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Irs Forms 2012 Taxes

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Irs Forms 2012 Taxes

Irs forms 2012 taxes Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Irs forms 2012 taxes Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Irs forms 2012 taxes Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Irs forms 2012 taxes Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Irs forms 2012 taxes Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Irs forms 2012 taxes Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Irs forms 2012 taxes C Campaign contributions, Lobbying and political activities. Irs forms 2012 taxes , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. Irs forms 2012 taxes Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. Irs forms 2012 taxes Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. Irs forms 2012 taxes D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Irs forms 2012 taxes Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Irs forms 2012 taxes Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Irs forms 2012 taxes Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Irs forms 2012 taxes Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Irs forms 2012 taxes Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Irs forms 2012 taxes Educator Expenses, Eligible educator. Irs forms 2012 taxes Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Irs forms 2012 taxes Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Irs forms 2012 taxes Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Irs forms 2012 taxes , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Irs forms 2012 taxes Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Irs forms 2012 taxes F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Irs forms 2012 taxes Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Irs forms 2012 taxes Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Irs forms 2012 taxes Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Irs forms 2012 taxes , Depreciation. Irs forms 2012 taxes , Computer used in a home office. Irs forms 2012 taxes Free tax services, Free help with your tax return. Irs forms 2012 taxes Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Irs forms 2012 taxes State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Irs forms 2012 taxes Expenses, Home Office Principal place of business, Principal place of business. Irs forms 2012 taxes Travel and transportation expenses, Home office. Irs forms 2012 taxes I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Irs forms 2012 taxes K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Irs forms 2012 taxes Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Irs forms 2012 taxes , Lobbying Expenses, Exceptions. Irs forms 2012 taxes Local transportation, Local transportation expenses. Irs forms 2012 taxes Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Irs forms 2012 taxes Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Irs forms 2012 taxes P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Irs forms 2012 taxes , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Irs forms 2012 taxes Prosecution travel expenses, Federal crime investigation and prosecution. Irs forms 2012 taxes Protective clothing, Protective clothing. Irs forms 2012 taxes Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Irs forms 2012 taxes Computer used in a home office, Computer used in a home office. Irs forms 2012 taxes Depreciation, Depreciation. Irs forms 2012 taxes Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Irs forms 2012 taxes Impairment-related work expenses, Impairment-related work expenses. Irs forms 2012 taxes Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Irs forms 2012 taxes Research expenses, Research Expenses of a College Professor Résumé, Résumé. Irs forms 2012 taxes Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Irs forms 2012 taxes , Additional information. Irs forms 2012 taxes Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Irs forms 2012 taxes Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Irs forms 2012 taxes Education, Travel as education. Irs forms 2012 taxes Indefinite work assignments, Indefinite work assignment. Irs forms 2012 taxes Job search, Travel and transportation expenses. Irs forms 2012 taxes Local transportation, Local transportation expenses. Irs forms 2012 taxes Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Irs forms 2012 taxes Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Irs forms 2012 taxes Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Irs forms 2012 taxes W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
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Contact My Local Office in Illinois

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 301 S. Prospect Rd.
Bloomington, IL 61704

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 661-0032
Champaign 310 W. Church St.
Champaign, IL 61820

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(217) 398-5210
Chicago 230 S. Dearborn St.
Chicago, IL 60604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(312) 292-4912
Decatur 306 W. Eldorado
Decatur, IL 62522

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(217) 862-6015
Downers Grove 2001 Butterfield Rd.
Downers Grove, IL 60515

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(630) 493-5291
Fairview Heights 380 Fountain Office Court
Fairview Heights, IL 62208

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(618) 632-2567
Galesburg 2066 Windish Dr.
Galesburg, IL 61401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 345-4158 
Mt. Vernon  105 S. Sixth St.
Mt. Vernon, IL 62864 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

**This office will be closed on 3/31**

 

Services Provided

(618) 632-2567 
Orland Park  14479 John Humphrey Drive,
Orland Park, IL 60462 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(708) 873-8310 
Peoria  2415 West Cornerstone Ct.
Peoria, IL 61614 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(309) 671-7264 
Quincy  3701 East Lake Centre Drive,
Quincy, IL 62305 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

Services Provided

(217) 224-8208 
Rockford  211 S. Court St.
Rockford, IL 61101 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(815) 334-7026 
Schiller Park  5100 River Road
Schiller Park, IL 60176 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(847) 671-7541 
Springfield  3101 Constitution Drive
Springfield, IL 62704 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(217) 862-6015 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 312-292-3800 in Chicago or (217) 862-6382 in Springfield, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
230 S. Dearborn St.
Room 2400, Stop 6604-CHI
Chicago, IL 60604

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Irs Forms 2012 Taxes

Irs forms 2012 taxes 5. Irs forms 2012 taxes   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Irs forms 2012 taxes Shared equity financing agreement. Irs forms 2012 taxes Donation of use of the property. Irs forms 2012 taxes Examples. Irs forms 2012 taxes Days used for repairs and maintenance. Irs forms 2012 taxes Days used as a main home before or after renting. Irs forms 2012 taxes Reporting Income and DeductionsNot used as a home. Irs forms 2012 taxes Used as a home but rented less than 15 days. Irs forms 2012 taxes Used as a home and rented 15 days or more. Irs forms 2012 taxes 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. Irs forms 2012 taxes 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. Irs forms 2012 taxes Only your rental expenses may deducted on Schedule E (Form 1040). Irs forms 2012 taxes Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Irs forms 2012 taxes You must also determine if the dwelling unit is considered a home. Irs forms 2012 taxes The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Irs forms 2012 taxes Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Irs forms 2012 taxes 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. Irs forms 2012 taxes Dwelling unit. Irs forms 2012 taxes   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Irs forms 2012 taxes It also includes all structures or other property belonging to the dwelling unit. Irs forms 2012 taxes A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Irs forms 2012 taxes   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Irs forms 2012 taxes 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. Irs forms 2012 taxes Example. Irs forms 2012 taxes You rent a room in your home that is always available for short-term occupancy by paying customers. Irs forms 2012 taxes You do not use the room yourself and you allow only paying customers to use the room. Irs forms 2012 taxes This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Irs forms 2012 taxes 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. Irs forms 2012 taxes When dividing your expenses, follow these rules. Irs forms 2012 taxes 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. Irs forms 2012 taxes (This rule does not apply when determining whether you used the unit as a home. Irs forms 2012 taxes ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Irs forms 2012 taxes Fair rental price. Irs forms 2012 taxes   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. Irs forms 2012 taxes 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. Irs forms 2012 taxes   Ask yourself the following questions when comparing another property with yours. Irs forms 2012 taxes 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. Irs forms 2012 taxes Example. Irs forms 2012 taxes Your beach cottage was available for rent from June 1 through August 31 (92 days). Irs forms 2012 taxes 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. Irs forms 2012 taxes 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. Irs forms 2012 taxes Your family also used the cottage during the last 2 weeks of May (14 days). Irs forms 2012 taxes The cottage was not used at all before May 17 or after August 31. Irs forms 2012 taxes You figure the part of the cottage expenses to treat as rental expenses as follows. Irs forms 2012 taxes The cottage was used for rental a total of 85 days (92 − 7). Irs forms 2012 taxes The days it was available for rent but not rented (7 days) are not days of rental use. Irs forms 2012 taxes The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Irs forms 2012 taxes You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Irs forms 2012 taxes The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Irs forms 2012 taxes Your rental expenses are 85/99 (86%) of the cottage expenses. Irs forms 2012 taxes Note. Irs forms 2012 taxes 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. Irs forms 2012 taxes Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Irs forms 2012 taxes 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. Irs forms 2012 taxes If you have a net loss, you may not be able to deduct all of the rental expenses. Irs forms 2012 taxes See Dwelling Unit Used as a Home, next. Irs forms 2012 taxes 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. Irs forms 2012 taxes 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. Irs forms 2012 taxes See What is a day of personal use , later. Irs forms 2012 taxes 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. Irs forms 2012 taxes Instead, count it as a day of personal use in applying both (1) and (2) above. Irs forms 2012 taxes 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. Irs forms 2012 taxes 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). Irs forms 2012 taxes However, see Days used as a main home before or after renting , later. Irs forms 2012 taxes 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. Irs forms 2012 taxes Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Irs forms 2012 taxes ), and lineal descendants (children, grandchildren, etc. Irs forms 2012 taxes ). Irs forms 2012 taxes Anyone under an arrangement that lets you use some other dwelling unit. Irs forms 2012 taxes Anyone at less than a fair rental price. Irs forms 2012 taxes Main home. Irs forms 2012 taxes   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. Irs forms 2012 taxes Shared equity financing agreement. Irs forms 2012 taxes   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. Irs forms 2012 taxes Donation of use of the property. Irs forms 2012 taxes   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. Irs forms 2012 taxes Examples. Irs forms 2012 taxes   The following examples show how to determine if you have days of personal use. Irs forms 2012 taxes Example 1. Irs forms 2012 taxes You and your neighbor are co-owners of a condominium at the beach. Irs forms 2012 taxes Last year, you rented the unit to vacationers whenever possible. Irs forms 2012 taxes The unit was not used as a main home by anyone. Irs forms 2012 taxes Your neighbor used the unit for 2 weeks last year; you did not use it at all. Irs forms 2012 taxes 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. Irs forms 2012 taxes Example 2. Irs forms 2012 taxes You and your neighbors are co-owners of a house under a shared equity financing agreement. Irs forms 2012 taxes Your neighbors live in the house and pay you a fair rental price. Irs forms 2012 taxes 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. Irs forms 2012 taxes This is because your neighbors rent the house as their main home under a shared equity financing agreement. Irs forms 2012 taxes Example 3. Irs forms 2012 taxes You own a rental property that you rent to your son. Irs forms 2012 taxes Your son does not own any interest in this property. Irs forms 2012 taxes He uses it as his main home and pays you a fair rental price. Irs forms 2012 taxes 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. Irs forms 2012 taxes Example 4. Irs forms 2012 taxes You rent your beach house to Rosa. Irs forms 2012 taxes Rosa rents her cabin in the mountains to you. Irs forms 2012 taxes You each pay a fair rental price. Irs forms 2012 taxes 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. Irs forms 2012 taxes Example 5. Irs forms 2012 taxes You rent an apartment to your mother at less than a fair rental price. Irs forms 2012 taxes 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. Irs forms 2012 taxes Days used for repairs and maintenance. Irs forms 2012 taxes   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. Irs forms 2012 taxes 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. Irs forms 2012 taxes Example. Irs forms 2012 taxes Corey owns a cabin in the mountains that he rents for most of the year. Irs forms 2012 taxes He spends a week at the cabin with family members. Irs forms 2012 taxes 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. Irs forms 2012 taxes Corey's family members, however, work substantially full time on the cabin each day during the week. Irs forms 2012 taxes The main purpose of being at the cabin that week is to do maintenance work. Irs forms 2012 taxes Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Irs forms 2012 taxes Days used as a main home before or after renting. Irs forms 2012 taxes   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. Irs forms 2012 taxes Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Irs forms 2012 taxes 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. Irs forms 2012 taxes However, this special rule does not apply when dividing expenses between rental and personal use. Irs forms 2012 taxes See Property Changed to Rental Use in chapter 4. Irs forms 2012 taxes Example 1. Irs forms 2012 taxes 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. Irs forms 2012 taxes You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Irs forms 2012 taxes On June 1, 2013, you moved back into your old house. Irs forms 2012 taxes 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. Irs forms 2012 taxes Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Irs forms 2012 taxes Example 2. Irs forms 2012 taxes On January 31, you moved out of the condominium where you had lived for 3 years. Irs forms 2012 taxes You offered it for rent at a fair rental price beginning on February 1. Irs forms 2012 taxes You were unable to rent it until April. Irs forms 2012 taxes On September 15, you sold the condominium. Irs forms 2012 taxes 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. Irs forms 2012 taxes Examples. Irs forms 2012 taxes   The following examples show how to determine whether you used your rental property as a home. Irs forms 2012 taxes Example 1. Irs forms 2012 taxes You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Irs forms 2012 taxes You rented the basement apartment at a fair rental price to college students during the regular school year. Irs forms 2012 taxes You rented to them on a 9-month lease (273 days). Irs forms 2012 taxes You figured 10% of the total days rented to others at a fair rental price is 27 days. Irs forms 2012 taxes During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Irs forms 2012 taxes Your basement apartment was used as a home because you used it for personal purposes for 30 days. Irs forms 2012 taxes Rent-free use by your brothers is considered personal use. Irs forms 2012 taxes Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Irs forms 2012 taxes Example 2. Irs forms 2012 taxes 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). Irs forms 2012 taxes Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Irs forms 2012 taxes You figured 10% of the total days rented to others at a fair rental price is 3 days. Irs forms 2012 taxes The room was used as a home because you used it for personal purposes for 21 days. Irs forms 2012 taxes That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Irs forms 2012 taxes Example 3. Irs forms 2012 taxes You own a condominium apartment in a resort area. Irs forms 2012 taxes You rented it at a fair rental price for a total of 170 days during the year. Irs forms 2012 taxes 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. Irs forms 2012 taxes Your family actually used the apartment for 10 of those days. Irs forms 2012 taxes Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Irs forms 2012 taxes You figured 10% of the total days rented to others at a fair rental price is 16 days. Irs forms 2012 taxes Your family also used the apartment for 7 other days during the year. Irs forms 2012 taxes You used the apartment as a home because you used it for personal purposes for 17 days. Irs forms 2012 taxes That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Irs forms 2012 taxes Minimal rental use. Irs forms 2012 taxes   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. Irs forms 2012 taxes See Used as a home but rented less than 15 days, later, for more information. Irs forms 2012 taxes Limit on deductions. Irs forms 2012 taxes   Renting a dwelling unit that is considered a home is not a passive activity. Irs forms 2012 taxes 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. Irs forms 2012 taxes 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. Irs forms 2012 taxes Any expenses carried forward to the next year will be subject to any limits that apply for that year. Irs forms 2012 taxes 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. Irs forms 2012 taxes   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Irs forms 2012 taxes Reporting Income and Deductions Property not used for personal purposes. Irs forms 2012 taxes   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Irs forms 2012 taxes Property used for personal purposes. Irs forms 2012 taxes   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. Irs forms 2012 taxes Not used as a home. Irs forms 2012 taxes   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Irs forms 2012 taxes 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 . Irs forms 2012 taxes The expenses for personal use are not deductible as rental expenses. Irs forms 2012 taxes   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Irs forms 2012 taxes Used as a home but rented less than 15 days. Irs forms 2012 taxes   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). Irs forms 2012 taxes You are not required to report the rental income and rental expenses from this activity. Irs forms 2012 taxes The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Irs forms 2012 taxes See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Irs forms 2012 taxes Used as a home and rented 15 days or more. Irs forms 2012 taxes   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. Irs forms 2012 taxes 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 . Irs forms 2012 taxes The expenses for personal use are not deductible as rental expenses. Irs forms 2012 taxes   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. Irs forms 2012 taxes You do not need to use Worksheet 5-1. Irs forms 2012 taxes   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Irs forms 2012 taxes To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Irs forms 2012 taxes Worksheet 5-1. Irs forms 2012 taxes 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. Irs forms 2012 taxes Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Irs forms 2012 taxes ) 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. Irs forms 2012 taxes Rental Use Percentage A. Irs forms 2012 taxes Total days available for rent at fair rental price A. Irs forms 2012 taxes       B. Irs forms 2012 taxes Total days available for rent (line A) but not rented B. Irs forms 2012 taxes       C. Irs forms 2012 taxes Total days of rental use. Irs forms 2012 taxes Subtract line B from line A C. Irs forms 2012 taxes       D. Irs forms 2012 taxes Total days of personal use (including days rented at less than fair rental price) D. Irs forms 2012 taxes       E. Irs forms 2012 taxes Total days of rental and personal use. Irs forms 2012 taxes Add lines C and D E. Irs forms 2012 taxes       F. Irs forms 2012 taxes Percentage of expenses allowed for rental. Irs forms 2012 taxes Divide line C by line E     F. Irs forms 2012 taxes . Irs forms 2012 taxes PART II. Irs forms 2012 taxes Allowable Rental Expenses 1. Irs forms 2012 taxes Enter rents received 1. Irs forms 2012 taxes   2a. Irs forms 2012 taxes Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Irs forms 2012 taxes       b. Irs forms 2012 taxes Enter the rental portion of real estate taxes b. Irs forms 2012 taxes       c. Irs forms 2012 taxes Enter the rental portion of deductible casualty and theft losses (see instructions) c. Irs forms 2012 taxes       d. Irs forms 2012 taxes Enter direct rental expenses (see instructions) d. Irs forms 2012 taxes       e. Irs forms 2012 taxes Fully deductible rental expenses. Irs forms 2012 taxes Add lines 2a–2d. Irs forms 2012 taxes Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Irs forms 2012 taxes   3. Irs forms 2012 taxes Subtract line 2e from line 1. Irs forms 2012 taxes If zero or less, enter -0- 3. Irs forms 2012 taxes   4a. Irs forms 2012 taxes Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Irs forms 2012 taxes       b. Irs forms 2012 taxes Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Irs forms 2012 taxes       c. Irs forms 2012 taxes Carryover of operating expenses from 2012 worksheet c. Irs forms 2012 taxes       d. Irs forms 2012 taxes Add lines 4a–4c d. Irs forms 2012 taxes       e. Irs forms 2012 taxes Allowable expenses. Irs forms 2012 taxes Enter the smaller of line 3 or line 4d (see instructions) 4e. Irs forms 2012 taxes   5. Irs forms 2012 taxes Subtract line 4e from line 3. Irs forms 2012 taxes If zero or less, enter -0- 5. Irs forms 2012 taxes   6a. Irs forms 2012 taxes Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Irs forms 2012 taxes       b. Irs forms 2012 taxes Enter the rental portion of depreciation of the dwelling unit b. Irs forms 2012 taxes       c. Irs forms 2012 taxes Carryover of excess casualty losses and depreciation from 2012 worksheet c. Irs forms 2012 taxes       d. Irs forms 2012 taxes Add lines 6a–6c d. Irs forms 2012 taxes       e. Irs forms 2012 taxes Allowable excess casualty and theft losses and depreciation. Irs forms 2012 taxes Enter the smaller of  line 5 or line 6d (see instructions) 6e. Irs forms 2012 taxes   PART III. Irs forms 2012 taxes Carryover of Unallowed Expenses to Next Year 7a. Irs forms 2012 taxes Operating expenses to be carried over to next year. Irs forms 2012 taxes Subtract line 4e from line 4d 7a. Irs forms 2012 taxes   b. Irs forms 2012 taxes Excess casualty and theft losses and depreciation to be carried over to next year. Irs forms 2012 taxes  Subtract line 6e from line 6d b. Irs forms 2012 taxes   Worksheet 5-1 Instructions. Irs forms 2012 taxes Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Irs forms 2012 taxes 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. Irs forms 2012 taxes Line 2a. Irs forms 2012 taxes Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Irs forms 2012 taxes Do not include interest on a loan that did not benefit the dwelling unit. Irs forms 2012 taxes 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. Irs forms 2012 taxes Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Irs forms 2012 taxes Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Irs forms 2012 taxes   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. Irs forms 2012 taxes See the Schedule A instructions. Irs forms 2012 taxes However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Irs forms 2012 taxes See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Irs forms 2012 taxes Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Irs forms 2012 taxes   Note. Irs forms 2012 taxes Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Irs forms 2012 taxes Instead, figure the personal portion on a separate Schedule A. Irs forms 2012 taxes 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. Irs forms 2012 taxes           Line 2c. Irs forms 2012 taxes 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. Irs forms 2012 taxes To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Irs forms 2012 taxes If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Irs forms 2012 taxes On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Irs forms 2012 taxes Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Irs forms 2012 taxes   Note. Irs forms 2012 taxes Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Irs forms 2012 taxes Instead, figure the personal portion on a separate Form 4684. Irs forms 2012 taxes           Line 2d. Irs forms 2012 taxes Enter the total of your rental expenses that are directly related only to the rental activity. Irs forms 2012 taxes These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Irs forms 2012 taxes Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Irs forms 2012 taxes           Line 2e. Irs forms 2012 taxes 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. Irs forms 2012 taxes Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Irs forms 2012 taxes           Line 4b. Irs forms 2012 taxes 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. Irs forms 2012 taxes 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. Irs forms 2012 taxes Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Irs forms 2012 taxes           Line 4e. Irs forms 2012 taxes 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. Irs forms 2012 taxes *           Line 6a. Irs forms 2012 taxes To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Irs forms 2012 taxes   A. Irs forms 2012 taxes Enter the amount from Form 4684, line 10       B. Irs forms 2012 taxes Enter the rental portion of line A       C. Irs forms 2012 taxes Enter the amount from line 2c of this worksheet       D. Irs forms 2012 taxes Subtract line C from line B. Irs forms 2012 taxes Enter the result here and on line 6a of this worksheet               Line 6e. Irs forms 2012 taxes 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. Irs forms 2012 taxes * *Allocating the limited deduction. Irs forms 2012 taxes 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. Irs forms 2012 taxes Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Irs forms 2012 taxes Prev  Up  Next   Home   More Online Publications