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Turbotax 2013

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Turbotax 2013

Turbotax 2013 Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Turbotax 2013 They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Turbotax 2013 Chapter 36 discusses the earned income credit. Turbotax 2013 Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Turbotax 2013 Table of Contents 30. Turbotax 2013   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Turbotax 2013   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Turbotax 2013 Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Turbotax 2013 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Turbotax 2013 Figuring the Child's Tax (Form 8615, Part III) 32. Turbotax 2013   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Turbotax 2013 Employment Taxes for Household Employers 33. Turbotax 2013   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Turbotax 2013   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Turbotax 2013   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Turbotax 2013   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Turbotax 2013 Rules for EveryoneRule 1. Turbotax 2013 Your AGI Must Be Less Than: Rule 2. Turbotax 2013 You Must Have a Valid Social Security Number (SSN) Rule 3. Turbotax 2013 Your Filing Status Cannot Be Married Filing Separately Rule 4. Turbotax 2013 You Must Be a U. Turbotax 2013 S. Turbotax 2013 Citizen or Resident Alien All Year Rule 5. Turbotax 2013 You Cannot File Form 2555 or Form 2555-EZ Rule 6. Turbotax 2013 Your Investment Income Must Be $3,300 or Less Rule 7. Turbotax 2013 You Must Have Earned Income Part B. Turbotax 2013 Rules If You Have a Qualifying ChildRule 8. Turbotax 2013 Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Turbotax 2013 Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Turbotax 2013 You Cannot Be a Qualifying Child of Another Taxpayer Part C. Turbotax 2013 Rules If You Do Not Have a Qualifying ChildRule 11. Turbotax 2013 You Must Be at Least Age 25 but Under Age 65 Rule 12. Turbotax 2013 You Cannot Be the Dependent of Another Person Rule 13. Turbotax 2013 You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Turbotax 2013 You Must Have Lived in the United States More Than Half of the Year Part D. Turbotax 2013 Figuring and Claiming the EICRule 15. Turbotax 2013 Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Turbotax 2013 John and Janet Smith (Form 1040A) Example 2. Turbotax 2013 Kelly Green (Form 1040EZ) 37. Turbotax 2013   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications
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Understanding Your CP282 Notice

You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.

Generally, when a foreign person engages in a trade or business in the United States, all income from sources in the United States connected with the conduct of that trade or business is considered to be Effectively Connected Taxable Income (ECTI). A partnership (foreign or domestic) that has income effectively connected with a U.S. trade or business (or income treated as effectively connected) must pay a withholding tax on the ECTI that it allocates to its foreign partners (Section 1446 of the Internal Revenue Code). The partnership, or a withholding agent for the partnership, must pay the withholding tax. A partnership that must pay the withholding tax but fails to do so may be liable for the payment of the tax plus any penalties and interest.


What you need to do if you determine you are liable for withholding:

Page Last Reviewed or Updated: 30-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Turbotax 2013

Turbotax 2013 Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. Turbotax 2013 Cash method, Cash method. Turbotax 2013 Change of method, Changing your accounting method. Turbotax 2013 Constructive receipt of income, Cash method. Turbotax 2013 , More information. Turbotax 2013 Accrual method taxpayers, Accrual method. Turbotax 2013 ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. Turbotax 2013 Activities not for profit, Duplex. Turbotax 2013 Additions to property, Additions or improvements to property. Turbotax 2013 (see also Improvements) Basis, Increases to basis. Turbotax 2013 , Additions or improvements. Turbotax 2013 MACRS recovery period, Additions or improvements to property. Turbotax 2013 Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. Turbotax 2013 Security deposits, Security deposits. Turbotax 2013 Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. Turbotax 2013 How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. Turbotax 2013 Personal use of rental property, Personal use of rental property. Turbotax 2013 , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. Turbotax 2013 Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). Turbotax 2013 Amended returns, Filing an amended return. Turbotax 2013 Apartments Basement apartments, Examples. Turbotax 2013 Dwelling units, Dwelling unit. Turbotax 2013 Appraisal fees, Settlement fees and other costs. Turbotax 2013 Assessments for maintenance, Assessments for local improvements. Turbotax 2013 Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. Turbotax 2013 Attorneys' fees, Settlement fees and other costs. Turbotax 2013 , Increases to basis. Turbotax 2013 Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. Turbotax 2013 Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. Turbotax 2013 Deductions Capitalization of costs vs. Turbotax 2013 , Deducting vs. Turbotax 2013 capitalizing costs. Turbotax 2013 Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. Turbotax 2013 Increases to, Increases to basis. Turbotax 2013 MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. Turbotax 2013 effect on basis, Deducting vs. Turbotax 2013 capitalizing costs. Turbotax 2013 Local benefit taxes, Local benefit taxes. Turbotax 2013 Mortgages, payments to obtain, Expenses paid to obtain a mortgage. Turbotax 2013 Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. Turbotax 2013 Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. Turbotax 2013 Charitable contributions Use of property, Donation of use of the property. Turbotax 2013 Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. Turbotax 2013 Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. Turbotax 2013 Constructive receipt of income, Cash method. Turbotax 2013 , More information. Turbotax 2013 Cooperative housing, Cooperative apartments. Turbotax 2013 , Cooperatives, Dwelling unit. Turbotax 2013 Cost basis, Cost Basis Credit reports, Settlement fees and other costs. Turbotax 2013 Credits Residential energy credits, Decreases to basis. Turbotax 2013 D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. Turbotax 2013 Deductions Capitalizing costs vs. Turbotax 2013 effect on basis, Deducting vs. Turbotax 2013 capitalizing costs. Turbotax 2013 Depreciation (see Depreciation) Limitations on, Form 4562. Turbotax 2013 Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. Turbotax 2013 Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. Turbotax 2013 Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. Turbotax 2013 MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. Turbotax 2013 Rental expense, Depreciation. Turbotax 2013 Rented property, Rented property. Turbotax 2013 Section 179 deduction, Section 179 deduction. Turbotax 2013 Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. Turbotax 2013 Vacant rental property, Vacant rental property. Turbotax 2013 Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. Turbotax 2013 Fair rental price, Fair rental price. Turbotax 2013 Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. Turbotax 2013 Equipment rental expense, Rental of equipment. Turbotax 2013 F Fair market value (FMV), Fair market value. Turbotax 2013 Fair rental price, Dividing Expenses, Fair rental price. Turbotax 2013 Fees Loan origination fees, Points, Settlement fees and other costs. Turbotax 2013 Points (see Points) Settlement fees and other costs, Settlement fees and other costs. Turbotax 2013 Tax return preparation fees, Legal and other professional fees. Turbotax 2013 First-year expensing, Section 179 deduction. Turbotax 2013 Form 1040 Not rented for profit income, Where to report. Turbotax 2013 Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. Turbotax 2013 Form 4684 Casualties and thefts, How to report. Turbotax 2013 Form 4797 Sales of business property, How to report. Turbotax 2013 Form 8582 Passive activity losses, Form 8582. Turbotax 2013 , Form 8582 not required. Turbotax 2013 Free tax services, Free help with your tax return. Turbotax 2013 G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. Turbotax 2013 Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. Turbotax 2013 , How to report. Turbotax 2013 General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. Turbotax 2013 Use as rental property (see Use of home) I Improvements, Table 1-1. Turbotax 2013 Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. Turbotax 2013 Basis, Increases to basis. Turbotax 2013 , Additions or improvements. Turbotax 2013 Depreciation of rented property, Rented property. Turbotax 2013 MACRS recovery period, Additions or improvements to property. Turbotax 2013 Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. Turbotax 2013 Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. Turbotax 2013 Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. Turbotax 2013 Title insurance, cost basis, Settlement fees and other costs. Turbotax 2013 Interest payments, Interest expense. Turbotax 2013 (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. Turbotax 2013 Depreciation, Land. Turbotax 2013 Leases Cancellation payments, Canceling a lease. Turbotax 2013 Equipment leasing, Rental of equipment. Turbotax 2013 Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. Turbotax 2013 Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. Turbotax 2013 Low or no interest, Loans with low or no interest. Turbotax 2013 Origination fees, Points Local assessments, Assessments for local improvements. Turbotax 2013 Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. Turbotax 2013 Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. Turbotax 2013 MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. Turbotax 2013 MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. Turbotax 2013 Residential rental property, Property Classes Under GDS, Residential rental property. Turbotax 2013 Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Turbotax 2013 Mortgages, Expenses paid to obtain a mortgage. Turbotax 2013 Assumption of, cost basis, Assumption of a mortgage. Turbotax 2013 Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. Turbotax 2013 Interest, Interest expense. Turbotax 2013 , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. Turbotax 2013 Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. Turbotax 2013 O Original issue discount (OID), Points, Loan or mortgage ends. Turbotax 2013 P Part interest Expenses, Part interest. Turbotax 2013 Income, Part interest. Turbotax 2013 Passive activity Maximum special allowance, Maximum special allowance. Turbotax 2013 Personal property Rental income from, Property or services. Turbotax 2013 Personal use of rental property, Payments added to capital account. Turbotax 2013 , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. Turbotax 2013 Pre-rental expenses, Pre-rental expenses. Turbotax 2013 Principal residence (see Home) Profit, property not rented for, Duplex. Turbotax 2013 Property changed to rental use, Payments added to capital account. Turbotax 2013 Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. Turbotax 2013 Real estate taxes, Real estate taxes. Turbotax 2013 Real property trades or businesses, Real property trades or businesses. Turbotax 2013 Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. Turbotax 2013 , Travel expenses. Turbotax 2013 Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. Turbotax 2013 Advance rent, Advance rent. Turbotax 2013 Fair price, Fair rental price. Turbotax 2013 Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. Turbotax 2013 Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. Turbotax 2013 Home, property also used as, Rental of property also used as your home. Turbotax 2013 Improvements, Table 1-1. Turbotax 2013 Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. Turbotax 2013 Interest payments, Types of Expenses, Interest expense. Turbotax 2013 Local transportation expenses, Types of Expenses, Local transportation expenses. Turbotax 2013 Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. Turbotax 2013 Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. Turbotax 2013 Tax return preparation fees, Legal and other professional fees. Turbotax 2013 Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. Turbotax 2013 Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. Turbotax 2013 Rental income Advance rent, Advance rent. Turbotax 2013 Cancellation of lease payments, Canceling a lease. Turbotax 2013 Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. Turbotax 2013 Not rented for profit, Not Rented for Profit Part interest, Part interest. Turbotax 2013 Property received from tenant, Property or services. Turbotax 2013 Reporting, Accrual method. Turbotax 2013 , Which Forms To Use Security deposit, Security deposits. Turbotax 2013 Services received from tenant, Property or services. Turbotax 2013 Uncollected rent, Uncollected rent. Turbotax 2013 Used as home, Rental of property also used as your home. Turbotax 2013 Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. Turbotax 2013 Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. Turbotax 2013 S Sale of property Expenses, Vacant while listed for sale. Turbotax 2013 Gain or loss, Sale or exchange of rental property. Turbotax 2013 , How to report. Turbotax 2013 Main home, Sale of main home used as rental property. Turbotax 2013 Section 179 deductions, Section 179 deduction. Turbotax 2013 Security deposits, Security deposits. Turbotax 2013 Settlement fees, Settlement fees and other costs. Turbotax 2013 Shared equity financing agreements, Shared equity financing agreement. Turbotax 2013 Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. Turbotax 2013 Standard mileage rates, Local transportation expenses. Turbotax 2013 Surveys, Settlement fees and other costs. Turbotax 2013 T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. Turbotax 2013 Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. Turbotax 2013 MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. Turbotax 2013 MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. Turbotax 2013 MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. Turbotax 2013 Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. Turbotax 2013 Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. Turbotax 2013 Real estate taxes, Real estate taxes. Turbotax 2013 Transfer taxes, Settlement fees and other costs. Turbotax 2013 Theft losses, Theft. Turbotax 2013 Title insurance, Settlement fees and other costs. Turbotax 2013 Transfer taxes, Settlement fees and other costs. Turbotax 2013 Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. Turbotax 2013 Recordkeeping, Travel expenses. Turbotax 2013 Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. Turbotax 2013 U Uncollected rent Income, Uncollected rent. Turbotax 2013 Use of home Before or after renting, Days used as a main home before or after renting. Turbotax 2013 Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. Turbotax 2013 Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. Turbotax 2013 V Vacant rental property, Vacant rental property. Turbotax 2013 Vacation homes Dwelling unit, Dwelling unit. Turbotax 2013 Fair rental price, Fair rental price. Turbotax 2013 Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. 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