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Filing State Income Tax

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Filing State Income Tax

Filing state income tax Other Methods of Depreciation Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: How To Figure the DeductionBasis Useful Life Salvage Value Methods To UseStraight Line Method Declining Balance Method Income Forecast Method How To Change Methods DispositionsSale or exchange. Filing state income tax Property not disposed of or abandoned. Filing state income tax Special rule for normal retirements from item accounts. Filing state income tax Abandoned property. Filing state income tax Single item accounts. Filing state income tax Multiple property account. Filing state income tax Topics - This chapter discusses: How to figure the deduction Methods to use How to change methods Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization Schedule C (Form 1040) Profit or Loss From Business If your property is being depreciated under ACRS, you must continue to use rules for depreciation that applied when you placed the property in service. Filing state income tax If your property qualified for MACRS, you must depreciate it under MACRS. Filing state income tax See Publication 946. Filing state income tax However, you cannot use MACRS for certain property because of special rules that exclude it from MACRS. Filing state income tax Also, you can elect to exclude certain property from being depreciated under MACRS. Filing state income tax Property that you cannot depreciate using MACRS includes: Intangible property, Property you can elect to exclude from MACRS that you properly depreciate under a method that is not based on a term of years, Certain public utility property, Any motion picture film or video tape, Any sound recording, and Certain real and personal property placed in service before 1987. Filing state income tax Intangible property. Filing state income tax   You cannot depreciate intangible property under ACRS or MACRS. Filing state income tax You depreciate intangible property using any other reasonable method, usually, the straight line method. Filing state income tax Note. Filing state income tax The cost of certain intangible property that you acquire after August 10, 1993, must be amortized over a 15-year period. Filing state income tax For more information, see chapter 12 of Publication 535. Filing state income tax Public utility property. Filing state income tax   The law excludes from MACRS any public utility property for which the taxpayer does not use a normalization method of accounting. Filing state income tax This type of property is subject to depreciation under a special rule. Filing state income tax Videocassettes. Filing state income tax   If you are in the videocassette rental business, you can depreciate those videocassettes purchased for rental. Filing state income tax You can depreciate the cost less salvage value of those videocassettes that have a useful life over one year using either: The straight line method, or The income forecast method. Filing state income tax The straight line method, salvage value, and useful life are discussed later under Methods To Use. Filing state income tax You can deduct in the year of purchase as a business expense the cost of any cassette that has a useful life of one year or less. Filing state income tax How To Figure the Deduction Two other reasonable methods can be used to figure your deduction for property not covered under ACRS or MACRS. Filing state income tax These methods are straight line and declining balance. Filing state income tax To figure depreciation using these methods, you must generally determine three things about the property you intend to depreciate. Filing state income tax They are: The basis, The useful life, and The estimated salvage value at the end of its useful life. Filing state income tax The amount of the deduction in any year also depends on which method of depreciation you choose. Filing state income tax Basis To deduct the proper amount of depreciation each year, first determine your basis in the property you intend to depreciate. Filing state income tax The basis used for figuring depreciation is the same as the basis that would be used for figuring the gain on a sale. Filing state income tax Your original basis is usually the purchase price. Filing state income tax However, if you acquire property in some other way, such as inheriting it, getting it as a gift, or building it yourself, you have to figure your original basis in a different way. Filing state income tax Adjusted basis. Filing state income tax   Events will often change the basis of property. Filing state income tax When this occurs, the changed basis is called the adjusted basis. Filing state income tax Some events, such as improvements you make, increase basis. Filing state income tax Events such as deducting casualty losses and depreciation decrease basis. Filing state income tax If basis is adjusted, the depreciation deduction may also have to be changed, depending on the reason for the adjustment and the method of depreciation you are using. Filing state income tax   Publication 551 explains how to figure basis for property acquired in different ways. Filing state income tax It also discusses what items increase and decrease basis, how to figure adjusted basis, and how to allocate cost if you buy several pieces of property at one time. Filing state income tax Useful Life The useful life of a piece of property is an estimate of how long you can expect to use it in your trade or business, or to produce income. Filing state income tax It is the length of time over which you will make yearly depreciation deductions of your basis in the property. Filing state income tax It is how long it will continue to be useful to you, not how long the property will last. Filing state income tax Many things affect the useful life of property, such as: Frequency of use, Age when acquired, Your repair policy, and Environmental conditions. Filing state income tax The useful life can also be affected by technological improvements, progress in the arts, reasonably foreseeable economic changes, shifting of business centers, prohibitory laws, and other causes. Filing state income tax Consider all these factors before you arrive at a useful life for your property. Filing state income tax The useful life of the same type of property varies from user to user. Filing state income tax When you determine the useful life of your property, keep in mind your own experience with similar property. Filing state income tax You can use the general experience of the industry you are in until you are able to determine a useful life of your property from your own experience. Filing state income tax Change in useful life. Filing state income tax   You base your estimate of useful life on certain facts. Filing state income tax If these facts change significantly, you can adjust your estimate of the remaining useful life. Filing state income tax However, you redetermine the estimated useful life only when the change is substantial and there is a clear reason for making the change. Filing state income tax Salvage Value It is important for you to accurately determine the correct salvage value of the property you want to depreciate. Filing state income tax You generally cannot depreciate property below a reasonable salvage value. Filing state income tax Determining salvage value. Filing state income tax   Salvage value is the estimated value of property at the end of its useful life. Filing state income tax It is what you expect to get for the property if you sell it after you can no longer use it productively. Filing state income tax You must estimate the salvage value of a piece of property when you first acquire it. Filing state income tax   Salvage value is affected both by how you use the property and how long you use it. Filing state income tax If it is your policy to dispose of property that is still in good operating condition, the salvage value can be relatively large. Filing state income tax However, if your policy is to use property until it is no longer usable, its salvage value can be its junk value. Filing state income tax Changing salvage value. Filing state income tax   Once you determine the salvage value for property, you should not change it merely because prices have changed. Filing state income tax However, if you redetermine the useful life of property, as discussed earlier under Change in useful life, you can also redetermine the salvage value. Filing state income tax When you redetermine the salvage value, take into account the facts that exist at the time. Filing state income tax Net salvage. Filing state income tax   Net salvage is the salvage value of property minus what it costs to remove it when you dispose of it. Filing state income tax You can choose either salvage value or net salvage when you figure depreciation. Filing state income tax You must consistently use the one you choose and the treatment of the costs of removal must be consistent with the practice adopted. Filing state income tax However, if the cost to remove the property is more than the estimated salvage value, then net salvage is zero. Filing state income tax Your salvage value can never be less than zero. Filing state income tax Ten percent rule. Filing state income tax   If you acquire personal property that has a useful life of 3 years or more, you can use an amount for salvage value that is less than your actual estimate. Filing state income tax You can subtract from your estimate of salvage value an amount equal to 10% of your basis in the property. Filing state income tax If salvage value is less than 10% of basis, you can ignore salvage value when you figure depreciation. Filing state income tax Methods To Use Two methods of depreciation are the straight line and declining balance methods. Filing state income tax If ACRS or MACRS does not apply, you can use one of these methods. Filing state income tax The straight line and declining balance methods discussed in this section are not figured in the same way as straight line or declining balance methods under MACRS. Filing state income tax Straight Line Method Before 1981, you could use any reasonable method for every kind of depreciable property. Filing state income tax One of these methods was the straight line method. Filing state income tax This method was also used for intangible property. Filing state income tax It lets you deduct the same amount of depreciation each year. Filing state income tax To figure your deduction, determine the adjusted basis of your property, its salvage value, and its estimated useful life. Filing state income tax Subtract the salvage value, if any, from the adjusted basis. Filing state income tax The balance is the total amount of depreciation you can take over the useful life of the property. Filing state income tax Divide the balance by the number of years remaining in the useful life. Filing state income tax This gives you the amount of your yearly depreciation deduction. Filing state income tax Unless there is a big change in adjusted basis, or useful life, this amount will stay the same throughout the time you depreciate the property. Filing state income tax If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. Filing state income tax Example. Filing state income tax In April 1994, Frank bought a franchise for $5,600. Filing state income tax It expires in 10 years. Filing state income tax This property is intangible property that cannot be depreciated under MACRS. Filing state income tax Frank depreciates the franchise under the straight line method, using a 10-year useful life and no salvage value. Filing state income tax He takes the $5,600 basis and divides that amount by 10 years ($5,600 ÷ 10 = $560, a full year's use). Filing state income tax He must prorate the $560 for his 9 months of use in 1994. Filing state income tax This gives him a deduction of $420 ($560 ÷ 9/12). Filing state income tax In 1995, Frank can deduct $560 for the full year. Filing state income tax Declining Balance Method The declining balance method allows you to recover a larger amount of the cost of the property in the early years of your use of the property. Filing state income tax The rate cannot be more than twice the straight line rate. Filing state income tax Rate of depreciation. Filing state income tax   Under this method, you must determine your declining balance rate of depreciation. Filing state income tax The initial step is to: Divide the number 1 by the useful life of your property to get a straight line rate. Filing state income tax (For example, if property has a useful life of 5 years, its normal straight line rate of depreciation is ⅕, or 20%. Filing state income tax ) Multiply this straight line rate by a number that is more than 1 but not more than 2 to determine the declining balance rate. Filing state income tax Unless there is a change in the useful life during the time you depreciate the property, the rate of depreciation generally will not change. Filing state income tax Depreciation deductions. Filing state income tax   After you determine the rate of depreciation, multiply the adjusted basis of the property by it. Filing state income tax This gives you the amount of your deduction. Filing state income tax For example, if your adjusted basis at the beginning of the first year is $10,000, and your declining balance rate is 20%, your depreciation deduction for the first year is $2,000 ($10,000 ÷ 20%). Filing state income tax To figure your depreciation deduction in the second year, you must first adjust the basis for the amount of depreciation you deducted in the first year. Filing state income tax Subtract the previous year's depreciation from your basis ($10,000 - $2,000 = $8,000). Filing state income tax Multiply this amount by the rate of depreciation ($8,000 ÷ 20% = $1,600). Filing state income tax Your depreciation deduction for the second year is $1,600. Filing state income tax   As you can see from this example, your adjusted basis in the property gets smaller each year. Filing state income tax Also, under this method, deductions are larger in the earlier years and smaller in the later years. Filing state income tax You can make a change to the straight line method without consent. Filing state income tax Salvage value. Filing state income tax   Do not subtract salvage value when you figure your yearly depreciation deductions under the declining balance method. Filing state income tax However, you cannot depreciate the property below its reasonable salvage value. Filing state income tax Determine salvage value using the rules discussed earlier, including the special 10% rule. Filing state income tax Example. Filing state income tax If your adjusted basis has been decreased to $1,000 and the rate of depreciation is 20%, your depreciation deduction should be $200. Filing state income tax But if your estimate of salvage value was $900, you can only deduct $100. Filing state income tax This is because $100 is the amount that would lower your adjusted basis to equal salvage value. Filing state income tax Income Forecast Method The income forecast method requires income projections for each videocassette or group of videocassettes. Filing state income tax You can group the videocassettes by title for making this projection. Filing state income tax You determine the depreciation by applying a fraction to the cost less salvage value of the cassette. Filing state income tax The numerator is the income from the videocassette for the tax year and the denominator is the total projected income for the cassette. Filing state income tax For more information on the income forecast method, see Revenue Ruling 60-358 in Cumulative Bulletin 1960, Volume 2, on page 68. Filing state income tax How To Change Methods In some cases, you may change your method of depreciation for property depreciated under a reasonable method. Filing state income tax If you change your method of depreciation, it is generally a change in your method of accounting. Filing state income tax You must get IRS consent before making the change. Filing state income tax However, you do not need permission for certain changes in your method of depreciation. Filing state income tax The rules discussed in this section do not apply to property depreciated under ACRS or MACRS. Filing state income tax For information on ACRS elections,see Revocation of election, in chapter 1 under Alternate ACRS Method. Filing state income tax Change to the straight line method. Filing state income tax   You can change from the declining balance method to the straight line method at any time during the useful life of your property without IRS consent. Filing state income tax However, if you have a written agreement with the IRS that prohibits a change, you must first get IRS permission. Filing state income tax When the change is made, figure depreciation based on your adjusted basis in the property at that time. Filing state income tax Your adjusted basis takes into account all previous depreciation deductions. Filing state income tax Use the estimated remaining useful life of your property at the time of change and its estimated salvage value. Filing state income tax   You can change from the declining balance method to straight line only on the original tax return for the year you first use the straight line method. Filing state income tax You cannot make the change on an amended return filed after the due date of the original return (including extensions). Filing state income tax   When you make the change, attach a statement to your tax return showing: When you acquired the property, Its original cost or other original basis, The total amount claimed for depreciation and other allowances since you acquired it, Its salvage value and remaining useful life, and A description of the property and its use. Filing state income tax   After you change to straight line, you cannot change back to the declining balance method or to any other method for a period of 10 years without written permission from the IRS. Filing state income tax Changes that require permission. Filing state income tax   For most other changes in method of depreciation, you must get permission from the IRS. Filing state income tax To request a change in method of depreciation, file Form 3115. Filing state income tax File the application within the first 180 days of the tax year the change is to become effective. Filing state income tax In most cases, there is a user fee that must accompany Form 3115. Filing state income tax See the instructions for Form 3115 to determine if a fee is required. Filing state income tax Changes granted automatically. Filing state income tax   The IRS automatically approves certain changes of a method of depreciation. Filing state income tax But, you must file Form 3115 for these automatic changes. Filing state income tax   However, IRS can deny permission if Form 3115 is not filed on time. Filing state income tax For more information on automatic changes, see Revenue Procedure 74-11, 1974-1 C. Filing state income tax B. Filing state income tax 420. Filing state income tax Changes for which approval is not automatic. Filing state income tax   The automatic change procedures do not apply to: Property or an account where you made a change in depreciation within the last 10 tax years (unless the change was made under the Class Life System), Class Life Asset Depreciation Range System, and Public utility property. Filing state income tax   You must request and receive permission for these changes. Filing state income tax To make the request, file Form 3115 during the first 180 days of the tax year for which you want the change to be effective. Filing state income tax Change from an improper method. Filing state income tax   If the IRS disallows the method you are using, you do not need permission to change to a proper method. Filing state income tax You can adopt the straight line method, or any other method that would have been permitted if you had used it from the beginning. Filing state income tax If you file your tax return using an improper method, but later file an amended return, you can use a proper method on the amended return without getting IRS permission. Filing state income tax However, you must file the amended return before the filing date for the next tax year. Filing state income tax Dispositions Retirement is the permanent withdrawal of depreciable property from use in your trade or business or for the production of income. Filing state income tax You can do this by selling, exchanging, or abandoning the item of property. Filing state income tax You can also withdraw it from use without disposing of it. Filing state income tax For example, you could place it in a supplies or scrap account. Filing state income tax Retirements can be either normal or abnormal depending on all facts and circumstances. Filing state income tax The rules discussed next do not apply to MACRS and ACRS property. Filing state income tax Normal retirement. Filing state income tax   A normal retirement is a permanent withdrawal of depreciable property from use if the following apply: The retirement is made within the useful life you estimated originally, and The property has reached a condition at which you customarily retire or would retire similar property from use. Filing state income tax A retirement is generally considered normal unless you can show that you retired the property because of a reason you did not consider when you originally estimated the useful life of the property. Filing state income tax Abnormal retirement. Filing state income tax   A retirement can be abnormal if you withdraw the property early or under other circumstances. Filing state income tax For example, if the property is damaged by a fire or suddenly becomes obsolete and is now useless. Filing state income tax Gain or loss on retirement. Filing state income tax   There are special rules for figuring the gain or loss on retirement of property. Filing state income tax The gain or loss will depend on several factors. Filing state income tax These include the type of withdrawal, if the withdrawal was from a single property or multiple property account, and if the retirement was normal or abnormal. Filing state income tax A single property account contains only one item of property. Filing state income tax A multiple property account is one in which several items have been combined with a single rate of depreciation assigned to the entire account. Filing state income tax Sale or exchange. Filing state income tax   If property is retired by sale or exchange, you figure gain or loss by the usual rules that apply to sales or other dispositions of property. Filing state income tax See Publication 544. Filing state income tax Property not disposed of or abandoned. Filing state income tax   If property is retired permanently, but not disposed of or physically abandoned, you do not recognize gain. Filing state income tax You are allowed a loss in such a case, but only if the retirement is: An abnormal retirement, A normal retirement from a single property account in which you determined the life of each item of property separately, or A normal retirement from a multiple property account in which the depreciation rate is based on the maximum expected life of the longest lived item of property and the loss occurs before the expiration of the full useful life. Filing state income tax However, you are not allowed a loss if the depreciation rate is based on the average useful life of the items of property in the account. Filing state income tax   To figure your loss, subtract the estimated salvage or fair market value of the property at the date of retirement, whichever is more, from its adjusted basis. Filing state income tax Special rule for normal retirements from item accounts. Filing state income tax   You can generally deduct losses upon retirement of a few depreciable items of property with similar useful lives, if: You account for each one in a separate account, and You use the average useful life to figure depreciation. Filing state income tax However, you cannot deduct losses if you use the average useful life to figure depreciation and they have a wide range of useful lives. Filing state income tax   If you have a large number of depreciable property items and use average useful lives to figure depreciation, you cannot deduct the losses upon normal retirements from these accounts. Filing state income tax Abandoned property. Filing state income tax   If you physically abandon property, you can deduct as a loss the adjusted basis of the property at the time of its abandonment. Filing state income tax However, your intent must be to discard the property so that you will not use it again or retrieve it for sale, exchange, or other disposition. Filing state income tax Basis of property retired. Filing state income tax   The basis for figuring gain or loss on the retirement of property is its adjusted basis at the time of retirement, as determined in the following discussions. Filing state income tax Single item accounts. Filing state income tax   If an item of property is accounted for in a single item account, the adjusted basis is the basis you would use to figure gain or loss for a sale or exchange of the property. Filing state income tax This is generally the cost or other basis of the item of property less depreciation. Filing state income tax See Publication 551. Filing state income tax Multiple property account. Filing state income tax   For a normal retirement from a multiple property account, if you figured depreciation using the average expected useful life, the adjusted basis is the salvage value estimated for the item of property when it was originally acquired. Filing state income tax If you figured depreciation using the maximum expected useful life of the longest lived item of property in the account, you must use the depreciation method used for the multiple property account and a rate based on the maximum expected useful life of the item of property retired. Filing state income tax   You make the adjustment for depreciation for an abnormal retirement from a multiple property account at the rate that would be proper if the item of property was depreciated in a single property account. Filing state income tax The method of depreciation used for the multiple property account is used. Filing state income tax You base the rate on either the average expected useful life or the maximum expected useful life of the retired item of property, depending on the method used to determine the depreciation rate for the multiple property account. Filing state income tax Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Arizona

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bullhead City 2580 Hwy. 95
Bullhead City,
AZ 86442

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(877) 647-0788
Flagstaff 1633 S. Plaza Way
Flagstaff, AZ 86001

This Office is Temporarily Closed

 

(928) 214-3303
Flagstaff/remote Taxpayer
Assistance available
at United Way of
Northern Arizona
1515 E. Cedar Ave.
Suite D-1
Flagstaff, AZ 86004

Monday-Friday - 9:00 a.m.-4:00 p.m.

 

Virtual Services Provided

(928) 214-3303
Glendale 7350 W Camino
San Xavier
Glendale AZ 85308 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(623) 643-0399 
Lake Havasu City  60 Acoma Blvd.
Lake Havasu City,
AZ 86403
**Effective 3/2/2012 - This office will be closed until further notice** (928) 453-2670 
Lake Havasu City/remote
Taxpayer Assistance
available at Lake Havasu
City Interagency Council
1940 Mesquite Ave.
Lake Havasu City,
AZ 86403

Monday-Friday - 9:30 a.m.-4:00 p.m.

 

Virtual Services Provided

(623) 453-2670
Mesa 1818 E. Southern Ave.Mesa, AZ 85204

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(480) 503-7355 
Phoenix   4041 N Central Ave.
Phoenix, AZ 85012  

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(602) 636-9199 
Prescott/
remote Taxpayer Assistance
available at Prescott
Catholic Charities
434 W. Gurley St.
Prescott, AZ 86301

Monday-Friday - 8:30 a.m.-4:00 p.m.

 

 Virtual Services Provided

(928) 445-5922
Tucson  300 W. Congress
Tucson, AZ 85701 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(520) 205-5008 
Yuma 

2285 S. 4th Ave.
Yuma, AZ 85364 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(928) 726-9530 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 602-636-9500 in the Phoenix metropolitan area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
4041 N. Central Ave., MS 4040PHX
Phoenix, AZ 85012

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Filing State Income Tax

Filing state income tax Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Filing state income tax Tax questions. Filing state income tax Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. Filing state income tax irs. Filing state income tax gov/pub587. Filing state income tax What's New The IRS now provides a simplified method to determine your expenses for business use of your home. Filing state income tax The simplified method is an alternative to calculating and substantiating actual expenses. Filing state income tax For more information, see Using the Simplified Method under Figuring the Deduction, later. Filing state income tax Reminders Photographs of missing children. Filing state income tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing state income tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing state income tax 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. Filing state income tax Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. Filing state income tax The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. Filing state income tax It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. Filing state income tax However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. Filing state income tax Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). Filing state income tax For special rules that apply to daycare providers, see Daycare Facility . Filing state income tax After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. Filing state income tax The simplified method is an alternative to calculating and substantiating actual expenses. Filing state income tax Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. Filing state income tax This publication also includes information on the following. Filing state income tax Selling a home that was used partly for business. Filing state income tax Deducting expenses for furniture and equipment used in your business. Filing state income tax Records you should keep. Filing state income tax Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. Filing state income tax If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. Filing state income tax The rules in this publication apply to individuals. Filing state income tax If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. Filing state income tax Comments and suggestions. Filing state income tax   We welcome your comments about this publication and your suggestions for future editions. Filing state income tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing state income tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing state income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing state income tax   You can send your comments from www. Filing state income tax irs. Filing state income tax gov/formspubs/. Filing state income tax Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing state income tax ”   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. Filing state income tax Ordering forms and publications. Filing state income tax   Visit www. Filing state income tax irs. Filing state income tax 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. Filing state income tax Internal Revenue Service 1201 N. Filing state income tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing state income tax   If you have a tax question, check the information available on IRS. Filing state income tax gov or call 1-800-829-1040. Filing state income tax We cannot answer tax questions sent to either of the above addresses. Filing state income tax Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. Filing state income tax Prev  Up  Next   Home   More Online Publications