File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Irs Amendment Form

Tax 1040ezHr Block Tax CutTurbo Tax Self EmployedFree State Tax Filing 2012Free Tax Preparation H&r BlockHow To File An Amended Tax Return For 2012Filing Past Year Tax ReturnsEfile 1040 EzIrs Tax Filing For 2012Federal Ez FormIrs Free Tax FilingFile Taxes Previous Years1040 Ez Tax FormIrs Forms 1040ez 2011State ReturnFree Tax2012 Tax Software FreeFiling State Tax ReturnFree State Tax EfilingHelp With 1040xFile A 1040xFree Ez Tax Form1040x Tax FormFile Late Tax ReturnTaxes OnlineAmended TaxFree State Tax Return FileHow To File An Ammended Tax ReturnFederal Ez Tax Form 2013Free State And Federal Tax Filing For Low IncomeAmending My Tax ReturnHow Do You Fill Out A 1040x FormTurbotax 2011 EditionState Tax ReturnHow To File Taxes When Self EmployedTax Forms EzTax Forms 1040 EzWhere Can I File Only My State Taxes For Free10w40ez1040x 2012 Tax Form

Irs Amendment Form

Irs amendment form Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Irs amendment form Tax-deferred plans. Irs amendment form Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Irs amendment form Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Irs amendment form S. Irs amendment form Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Irs amendment form That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Irs amendment form Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Irs amendment form Saving clause. Irs amendment form   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Irs amendment form S. Irs amendment form citizens) or of the United States to tax its residents or citizens (including U. Irs amendment form S. Irs amendment form citizens who are residents of the foreign country). Irs amendment form This provision is known as the “saving clause. Irs amendment form ”   For example, an individual who is a U. Irs amendment form S. Irs amendment form citizen and a resident of Canada may have dividend income from a U. Irs amendment form S. Irs amendment form corporation. Irs amendment form The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Irs amendment form Even though a resident of Canada, the individual is a U. Irs amendment form S. Irs amendment form citizen and the saving clause overrides the treaty article that limits the U. Irs amendment form S. Irs amendment form tax to 15%. Irs amendment form    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Irs amendment form Treaty-based position. Irs amendment form   If you take the position that any U. Irs amendment form S. Irs amendment form tax is overruled or otherwise reduced by a U. Irs amendment form S. Irs amendment form treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Irs amendment form Personal Services A U. Irs amendment form S. Irs amendment form citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Irs amendment form Income from employment (Article XV). Irs amendment form   Income U. Irs amendment form S. Irs amendment form residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Irs amendment form If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Irs amendment form    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Irs amendment form Example. Irs amendment form You are a U. Irs amendment form S. Irs amendment form resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Irs amendment form During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Irs amendment form Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Irs amendment form Pay received by a U. Irs amendment form S. Irs amendment form resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Irs amendment form S. Irs amendment form resident is exempt from Canadian tax. Irs amendment form Income from self-employment (Article VII). Irs amendment form   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Irs amendment form This income is treated as business profits, and deductions similar to those allowed under U. Irs amendment form S. Irs amendment form law are allowable. Irs amendment form   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Irs amendment form The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Irs amendment form   You may be considered to have a permanent establishment if you meet certain conditions. Irs amendment form For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Irs amendment form Public entertainers (Article XVI). Irs amendment form   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Irs amendment form However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Irs amendment form Compensation paid by the U. Irs amendment form S. Irs amendment form Government (Article XIX). Irs amendment form   Wages, salaries, and similar income (other than pensions) paid to a U. Irs amendment form S. Irs amendment form citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Irs amendment form   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Irs amendment form Students and apprentices (Article XX). Irs amendment form   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Irs amendment form The recipient must be or must have been a U. Irs amendment form S. Irs amendment form resident immediately before visiting Canada. Irs amendment form   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Irs amendment form Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Irs amendment form S. Irs amendment form residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Irs amendment form Canadian pensions and annuities paid to U. Irs amendment form S. Irs amendment form residents may be taxed by the United States, but the amount of any pension included in income for U. Irs amendment form S. Irs amendment form tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Irs amendment form Pensions. Irs amendment form   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Irs amendment form It includes pensions paid by private employers and the government for services rendered. Irs amendment form   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Irs amendment form   Pensions do not include social security benefits. Irs amendment form Roth IRAs. Irs amendment form   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Irs amendment form S. Irs amendment form tax if paid to a U. Irs amendment form S. Irs amendment form resident. Irs amendment form In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Irs amendment form However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Irs amendment form Tax-deferred plans. Irs amendment form   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Irs amendment form S. Irs amendment form tax, even if it is not distributed. Irs amendment form However, a U. Irs amendment form S. Irs amendment form citizen or resident can elect to defer U. Irs amendment form S. Irs amendment form tax on income from the plan until the income is distributed. Irs amendment form Form 8891 is used to make the election. Irs amendment form Annuities. Irs amendment form    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Irs amendment form Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Irs amendment form Special rules. Irs amendment form    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Irs amendment form Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Irs amendment form Social security benefits. Irs amendment form   U. Irs amendment form S. Irs amendment form social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Irs amendment form Alimony. Irs amendment form   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Irs amendment form S. Irs amendment form residents are exempt from Canadian tax. Irs amendment form For purposes of U. Irs amendment form S. Irs amendment form tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Irs amendment form Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Irs amendment form Dividends (Article X). Irs amendment form   For Canadian source dividends received by U. Irs amendment form S. Irs amendment form residents, the Canadian income tax generally may not be more than 15%. Irs amendment form   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Irs amendment form However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Irs amendment form   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Irs amendment form Interest (Article XI). Irs amendment form   Generally, Canadian source interest received by U. Irs amendment form S. Irs amendment form residents is exempt from Canadian income tax. Irs amendment form   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Irs amendment form Gains from the sale of property (Article XIII). Irs amendment form   Generally, gains from the sale of personal property by a U. Irs amendment form S. Irs amendment form resident having no permanent establishment in Canada are exempt from Canadian income tax. Irs amendment form However, the exemption from Canadian tax does not apply to gains realized by U. Irs amendment form S. Irs amendment form residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Irs amendment form   If the property subject to Canadian tax is a capital asset and was owned by the U. Irs amendment form S. Irs amendment form resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Irs amendment form Royalties (Article XII). Irs amendment form   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Irs amendment form   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Irs amendment form   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Irs amendment form Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Irs amendment form Gambling losses. Irs amendment form   Canadian residents may deduct gambling losses in the U. Irs amendment form S. Irs amendment form against gambling winnings in the U. Irs amendment form S. Irs amendment form in the same manner as a U. Irs amendment form S. Irs amendment form resident. Irs amendment form Charitable Contributions United States income tax return. Irs amendment form   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Irs amendment form Besides being subject to the overall limits applicable to all your charitable contributions under U. Irs amendment form S. Irs amendment form tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Irs amendment form S. Irs amendment form percentage limits on charitable contributions, applied to your Canadian source income. Irs amendment form If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Irs amendment form Example. Irs amendment form You are a U. Irs amendment form S. Irs amendment form citizen living in Canada. Irs amendment form You have both U. Irs amendment form S. Irs amendment form and Canadian source income. Irs amendment form During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Irs amendment form S. Irs amendment form tax law if they were U. Irs amendment form S. Irs amendment form organizations. Irs amendment form To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Irs amendment form S. Irs amendment form income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Irs amendment form S. Irs amendment form income tax law. Irs amendment form Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Irs amendment form S. Irs amendment form income tax law. Irs amendment form The appropriate percentage limit for U. Irs amendment form S. Irs amendment form tax purposes is applied to your total adjusted gross income from all sources. Irs amendment form Qualified charities. Irs amendment form   These Canadian organizations must meet the qualifications that a U. Irs amendment form S. Irs amendment form charitable organization must meet under U. Irs amendment form S. Irs amendment form tax law. Irs amendment form Usually an organization will notify you if it qualifies. Irs amendment form For further information on charitable contributions and the U. Irs amendment form S. Irs amendment form percentage limits, see Publication 526, Charitable Contributions. Irs amendment form Canadian income tax return. Irs amendment form   Under certain conditions, contributions to qualified U. Irs amendment form S. Irs amendment form charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Irs amendment form Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Irs amendment form In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Irs amendment form For detailed discussions of the U. Irs amendment form S. Irs amendment form income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Irs amendment form See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Irs amendment form S. Irs amendment form citizens residing in Canada. Irs amendment form Competent Authority Assistance Under Article XXVI, a U. Irs amendment form S. Irs amendment form citizen or resident may request assistance from the U. Irs amendment form S. Irs amendment form competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Irs amendment form The U. Irs amendment form S. Irs amendment form competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Irs amendment form If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Irs amendment form It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Irs amendment form This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Irs amendment form For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Irs amendment form irs. Irs amendment form gov/irb/2006-49_IRB/ar13. Irs amendment form html. Irs amendment form The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. Irs amendment form , NW Routing: MA3-322A Washington, D. Irs amendment form C. Irs amendment form 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Irs amendment form S. Irs amendment form taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Irs amendment form This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Irs amendment form For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Irs amendment form Attach your protective claim to your request for competent authority assistance. Irs amendment form Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Irs amendment form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Irs amendment form Text of Treaty You can get the text of the U. Irs amendment form S. Irs amendment form —Canada income tax treaty from: Superintendent of Documents U. Irs amendment form S. Irs amendment form Government Printing Office P. Irs amendment form O. Irs amendment form Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Irs amendment form gov. Irs amendment form U. Irs amendment form S. Irs amendment form Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Irs amendment form To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Irs amendment form S. Irs amendment form Embassy or consulate. Irs amendment form Mail. Irs amendment form For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Irs amendment form You can call the IRS for help at (267) 941-1000 (not a toll-free call). Irs amendment form Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Irs amendment form The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Irs amendment form S. Irs amendment form ) or on the Internet at www. Irs amendment form cra-arc. Irs amendment form gc. Irs amendment form ca. Irs amendment form Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

About Us

Exempt Organizations (EO) administers tax law governing charities, foundations and many other entities that are not required to pay federal income tax.

Director - Tamera L. Ripperda

Stephen A. Martin - Acting Director, Rulings & Agreements

Mary Epps - Acting Director, Examinations

Melaney Partner - Director, Customer Education & Outreach

Page Last Reviewed or Updated: 27-Mar-2014

The Irs Amendment Form

Irs amendment form Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Irs amendment form Tax-free exchange of rental property occasionally used for personal purposes. Irs amendment form Ordering forms and publications. Irs amendment form Tax questions. Irs amendment form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Irs amendment form irs. Irs amendment form gov/pub527. Irs amendment form What's New Net Investment Income Tax (NIIT). Irs amendment form  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Irs amendment form NIIT is a 3. Irs amendment form 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Irs amendment form Net investment income may include rental income and other income from passive activities. Irs amendment form Use Form 8960, Net Investment Income Tax, to figure this tax. Irs amendment form For more information on NIIT, go to IRS. Irs amendment form gov and enter “Net Investment Income Tax” in the search box. Irs amendment form Reminders Photographs of missing children. Irs amendment form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs amendment form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs amendment form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs amendment form Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Irs amendment form In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Irs amendment form First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Irs amendment form We will look at types of income and when each is reported, and at types of expenses and which are deductible. Irs amendment form Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Irs amendment form Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Irs amendment form Special rental situations are grouped together in chapter 4. Irs amendment form These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Irs amendment form Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Irs amendment form Sale or exchange of rental property. Irs amendment form   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Irs amendment form Sale of main home used as rental property. Irs amendment form   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Irs amendment form Tax-free exchange of rental property occasionally used for personal purposes. Irs amendment form   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Irs amendment form   For information on the qualifying use standards, see Rev. Irs amendment form Proc. Irs amendment form 2008–16, 2008 IRB 547, at http://www. Irs amendment form irs. Irs amendment form gov/irb/2008-10_IRB/ar12. Irs amendment form html . Irs amendment form For more information on like-kind exchanges, see chapter 1 of Publication 544. Irs amendment form Comments and suggestions. Irs amendment form   We welcome your comments about this publication and your suggestions for future editions. Irs amendment form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs amendment form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs amendment form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs amendment form   You can send your comments from www. Irs amendment form irs. Irs amendment form gov/formspubs/. Irs amendment form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs amendment form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs amendment form Ordering forms and publications. Irs amendment form   Visit www. Irs amendment form irs. Irs amendment form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs amendment form Internal Revenue Service 1201 N. Irs amendment form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs amendment form   If you have a tax question, check the information available on IRS. Irs amendment form gov or call 1-800-829-1040. Irs amendment form We cannot answer tax questions sent to either of the above addresses. Irs amendment form Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Irs amendment form Prev  Up  Next   Home   More Online Publications