amended tax return 2009 Leasehold improvement property, defined, Qualified leasehold improvement property. File amended tax return 2009 , Qualified leasehold improvement property. File amended tax return 2009 Life tenant, Life tenant. File amended tax return 2009 (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. File amended tax return 2009 Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. File amended tax return 2009 Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. File amended tax return 2009 Improvements to, Improvements to listed property. File amended tax return 2009 Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. File amended tax return 2009 Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. File amended tax return 2009 M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. File amended tax return 2009 , Office in the home. File amended tax return 2009 Ownership, incidents of, Incidents of ownership. File amended tax return 2009 P Partial business use, Partial business use. File amended tax return 2009 Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. File amended tax return 2009 (see also Section 197 intangibles) Personal property, Personal property. File amended tax return 2009 Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. File amended tax return 2009 , Leased property. File amended tax return 2009 Listed, What Is Listed Property? Personal, Personal property. File amended tax return 2009 Real, Real property. File amended tax return 2009 Retired from service, Retired From Service Tangible personal, Tangible personal property. File amended tax return 2009 Term interest, Certain term interests in property. File amended tax return 2009 Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. File amended tax return 2009 , Qualified leasehold improvement property. File amended tax return 2009 Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. File amended tax return 2009 Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. File amended tax return 2009 General asset account, abusive transaction, Abusive transactions. File amended tax return 2009 Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. File amended tax return 2009 Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. File amended tax return 2009 , Related persons. File amended tax return 2009 , Related persons. File amended tax return 2009 , Related persons. File amended tax return 2009 , Related person. File amended tax return 2009 , Related persons. File amended tax return 2009 Rent-to-own property, defined, Qualified rent-to-own property. File amended tax return 2009 Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. File amended tax return 2009 Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. File amended tax return 2009 Revoking ADS election, Electing ADS. File amended tax return 2009 General asset account election, Revoking an election. File amended tax return 2009 Section 179 election, Revoking an election. File amended tax return 2009 S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. File amended tax return 2009 Carryover, Carryover of disallowed deduction. File amended tax return 2009 Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. File amended tax return 2009 Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. File amended tax return 2009 Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. File amended tax return 2009 , Off-the-shelf computer software. File amended tax return 2009 Sound recording, Films, video tapes, and recordings. File amended tax return 2009 Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. File amended tax return 2009 Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. File amended tax return 2009 T Tangible personal property, Tangible personal property. File amended tax return 2009 Term interest, Certain term interests in property. File amended tax return 2009 Trade-in of property, Trade-in of other property. File amended tax return 2009 Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. File amended tax return 2009 Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. File amended tax return 2009 MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications