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Filing State Taxes Online

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Filing State Taxes Online

Filing state taxes online Index A Alien Resident, Resident alien. Filing state taxes online American Institute in Taiwan, U. Filing state taxes online S. Filing state taxes online employees of, American Institute in Taiwan. Filing state taxes online American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Filing state taxes online Last year, Bona fide resident for part of a year. Filing state taxes online Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Filing state taxes online , Reassignment. Filing state taxes online Treaty provisions, Special agreements and treaties. Filing state taxes online Voting by absentee ballot, Effect of voting by absentee ballot. Filing state taxes online Waiver of time requirements, Waiver of Time Requirements, U. Filing state taxes online S. Filing state taxes online Travel Restrictions C Camps, foreign, Foreign camps. Filing state taxes online Carryover of housing deduction, Carryover. Filing state taxes online Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Filing state taxes online Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Filing state taxes online , Earned income credit. Filing state taxes online Foreign tax, Foreign tax credit. Filing state taxes online , Taxes of Foreign Countries and U. Filing state taxes online S. Filing state taxes online Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Filing state taxes online S. Filing state taxes online Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Filing state taxes online Social security number, Social security number. Filing state taxes online Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Filing state taxes online E Earned income Foreign, Foreign Earned Income, Foreign camps. Filing state taxes online , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Filing state taxes online Earned income credit, Earned income credit. Filing state taxes online , Earned income credit. Filing state taxes online Employer-provided amounts, Employer-provided amounts. Filing state taxes online Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Filing state taxes online Meals and lodging, Exclusion of Meals and Lodging U. Filing state taxes online S. Filing state taxes online possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Filing state taxes online Meeting bona fide residence or physical presence test, Extension of time to meet tests. Filing state taxes online F Fellowships, Scholarships and fellowships. Filing state taxes online Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Filing state taxes online Figuring U. Filing state taxes online S. Filing state taxes online income tax, Figuring actual tax. Filing state taxes online Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Filing state taxes online Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Filing state taxes online , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Filing state taxes online Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Filing state taxes online , Publication 54 - Additional Material Household, second, Second foreign household. Filing state taxes online Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Filing state taxes online Foreign earned income Defined, Foreign Earned Income, More information. Filing state taxes online U. Filing state taxes online S. Filing state taxes online Government employees, U. Filing state taxes online S. Filing state taxes online Government Employees, More information. Filing state taxes online Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Filing state taxes online Foreign tax credit, Foreign tax credit or deduction. Filing state taxes online Income received after year earned, Paid in year following work. Filing state taxes online , Example. Filing state taxes online Limit, Limit on Excludable Amount, Physical presence test. Filing state taxes online , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Filing state taxes online Part-year exclusion, Part-year exclusion. Filing state taxes online Physical presence test, maximum exclusion, Physical presence test. Filing state taxes online Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Filing state taxes online Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Filing state taxes online Foreign tax credit, Foreign tax credit or deduction. Filing state taxes online Foreign housing exclusion/deduction Carryover of deduction, Carryover. Filing state taxes online Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Filing state taxes online Housing amount, Housing Amount Housing expenses, Housing expenses. Filing state taxes online Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Filing state taxes online Second foreign household, Second foreign household. Filing state taxes online Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Filing state taxes online , Foreign tax credit or deduction. Filing state taxes online Foreign taxes Credit for, Foreign tax credit. Filing state taxes online , Taxes of Foreign Countries and U. Filing state taxes online S. Filing state taxes online Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Filing state taxes online S. Filing state taxes online Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Filing state taxes online Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Filing state taxes online , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Filing state taxes online 2350, How to get an extension. Filing state taxes online 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Filing state taxes online 4868, Automatic 6-month extension. Filing state taxes online 673, Statement. Filing state taxes online 8689, Non-USVI resident with USVI income. Filing state taxes online 8822, Reminders W-4, Foreign tax credit. Filing state taxes online Free tax services, Free help with your tax return. Filing state taxes online Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Filing state taxes online Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Filing state taxes online Where to file, Resident of Guam. Filing state taxes online H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Filing state taxes online Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Filing state taxes online Expenses, Housing expenses. Filing state taxes online I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Filing state taxes online Blocked, Blocked Income Community, Community income. Filing state taxes online Corporation, Income from a corporation. Filing state taxes online Earned, Foreign Earned Income, Foreign camps. Filing state taxes online , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Filing state taxes online Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Filing state taxes online Pensions and annuities, Pensions and annuities. Filing state taxes online , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Filing state taxes online Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Filing state taxes online Reimbursement of moving expenses, Reimbursement of moving expenses. Filing state taxes online Rental, Rental income. Filing state taxes online Royalties, Royalties. Filing state taxes online Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Filing state taxes online Source of, Source of Earned Income Stock options, Stock options. Filing state taxes online Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Filing state taxes online Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Filing state taxes online Income exclusion, Limit on Excludable Amount, Physical presence test. Filing state taxes online Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Filing state taxes online N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Filing state taxes online Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Filing state taxes online Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Filing state taxes online P Part-year exclusion, Part-year exclusion. Filing state taxes online Pay for personal services, Earned income. Filing state taxes online , Common Benefits Paying U. Filing state taxes online S. Filing state taxes online tax in foreign currency, Paying U. Filing state taxes online S. Filing state taxes online tax in foreign currency. Filing state taxes online Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Filing state taxes online , Common Benefits Withholding from, Withholding from pension payments. Filing state taxes online Physical presence test 12-month period, How to figure the 12-month period. Filing state taxes online Defined, Physical Presence Test Maximum exclusion, Physical presence test. Filing state taxes online Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Filing state taxes online S. Filing state taxes online Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Filing state taxes online S. Filing state taxes online Virgin Islands Residents of, Puerto Rico. Filing state taxes online Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Filing state taxes online Employee expenses, Reimbursement of employee expenses. Filing state taxes online Moving expenses, Reimbursement of moving expenses. Filing state taxes online Resident alien defined, Resident alien. Filing state taxes online Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Filing state taxes online Second foreign household, Second foreign household. Filing state taxes online , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Filing state taxes online Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Filing state taxes online T Taiwan, American Institute in, American Institute in Taiwan. Filing state taxes online Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Filing state taxes online Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Filing state taxes online Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Filing state taxes online S. Filing state taxes online Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Filing state taxes online S. Filing state taxes online Government employees, U. Filing state taxes online S. Filing state taxes online Government Employees, More information. Filing state taxes online U. Filing state taxes online S. Filing state taxes online Virgin Islands Possession exclusion, Puerto Rico and U. Filing state taxes online S. Filing state taxes online Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Filing state taxes online Residents of, Resident of U. Filing state taxes online S. Filing state taxes online Virgin Islands (USVI). Filing state taxes online Where to file, Resident of U. Filing state taxes online S. Filing state taxes online Virgin Islands (USVI). Filing state taxes online W Waiver of time requirements, Waiver of Time Requirements, U. Filing state taxes online S. Filing state taxes online Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Filing state taxes online , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Filing state taxes online Guam residents, Resident of Guam. Filing state taxes online No legal residence in U. Filing state taxes online S. Filing state taxes online , Where To File Virgin Islands residents, nonresidents, Resident of U. Filing state taxes online S. Filing state taxes online Virgin Islands (USVI). Filing state taxes online Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Filing state taxes online Prev  Up     Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Division
PO Box 30213
Lansing, MI 48909-7713

Phone Number: 517-373-1140

Toll-free: 1-877-765-8388 (MI)

Michigan Department of Agriculture and Rural Development

Website: Michigan Department of Agriculture and Rural Development

Address: Michigan Department of Agriculture and Rural Development
Consumer Protection Section
Weights & Measures
PO Box 30017
Lansing, MI 48909

Toll-free: 1-800-292-3939

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County Consumer Protection Offices

Macomb County Consumer Protection Unit

Website: Macomb County Consumer Protection Unit

Address: Macomb County Consumer Protection Unit
Consumer Protection Unit
One S. Main St., 3rd Floor
Mt. Clemens, MI 48043

Phone Number: 586-469-5600

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Insurance and Financial Services

Website: Department of Insurance and Financial Services

Address: Department of Insurance and Financial Services
PO Box 30220
Lansing, MI 48909-7720

Phone Number: 517-373-0220

Toll-free: 1-877-999-6442 (MI)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance and Financial Services

Website: Department of Insurance and Financial Services

Address: Department of Insurance and Financial Services
PO Box 30220
Lansing, MI 48909-7720

Phone Number: 517-373-0220

Toll-free: 1-877-999-6442

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Licensing and Regulatory Affairs

Website: Department of Licensing and Regulatory Affairs

Address: Department of Licensing and Regulatory Affairs
Securities Division
PO Box 30018
Lansing, MI 48909

Phone Number: 517-241-9202

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Customer Intake Center
PO Box 30221
Lansing, MI 48909

Phone Number: 517-241-6180

Toll-free: 1-800-292-9555 (MI)

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The Filing State Taxes Online

Filing state taxes online Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Filing state taxes online Proc. Filing state taxes online 2013-21 Table of Contents SECTION 1. Filing state taxes online PURPOSE SECTION 2. Filing state taxes online BACKGROUND SECTION 3. Filing state taxes online SCOPE SECTION 4. Filing state taxes online APPLICATION. Filing state taxes online 01 Limitations on Depreciation Deductions for Certain Automobiles. Filing state taxes online . Filing state taxes online 02 Inclusions in Income of Lessees of Passenger Automobiles. Filing state taxes online SECTION 5. Filing state taxes online EFFECTIVE DATE SECTION 6. Filing state taxes online DRAFTING INFORMATION SECTION 1. Filing state taxes online PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Filing state taxes online The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Filing state taxes online SECTION 2. Filing state taxes online BACKGROUND . Filing state taxes online 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Filing state taxes online For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Filing state taxes online The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Filing state taxes online This change reflects the higher rate of price inflation for trucks and vans since 1988. Filing state taxes online . Filing state taxes online 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Filing state taxes online L. Filing state taxes online No. Filing state taxes online 112-240, 126 Stat. Filing state taxes online 2313 (Jan. Filing state taxes online 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Filing state taxes online Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Filing state taxes online . Filing state taxes online 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Filing state taxes online Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Filing state taxes online Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Filing state taxes online Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Filing state taxes online This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Filing state taxes online . Filing state taxes online 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Filing state taxes online The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Filing state taxes online Under § 1. Filing state taxes online 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Filing state taxes online One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Filing state taxes online Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Filing state taxes online SECTION 3. Filing state taxes online SCOPE . Filing state taxes online 01 The limitations on depreciation deductions in section 4. Filing state taxes online 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Filing state taxes online . Filing state taxes online 02 The tables in section 4. Filing state taxes online 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Filing state taxes online Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Filing state taxes online See Rev. Filing state taxes online Proc. Filing state taxes online 2008-22, 2008-1 C. Filing state taxes online B. Filing state taxes online 658, for passenger automobiles first leased during calendar year 2008; Rev. Filing state taxes online Proc. Filing state taxes online 2009-24, 2009-17 I. Filing state taxes online R. Filing state taxes online B. Filing state taxes online 885, for passenger automobiles first leased during calendar year 2009; Rev. Filing state taxes online Proc. Filing state taxes online 2010-18, 2010-09 I. Filing state taxes online R. Filing state taxes online B. Filing state taxes online 427, as amplified and modified by section 4. Filing state taxes online 03 of Rev. Filing state taxes online Proc. Filing state taxes online 2011-21, 2011-12 I. Filing state taxes online R. Filing state taxes online B. Filing state taxes online 560, for passenger automobiles first leased during calendar year 2010; Rev. Filing state taxes online Proc. Filing state taxes online 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Filing state taxes online Proc. Filing state taxes online 2012-23, 2012-14 I. Filing state taxes online R. Filing state taxes online B. Filing state taxes online 712, for passenger automobiles first leased during calendar year 2012. Filing state taxes online SECTION 4. Filing state taxes online APPLICATION . Filing state taxes online 01 Limitations on Depreciation Deductions for Certain Automobiles. Filing state taxes online (1) Amount of the inflation adjustment. Filing state taxes online (a) Passenger automobiles (other than trucks or vans). Filing state taxes online Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Filing state taxes online Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Filing state taxes online The new car component of the CPI was 115. Filing state taxes online 2 for October 1987 and 143. Filing state taxes online 787 for October 2012. Filing state taxes online The October 2012 index exceeded the October 1987 index by 28. Filing state taxes online 587. Filing state taxes online Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Filing state taxes online 8 percent (28. Filing state taxes online 587/115. Filing state taxes online 2 x 100%). Filing state taxes online The dollar limitations in § 280F(a) are multiplied by a factor of 0. Filing state taxes online 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Filing state taxes online This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Filing state taxes online (b) Trucks and vans. Filing state taxes online To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Filing state taxes online The new truck component of the CPI was 112. Filing state taxes online 4 for October 1987 and 149. Filing state taxes online 386 for October 2012. Filing state taxes online The October 2012 index exceeded the October 1987 index by 36. Filing state taxes online 986. Filing state taxes online Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Filing state taxes online 9 percent (36. Filing state taxes online 986/112. Filing state taxes online 4 x 100%). Filing state taxes online The dollar limitations in § 280F(a) are multiplied by a factor of 0. Filing state taxes online 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Filing state taxes online This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Filing state taxes online (2) Amount of the limitation. Filing state taxes online Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Filing state taxes online Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Filing state taxes online Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Filing state taxes online REV. Filing state taxes online PROC. Filing state taxes online 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Filing state taxes online PROC. Filing state taxes online 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Filing state taxes online PROC. Filing state taxes online 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Filing state taxes online PROC. Filing state taxes online 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Filing state taxes online 02 Inclusions in Income of Lessees of Passenger Automobiles. Filing state taxes online A taxpayer must follow the procedures in § 1. Filing state taxes online 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Filing state taxes online In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Filing state taxes online REV. Filing state taxes online PROC. Filing state taxes online 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Filing state taxes online PROC. Filing state taxes online 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Filing state taxes online EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Filing state taxes online SECTION 6. Filing state taxes online DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Filing state taxes online Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Filing state taxes online For further information regarding this revenue procedure, contact Mr. Filing state taxes online Harvey at (202) 622-4930 (not a toll-free call). Filing state taxes online Prev  Up  Next   Home   More Internal Revenue Bulletins