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H&r Block 1040x Online

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H&r Block 1040x Online

H&r block 1040x online 5. H&r block 1040x online   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. H&r block 1040x online Shared equity financing agreement. H&r block 1040x online Donation of use of the property. H&r block 1040x online Examples. H&r block 1040x online Days used for repairs and maintenance. H&r block 1040x online Days used as a main home before or after renting. H&r block 1040x online Reporting Income and DeductionsNot used as a home. H&r block 1040x online Used as a home but rented less than 15 days. H&r block 1040x online Used as a home and rented 15 days or more. H&r block 1040x online If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. H&r block 1040x online In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. H&r block 1040x online Only your rental expenses may deducted on Schedule E (Form 1040). H&r block 1040x online Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). H&r block 1040x online You must also determine if the dwelling unit is considered a home. H&r block 1040x online The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. H&r block 1040x online Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. H&r block 1040x online There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. H&r block 1040x online Dwelling unit. H&r block 1040x online   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. H&r block 1040x online It also includes all structures or other property belonging to the dwelling unit. H&r block 1040x online A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. H&r block 1040x online   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. H&r block 1040x online Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. H&r block 1040x online Example. H&r block 1040x online You rent a room in your home that is always available for short-term occupancy by paying customers. H&r block 1040x online You do not use the room yourself and you allow only paying customers to use the room. H&r block 1040x online This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. H&r block 1040x online Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. H&r block 1040x online When dividing your expenses, follow these rules. H&r block 1040x online Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. H&r block 1040x online (This rule does not apply when determining whether you used the unit as a home. H&r block 1040x online ) Any day that the unit is available for rent but not actually rented is not a day of rental use. H&r block 1040x online Fair rental price. H&r block 1040x online   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. H&r block 1040x online The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. H&r block 1040x online   Ask yourself the following questions when comparing another property with yours. H&r block 1040x online Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. H&r block 1040x online Example. H&r block 1040x online Your beach cottage was available for rent from June 1 through August 31 (92 days). H&r block 1040x online Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. H&r block 1040x online The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. H&r block 1040x online Your family also used the cottage during the last 2 weeks of May (14 days). H&r block 1040x online The cottage was not used at all before May 17 or after August 31. H&r block 1040x online You figure the part of the cottage expenses to treat as rental expenses as follows. H&r block 1040x online The cottage was used for rental a total of 85 days (92 − 7). H&r block 1040x online The days it was available for rent but not rented (7 days) are not days of rental use. H&r block 1040x online The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. H&r block 1040x online You used the cottage for personal purposes for 14 days (the last 2 weeks in May). H&r block 1040x online The total use of the cottage was 99 days (14 days personal use + 85 days rental use). H&r block 1040x online Your rental expenses are 85/99 (86%) of the cottage expenses. H&r block 1040x online Note. H&r block 1040x online When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. H&r block 1040x online Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. H&r block 1040x online Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. H&r block 1040x online If you have a net loss, you may not be able to deduct all of the rental expenses. H&r block 1040x online See Dwelling Unit Used as a Home, next. H&r block 1040x online Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. H&r block 1040x online You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. H&r block 1040x online See What is a day of personal use , later. H&r block 1040x online If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. H&r block 1040x online Instead, count it as a day of personal use in applying both (1) and (2) above. H&r block 1040x online What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. H&r block 1040x online You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). H&r block 1040x online However, see Days used as a main home before or after renting , later. H&r block 1040x online A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. H&r block 1040x online Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. H&r block 1040x online ), and lineal descendants (children, grandchildren, etc. H&r block 1040x online ). H&r block 1040x online Anyone under an arrangement that lets you use some other dwelling unit. H&r block 1040x online Anyone at less than a fair rental price. H&r block 1040x online Main home. H&r block 1040x online   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. H&r block 1040x online Shared equity financing agreement. H&r block 1040x online   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. H&r block 1040x online Donation of use of the property. H&r block 1040x online   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. H&r block 1040x online Examples. H&r block 1040x online   The following examples show how to determine if you have days of personal use. H&r block 1040x online Example 1. H&r block 1040x online You and your neighbor are co-owners of a condominium at the beach. H&r block 1040x online Last year, you rented the unit to vacationers whenever possible. H&r block 1040x online The unit was not used as a main home by anyone. H&r block 1040x online Your neighbor used the unit for 2 weeks last year; you did not use it at all. H&r block 1040x online Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. H&r block 1040x online Example 2. H&r block 1040x online You and your neighbors are co-owners of a house under a shared equity financing agreement. H&r block 1040x online Your neighbors live in the house and pay you a fair rental price. H&r block 1040x online Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. H&r block 1040x online This is because your neighbors rent the house as their main home under a shared equity financing agreement. H&r block 1040x online Example 3. H&r block 1040x online You own a rental property that you rent to your son. H&r block 1040x online Your son does not own any interest in this property. H&r block 1040x online He uses it as his main home and pays you a fair rental price. H&r block 1040x online Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. H&r block 1040x online Example 4. H&r block 1040x online You rent your beach house to Rosa. H&r block 1040x online Rosa rents her cabin in the mountains to you. H&r block 1040x online You each pay a fair rental price. H&r block 1040x online You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. H&r block 1040x online Example 5. H&r block 1040x online You rent an apartment to your mother at less than a fair rental price. H&r block 1040x online You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. H&r block 1040x online Days used for repairs and maintenance. H&r block 1040x online   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. H&r block 1040x online Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. H&r block 1040x online Example. H&r block 1040x online Corey owns a cabin in the mountains that he rents for most of the year. H&r block 1040x online He spends a week at the cabin with family members. H&r block 1040x online Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. H&r block 1040x online Corey's family members, however, work substantially full time on the cabin each day during the week. H&r block 1040x online The main purpose of being at the cabin that week is to do maintenance work. H&r block 1040x online Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. H&r block 1040x online Days used as a main home before or after renting. H&r block 1040x online   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. H&r block 1040x online Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. H&r block 1040x online You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. H&r block 1040x online However, this special rule does not apply when dividing expenses between rental and personal use. H&r block 1040x online See Property Changed to Rental Use in chapter 4. H&r block 1040x online Example 1. H&r block 1040x online On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. H&r block 1040x online You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). H&r block 1040x online On June 1, 2013, you moved back into your old house. H&r block 1040x online The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. H&r block 1040x online Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. H&r block 1040x online Example 2. H&r block 1040x online On January 31, you moved out of the condominium where you had lived for 3 years. H&r block 1040x online You offered it for rent at a fair rental price beginning on February 1. H&r block 1040x online You were unable to rent it until April. H&r block 1040x online On September 15, you sold the condominium. H&r block 1040x online The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. H&r block 1040x online Examples. H&r block 1040x online   The following examples show how to determine whether you used your rental property as a home. H&r block 1040x online Example 1. H&r block 1040x online You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. H&r block 1040x online You rented the basement apartment at a fair rental price to college students during the regular school year. H&r block 1040x online You rented to them on a 9-month lease (273 days). H&r block 1040x online You figured 10% of the total days rented to others at a fair rental price is 27 days. H&r block 1040x online During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. H&r block 1040x online Your basement apartment was used as a home because you used it for personal purposes for 30 days. H&r block 1040x online Rent-free use by your brothers is considered personal use. H&r block 1040x online Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). H&r block 1040x online Example 2. H&r block 1040x online You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). H&r block 1040x online Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. H&r block 1040x online You figured 10% of the total days rented to others at a fair rental price is 3 days. H&r block 1040x online The room was used as a home because you used it for personal purposes for 21 days. H&r block 1040x online That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). H&r block 1040x online Example 3. H&r block 1040x online You own a condominium apartment in a resort area. H&r block 1040x online You rented it at a fair rental price for a total of 170 days during the year. H&r block 1040x online For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. H&r block 1040x online Your family actually used the apartment for 10 of those days. H&r block 1040x online Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. H&r block 1040x online You figured 10% of the total days rented to others at a fair rental price is 16 days. H&r block 1040x online Your family also used the apartment for 7 other days during the year. H&r block 1040x online You used the apartment as a home because you used it for personal purposes for 17 days. H&r block 1040x online That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). H&r block 1040x online Minimal rental use. H&r block 1040x online   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. H&r block 1040x online See Used as a home but rented less than 15 days, later, for more information. H&r block 1040x online Limit on deductions. H&r block 1040x online   Renting a dwelling unit that is considered a home is not a passive activity. H&r block 1040x online Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. H&r block 1040x online The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. H&r block 1040x online Any expenses carried forward to the next year will be subject to any limits that apply for that year. H&r block 1040x online This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. H&r block 1040x online   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. H&r block 1040x online Reporting Income and Deductions Property not used for personal purposes. H&r block 1040x online   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. H&r block 1040x online Property used for personal purposes. H&r block 1040x online   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. H&r block 1040x online Not used as a home. H&r block 1040x online   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. H&r block 1040x online Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . H&r block 1040x online The expenses for personal use are not deductible as rental expenses. H&r block 1040x online   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. H&r block 1040x online Used as a home but rented less than 15 days. H&r block 1040x online   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). H&r block 1040x online You are not required to report the rental income and rental expenses from this activity. H&r block 1040x online The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). H&r block 1040x online See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. H&r block 1040x online Used as a home and rented 15 days or more. H&r block 1040x online   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. H&r block 1040x online Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . H&r block 1040x online The expenses for personal use are not deductible as rental expenses. H&r block 1040x online   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. H&r block 1040x online You do not need to use Worksheet 5-1. H&r block 1040x online   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. H&r block 1040x online To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. H&r block 1040x online Worksheet 5-1. H&r block 1040x online Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. H&r block 1040x online Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . H&r block 1040x online ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. H&r block 1040x online Rental Use Percentage A. H&r block 1040x online Total days available for rent at fair rental price A. H&r block 1040x online       B. H&r block 1040x online Total days available for rent (line A) but not rented B. H&r block 1040x online       C. H&r block 1040x online Total days of rental use. H&r block 1040x online Subtract line B from line A C. H&r block 1040x online       D. H&r block 1040x online Total days of personal use (including days rented at less than fair rental price) D. H&r block 1040x online       E. H&r block 1040x online Total days of rental and personal use. H&r block 1040x online Add lines C and D E. H&r block 1040x online       F. H&r block 1040x online Percentage of expenses allowed for rental. H&r block 1040x online Divide line C by line E     F. H&r block 1040x online . H&r block 1040x online PART II. H&r block 1040x online Allowable Rental Expenses 1. H&r block 1040x online Enter rents received 1. H&r block 1040x online   2a. H&r block 1040x online Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. H&r block 1040x online       b. H&r block 1040x online Enter the rental portion of real estate taxes b. H&r block 1040x online       c. H&r block 1040x online Enter the rental portion of deductible casualty and theft losses (see instructions) c. H&r block 1040x online       d. H&r block 1040x online Enter direct rental expenses (see instructions) d. H&r block 1040x online       e. H&r block 1040x online Fully deductible rental expenses. H&r block 1040x online Add lines 2a–2d. H&r block 1040x online Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. H&r block 1040x online   3. H&r block 1040x online Subtract line 2e from line 1. H&r block 1040x online If zero or less, enter -0- 3. H&r block 1040x online   4a. H&r block 1040x online Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. H&r block 1040x online       b. H&r block 1040x online Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. H&r block 1040x online       c. H&r block 1040x online Carryover of operating expenses from 2012 worksheet c. H&r block 1040x online       d. H&r block 1040x online Add lines 4a–4c d. H&r block 1040x online       e. H&r block 1040x online Allowable expenses. H&r block 1040x online Enter the smaller of line 3 or line 4d (see instructions) 4e. H&r block 1040x online   5. H&r block 1040x online Subtract line 4e from line 3. H&r block 1040x online If zero or less, enter -0- 5. H&r block 1040x online   6a. H&r block 1040x online Enter the rental portion of excess casualty and theft losses (see instructions) 6a. H&r block 1040x online       b. H&r block 1040x online Enter the rental portion of depreciation of the dwelling unit b. H&r block 1040x online       c. H&r block 1040x online Carryover of excess casualty losses and depreciation from 2012 worksheet c. H&r block 1040x online       d. H&r block 1040x online Add lines 6a–6c d. H&r block 1040x online       e. H&r block 1040x online Allowable excess casualty and theft losses and depreciation. H&r block 1040x online Enter the smaller of  line 5 or line 6d (see instructions) 6e. H&r block 1040x online   PART III. H&r block 1040x online Carryover of Unallowed Expenses to Next Year 7a. H&r block 1040x online Operating expenses to be carried over to next year. H&r block 1040x online Subtract line 4e from line 4d 7a. H&r block 1040x online   b. H&r block 1040x online Excess casualty and theft losses and depreciation to be carried over to next year. H&r block 1040x online  Subtract line 6e from line 6d b. H&r block 1040x online   Worksheet 5-1 Instructions. H&r block 1040x online Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. H&r block 1040x online Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. H&r block 1040x online Line 2a. H&r block 1040x online Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. H&r block 1040x online Do not include interest on a loan that did not benefit the dwelling unit. H&r block 1040x online For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. H&r block 1040x online Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. H&r block 1040x online Include the rental portion of this interest in the total you enter on line 2a of the worksheet. H&r block 1040x online   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. H&r block 1040x online See the Schedule A instructions. H&r block 1040x online However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. H&r block 1040x online See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. H&r block 1040x online Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. H&r block 1040x online   Note. H&r block 1040x online Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. H&r block 1040x online Instead, figure the personal portion on a separate Schedule A. H&r block 1040x online If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. H&r block 1040x online           Line 2c. H&r block 1040x online Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. H&r block 1040x online To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. H&r block 1040x online If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. H&r block 1040x online On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. H&r block 1040x online Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. H&r block 1040x online   Note. H&r block 1040x online Do not file this Form 4684 or use it to figure your personal losses on Schedule A. H&r block 1040x online Instead, figure the personal portion on a separate Form 4684. H&r block 1040x online           Line 2d. H&r block 1040x online Enter the total of your rental expenses that are directly related only to the rental activity. H&r block 1040x online These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. H&r block 1040x online Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. H&r block 1040x online           Line 2e. H&r block 1040x online You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. H&r block 1040x online Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. H&r block 1040x online           Line 4b. H&r block 1040x online On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. H&r block 1040x online If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. H&r block 1040x online Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). H&r block 1040x online           Line 4e. H&r block 1040x online You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. H&r block 1040x online *           Line 6a. H&r block 1040x online To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. H&r block 1040x online   A. H&r block 1040x online Enter the amount from Form 4684, line 10       B. H&r block 1040x online Enter the rental portion of line A       C. H&r block 1040x online Enter the amount from line 2c of this worksheet       D. H&r block 1040x online Subtract line C from line B. H&r block 1040x online Enter the result here and on line 6a of this worksheet               Line 6e. H&r block 1040x online You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. H&r block 1040x online * *Allocating the limited deduction. H&r block 1040x online If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. H&r block 1040x online Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. H&r block 1040x online Prev  Up  Next   Home   More Online Publications
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Understanding your CP259H Notice

We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 990 or Form 990-EZ immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

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Answers to Common Questions

Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.

When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

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Page Last Reviewed or Updated: 29-Mar-2014

The H&r Block 1040x Online

H&r block 1040x online 20. H&r block 1040x online   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. H&r block 1040x online Married persons who filed separate returns. H&r block 1040x online What's New Standard deduction increased. H&r block 1040x online  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. H&r block 1040x online The amount depends on your filing status. H&r block 1040x online You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. H&r block 1040x online Introduction This chapter discusses the following topics. H&r block 1040x online How to figure the amount of your standard deduction. H&r block 1040x online The standard deduction for dependents. H&r block 1040x online Who should itemize deductions. H&r block 1040x online Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. H&r block 1040x online If you have a choice, you can use the method that gives you the lower tax. H&r block 1040x online The standard deduction is a dollar amount that reduces your taxable income. H&r block 1040x online It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). H&r block 1040x online The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. H&r block 1040x online You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. H&r block 1040x online Persons not eligible for the standard deduction. H&r block 1040x online   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. H&r block 1040x online You are considered a dual-status alien if you were both a nonresident and resident alien during the year. H&r block 1040x online Note. H&r block 1040x online If you are a nonresident alien who is married to a U. H&r block 1040x online S. H&r block 1040x online citizen or resident alien at the end of the year, you can choose to be treated as a U. H&r block 1040x online S. H&r block 1040x online resident. H&r block 1040x online (See Publication 519, U. H&r block 1040x online S. H&r block 1040x online Tax Guide for Aliens. H&r block 1040x online ) If you make this choice, you can take the standard deduction. H&r block 1040x online If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. H&r block 1040x online See Standard Deduction for Dependents, later. H&r block 1040x online Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. H&r block 1040x online Generally, the standard deduction amounts are adjusted each year for inflation. H&r block 1040x online The standard deduction amounts for most people are shown in Table 20-1. H&r block 1040x online Decedent's final return. H&r block 1040x online   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. H&r block 1040x online However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. H&r block 1040x online Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. H&r block 1040x online You are considered 65 on the day before your 65th birthday. H&r block 1040x online Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. H&r block 1040x online Use Table 20-2 to figure the standard deduction amount. H&r block 1040x online Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. H&r block 1040x online Not totally blind. H&r block 1040x online   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. H&r block 1040x online   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. H&r block 1040x online You must keep the statement in your records. H&r block 1040x online   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. H&r block 1040x online Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. H&r block 1040x online You cannot claim the higher standard deduction for an individual other than yourself and your spouse. H&r block 1040x online Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. H&r block 1040x online Example 1. H&r block 1040x online Larry, 46, and Donna, 33, are filing a joint return for 2013. H&r block 1040x online Neither is blind, and neither can be claimed as a dependent. H&r block 1040x online They decide not to itemize their deductions. H&r block 1040x online They use Table 20-1. H&r block 1040x online Their standard deduction is $12,200. H&r block 1040x online Example 2. H&r block 1040x online The facts are the same as in Example 1 except that Larry is blind at the end of 2013. H&r block 1040x online Larry and Donna use Table 20-2. H&r block 1040x online Their standard deduction is $13,400. H&r block 1040x online Example 3. H&r block 1040x online Bill and Lisa are filing a joint return for 2013. H&r block 1040x online Both are over age 65. H&r block 1040x online Neither is blind, and neither can be claimed as a dependent. H&r block 1040x online If they do not itemize deductions, they use Table 20-2. H&r block 1040x online Their standard deduction is $14,600. H&r block 1040x online Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). H&r block 1040x online However, if the individual is 65 or older or blind, the standard deduction may be higher. H&r block 1040x online If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. H&r block 1040x online Earned income defined. H&r block 1040x online   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. H&r block 1040x online    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. H&r block 1040x online See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. H&r block 1040x online Example 1. H&r block 1040x online Michael is single. H&r block 1040x online His parents can claim an exemption for him on their 2013 tax return. H&r block 1040x online He has interest income of $780 and wages of $150. H&r block 1040x online He has no itemized deductions. H&r block 1040x online Michael uses Table 20-3 to find his standard deduction. H&r block 1040x online He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. H&r block 1040x online His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). H&r block 1040x online Example 2. H&r block 1040x online Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. H&r block 1040x online Joe is married and files a separate return. H&r block 1040x online His wife does not itemize deductions on her separate return. H&r block 1040x online Joe has $1,500 in interest income and wages of $3,800. H&r block 1040x online He has no itemized deductions. H&r block 1040x online Joe finds his standard deduction by using Table 20-3. H&r block 1040x online He enters his earned income, $3,800 on line 1. H&r block 1040x online He adds lines 1 and 2 and enters $4,150 on line 3. H&r block 1040x online On line 5, he enters $4,150, the larger of lines 3 and 4. H&r block 1040x online Because Joe is married filing a separate return, he enters $6,100 on line 6. H&r block 1040x online On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. H&r block 1040x online Example 3. H&r block 1040x online Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. H&r block 1040x online She is 18 years old and blind. H&r block 1040x online She has interest income of $1,300 and wages of $2,900. H&r block 1040x online She has no itemized deductions. H&r block 1040x online Amy uses Table 20-3 to find her standard deduction. H&r block 1040x online She enters her wages of $2,900 on line 1. H&r block 1040x online She adds lines 1 and 2 and enters $3,250 on line 3. H&r block 1040x online On line 5, she enters $3,250, the larger of lines 3 and 4. H&r block 1040x online Because she is single, Amy enters $6,100 on line 6. H&r block 1040x online She enters $3,250 on line 7a. H&r block 1040x online This is the smaller of the amounts on lines 5 and 6. H&r block 1040x online Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. H&r block 1040x online She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. H&r block 1040x online Example 4. H&r block 1040x online Ed is single. H&r block 1040x online His parents can claim an exemption for him on their 2013 tax return. H&r block 1040x online He has wages of $7,000, interest income of $500, and a business loss of $3,000. H&r block 1040x online He has no itemized deductions. H&r block 1040x online Ed uses Table 20-3 to figure his standard deduction. H&r block 1040x online He enters $4,000 ($7,000 - $3,000) on line 1. H&r block 1040x online He adds lines 1 and 2 and enters $4,350 on line 3. H&r block 1040x online On line 5 he enters $4,350, the larger of lines 3 and 4. H&r block 1040x online Because he is single, Ed enters $6,100 on line 6. H&r block 1040x online On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. H&r block 1040x online Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. H&r block 1040x online Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . H&r block 1040x online You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. H&r block 1040x online You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). H&r block 1040x online See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. H&r block 1040x online When to itemize. H&r block 1040x online   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. H&r block 1040x online These deductions are explained in chapters 21–28. H&r block 1040x online    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. H&r block 1040x online Enter the amount from Schedule A, line 29, on Form 1040, line 40. H&r block 1040x online Electing to itemize for state tax or other purposes. H&r block 1040x online   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. H&r block 1040x online You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. H&r block 1040x online To make this election, you must check the box on line 30 of Schedule A. H&r block 1040x online Changing your mind. H&r block 1040x online   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. H&r block 1040x online S. H&r block 1040x online Individual Income Tax Return. H&r block 1040x online See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. H&r block 1040x online Married persons who filed separate returns. H&r block 1040x online   You can change methods of taking deductions only if you and your spouse both make the same changes. H&r block 1040x online Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. H&r block 1040x online    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. H&r block 1040x online You both must use the same method of claiming deductions. H&r block 1040x online If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. H&r block 1040x online See Persons not eligible for the standard deduction , earlier. H&r block 1040x online 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. H&r block 1040x online Table 20-1. H&r block 1040x online Standard Deduction Chart for Most People* If your filing status is. H&r block 1040x online . H&r block 1040x online . H&r block 1040x online Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. H&r block 1040x online Use Table 20-2 or 20-3 instead. H&r block 1040x online Table 20-2. H&r block 1040x online Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. H&r block 1040x online Then go to the chart. H&r block 1040x online You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. H&r block 1040x online . H&r block 1040x online . H&r block 1040x online AND the number in the box above is. H&r block 1040x online . H&r block 1040x online . H&r block 1040x online THEN your standard deduction is. H&r block 1040x online . H&r block 1040x online . H&r block 1040x online Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. H&r block 1040x online Table 20-3. H&r block 1040x online Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. H&r block 1040x online Check the correct number of boxes below. H&r block 1040x online Then go to the worksheet. H&r block 1040x online You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. H&r block 1040x online Enter your earned income (defined below). H&r block 1040x online If none, enter -0-. H&r block 1040x online 1. H&r block 1040x online   2. H&r block 1040x online Additional amount. H&r block 1040x online 2. H&r block 1040x online $350 3. H&r block 1040x online Add lines 1 and 2. H&r block 1040x online 3. H&r block 1040x online   4. H&r block 1040x online Minimum standard deduction. H&r block 1040x online 4. H&r block 1040x online $1,000 5. H&r block 1040x online Enter the larger of line 3 or line 4. H&r block 1040x online 5. H&r block 1040x online   6. H&r block 1040x online Enter the amount shown below for your filing status. H&r block 1040x online Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. H&r block 1040x online   7. H&r block 1040x online Standard deduction. H&r block 1040x online         a. H&r block 1040x online Enter the smaller of line 5 or line 6. H&r block 1040x online If born after January 1, 1949, and not blind, stop here. H&r block 1040x online This is your standard deduction. H&r block 1040x online Otherwise, go on to line 7b. H&r block 1040x online 7a. H&r block 1040x online     b. H&r block 1040x online If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. H&r block 1040x online 7b. H&r block 1040x online     c. H&r block 1040x online Add lines 7a and 7b. H&r block 1040x online This is your standard deduction for 2013. H&r block 1040x online 7c. H&r block 1040x online   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. H&r block 1040x online It also includes any amount received as a scholarship that you must include in your income. H&r block 1040x online Prev  Up  Next   Home   More Online Publications