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Taxes For Military Members

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Taxes For Military Members

Taxes for military members Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. Taxes for military members Preguntas sobre los impuestos. Taxes for military members Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Taxes for military members  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Taxes for military members Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Taxes for military members La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Taxes for military members No necesita completar el Anexo A. Taxes for military members Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. Taxes for military members Recordatorios Acontecimientos futuros. Taxes for military members  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Taxes for military members irs. Taxes for military members gov/Spanish/About-Publication-547(SP). Taxes for military members Fotografías de niños desaparecidos. Taxes for military members  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Taxes for military members En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. Taxes for military members Estas fotografías aparecen en páginas que de otra manera estarían en blanco. Taxes for military members Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). Taxes for military members Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. Taxes for military members Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. Taxes for military members Un robo ocurre cuando alguien hurta sus bienes. Taxes for military members La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). Taxes for military members Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. Taxes for military members Cómo calcular el monto de su pérdida o ganancia. Taxes for military members Cómo se tratan tributariamente seguros y otros reembolsos que reciba. Taxes for military members Límites de la deducción. Taxes for military members Cómo y cuándo declarar un caso de hecho fortuito o robo. Taxes for military members Reglas especiales para pérdidas en zonas de desastre. Taxes for military members Formularios que tiene que presentar. Taxes for military members   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). Taxes for military members Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). Taxes for military members Formulario 1040NR, Anexo A (para extranjeros no residentes). Taxes for military members Anexo D. Taxes for military members Formulario 4797. Taxes for military members Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . Taxes for military members Expropiaciones forzosas. Taxes for military members   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. Taxes for military members Registros para el cálculo de pérdidas por hecho fortuito y robo. Taxes for military members   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. Taxes for military members En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. Taxes for military members   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. Taxes for military members Comentarios y sugerencias. Taxes for military members   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. Taxes for military members   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxes for military members NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. Taxes for military members Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. Taxes for military members   Puede enviarnos comentarios a través de www. Taxes for military members irs. Taxes for military members gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. Taxes for military members   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. Taxes for military members Cómo pedir formularios y publicaciones. Taxes for military members   Visite el sitio web del IRS www. Taxes for military members irs. Taxes for military members gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. Taxes for military members Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. Taxes for military members Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Taxes for military members   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. Taxes for military members gov/espanol o llame al número 1-800-829-1040. Taxes for military members No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. Taxes for military members Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. 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The Taxes For Military Members

Taxes for military members 4. Taxes for military members   Special Situations Table of Contents Condominiums CooperativesDepreciation Property Changed to Rental UseBasis of Property Changed to Rental Use Figuring the Depreciation Deduction Renting Part of Property Not Rented for ProfitPostponing decision. Taxes for military members Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. Taxes for military members Condominiums A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. Taxes for military members If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. Taxes for military members You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements. Taxes for military members Special rules apply if you rent your condominium to others. Taxes for military members You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. Taxes for military members In addition, you can deduct any dues or assessments paid for maintenance of the common elements. Taxes for military members You cannot deduct special assessments you pay to a condominium management corporation for improvements. Taxes for military members However, you may be able to recover your share of the cost of any improvement by taking depreciation. Taxes for military members Cooperatives If you live in a cooperative, you do not own your apartment. Taxes for military members Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. Taxes for military members If you rent your apartment to others, you usually can deduct, as a rental expense, all the maintenance fees you pay to the cooperative housing corporation. Taxes for military members In addition to the maintenance fees paid to the cooperative housing corporation, you can deduct your direct payments for repairs, upkeep, and other rental expenses, including interest paid on a loan used to buy your stock in the corporation. Taxes for military members Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. Taxes for military members Figure your depreciation deduction as follows. Taxes for military members Figure the depreciation for all the depreciable real property owned by the corporation. Taxes for military members (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. Taxes for military members ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. Taxes for military members Multiply your cost per share by the total number of outstanding shares. Taxes for military members Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. Taxes for military members Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. Taxes for military members Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. Taxes for military members Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. Taxes for military members Multiply the result of (2) by the percentage you figured in (3). Taxes for military members This is your depreciation on the stock. Taxes for military members Your depreciation deduction for the year cannot be more than the part of your adjusted basis (defined in chapter 2) in the stock of the corporation that is allocable to your rental property. Taxes for military members Payments added to capital account. Taxes for military members   Payments earmarked for a capital asset or improvement, or otherwise charged to the corporation's capital account are added to the basis of your stock in the corporation. Taxes for military members For example, you cannot deduct a payment used to pave a community parking lot, install a new roof, or pay the principal of the corporation's mortgage. Taxes for military members   Treat as a capital cost the amount you were assessed for capital items. Taxes for military members This cannot be more than the amount by which your payments to the corporation exceeded your share of the corporation's mortgage interest and real estate taxes. Taxes for military members   Your share of interest and taxes is the amount the corporation elected to allocate to you, if it reasonably reflects those expenses for your apartment. Taxes for military members Otherwise, figure your share in the following manner. Taxes for military members Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. Taxes for military members Multiply the corporation's deductible interest by the number you figured in (1). Taxes for military members This is your share of the interest. Taxes for military members Multiply the corporation's deductible taxes by the number you figured in (1). Taxes for military members This is your share of the taxes. Taxes for military members Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. Taxes for military members You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. Taxes for military members You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. Taxes for military members However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). Taxes for military members Example. Taxes for military members Your tax year is the calendar year. Taxes for military members You moved from your home in May and started renting it out on June 1. Taxes for military members You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. Taxes for military members Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. Taxes for military members When figuring depreciation, treat the property as placed in service on June 1. Taxes for military members Basis of Property Changed to Rental Use When you change property you held for personal use to rental use (for example, you rent your former home), the basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion. Taxes for military members Fair market value. Taxes for military members   This is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Taxes for military members Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. Taxes for military members Figuring the basis. Taxes for military members   The basis for depreciation is the lesser of: The fair market value of the property on the date you changed it to rental use, or Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis. Taxes for military members For other increases and decreases to basis, see Adjusted Basis in chapter 2. Taxes for military members Example. Taxes for military members Several years ago you built your home for $140,000 on a lot that cost you $14,000. Taxes for military members Before changing the property to rental use this year, you added $28,000 of permanent improvements to the house and claimed a $3,500 casualty loss deduction for damage to the house. Taxes for military members Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. Taxes for military members Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. Taxes for military members The adjusted basis of the house at the time of the change in its use was $164,000 ($140,000 + $28,000 − $3,500 − $500). Taxes for military members On the date of the change in use, your property had a fair market value of $168,000, of which $21,000 was for the land and $147,000 was for the house. Taxes for military members The basis for depreciation on the house is the fair market value on the date of the change ($147,000), because it is less than your adjusted basis ($164,000). Taxes for military members Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. Taxes for military members (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. Taxes for military members ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. Taxes for military members The fair market value of the property on the date you change your apartment to rental use. Taxes for military members This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. Taxes for military members The corporation's adjusted basis in the property on that date. Taxes for military members Do not subtract depreciation when figuring the corporation's adjusted basis. Taxes for military members If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1) under Depreciation (under Cooperatives, near the beginning of this chapter). Taxes for military members The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. Taxes for military members Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. Taxes for military members Generally, that will be MACRS for any conversion after 1986. Taxes for military members Treat the property as placed in service on the conversion date. Taxes for military members Example. Taxes for military members Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. Taxes for military members Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. Taxes for military members 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . Taxes for military members 01364). Taxes for military members Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. Taxes for military members You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). Taxes for military members You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity, or painting the outside of the house. Taxes for military members There is no change in the types of expenses deductible for the personal-use part of your property. Taxes for military members Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). Taxes for military members You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. Taxes for military members You do not have to divide the expenses that belong only to the rental part of your property. Taxes for military members For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. Taxes for military members If you install a second phone line strictly for your tenant's use, all of the cost of the second line is deductible as a rental expense. Taxes for military members You can deduct depreciation on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. Taxes for military members How to divide expenses. Taxes for military members   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between rental use and personal use. Taxes for military members You can use any reasonable method for dividing the expense. Taxes for military members It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. Taxes for military members The two most common methods for dividing an expense are (1) the number of rooms in your home, and (2) the square footage of your home. Taxes for military members Example. Taxes for military members You rent a room in your house. Taxes for military members The room is 12 × 15 feet, or 180 square feet. Taxes for military members Your entire house has 1,800 square feet of floor space. Taxes for military members You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. Taxes for military members If your heating bill for the year for the entire house was $600, $60 ($600 × . Taxes for military members 10) is a rental expense. Taxes for military members The balance, $540, is a personal expense that you cannot deduct. Taxes for military members Duplex. Taxes for military members   A common situation is the duplex where you live in one unit and rent out the other. Taxes for military members Certain expenses apply to the entire property, such as mortgage interest and real estate taxes, and must be split to determine rental and personal expenses. Taxes for military members Example. Taxes for military members You own a duplex and live in one half, renting the other half. Taxes for military members Both units are approximately the same size. Taxes for military members Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. Taxes for military members You can deduct $5,000 mortgage interest and $1,000 real estate taxes on Schedule E (Form 1040), and if you itemize your deductions, you can deduct the other $5,000 mortgage interest and $1,000 real estate taxes on Schedule A (Form 1040). Taxes for military members Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. Taxes for military members You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. Taxes for military members Where to report. Taxes for military members   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. Taxes for military members For example, if you are filing Form 1040, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. Taxes for military members   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. Taxes for military members You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. Taxes for military members Presumption of profit. Taxes for military members   If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit. Taxes for military members Postponing decision. Taxes for military members   If you are starting your rental activity and do not have 3 years showing a profit, you can elect to have the presumption made after you have the 5 years of experience required by the test. Taxes for military members You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. Taxes for military members You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. Taxes for military members More information. Taxes for military members   For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. Taxes for military members Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. Taxes for military members Instead of selling the house she had been living in, she decided to change it to rental property. Taxes for military members Eileen selected a tenant and started renting the house on February 1. Taxes for military members Eileen charges $750 a month for rent and collects it herself. Taxes for military members Eileen also received a $750 security deposit from her tenant. Taxes for military members Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. Taxes for military members Her rental expenses for the year are as follows. Taxes for military members   Mortgage interest $1,800     Fire insurance (1-year policy) 100     Miscellaneous repairs (after renting) 297     Real estate taxes imposed and paid 1,200   Eileen must divide the real estate taxes, mortgage interest, and fire insurance between the personal use of the property and the rental use of the property. Taxes for military members She can deduct eleven-twelfths of these expenses as rental expenses. Taxes for military members She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. Taxes for military members She cannot deduct the balance of the fire insurance because it is a personal expense. Taxes for military members Eileen bought this house in 1984 for $35,000. Taxes for military members Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. Taxes for military members Before changing it to rental property, Eileen added several improvements to the house. Taxes for military members She figures her adjusted basis as follows:   Improvements Cost     House $25,000     Remodeled kitchen 4,200     Recreation room 5,800     New roof 1,600     Patio and deck 2,400     Adjusted basis $39,000   On February 1, when Eileen changed her house to rental property, the property had a fair market value of $152,000. Taxes for military members Of this amount, $35,000 was for the land and $117,000 was for the house. Taxes for military members Because Eileen's adjusted basis is less than the fair market value on the date of the change, Eileen uses $39,000 as her basis for depreciation. Taxes for military members As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. Taxes for military members She chooses the GDS recovery period of 27. Taxes for military members 5 years. Taxes for military members She uses Table 2-2d to find her depreciation percentage. Taxes for military members Since she placed the property in service in February, the percentage is 3. Taxes for military members 182%. Taxes for military members On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. Taxes for military members The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. Taxes for military members She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. Taxes for military members On May 1, Eileen paid $4,000 to have a furnace installed in the house. Taxes for military members The furnace is residential rental property. Taxes for military members Because she placed the property in service in May, the percentage from Table 2-2d is 2. Taxes for military members 273%. Taxes for military members Eileen figures her net rental income or loss for the house as follows: Total rental income received  ($750 × 11) $8,250 Minus: Expenses     Mortgage interest ($1,800 × 11/12) $1,650   Fire insurance ($100 × 11/12) 92   Miscellaneous repairs 297   Real estate taxes ($1,200 × 11/12) 1,100   Total expenses 3,139 Balance $5,111 Minus: Depreciation     House ($39,000 × . Taxes for military members 03182) $1,241   Dishwasher ($425 × . Taxes for military members 20) 85   Furnace ($4,000 × . Taxes for military members 02273) 91   Total depreciation 1,417 Net rental income for house   $3,694       Eileen uses Schedule E, Part I, to report her rental income and expenses. Taxes for military members She enters her income, expenses, and depreciation for the house in the column for Property A. Taxes for military members Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. Taxes for military members See the Instructions for Form 4562 for more information on preparing the form. Taxes for military members Prev  Up  Next   Home   More Online Publications