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File Free Taxes For 2011 No Printing Needed

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File Free Taxes For 2011 No Printing Needed

File free taxes for 2011 no printing needed 13. File free taxes for 2011 no printing needed   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. File free taxes for 2011 no printing needed A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). File free taxes for 2011 no printing needed However, no deposit is required for the situations listed below; the taxes are payable with Form 720. File free taxes for 2011 no printing needed The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. File free taxes for 2011 no printing needed The gas guzzler tax is being paid on a one-time filing. File free taxes for 2011 no printing needed The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. File free taxes for 2011 no printing needed How To Make Deposits Electronic deposit requirement. File free taxes for 2011 no printing needed   You must use electronic funds transfer to make excise tax deposits. File free taxes for 2011 no printing needed Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). File free taxes for 2011 no printing needed If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. File free taxes for 2011 no printing needed Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File free taxes for 2011 no printing needed   EFTPS is a free service provided by the Department of Treasury. File free taxes for 2011 no printing needed Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File free taxes for 2011 no printing needed To get more information about EFTPS or to enroll in EFTPS, visit www. File free taxes for 2011 no printing needed eftps. File free taxes for 2011 no printing needed gov or call 1-800-555-4477. File free taxes for 2011 no printing needed Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. File free taxes for 2011 no printing needed    Depositing on time. File free taxes for 2011 no printing needed For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. File free taxes for 2011 no printing needed m. File free taxes for 2011 no printing needed Eastern time). File free taxes for 2011 no printing needed You will automatically be enrolled in EFTPS when you apply for an EIN. File free taxes for 2011 no printing needed You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. File free taxes for 2011 no printing needed When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. File free taxes for 2011 no printing needed The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. File free taxes for 2011 no printing needed See Alternative method below. File free taxes for 2011 no printing needed If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. File free taxes for 2011 no printing needed Regular method. File free taxes for 2011 no printing needed   The deposit of tax for a semimonthly period is due by the 14th day following that period. File free taxes for 2011 no printing needed Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. File free taxes for 2011 no printing needed If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. File free taxes for 2011 no printing needed Alternative method (IRS Nos. File free taxes for 2011 no printing needed 22, 26, 27, and 28). File free taxes for 2011 no printing needed   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. File free taxes for 2011 no printing needed Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. File free taxes for 2011 no printing needed The deposit of tax is due by the 3rd banking day after the 7th day of that period. File free taxes for 2011 no printing needed   For an example of the alternative method, see the Instructions for Form 720. File free taxes for 2011 no printing needed To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. File free taxes for 2011 no printing needed For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. File free taxes for 2011 no printing needed The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). File free taxes for 2011 no printing needed The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. File free taxes for 2011 no printing needed See Uncollected Tax Report in chapter 4. File free taxes for 2011 no printing needed The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. File free taxes for 2011 no printing needed Special rule for deposits of taxes in September. File free taxes for 2011 no printing needed   See the Instructions for Form 720 for a special rule on deposits made in September. File free taxes for 2011 no printing needed Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. File free taxes for 2011 no printing needed Generally, you do not have to make a deposit for a period in which you incurred no tax liability. File free taxes for 2011 no printing needed Net tax liability. File free taxes for 2011 no printing needed   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. File free taxes for 2011 no printing needed You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. File free taxes for 2011 no printing needed If you use this method, you must use it for all semimonthly periods in the calendar quarter. File free taxes for 2011 no printing needed Do not reduce your liability by any amounts from Form 720X. File free taxes for 2011 no printing needed Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. File free taxes for 2011 no printing needed Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. File free taxes for 2011 no printing needed 67%) of the net tax liability reported for the look-back quarter. File free taxes for 2011 no printing needed For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. File free taxes for 2011 no printing needed 23%), 10/90 (11. File free taxes for 2011 no printing needed 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. File free taxes for 2011 no printing needed Also, the total deposit for that semimonthly period must be at least 1/6 (16. File free taxes for 2011 no printing needed 67%) of the net tax liability reported for the look-back quarter. File free taxes for 2011 no printing needed Exceptions. File free taxes for 2011 no printing needed   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. File free taxes for 2011 no printing needed 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. File free taxes for 2011 no printing needed Requirements to be met. File free taxes for 2011 no printing needed   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. File free taxes for 2011 no printing needed    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. File free taxes for 2011 no printing needed Tax rate increases. File free taxes for 2011 no printing needed   You must modify the safe harbor rule if there has been an increase in the rate of tax. File free taxes for 2011 no printing needed You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. File free taxes for 2011 no printing needed To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. File free taxes for 2011 no printing needed Prev  Up  Next   Home   More Online Publications
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The File Free Taxes For 2011 No Printing Needed

File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. File free taxes for 2011 no printing needed Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. File free taxes for 2011 no printing needed , Adjustment of partner's basis in partnership. File free taxes for 2011 no printing needed , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. File free taxes for 2011 no printing needed , Basis adjustment due to casualty loss. File free taxes for 2011 no printing needed Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. File free taxes for 2011 no printing needed Change in use, Property changed from personal use. File free taxes for 2011 no printing needed Cost, Cost as Basis Depreciable basis, Depreciable basis. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Term interest, Basis adjustments. File free taxes for 2011 no printing needed Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Casualty loss, effect of, Basis adjustment due to casualty loss. File free taxes for 2011 no printing needed Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. File free taxes for 2011 no printing needed Computer (see Listed property) Computer software, Computer software. File free taxes for 2011 no printing needed , Off-the-shelf computer software. File free taxes for 2011 no printing needed Containers, Containers. File free taxes for 2011 no printing needed Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. File free taxes for 2011 no printing needed Copyright, Patents and copyrights. File free taxes for 2011 no printing needed (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 free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. File free taxes for 2011 no printing needed Depreciation allowed, Basis adjustment for depreciation allowed or allowable. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed , Election of ADS. File free taxes for 2011 no printing needed Declining balance (150% DB) method, 150% election. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. File free taxes for 2011 no printing needed Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Free tax services, Free help with your tax return. File free taxes for 2011 no printing needed G General asset account Abusive transaction, Abusive transactions. File free taxes for 2011 no printing needed Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Qualified infrastructure property, Qualified infrastructure property. File free taxes for 2011 no printing needed Qualified property, Qualified property. File free taxes for 2011 no printing needed Recovery periods for qualified property, Indian Reservation Property Related person, Related person. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Investment use of property, partial, Partial business or investment use. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Leasehold improvement property, defined, Qualified leasehold improvement property. File free taxes for 2011 no printing needed , Qualified leasehold improvement property. File free taxes for 2011 no printing needed Life tenant, Life tenant. File free taxes for 2011 no printing needed (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 free taxes for 2011 no printing needed Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. File free taxes for 2011 no printing needed Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. File free taxes for 2011 no printing needed Improvements to, Improvements to listed property. File free taxes for 2011 no printing needed Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. File free taxes for 2011 no printing needed Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed , Office in the home. File free taxes for 2011 no printing needed Ownership, incidents of, Incidents of ownership. File free taxes for 2011 no printing needed P Partial business use, Partial business use. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed (see also Section 197 intangibles) Personal property, Personal property. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed , Leased property. File free taxes for 2011 no printing needed Listed, What Is Listed Property? Personal, Personal property. File free taxes for 2011 no printing needed Real, Real property. File free taxes for 2011 no printing needed Retired from service, Retired From Service Tangible personal, Tangible personal property. File free taxes for 2011 no printing needed Term interest, Certain term interests in property. File free taxes for 2011 no printing needed Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. File free taxes for 2011 no printing needed , Qualified leasehold improvement property. File free taxes for 2011 no printing needed Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. File free taxes for 2011 no printing needed Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. File free taxes for 2011 no printing needed General asset account, abusive transaction, Abusive transactions. File free taxes for 2011 no printing needed Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed , Related persons. File free taxes for 2011 no printing needed , Related persons. File free taxes for 2011 no printing needed , Related persons. File free taxes for 2011 no printing needed , Related person. File free taxes for 2011 no printing needed , Related persons. File free taxes for 2011 no printing needed Rent-to-own property, defined, Qualified rent-to-own property. File free taxes for 2011 no printing needed Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Revoking ADS election, Electing ADS. File free taxes for 2011 no printing needed General asset account election, Revoking an election. File free taxes for 2011 no printing needed Section 179 election, Revoking an election. File free taxes for 2011 no printing needed S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. File free taxes for 2011 no printing needed Carryover, Carryover of disallowed deduction. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed , Off-the-shelf computer software. File free taxes for 2011 no printing needed Sound recording, Films, video tapes, and recordings. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. File free taxes for 2011 no printing needed T Tangible personal property, Tangible personal property. File free taxes for 2011 no printing needed Term interest, Certain term interests in property. File free taxes for 2011 no printing needed Trade-in of property, Trade-in of other property. File free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed 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 free taxes for 2011 no printing needed MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications