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File extension Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. File extension General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. File extension S. File extension Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. File extension S. File extension Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. File extension Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. File extension S. File extension Individual Income Tax Return Sch. File extension A & B Itemized Deductions & Interest and Ordinary Dividends Sch. File extension C Profit or Loss From Business Sch. File extension C-EZ Net Profit From Business Sch. File extension D Capital Gains and Losses Sch. File extension E Supplemental Income and Loss Sch. File extension F Profit or Loss From Farming Sch. File extension H Household Employment Taxes Sch. File extension J Income Averaging for Farmers and Fishermen Sch. File extension R Credit for the Elderly or the Disabled Sch. File extension SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. File extension S. File extension Individual Income Tax Return 1065 U. File extension S. File extension Return of Partnership Income Sch. File extension D Capital Gains and Losses Sch. File extension K-1 Partner's Share of Income, Deductions, Credits, etc. File extension 1120 U. File extension S. File extension Corporation Income Tax Return Sch. File extension D Capital Gains and Losses 1120S U. File extension S. File extension Income Tax Return for an S Corporation Sch. File extension D Capital Gains and Losses and Built-In Gains Sch. File extension K-1 Shareholder's Share of Income, Deductions, Credits, etc. File extension 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. File extension S. File extension Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev Up Next Home More Online Publications
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File extension Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. File extension Tax questions. File extension What's New for 2013 Increased section 179 deduction dollar limits. File extension The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). File extension This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. File extension See Dollar Limits under How Much Can You Deduct in chapter 2. File extension Depreciation limits on business vehicles. File extension The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. File extension The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. File extension See Maximum Depreciation Deduction in chapter 5. File extension Special allowance for qualified second generation biofuel plant property. File extension . File extension For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. File extension Election to accelerate minimum tax credits for round 3 extension property. File extension . File extension For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. File extension What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. File extension For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. File extension Also, the definition of section 179 property will no longer include certain qualified real property. File extension Expiration of the 7-year recovery period for motor sports entertainment complexes. File extension Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. File extension Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. File extension Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. File extension Expiration of the accelerated depreciation for qualified Indian reservation property. File extension The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. File extension Expiration of the 3-year recovery period for certain race horses. File extension The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. File extension Reminders Photographs of missing children. File extension The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File extension Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File extension 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. File extension Introduction Future developments. File extension For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. File extension irs. File extension gov/pub946. File extension This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). File extension It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. File extension The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. File extension For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. File extension Definitions. File extension Many of the terms used in this publication are defined in the Glossary near the end of the publication. File extension Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. File extension Do you need a different publication? The following table shows where you can get more detailed information when depreciating certain types of property. File extension For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. File extension We welcome your comments about this publication and your suggestions for future editions. File extension You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File extension NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File extension You can send us comments from www. File extension irs. File extension gov/formspubs/. File extension Select “Comment on Tax Forms and Publications” under “More Information. File extension ” 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. File extension Ordering forms and publications. File extension Visit www. File extension irs. File extension 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. File extension Internal Revenue Service 1201 N. File extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File extension If you have a tax question, check the information available on IRS. File extension gov or call 1-800-829-1040. File extension We cannot answer tax questions sent to either of the above addresses. File extension Prev Up Next Home More Online Publications