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H&rblock Free File

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H&rblock Free File

H&rblock free file 5. H&rblock free file   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. H&rblock free file Shared equity financing agreement. H&rblock free file Donation of use of the property. H&rblock free file Examples. H&rblock free file Days used for repairs and maintenance. H&rblock free file Days used as a main home before or after renting. H&rblock free file Reporting Income and DeductionsNot used as a home. H&rblock free file Used as a home but rented less than 15 days. H&rblock free file Used as a home and rented 15 days or more. H&rblock free file 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&rblock free file 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&rblock free file Only your rental expenses may deducted on Schedule E (Form 1040). H&rblock free file Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). H&rblock free file You must also determine if the dwelling unit is considered a home. H&rblock free file The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. H&rblock free file 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&rblock free file 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&rblock free file Dwelling unit. H&rblock free file   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. H&rblock free file It also includes all structures or other property belonging to the dwelling unit. H&rblock free file A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. H&rblock free file   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. H&rblock free file 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&rblock free file Example. H&rblock free file You rent a room in your home that is always available for short-term occupancy by paying customers. H&rblock free file You do not use the room yourself and you allow only paying customers to use the room. H&rblock free file This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. H&rblock free file 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&rblock free file When dividing your expenses, follow these rules. H&rblock free file 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&rblock free file (This rule does not apply when determining whether you used the unit as a home. H&rblock free file ) Any day that the unit is available for rent but not actually rented is not a day of rental use. H&rblock free file Fair rental price. H&rblock free file   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&rblock free file 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&rblock free file   Ask yourself the following questions when comparing another property with yours. H&rblock free file 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&rblock free file Example. H&rblock free file Your beach cottage was available for rent from June 1 through August 31 (92 days). H&rblock free file 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&rblock free file 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&rblock free file Your family also used the cottage during the last 2 weeks of May (14 days). H&rblock free file The cottage was not used at all before May 17 or after August 31. H&rblock free file You figure the part of the cottage expenses to treat as rental expenses as follows. H&rblock free file The cottage was used for rental a total of 85 days (92 − 7). H&rblock free file The days it was available for rent but not rented (7 days) are not days of rental use. H&rblock free file The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. H&rblock free file You used the cottage for personal purposes for 14 days (the last 2 weeks in May). H&rblock free file The total use of the cottage was 99 days (14 days personal use + 85 days rental use). H&rblock free file Your rental expenses are 85/99 (86%) of the cottage expenses. H&rblock free file Note. H&rblock free file 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&rblock free file Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. H&rblock free file 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&rblock free file If you have a net loss, you may not be able to deduct all of the rental expenses. H&rblock free file See Dwelling Unit Used as a Home, next. H&rblock free file 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&rblock free file 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&rblock free file See What is a day of personal use , later. H&rblock free file 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&rblock free file Instead, count it as a day of personal use in applying both (1) and (2) above. H&rblock free file 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&rblock free file 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&rblock free file However, see Days used as a main home before or after renting , later. H&rblock free file 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&rblock free file Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. H&rblock free file ), and lineal descendants (children, grandchildren, etc. H&rblock free file ). H&rblock free file Anyone under an arrangement that lets you use some other dwelling unit. H&rblock free file Anyone at less than a fair rental price. H&rblock free file Main home. H&rblock free file   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&rblock free file Shared equity financing agreement. H&rblock free file   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&rblock free file Donation of use of the property. H&rblock free file   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&rblock free file Examples. H&rblock free file   The following examples show how to determine if you have days of personal use. H&rblock free file Example 1. H&rblock free file You and your neighbor are co-owners of a condominium at the beach. H&rblock free file Last year, you rented the unit to vacationers whenever possible. H&rblock free file The unit was not used as a main home by anyone. H&rblock free file Your neighbor used the unit for 2 weeks last year; you did not use it at all. H&rblock free file 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&rblock free file Example 2. H&rblock free file You and your neighbors are co-owners of a house under a shared equity financing agreement. H&rblock free file Your neighbors live in the house and pay you a fair rental price. H&rblock free file 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&rblock free file This is because your neighbors rent the house as their main home under a shared equity financing agreement. H&rblock free file Example 3. H&rblock free file You own a rental property that you rent to your son. H&rblock free file Your son does not own any interest in this property. H&rblock free file He uses it as his main home and pays you a fair rental price. H&rblock free file 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&rblock free file Example 4. H&rblock free file You rent your beach house to Rosa. H&rblock free file Rosa rents her cabin in the mountains to you. H&rblock free file You each pay a fair rental price. H&rblock free file 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&rblock free file Example 5. H&rblock free file You rent an apartment to your mother at less than a fair rental price. H&rblock free file 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&rblock free file Days used for repairs and maintenance. H&rblock free file   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&rblock free file 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&rblock free file Example. H&rblock free file Corey owns a cabin in the mountains that he rents for most of the year. H&rblock free file He spends a week at the cabin with family members. H&rblock free file 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&rblock free file Corey's family members, however, work substantially full time on the cabin each day during the week. H&rblock free file The main purpose of being at the cabin that week is to do maintenance work. H&rblock free file Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. H&rblock free file Days used as a main home before or after renting. H&rblock free file   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&rblock free file 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&rblock free file 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&rblock free file However, this special rule does not apply when dividing expenses between rental and personal use. H&rblock free file See Property Changed to Rental Use in chapter 4. H&rblock free file Example 1. H&rblock free file 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&rblock free file You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). H&rblock free file On June 1, 2013, you moved back into your old house. H&rblock free file 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&rblock free file Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. H&rblock free file Example 2. H&rblock free file On January 31, you moved out of the condominium where you had lived for 3 years. H&rblock free file You offered it for rent at a fair rental price beginning on February 1. H&rblock free file You were unable to rent it until April. H&rblock free file On September 15, you sold the condominium. H&rblock free file 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&rblock free file Examples. H&rblock free file   The following examples show how to determine whether you used your rental property as a home. H&rblock free file Example 1. H&rblock free file You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. H&rblock free file You rented the basement apartment at a fair rental price to college students during the regular school year. H&rblock free file You rented to them on a 9-month lease (273 days). H&rblock free file You figured 10% of the total days rented to others at a fair rental price is 27 days. H&rblock free file During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. H&rblock free file Your basement apartment was used as a home because you used it for personal purposes for 30 days. H&rblock free file Rent-free use by your brothers is considered personal use. H&rblock free file 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&rblock free file Example 2. H&rblock free file 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&rblock free file Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. H&rblock free file You figured 10% of the total days rented to others at a fair rental price is 3 days. H&rblock free file The room was used as a home because you used it for personal purposes for 21 days. H&rblock free file That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). H&rblock free file Example 3. H&rblock free file You own a condominium apartment in a resort area. H&rblock free file You rented it at a fair rental price for a total of 170 days during the year. H&rblock free file 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&rblock free file Your family actually used the apartment for 10 of those days. H&rblock free file Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. H&rblock free file You figured 10% of the total days rented to others at a fair rental price is 16 days. H&rblock free file Your family also used the apartment for 7 other days during the year. H&rblock free file You used the apartment as a home because you used it for personal purposes for 17 days. H&rblock free file That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). H&rblock free file Minimal rental use. H&rblock free file   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&rblock free file See Used as a home but rented less than 15 days, later, for more information. H&rblock free file Limit on deductions. H&rblock free file   Renting a dwelling unit that is considered a home is not a passive activity. H&rblock free file 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&rblock free file 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&rblock free file Any expenses carried forward to the next year will be subject to any limits that apply for that year. H&rblock free file 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&rblock free file   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. H&rblock free file Reporting Income and Deductions Property not used for personal purposes. H&rblock free file   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. H&rblock free file Property used for personal purposes. H&rblock free file   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&rblock free file Not used as a home. H&rblock free file   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. H&rblock free file 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&rblock free file The expenses for personal use are not deductible as rental expenses. H&rblock free file   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. H&rblock free file Used as a home but rented less than 15 days. H&rblock free file   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&rblock free file You are not required to report the rental income and rental expenses from this activity. H&rblock free file 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&rblock free file See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. H&rblock free file Used as a home and rented 15 days or more. H&rblock free file   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&rblock free file 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&rblock free file The expenses for personal use are not deductible as rental expenses. H&rblock free file   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&rblock free file You do not need to use Worksheet 5-1. H&rblock free file   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. H&rblock free file To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. H&rblock free file Worksheet 5-1. H&rblock free file 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&rblock free file Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . H&rblock free file ) 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&rblock free file Rental Use Percentage A. H&rblock free file Total days available for rent at fair rental price A. H&rblock free file       B. H&rblock free file Total days available for rent (line A) but not rented B. H&rblock free file       C. H&rblock free file Total days of rental use. H&rblock free file Subtract line B from line A C. H&rblock free file       D. H&rblock free file Total days of personal use (including days rented at less than fair rental price) D. H&rblock free file       E. H&rblock free file Total days of rental and personal use. H&rblock free file Add lines C and D E. H&rblock free file       F. H&rblock free file Percentage of expenses allowed for rental. H&rblock free file Divide line C by line E     F. H&rblock free file . H&rblock free file PART II. H&rblock free file Allowable Rental Expenses 1. H&rblock free file Enter rents received 1. H&rblock free file   2a. H&rblock free file Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. H&rblock free file       b. H&rblock free file Enter the rental portion of real estate taxes b. H&rblock free file       c. H&rblock free file Enter the rental portion of deductible casualty and theft losses (see instructions) c. H&rblock free file       d. H&rblock free file Enter direct rental expenses (see instructions) d. H&rblock free file       e. H&rblock free file Fully deductible rental expenses. H&rblock free file Add lines 2a–2d. H&rblock free file Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. H&rblock free file   3. H&rblock free file Subtract line 2e from line 1. H&rblock free file If zero or less, enter -0- 3. H&rblock free file   4a. H&rblock free file Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. H&rblock free file       b. H&rblock free file Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. H&rblock free file       c. H&rblock free file Carryover of operating expenses from 2012 worksheet c. H&rblock free file       d. H&rblock free file Add lines 4a–4c d. H&rblock free file       e. H&rblock free file Allowable expenses. H&rblock free file Enter the smaller of line 3 or line 4d (see instructions) 4e. H&rblock free file   5. H&rblock free file Subtract line 4e from line 3. H&rblock free file If zero or less, enter -0- 5. H&rblock free file   6a. H&rblock free file Enter the rental portion of excess casualty and theft losses (see instructions) 6a. H&rblock free file       b. H&rblock free file Enter the rental portion of depreciation of the dwelling unit b. H&rblock free file       c. H&rblock free file Carryover of excess casualty losses and depreciation from 2012 worksheet c. H&rblock free file       d. H&rblock free file Add lines 6a–6c d. H&rblock free file       e. H&rblock free file Allowable excess casualty and theft losses and depreciation. H&rblock free file Enter the smaller of  line 5 or line 6d (see instructions) 6e. H&rblock free file   PART III. H&rblock free file Carryover of Unallowed Expenses to Next Year 7a. H&rblock free file Operating expenses to be carried over to next year. H&rblock free file Subtract line 4e from line 4d 7a. H&rblock free file   b. H&rblock free file Excess casualty and theft losses and depreciation to be carried over to next year. H&rblock free file  Subtract line 6e from line 6d b. H&rblock free file   Worksheet 5-1 Instructions. H&rblock free file Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. H&rblock free file 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&rblock free file Line 2a. H&rblock free file Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. H&rblock free file Do not include interest on a loan that did not benefit the dwelling unit. H&rblock free file 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&rblock free file Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. H&rblock free file Include the rental portion of this interest in the total you enter on line 2a of the worksheet. H&rblock free file   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&rblock free file See the Schedule A instructions. H&rblock free file However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. H&rblock free file See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. H&rblock free file Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. H&rblock free file   Note. H&rblock free file Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. H&rblock free file Instead, figure the personal portion on a separate Schedule A. H&rblock free file 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&rblock free file           Line 2c. H&rblock free file 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&rblock free file To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. H&rblock free file If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. H&rblock free file On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. H&rblock free file Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. H&rblock free file   Note. H&rblock free file Do not file this Form 4684 or use it to figure your personal losses on Schedule A. H&rblock free file Instead, figure the personal portion on a separate Form 4684. H&rblock free file           Line 2d. H&rblock free file Enter the total of your rental expenses that are directly related only to the rental activity. H&rblock free file These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. H&rblock free file Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. H&rblock free file           Line 2e. H&rblock free file 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&rblock free file Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. H&rblock free file           Line 4b. H&rblock free file 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&rblock free file 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&rblock free file Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). H&rblock free file           Line 4e. H&rblock free file 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&rblock free file *           Line 6a. H&rblock free file To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. H&rblock free file   A. H&rblock free file Enter the amount from Form 4684, line 10       B. H&rblock free file Enter the rental portion of line A       C. H&rblock free file Enter the amount from line 2c of this worksheet       D. H&rblock free file Subtract line C from line B. H&rblock free file Enter the result here and on line 6a of this worksheet               Line 6e. H&rblock free file 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&rblock free file * *Allocating the limited deduction. H&rblock free file 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&rblock free file Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. H&rblock free file Prev  Up  Next   Home   More Online Publications
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The H&rblock Free File

H&rblock free file Index A Alien Resident, Resident alien. H&rblock free file American Institute in Taiwan, U. H&rblock free file S. H&rblock free file employees of, American Institute in Taiwan. H&rblock free file 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. H&rblock free file Last year, Bona fide resident for part of a year. H&rblock free file Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. H&rblock free file , Reassignment. H&rblock free file Treaty provisions, Special agreements and treaties. H&rblock free file Voting by absentee ballot, Effect of voting by absentee ballot. H&rblock free file Waiver of time requirements, Waiver of Time Requirements, U. H&rblock free file S. H&rblock free file Travel Restrictions C Camps, foreign, Foreign camps. H&rblock free file Carryover of housing deduction, Carryover. H&rblock free file 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. H&rblock free file 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. H&rblock free file , Earned income credit. H&rblock free file Foreign tax, Foreign tax credit. H&rblock free file , Taxes of Foreign Countries and U. H&rblock free file S. H&rblock free file 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. H&rblock free file S. H&rblock free file 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. H&rblock free file Social security number, Social security number. H&rblock free file Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. H&rblock free file E Earned income Foreign, Foreign Earned Income, Foreign camps. H&rblock free file , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. H&rblock free file Earned income credit, Earned income credit. H&rblock free file , Earned income credit. H&rblock free file Employer-provided amounts, Employer-provided amounts. H&rblock free file 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. H&rblock free file Meals and lodging, Exclusion of Meals and Lodging U. H&rblock free file S. H&rblock free file 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. H&rblock free file Meeting bona fide residence or physical presence test, Extension of time to meet tests. H&rblock free file F Fellowships, Scholarships and fellowships. H&rblock free file Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. H&rblock free file Figuring U. H&rblock free file S. H&rblock free file income tax, Figuring actual tax. H&rblock free file 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. H&rblock free file 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. H&rblock free file , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. H&rblock free file Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. H&rblock free file , Publication 54 - Additional Material Household, second, Second foreign household. H&rblock free file Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. H&rblock free file Foreign earned income Defined, Foreign Earned Income, More information. H&rblock free file U. H&rblock free file S. H&rblock free file Government employees, U. H&rblock free file S. H&rblock free file Government Employees, More information. H&rblock free file 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. H&rblock free file Foreign tax credit, Foreign tax credit or deduction. H&rblock free file Income received after year earned, Paid in year following work. H&rblock free file , Example. H&rblock free file Limit, Limit on Excludable Amount, Physical presence test. H&rblock free file , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. H&rblock free file Part-year exclusion, Part-year exclusion. H&rblock free file Physical presence test, maximum exclusion, Physical presence test. H&rblock free file Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. H&rblock free file Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. H&rblock free file Foreign tax credit, Foreign tax credit or deduction. H&rblock free file Foreign housing exclusion/deduction Carryover of deduction, Carryover. H&rblock free file Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. H&rblock free file Housing amount, Housing Amount Housing expenses, Housing expenses. H&rblock free file Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. H&rblock free file Second foreign household, Second foreign household. H&rblock free file Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. H&rblock free file , Foreign tax credit or deduction. H&rblock free file Foreign taxes Credit for, Foreign tax credit. H&rblock free file , Taxes of Foreign Countries and U. H&rblock free file S. H&rblock free file Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. H&rblock free file S. H&rblock free file Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. H&rblock free file Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. H&rblock free file , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. H&rblock free file 2350, How to get an extension. H&rblock free file 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. H&rblock free file 4868, Automatic 6-month extension. H&rblock free file 673, Statement. H&rblock free file 8689, Non-USVI resident with USVI income. H&rblock free file 8822, Reminders W-4, Foreign tax credit. H&rblock free file Free tax services, Free help with your tax return. H&rblock free file 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. H&rblock free file Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. H&rblock free file Where to file, Resident of Guam. H&rblock free file H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. H&rblock free file Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. H&rblock free file Expenses, Housing expenses. H&rblock free file I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. H&rblock free file Blocked, Blocked Income Community, Community income. H&rblock free file Corporation, Income from a corporation. H&rblock free file Earned, Foreign Earned Income, Foreign camps. H&rblock free file , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. H&rblock free file Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. H&rblock free file Pensions and annuities, Pensions and annuities. H&rblock free file , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. H&rblock free file Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. H&rblock free file Reimbursement of moving expenses, Reimbursement of moving expenses. H&rblock free file Rental, Rental income. H&rblock free file Royalties, Royalties. H&rblock free file Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. H&rblock free file Source of, Source of Earned Income Stock options, Stock options. H&rblock free file 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. H&rblock free file 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. H&rblock free file Income exclusion, Limit on Excludable Amount, Physical presence test. H&rblock free file 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. H&rblock free file N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. H&rblock free file 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. H&rblock free file Where to file, Resident of the Commonwealth of the Northern Mariana Islands. H&rblock free file P Part-year exclusion, Part-year exclusion. H&rblock free file Pay for personal services, Earned income. H&rblock free file , Common Benefits Paying U. H&rblock free file S. H&rblock free file tax in foreign currency, Paying U. H&rblock free file S. H&rblock free file tax in foreign currency. H&rblock free file Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. H&rblock free file , Common Benefits Withholding from, Withholding from pension payments. H&rblock free file Physical presence test 12-month period, How to figure the 12-month period. H&rblock free file Defined, Physical Presence Test Maximum exclusion, Physical presence test. H&rblock free file Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. H&rblock free file S. H&rblock free file Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. H&rblock free file S. H&rblock free file Virgin Islands Residents of, Puerto Rico. H&rblock free file Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. H&rblock free file Employee expenses, Reimbursement of employee expenses. H&rblock free file Moving expenses, Reimbursement of moving expenses. H&rblock free file Resident alien defined, Resident alien. H&rblock free file Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. H&rblock free file Second foreign household, Second foreign household. H&rblock free file , 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. H&rblock free file 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. H&rblock free file T Taiwan, American Institute in, American Institute in Taiwan. H&rblock free file 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. H&rblock free file Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. H&rblock free file 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. H&rblock free file S. H&rblock free file Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. H&rblock free file S. H&rblock free file Government employees, U. H&rblock free file S. H&rblock free file Government Employees, More information. H&rblock free file U. H&rblock free file S. H&rblock free file Virgin Islands Possession exclusion, Puerto Rico and U. H&rblock free file S. H&rblock free file Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. H&rblock free file Residents of, Resident of U. H&rblock free file S. H&rblock free file Virgin Islands (USVI). H&rblock free file Where to file, Resident of U. H&rblock free file S. H&rblock free file Virgin Islands (USVI). H&rblock free file W Waiver of time requirements, Waiver of Time Requirements, U. H&rblock free file S. H&rblock free file Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. H&rblock free file , 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. H&rblock free file Guam residents, Resident of Guam. H&rblock free file No legal residence in U. H&rblock free file S. H&rblock free file , Where To File Virgin Islands residents, nonresidents, Resident of U. H&rblock free file S. H&rblock free file Virgin Islands (USVI). H&rblock free file Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. H&rblock free file Prev  Up     Home   More Online Publications