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Instructions

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Instructions

Instructions Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Entrance Hall This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Living Room This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Dining Room This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Kitchen This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Den This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Bedrooms This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Bathrooms This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Recreation Room This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Laundry and Basement This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Garage This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Sporting Equipment This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Men's Clothing This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Women's Clothing This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Children's Clothing This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Jewelry This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Electrical Appliances This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Linens This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Miscellaneous This image is too large to be displayed in the current screen. Instructions Please click the link to view the image. Instructions Motor Vehicles Schedule 20. Instructions Home (Excluding Contents) Note. Instructions If you used the entire property as your home, fill out only column (a). Instructions If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). Instructions 1. Instructions Description of property (Show location and date acquired. Instructions )     (a)  Personal Part (b)  Business/Rental Part 2. Instructions Cost or other (adjusted) basis of property (from Worksheet A)     3. Instructions Insurance or other reimbursement Note. Instructions If line 2 is more than line 3, skip line 4. Instructions If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. Instructions     4. Instructions Gain from casualty. Instructions If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. Instructions But see Next below line 9. Instructions     5. Instructions Fair market value before casualty     6. Instructions Fair market value after casualty     7. Instructions Decrease in fair market value. Instructions Subtract line 6 from line 5. Instructions     8. Instructions Enter the smaller of line 2 or line 7 Note for business/rental part. Instructions If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). Instructions     9. Instructions Subtract line 3 from line 8. Instructions If zero or less, enter -0-. Instructions     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Instructions Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. Instructions Worksheet A. Instructions Cost or Other (Adjusted) Basis Caution. Instructions See the Worksheet A Instructions before you use this worksheet. Instructions         (a) Personal Part (b) Business/Rental Part 1. Instructions   Enter the purchase price of the home damaged or destroyed. Instructions (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. Instructions ) 1. Instructions     2. Instructions   Seller paid points for home bought after 1990. Instructions Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. Instructions     3. Instructions   Subtract line 2 from line 1 3. Instructions     4. Instructions   Settlement fees or closing costs. Instructions (See Settlement costs in Publication 551. Instructions ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. Instructions         a. Instructions Abstract and recording fees 4a. Instructions       b. Instructions Legal fees (including fees for title search and preparing documents) 4b. Instructions       c. Instructions Survey fees 4c. Instructions       d. Instructions Title insurance 4d. Instructions       e. Instructions Transfer or stamp taxes 4e. Instructions       f. Instructions Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. Instructions       g. Instructions Other 4g. Instructions     5. Instructions   Add lines 4a through 4g 5. Instructions     6. Instructions   Cost of additions and improvements. Instructions (See Increases to Basis in Publication 551. Instructions ) Do not include any additions and improvements included on line 1 6. Instructions     7. Instructions   Special tax assessments paid for local improvements, such as streets and sidewalks 7. Instructions     8. Instructions   Other increases to basis 8. Instructions     9. Instructions   Add lines 3, 5, 6, 7, and 8 9. Instructions     10. Instructions   Depreciation allowed or allowable, related to the business use or rental of the home 10. Instructions 0   11. Instructions   Other decreases to basis (See Decreases to Basis in Publication 551. Instructions ) 11. Instructions     12. Instructions   Add lines 10 and 11 12. Instructions     13. Instructions   Cost or other (adjusted) basis of home damaged or destroyed. Instructions Subtract line 12 from line 9. Instructions Enter here and on Schedule 20, line 2 13. Instructions     Worksheet A Instructions. Instructions If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. Instructions DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. Instructions IF. Instructions . Instructions . Instructions   THEN. Instructions . Instructions . Instructions you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. Instructions 1 skip lines 1–4 of the worksheet. Instructions 2 find your basis using the rules under Inherited Property in Publication 551. Instructions Enter this amount on line 5 of the worksheet. Instructions 3 fill out lines 6–13 of the worksheet. Instructions you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. Instructions 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. Instructions 3 fill out the rest of the worksheet. Instructions you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. Instructions (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Instructions ) 2 fill out the rest of the worksheet. Instructions you built your home 1 add the purchase price of the land and the cost of building the home. Instructions Enter that total on line 1 of the worksheet. Instructions (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Instructions ) 2 fill out the rest of the worksheet. Instructions you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. Instructions 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. Instructions 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Instructions you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. Instructions   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. Instructions 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. Instructions 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Instructions you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. Instructions 2 multiply the amount on line 13 of that worksheet by 50% (0. Instructions 50) to get the adjusted basis of your half-interest at the time of the transfer. Instructions 3 multiply the fair market value of the home at the time of the transfer by 50% (0. Instructions 50). Instructions Generally, this is the basis of the half-interest that your spouse owned. Instructions 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Instructions 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. Instructions you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. Instructions 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. Instructions Worksheet A Instructions. Instructions (Continued) IF. Instructions . Instructions . Instructions   THEN. Instructions . Instructions . Instructions you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. Instructions 2 multiply the amount on line 13 of that worksheet by 50% (0. Instructions 50) to get the adjusted basis of your half-interest on the date of death. Instructions 3 figure the basis for the half-interest owned by your spouse. Instructions This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). Instructions (The basis in your half will remain one-half of the adjusted basis determined in step 2. Instructions ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Instructions 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. Instructions you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. Instructions 2 enter the amount of your basis on line 5 of the worksheet. Instructions Generally, this is the fair market value of the home at the time of death. Instructions (But see Community Property in Publication 551 for special rules. Instructions ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. Instructions you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. Instructions 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. Instructions 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. Instructions This is the basis for the co-owner's part-interest. Instructions 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Instructions 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. Instructions your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. Instructions 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. Instructions the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. Instructions   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). Instructions the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). Instructions you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). Instructions none of these items apply   fill out the entire worksheet. Instructions Prev  Up  Next   Home   More Online Publications
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The Instructions

Instructions Index A Adjusted basis defined, Adjusted basis defined. Instructions Administrative or management activities, Administrative or management activities. Instructions Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Instructions Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Instructions Casualty losses, Casualty losses. Instructions Child and Adult Care Food Program reimbursements, Meals. Instructions Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Instructions (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Instructions Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Instructions Family daycare provider, Standard meal and snack rates. Instructions Meals, Meals. Instructions , Standard meal and snack rates. Instructions Regular use, Daycare Facility Standard meal and snack rates, Meals. Instructions , Standard meal and snack rates. Instructions Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Instructions Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Instructions Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Instructions Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Instructions Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Instructions Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Instructions Fair market value, Fair market value defined. Instructions Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Instructions Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Instructions Percentage table for 39-year nonresidential real property, Depreciation table. Instructions Permanent improvements, Permanent improvements. Instructions , Depreciating permanent improvements. Instructions Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Instructions Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Instructions Employees Adequately accounting to employer, Adequately accounting to employer. Instructions Casualty losses, Casualty losses. Instructions Mortgage interest, Deductible mortgage interest. Instructions Other expenses, Other expenses. Instructions Real estate taxes, Real estate taxes. Instructions Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Instructions Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Instructions Mortgage interest, Deductible mortgage interest. Instructions , Qualified mortgage insurance premiums. Instructions Real estate taxes, Real estate taxes. Instructions Related to tax-exempt income, Expenses related to tax-exempt income. Instructions Rent, Rent. Instructions Repairs, Repairs. Instructions Security system, Security system. Instructions Telephone, Telephone. Instructions Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Instructions Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Instructions Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Instructions Standard meal and snack rates, Standard meal and snack rates. Instructions Standard meal and snack rates (Table 3), Standard meal and snack rates. Instructions Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Instructions 1040, Schedule F, Casualty losses. Instructions 2106, Employees 4562, Reporting and recordkeeping requirements. Instructions 4684, Casualty losses. Instructions 8829, Actual Expenses, Casualty losses. Instructions , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Instructions Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Instructions Inventory, storage of, Storage of inventory or product samples. Instructions L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Instructions Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Instructions Years following the year placed in service, Years following the year placed in service. Instructions M MACRS percentage table 39-year nonresidential real property, Depreciation table. Instructions Meals, Meals. Instructions Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Instructions More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Instructions Mortgage interest, Deductible mortgage interest. Instructions , Qualified mortgage insurance premiums. Instructions P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Instructions Permanent improvements, Permanent improvements. Instructions , Depreciating permanent improvements. Instructions Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Instructions Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Instructions Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Instructions Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Instructions Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Instructions Regular use, Regular Use Reminders, Reminders Rent, Rent. Instructions Repairs, Repairs. Instructions Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Instructions S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Instructions Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Instructions Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Instructions Allowable area, Allowable area. Instructions Business expenses not related to use of the home, Business expenses not related to use of the home. Instructions Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Instructions More than one qualified business use, More than one qualified business use. Instructions Shared use, Shared use. Instructions Expenses deductible without regard to business use, Expenses deductible without regard to business use. Instructions No carryover of unallowed expenses, No deduction of carryover of actual expenses. Instructions Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Instructions Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Instructions Storage of inventory, Storage of inventory or product samples. Instructions T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Instructions Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Instructions Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Instructions Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Instructions W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications