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

State Tax Filing Requirements

File State Taxes Online Free 20132011 1040 Ez FormIncome Tax 2012Ammend Tax ReturnFree Tax Preparation SitesE File 2009 TaxesFree 1040x FilingH&r Block Free TaxMyfreetaxes Com Maine1040ez 2011Federal Tax FormsHow Can I File My 2011 Taxes For FreeAmend Taxes 2010Can I File State Taxes For FreeForm 1040ez 2012 Instructions1040ez Online FilingH&r Block Online TaxesPrior Year Tax Forms1099xForm 1040x TurbotaxHow Do I Amend A Tax Return For 2010Unemployed Tax CreditFederal Income Tax ReturnIrs Form 1040ez 20112010 Turbotax Download2010 1040ez Form1040ez Form For 20102010 Federal Tax ReturnIrs Gov Form 1040xFree State E FileState Tax Forms OnlineWww Irs Gov 2012 Tax Forms2009 1040 FormsMy TurbotaxIrs Forms 1040Free 1040 Ez Online PreparationCan Ie File An Amended Tax ReturnWhere To Get 2012 Tax FormsTurbo Tax FilingAmendment Tax Return 2012

State Tax Filing Requirements

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

Index of State and Local Consumer Agencies

The State Tax Filing Requirements

State tax filing requirements Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. State tax filing requirements Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. State tax filing requirements Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. State tax filing requirements , Adjustment of partner's basis in partnership. State tax filing requirements , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. State tax filing requirements , Basis adjustment due to casualty loss. State tax filing requirements Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. State tax filing requirements Change in use, Property changed from personal use. State tax filing requirements Cost, Cost as Basis Depreciable basis, Depreciable basis. State tax filing requirements Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. State tax filing requirements Term interest, Basis adjustments. State tax filing requirements Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. State tax filing requirements Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. State tax filing requirements Casualty loss, effect of, Basis adjustment due to casualty loss. State tax filing requirements Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. State tax filing requirements Computer (see Listed property) Computer software, Computer software. State tax filing requirements , Off-the-shelf computer software. State tax filing requirements Containers, Containers. State tax filing requirements Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. State tax filing requirements Copyright, Patents and copyrights. State tax filing requirements (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. State tax filing requirements Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. State tax filing requirements , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. State tax filing requirements Depreciation allowed, Basis adjustment for depreciation allowed or allowable. State tax filing requirements Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. State tax filing requirements , Election of ADS. State tax filing requirements Declining balance (150% DB) method, 150% election. State tax filing requirements Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. State tax filing requirements Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. State tax filing requirements Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. State tax filing requirements Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. State tax filing requirements Free tax services, Free help with your tax return. State tax filing requirements G General asset account Abusive transaction, Abusive transactions. State tax filing requirements Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. State tax filing requirements General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. State tax filing requirements Qualified infrastructure property, Qualified infrastructure property. State tax filing requirements Qualified property, Qualified property. State tax filing requirements Recovery periods for qualified property, Indian Reservation Property Related person, Related person. State tax filing requirements Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. State tax filing requirements Investment use of property, partial, Partial business or investment use. State tax filing requirements Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. State tax filing requirements Leasehold improvement property, defined, Qualified leasehold improvement property. State tax filing requirements , Qualified leasehold improvement property. State tax filing requirements Life tenant, Life tenant. State tax filing requirements (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. State tax filing requirements Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. State tax filing requirements Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. State tax filing requirements Improvements to, Improvements to listed property. State tax filing requirements Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. State tax filing requirements Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. State tax filing requirements M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. State tax filing requirements , Office in the home. State tax filing requirements Ownership, incidents of, Incidents of ownership. State tax filing requirements P Partial business use, Partial business use. State tax filing requirements Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. State tax filing requirements (see also Section 197 intangibles) Personal property, Personal property. State tax filing requirements Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. State tax filing requirements , Leased property. State tax filing requirements Listed, What Is Listed Property? Personal, Personal property. State tax filing requirements Real, Real property. State tax filing requirements Retired from service, Retired From Service Tangible personal, Tangible personal property. State tax filing requirements Term interest, Certain term interests in property. State tax filing requirements Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. State tax filing requirements , Qualified leasehold improvement property. State tax filing requirements Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. State tax filing requirements Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. State tax filing requirements General asset account, abusive transaction, Abusive transactions. State tax filing requirements Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. State tax filing requirements Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. State tax filing requirements , Related persons. State tax filing requirements , Related persons. State tax filing requirements , Related persons. State tax filing requirements , Related person. State tax filing requirements , Related persons. State tax filing requirements Rent-to-own property, defined, Qualified rent-to-own property. State tax filing requirements Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. State tax filing requirements Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. State tax filing requirements Revoking ADS election, Electing ADS. State tax filing requirements General asset account election, Revoking an election. State tax filing requirements Section 179 election, Revoking an election. State tax filing requirements S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. State tax filing requirements Carryover, Carryover of disallowed deduction. State tax filing requirements Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. State tax filing requirements Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. State tax filing requirements Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. State tax filing requirements , Off-the-shelf computer software. State tax filing requirements Sound recording, Films, video tapes, and recordings. State tax filing requirements Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. State tax filing requirements Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. State tax filing requirements T Tangible personal property, Tangible personal property. State tax filing requirements Term interest, Certain term interests in property. State tax filing requirements Trade-in of property, Trade-in of other property. State tax filing requirements Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. State tax filing requirements Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. State tax filing requirements MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications