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Www irs gov e pay 7. Www irs gov e pay   Depreciation, Depletion, and Amortization Table of Contents What's New for 2013 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Overview of DepreciationWhat Property Can Be Depreciated? What Property Cannot Be Depreciated? When Does Depreciation Begin and End? Can You Use MACRS To Depreciate Your Property? What Is the Basis of Your Depreciable Property? How Do You Treat Repairs and Improvements? Do You Have To File Form 4562? How Do You Correct Depreciation Deductions? Section 179 Expense DeductionWhat Property Qualifies? What Property Does Not Qualify? How Much Can You Deduct? How Do You Elect the Deduction? When Must You Recapture the Deduction? Claiming the Special Depreciation AllowanceWhat is Qualified Property? How Can You Elect Not To Claim the Allowance? When Must You Recapture an Allowance Figuring Depreciation Under MACRSWhich Depreciation System (GDS or ADS) Applies? Which Property Class Applies Under GDS? What Is the Placed-in-Service Date? What Is the Basis for Depreciation? Which Recovery Period Applies? Which Convention Applies? Which Depreciation Method Applies? How Is the Depreciation Deduction Figured? How Do You Use General Asset Accounts? When Do You Recapture MACRS Depreciation? Additional Rules for Listed PropertyWhat Is Listed Property? What Is the Business-Use Requirement? Do the Passenger Automobile Limits Apply? Depletion Who Can Claim Depletion? Figuring Depletion AmortizationBusiness Start-Up Costs Reforestation Costs Section 197 Intangibles What's New for 2013 Increased section 179 expense deduction dollar limits. Www irs gov e pay  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Www irs gov e pay This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Www irs gov e pay See Dollar Limits under Section 179 Expense Deduction , later. Www irs gov e pay Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Www irs gov e pay . Www irs gov e pay  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Www irs gov e pay See Claiming the Special Depreciation Allowance , later. Www irs gov e pay Expiration of the 3- year recovery period for certain race horses. Www irs gov e pay  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Www irs gov e pay Introduction If you buy or make improvements to farm property such as machinery, equipment, livestock, or a structure with a useful life of more than a year, you generally cannot deduct its entire cost in one year. Www irs gov e pay Instead, you must spread the cost over the time you use the property and deduct part of it each year. Www irs gov e pay For most types of property, this is called depreciation. Www irs gov e pay This chapter gives information on depreciation methods that generally apply to property placed in service after 1986. Www irs gov e pay For information on depreciating pre-1987 property, see Publication 534, Depreciating Property Placed in Service Before 1987. Www irs gov e pay Topics - This chapter discusses: Overview of depreciation Section 179 expense deduction Special depreciation allowance Modified Accelerated Cost Recovery System (MACRS) Listed property Basic information on cost depletion (including timber depletion) and percentage depletion Amortization of the costs of going into business, reforestation costs, the costs of pollution control facilities, and the costs of section 197 intangibles Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 551 Basis of Assets 946 How To Depreciate Property Form (and Instructions) T (Timber), Forest Activities Schedule 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. Www irs gov e pay It is important to keep good records for property you depreciate. Www irs gov e pay Do not file these records with your return. Www irs gov e pay Instead, you should keep them as part of the permanent records of the depreciated property. Www irs gov e pay They will help you verify the accuracy of the depreciation of assets placed in service in the current and previous tax years. Www irs gov e pay For general information on recordkeeping, see Publication 583, Starting a Business and Keeping Records. Www irs gov e pay For specific information on keeping records for section 179 property and listed property, see Publication 946, How To Depreciate Property. Www irs gov e pay Overview of Depreciation This overview discusses basic information on the following. Www irs gov e pay What property can be depreciated. Www irs gov e pay What property cannot be depreciated. Www irs gov e pay When depreciation begins and ends. Www irs gov e pay Whether MACRS can be used to figure depreciation. Www irs gov e pay What is the basis of your depreciable property. Www irs gov e pay How to treat repairs and improvements. Www irs gov e pay When you must file Form 4562. Www irs gov e pay How you can correct depreciation claimed incorrectly. Www irs gov e pay What Property Can Be Depreciated? You can depreciate most types of tangible property (except land), such as buildings, machinery, equipment, vehicles, certain livestock, and furniture. Www irs gov e pay You can also depreciate certain intangible property, such as copyrights, patents, and computer software. Www irs gov e pay To be depreciable, the property must meet all the following requirements. Www irs gov e pay It must be property you own. Www irs gov e pay It must be used in your business or income-producing activity. Www irs gov e pay It must have a determinable useful life. Www irs gov e pay It must have a useful life that extends substantially beyond the year you place it in service. Www irs gov e pay Property You Own To claim depreciation, you usually must be the owner of the property. Www irs gov e pay You are considered as owning property even if it is subject to a debt. Www irs gov e pay Leased property. Www irs gov e pay   You can depreciate leased property only if you retain the incidents of ownership in the property. Www irs gov e pay This means you bear the burden of exhaustion of the capital investment in the property. Www irs gov e pay Therefore, if you lease property from someone to use in your trade or business or for the production of income, you generally cannot depreciate its cost because you do not retain the incidents of ownership. Www irs gov e pay You can, however, depreciate any capital improvements you make to the leased property. Www irs gov e pay See Additions and Improvements under Which Recovery Period Applies in chapter 4 of Publication 946. Www irs gov e pay   If you lease property to someone, you generally can depreciate its cost even if the lessee (the person leasing from you) has agreed to preserve, replace, renew, and maintain the property. Www irs gov e pay However, you cannot depreciate the cost of the property if the lease provides that the lessee is to maintain the property and return to you the same property or its equivalent in value at the expiration of the lease in as good condition and value as when leased. Www irs gov e pay Life tenant. Www irs gov e pay   Generally, if you hold business or investment property as a life tenant, you can depreciate it as if you were the absolute owner of the property. Www irs gov e pay See Certain term interests in property , later, for an exception. Www irs gov e pay Property Used in Your Business or Income-Producing Activity To claim depreciation on property, you must use it in your business or income-producing activity. Www irs gov e pay If you use property to produce income (investment use), the income must be taxable. Www irs gov e pay You cannot depreciate property that you use solely for personal activities. Www irs gov e pay However, if you use property for business or investment purposes and for personal purposes, you can deduct depreciation based only on the percentage of business or investment use. Www irs gov e pay Example 1. Www irs gov e pay   If you use your car for farm business, you can deduct depreciation based on its percentage of use in farming. Www irs gov e pay If you also use it for investment purposes, you can depreciate it based on its percentage of investment use. Www irs gov e pay Example 2. Www irs gov e pay   If you use part of your home for business, you may be able to deduct depreciation on that part based on its business use. Www irs gov e pay For more information, see Business Use of Your Home in chapter 4. Www irs gov e pay Inventory. Www irs gov e pay   You can never depreciate inventory because it is not held for use in your business. Www irs gov e pay Inventory is any property you hold primarily for sale to customers in the ordinary course of your business. Www irs gov e pay Livestock. Www irs gov e pay   Livestock purchased for draft, breeding, or dairy purposes can be depreciated only if they are not kept in an inventory account. Www irs gov e pay Livestock you raise usually has no depreciable basis because the costs of raising them are deducted and not added to their basis. Www irs gov e pay However, see Immature livestock under When Does Depreciation Begin and End , later, for a special rule. Www irs gov e pay Property Having a Determinable Useful Life To be depreciable, your property must have a determinable useful life. Www irs gov e pay This means it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. Www irs gov e pay Irrigation systems and water wells. Www irs gov e pay   Irrigation systems and wells used in a trade or business can be depreciated if their useful life can be determined. Www irs gov e pay You can depreciate irrigation systems and wells composed of masonry, concrete, tile, metal, or wood. Www irs gov e pay In addition, you can depreciate costs for moving dirt to construct irrigation systems and water wells composed of these materials. Www irs gov e pay However, land preparation costs for center pivot irrigation systems are not depreciable. Www irs gov e pay Dams, ponds, and terraces. Www irs gov e pay   In general, you cannot depreciate earthen dams, ponds, and terraces unless the structures have a determinable useful life. Www irs gov e pay What Property Cannot Be Depreciated? Certain property cannot be depreciated, even if the requirements explained earlier are met. Www irs gov e pay This includes the following. Www irs gov e pay Land. Www irs gov e pay You can never depreciate the cost of land because land does not wear out, become obsolete, or get used up. Www irs gov e pay The cost of land generally includes the cost of clearing, grading, planting, and landscaping. Www irs gov e pay Although you cannot depreciate land, you can depreciate certain costs incurred in preparing land for business use. Www irs gov e pay See chapter 1 of Publication 946. Www irs gov e pay Property placed in service and disposed of in the same year. Www irs gov e pay Determining when property is placed in service is explained later. Www irs gov e pay Equipment used to build capital improvements. Www irs gov e pay You must add otherwise allowable depreciation on the equipment during the period of construction to the basis of your improvements. Www irs gov e pay Intangible property such as section 197 intangibles. Www irs gov e pay This property does not have a determinable useful life and generally cannot be depreciated. Www irs gov e pay However, see Amortization , later. Www irs gov e pay Special rules apply to computer software (discussed below). Www irs gov e pay Certain term interests (discussed below). Www irs gov e pay Computer software. Www irs gov e pay   Computer software is generally not a section 197 intangible even if acquired in connection with the acquisition of a business, if it meets all of the following tests. Www irs gov e pay It is readily available for purchase by the general public. Www irs gov e pay It is subject to a nonexclusive license. Www irs gov e pay It has not been substantially modified. Www irs gov e pay   If the software meets the tests above, it can be depreciated and may qualify for the section 179 expense deduction and the special depreciation allowance (if applicable), discussed later. Www irs gov e pay Certain term interests in property. Www irs gov e pay   You cannot depreciate a term interest in property created or acquired after July 27, 1989, for any period during which the remainder interest is held, directly or indirectly, by a person related to you. Www irs gov e pay This rule does not apply to the holder of a term interest in property acquired by gift, bequest, or inheritance. Www irs gov e pay For more information, see chapter 1 of Publication 946. Www irs gov e pay When Does Depreciation Begin and End? You begin to depreciate your property when you place it in service for use in your trade or business or for the production of income. Www irs gov e pay You stop depreciating property either when you have fully recovered your cost or other basis or when you retire it from service, whichever happens first. Www irs gov e pay Placed in Service Property is placed in service when it is ready and available for a specific use, whether in a business activity, an income-producing activity, a tax-exempt activity, or a personal activity. Www irs gov e pay Even if you are not using the property, it is in service when it is ready and available for its specific use. Www irs gov e pay Example. Www irs gov e pay You bought a planter for use in your farm business. Www irs gov e pay The planter was delivered in December 2012 after harvest was over. Www irs gov e pay You begin to depreciate the planter for 2012 because it was ready and available for its specific use in 2012, even though it will not be used until the spring of 2013. Www irs gov e pay If your planter comes unassembled in December 2012 and is put together in February 2013, it is not placed in service until 2013. Www irs gov e pay You begin to depreciate it in 2013. Www irs gov e pay If your planter was delivered and assembled in February 2013 but not used until April 2013, it is placed in service in February 2013, because this is when the planter was ready for its specified use. Www irs gov e pay You begin to depreciate it in 2013. Www irs gov e pay Fruit or nut trees and vines. Www irs gov e pay   If you acquire an orchard, grove, or vineyard before the trees or vines have reached the income-producing stage, and they have a preproductive period of more than 2 years, you must capitalize the preproductive-period costs under the uniform capitalization rules (unless you elect not to use these rules). Www irs gov e pay See chapter 6 for information about the uniform capitalization rules. Www irs gov e pay Your depreciation begins when the trees and vines reach the income-producing stage (that is, when they bear fruit, nuts, or grapes in quantities sufficient to commercially warrant harvesting). Www irs gov e pay Immature livestock. Www irs gov e pay   Depreciation for livestock begins when the livestock reaches the age of maturity. Www irs gov e pay If you bought immature livestock for drafting purposes, depreciation begins when they can be worked. Www irs gov e pay If you bought immature livestock for dairy purposes, depreciation begins when they can be milked. Www irs gov e pay If you bought immature livestock for breeding purposes, depreciation begins when they can be bred. Www irs gov e pay Your basis for depreciation is your initial cost for the immature livestock. Www irs gov e pay Idle Property Continue to claim a deduction for depreciation on property used in your business or for the production of income even if it is temporarily idle. Www irs gov e pay For example, if you stop using a machine because there is a temporary lack of a market for a product made with that machine, continue to deduct depreciation on the machine. Www irs gov e pay Cost or Other Basis Fully Recovered You stop depreciating property when you have fully recovered your cost or other basis. Www irs gov e pay This happens when your section 179 and allowed or allowable depreciation deductions equal your cost or investment in the property. Www irs gov e pay Retired From Service You stop depreciating property when you retire it from service, even if you have not fully recovered its cost or other basis. Www irs gov e pay You retire property from service when you permanently withdraw it from use in a trade or business or from use in the production of income because of any of the following events. Www irs gov e pay You sell or exchange the property. Www irs gov e pay You convert the property to personal use. Www irs gov e pay You abandon the property. Www irs gov e pay You transfer the property to a supplies or scrap account. Www irs gov e pay The property is destroyed. Www irs gov e pay For information on abandonment of property, see chapter 8. Www irs gov e pay For information on destroyed property, see chapter 11 and Publication 547, Casualties, Disasters, and Thefts. Www irs gov e pay Can You Use MACRS To Depreciate Your Property? You must use the Modified Accelerated Cost Recovery System (MACRS) to depreciate most business and investment property placed in service after 1986. Www irs gov e pay MACRS is explained later under Figuring Depreciation Under MACRS . Www irs gov e pay You cannot use MACRS to depreciate the following property. Www irs gov e pay Property you placed in service before 1987. Www irs gov e pay Use the methods discussed in Publication 534. Www irs gov e pay Certain property owned or used in 1986. Www irs gov e pay See chapter 1 of Publication 946. Www irs gov e pay Intangible property. Www irs gov e pay Films, video tapes, and recordings. Www irs gov e pay Certain corporate or partnership property acquired in a nontaxable transfer. Www irs gov e pay Property you elected to exclude from MACRS. Www irs gov e pay For more information, see chapter 1 of Publication 946. Www irs gov e pay What Is the Basis of Your Depreciable Property? To figure your depreciation deduction, you must determine the basis of your property. Www irs gov e pay To determine basis, you need to know the cost or other basis of your property. Www irs gov e pay Cost or other basis. Www irs gov e pay   The basis of property you buy is usually its cost plus amounts you paid for items such as sales tax, freight charges, and installation and testing fees. Www irs gov e pay The cost includes the amount you pay in cash, debt obligations, other property, or services. Www irs gov e pay   There are times when you cannot use cost as basis. Www irs gov e pay In these situations, the fair market value (FMV) or the adjusted basis of the property may be used. Www irs gov e pay Adjusted basis. Www irs gov e pay   To find your property's basis for depreciation, you may have to make certain adjustments (increases and decreases) to the basis of the property for events occurring between the time you acquired the property and the time you placed it in service. Www irs gov e pay Basis adjustment for depreciation allowed or allowable. Www irs gov e pay   After you place your property in service, you must reduce the basis of the property by the depreciation allowed or allowable, whichever is greater. Www irs gov e pay Depreciation allowed is depreciation you actually deducted (from which you received a tax benefit). Www irs gov e pay Depreciation allowable is depreciation you are entitled to deduct. Www irs gov e pay   If you do not claim depreciation you are entitled to deduct, you must still reduce the basis of the property by the full amount of depreciation allowable. Www irs gov e pay   If you deduct more depreciation than you should, you must reduce your basis by any amount deducted from which you received a tax benefit (the depreciation allowed). Www irs gov e pay   For more information, see chapter 6. Www irs gov e pay How Do You Treat Repairs and Improvements? You generally deduct the cost of repairing business property in the same way as any other business expense. Www irs gov e pay However, if a repair or replacement increases the value of your property, makes it more useful, or lengthens its life, you must treat it as an improvement and depreciate it. Www irs gov e pay Treat improvements as separate depreciable property. Www irs gov e pay See chapter 1 of Publication 946 for more information. Www irs gov e pay Example. Www irs gov e pay You repair a small section on a corner of the roof of a barn that you rent to others. Www irs gov e pay You deduct the cost of the repair as a business expense. Www irs gov e pay However, if you replace the entire roof, the new roof is considered to be an improvement because it increases the value and lengthens the life for the property. Www irs gov e pay You depreciate the cost of the new roof. Www irs gov e pay Improvements to rented property. Www irs gov e pay   You can depreciate permanent improvements you make to business property you rent from someone else. Www irs gov e pay Do You Have To File Form 4562? Use Form 4562 to claim your deduction for depreciation and amortization. Www irs gov e pay You must complete and attach Form 4562 to your tax return if you are claiming any of the following. Www irs gov e pay A section 179 expense deduction for the current year or a section 179 carryover from a prior year. Www irs gov e pay Depreciation for property placed in service during the current year. Www irs gov e pay Depreciation on any vehicle or other listed property, regardless of when it was placed in service. Www irs gov e pay Amortization of costs that began in the current year. Www irs gov e pay For more information, see the Instructions for Form 4562. Www irs gov e pay How Do You Correct Depreciation Deductions? If you deducted an incorrect amount of depreciation in any year, you may be able to make a correction by filing an amended return for that year. Www irs gov e pay You can file an amended return to correct the amount of depreciation claimed for any property in any of the following situations. Www irs gov e pay You claimed the incorrect amount because of a mathematical error made in any year. Www irs gov e pay You claimed the incorrect amount because of a posting error made in any year, for example, omitting an asset from the depreciation schedule. Www irs gov e pay You have not adopted a method of accounting for the property placed in service by you in tax years ending after December 29, 2003. Www irs gov e pay You claimed the incorrect amount on property placed in service by you in tax years ending before December 30, 2003. Www irs gov e pay Note. Www irs gov e pay You have adopted a method of accounting if you used the same incorrect method of depreciation for two or more consecutively filed returns. Www irs gov e pay If you are not allowed to make the correction on an amended return, you may be able to change your accounting method to claim the correct amount of depreciation. Www irs gov e pay See the Instructions for Form 3115. Www irs gov e pay Section 179 Expense Deduction You can elect to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. Www irs gov e pay This is the section 179 expense deduction. Www irs gov e pay You can elect the section 179 expense deduction instead of recovering the cost by taking depreciation deductions. Www irs gov e pay This part of the chapter explains the rules for the section 179 expense deduction. Www irs gov e pay It explains what property qualifies for the deduction, what property does not qualify for the deduction, the limits that may apply, how to elect the deduction, and when you may have to recapture the deduction. Www irs gov e pay For more information, see chapter 2 of Publication 946. Www irs gov e pay What Property Qualifies? To qualify for the section 179 expense deduction, your property must meet all the following requirements. Www irs gov e pay It must be eligible property. Www irs gov e pay It must be acquired for business use. Www irs gov e pay It must have been acquired by purchase. Www irs gov e pay Eligible Property To qualify for the section 179 expense deduction, your property must be one of the following types of depreciable property. Www irs gov e pay Tangible personal property. Www irs gov e pay Qualified real property. Www irs gov e pay (Special rules apply to qualified real property that you elect to treat as qualified section 179 real property. Www irs gov e pay For more information, see chapter 2 of Publication 946 and section 179(f) of the Internal Revenue Code. Www irs gov e pay ) Other tangible property (except buildings and their structural components) used as: An integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electricity, gas, water, or sewage disposal services; A research facility used in connection with any of the activities in (a) above; or A facility used in connection with any of the activities in (a) for the bulk storage of fungible commodities. Www irs gov e pay Single purpose agricultural (livestock) or horticultural structures. Www irs gov e pay Storage facilities (except buildings and their structural components) used in connection with distributing petroleum or any primary product of petroleum. Www irs gov e pay Off-the-shelf computer software that is readily available for purchase by the general public, is subject to a nonexclusive lease, and has not been substantially modified. Www irs gov e pay Tangible personal property. Www irs gov e pay   Tangible personal property is any tangible property that is not real property. Www irs gov e pay It includes the following property. Www irs gov e pay Machinery and equipment. Www irs gov e pay Property contained in or attached to a building (other than structural components), such as milk tanks, automatic feeders, barn cleaners, and office equipment. Www irs gov e pay Gasoline storage tanks and pumps at retail service stations. Www irs gov e pay Livestock, including horses, cattle, hogs, sheep, goats, and mink and other fur-bearing animals. Www irs gov e pay Facility used for the bulk storage of fungible commodities. Www irs gov e pay   A facility used for the bulk storage of fungible commodities is qualifying property for purposes of the section 179 expense deduction if it is used in connection with any of the activities listed earlier in item (3)(a). Www irs gov e pay Bulk storage means the storage of a commodity in a large mass before it is used. Www irs gov e pay Grain bins. Www irs gov e pay   A grain bin is an example of a storage facility that is qualifying section 179 property. Www irs gov e pay It is a facility used in connection with the production of grain or livestock for the bulk storage of fungible commodities. Www irs gov e pay Single purpose agricultural or horticultural structures. Www irs gov e pay   A single purpose agricultural (livestock) or horticultural structure is qualifying property for purposes of the section 179 expense deduction. Www irs gov e pay Agricultural structure. Www irs gov e pay   A single purpose agricultural (livestock) structure is any building or enclosure specifically designed, constructed, and used for both the following reasons. Www irs gov e pay To house, raise, and feed a particular type of livestock and its produce. Www irs gov e pay To house the equipment, including any replacements, needed to house, raise, or feed the livestock. Www irs gov e pay For this purpose, livestock includes poultry. Www irs gov e pay   Single purpose structures are qualifying property if used, for example, to breed chickens or hogs, produce milk from dairy cattle, or produce feeder cattle or pigs, broiler chickens, or eggs. Www irs gov e pay The facility must include, as an integral part of the structure or enclosure, equipment necessary to house, raise, and feed the livestock. Www irs gov e pay Horticultural structure. Www irs gov e pay   A single purpose horticultural structure is either of the following. Www irs gov e pay A greenhouse specifically designed, constructed, and used for the commercial production of plants. Www irs gov e pay A structure specifically designed, constructed, and used for the commercial production of mushrooms. Www irs gov e pay Use of structure. Www irs gov e pay   A structure must be used only for the purpose that qualified it. Www irs gov e pay For example, a hog barn will not be qualifying property if you use it to house poultry. Www irs gov e pay Similarly, using part of your greenhouse to sell plants will make the greenhouse nonqualifying property. Www irs gov e pay   If a structure includes work space, the work space can be used only for the following activities. Www irs gov e pay Stocking, caring for, or collecting livestock or plants or their produce. Www irs gov e pay Maintaining the enclosure or structure. Www irs gov e pay Maintaining or replacing the equipment or stock enclosed or housed in the structure. Www irs gov e pay Property Acquired by Purchase To qualify for the section 179 expense deduction, your property must have been acquired by purchase. Www irs gov e pay For example, property acquired by gift or inheritance does not qualify. Www irs gov e pay Property acquired from a related person (that is, your spouse, ancestors, or lineal descendants) is not considered acquired by purchase. Www irs gov e pay Example. Www irs gov e pay Ken is a farmer. Www irs gov e pay He purchased two tractors, one from his brother and one from his father. Www irs gov e pay He placed both tractors in service in the same year he bought them. Www irs gov e pay The tractor purchased from his father does not qualify for the section 179 expense deduction because he is a related person (as defined above). Www irs gov e pay The tractor purchased from his brother does qualify for the deduction because Ken is not a related person (as defined above). Www irs gov e pay What Property Does Not Qualify? Land and improvements. Www irs gov e pay   Land and land improvements, do not qualify as section 179 property. Www irs gov e pay Land improvements include nonagricultural fences, swimming pools, paved parking areas, wharves, docks, bridges, and fences. Www irs gov e pay However, agricultural fences do qualify as section 179 property. Www irs gov e pay Similarly, field drainage tile also qualifies as section 179 property. Www irs gov e pay Excepted property. Www irs gov e pay   Even if the requirements explained in the preceding discussions are met, farmers cannot elect the section 179 expense deduction for the following property. Www irs gov e pay Certain property you lease to others (if you are a noncorporate lessor). Www irs gov e pay Certain property used predominantly to furnish lodging or in connection with the furnishing of lodging. Www irs gov e pay Property used by a tax-exempt organization (other than a tax-exempt farmers' cooperative) unless the property is used mainly in a taxable unrelated trade or business. Www irs gov e pay Property used by governmental units or foreign persons or entities (except property used under a lease with a term of less than 6 months). Www irs gov e pay How Much Can You Deduct? Your section 179 expense deduction is generally the cost of the qualifying property. Www irs gov e pay However, the total amount you can elect to deduct under section 179 is subject to a dollar limit and a business income limit. Www irs gov e pay These limits apply to each taxpayer, not to each business. Www irs gov e pay However, see Married individuals under Dollar Limits , later. Www irs gov e pay See also the special rules for applying the limits for partnerships and S corporations under Partnerships and S Corporations , later. Www irs gov e pay If you deduct only part of the cost of qualifying property as a section 179 expense deduction, you can generally depreciate the cost you do not deduct. Www irs gov e pay Use Part I of Form 4562 to figure your section 179 expense deduction. Www irs gov e pay Partial business use. Www irs gov e pay   When you use property for business and nonbusiness purposes, you can elect the section 179 expense deduction only if you use it more than 50% for business in the year you place it in service. Www irs gov e pay If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. Www irs gov e pay Use the resulting business cost to figure your section 179 expense deduction. Www irs gov e pay Trade-in of other property. Www irs gov e pay   If you buy qualifying property with cash and a trade-in, its cost for purposes of the section 179 expense deduction includes only the cash you paid. Www irs gov e pay For example, if you buy (for cash and a trade-in) a new tractor for use in your business, your cost for the section 179 expense deduction is the cash you paid. Www irs gov e pay It does not include the adjusted basis of the old tractor you trade for the new tractor. Www irs gov e pay Example. Www irs gov e pay J-Bar Farms traded two cultivators having a total adjusted basis of $6,800 for a new cultivator costing $13,200. Www irs gov e pay They received an $8,000 trade-in allowance for the old cultivators and paid $5,200 cash for the new cultivator. Www irs gov e pay J-Bar also traded a used pickup truck with an adjusted basis of $8,000 for a new pickup truck costing $35,000. Www irs gov e pay They received a $5,000 trade-in allowance and paid $30,000 cash for the new pickup truck. Www irs gov e pay Only the cash paid by J-Bar qualifies for the section 179 expense deduction. Www irs gov e pay J-Bar's business costs that qualify for a section 179 expense deduction are $35,200 ($5,200 + $30,000). Www irs gov e pay Dollar Limits The total amount you can elect to deduct under section 179 for most property placed in service in 2013 is $500,000. Www irs gov e pay If you acquire and place in service more than one item of qualifying property during the year, you can allocate the section 179 expense deduction among the items in any way, as long as the total deduction is not more than $500,000. Www irs gov e pay Qualified real property that you elect to treat as section 179 property is limited to $250,000 of the maximum section 179 deduction of $500,000 for 2013. Www irs gov e pay You do not have to claim the full $500,000. Www irs gov e pay For specific information on the section 179 dollar limits, see chapter 2 of Publication 946. Www irs gov e pay Reduced dollar limit for cost exceeding $2 million. Www irs gov e pay   If the cost of your qualifying section 179 property placed in service in 2013 is over $2 million, you must reduce the dollar limit (but not below zero) by the amount of cost over $2 million. Www irs gov e pay If the cost of your section 179 property placed in service during 2013 is $2,500,000 or more, you cannot take a section 179 expense deduction and you cannot carry over the cost that is more than $2,500,000. Www irs gov e pay Example. Www irs gov e pay This year, James Smith placed in service machinery costing $2,050,000. Www irs gov e pay Because this cost is $50,000 more than $2 million, he must reduce his dollar limit to $450,000 ($500,000 − $50,000). Www irs gov e pay Limits for sport utility vehicles. Www irs gov e pay   The total amount you can elect to deduct for certain sport utility vehicles and certain other vehicles placed in service in 2013 is $25,000. Www irs gov e pay This rule applies to any 4-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, and highways that is rated at more than 6,000 pounds gross vehicle weight and not more than 14,000 pounds gross vehicle weight. Www irs gov e pay   For more information, see chapter 2 of Publication 946. Www irs gov e pay Limits for passenger automobiles. Www irs gov e pay   For a passenger automobile that is placed in service in 2013, the total section 179 and depreciation deduction is limited. Www irs gov e pay See Do the Passenger Automobile Limits Apply , later. Www irs gov e pay Married individuals. Www irs gov e pay   If you are married, how you figure your section 179 expense deduction depends on whether you file jointly or separately. Www irs gov e pay If you file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service. Www irs gov e pay If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit, including the reduction for costs over $2 million. Www irs gov e pay You must allocate the dollar limit (after any reduction) equally between you, unless you both elect a different allocation. Www irs gov e pay If the percentages elected by each of you do not total 100%, 50% will be allocated to each of you. Www irs gov e pay Joint return after separate returns. Www irs gov e pay   If you and your spouse elect to amend your separate returns by filing a joint return after the due date for filing your return, the dollar limit on the joint return is the lesser of the following amounts. Www irs gov e pay The dollar limit (after reduction for any cost of section 179 property over $2 million). Www irs gov e pay The total cost of section 179 property you and your spouse elected to expense on your separate returns. Www irs gov e pay Business Income Limit The total cost you can deduct each year after you apply the dollar limit is limited to the taxable income from the active conduct of any trade or business during the year. Www irs gov e pay Generally, you are considered to actively conduct a trade or business if you meaningfully participate in the management or operations of the trade or business. Www irs gov e pay Any cost not deductible in one year under section 179 because of this limit can be carried to the next year. Www irs gov e pay See Carryover of disallowed deduction , later. Www irs gov e pay Taxable income. Www irs gov e pay   In general, figure taxable income for this purpose by totaling the net income and losses from all trades and businesses you actively conducted during the year. Www irs gov e pay In addition to net income or loss from a sole proprietorship, partnership, or S corporation, net income or loss derived from a trade or business also includes the following items. Www irs gov e pay Section 1231 gains (or losses) as discussed in chapter 9. Www irs gov e pay Interest from working capital of your trade or business. Www irs gov e pay Wages, salaries, tips, or other pay earned by you (or your spouse if you file a joint return) as an employee of any employer. Www irs gov e pay   In addition, figure taxable income without regard to any of the following. Www irs gov e pay The section 179 expense deduction. Www irs gov e pay The self-employment tax deduction. Www irs gov e pay Any net operating loss carryback or carryforward. Www irs gov e pay Any unreimbursed employee business expenses. Www irs gov e pay Two different taxable income limits. Www irs gov e pay   In addition to the business income limit for your section 179 expense deduction, you may have a taxable income limit for some other deduction (for example, charitable contributions). Www irs gov e pay You may have to figure the limit for this other deduction taking into account the section 179 expense deduction. Www irs gov e pay If so, complete the following steps. Www irs gov e pay Step Action 1 Figure taxable income without the section 179 expense deduction or the other deduction. Www irs gov e pay 2 Figure a hypothetical section 179 expense deduction using the taxable income figured in Step 1. Www irs gov e pay 3 Subtract the hypothetical section 179 expense deduction figured in Step 2 from the taxable income figured in Step 1. Www irs gov e pay 4 Figure a hypothetical amount for the other deduction using the amount figured in Step 3 as taxable income. Www irs gov e pay 5 Subtract the hypothetical other deduction figured in Step 4 from the taxable income figured in  Step 1. Www irs gov e pay 6 Figure your actual section 179 expense deduction using the taxable income figured in Step 5. Www irs gov e pay 7 Subtract your actual section 179 expense deduction figured in Step 6 from the taxable income figured in Step 1. Www irs gov e pay 8 Figure your actual other deduction using the taxable income figured in Step 7. Www irs gov e pay Example. Www irs gov e pay On February 1, 2013, the XYZ farm corporation purchased and placed in service qualifying section 179 property that cost $500,000. Www irs gov e pay It elects to expense the entire $500,000 cost under section 179. Www irs gov e pay In June, the corporation gave a charitable contribution of $10,000. Www irs gov e pay A corporation's limit on charitable contributions is figured after subtracting any section 179 expense deduction. Www irs gov e pay The business income limit for the section 179 expense deduction is figured after subtracting any allowable charitable contributions. Www irs gov e pay XYZ's taxable income figured without the section 179 expense deduction or the deduction for charitable contributions is $520,000. Www irs gov e pay XYZ figures its section 179 expense deduction and its deduction for charitable contributions as follows. Www irs gov e pay Step 1. Www irs gov e pay Taxable income figured without either deduction is $520,000. Www irs gov e pay Step 2. Www irs gov e pay Using $520,000 as taxable income, XYZ's hypothetical section 179 expense deduction is $500,000. Www irs gov e pay Step 3. Www irs gov e pay $20,000 ($520,000 − $500,000). Www irs gov e pay Step 4. Www irs gov e pay Using $20,000 (from Step 3) as taxable income, XYZ's hypothetical charitable contribution (limited to 10% of taxable income) is $2,000. Www irs gov e pay Step 5. Www irs gov e pay $518,000 ($520,000 − $2,000). Www irs gov e pay Step 6. Www irs gov e pay Using $518,000 (from Step 5) as taxable income, XYZ figures the actual section 179 expense deduction. Www irs gov e pay Because the taxable income is at least $500,000, XYZ can take a $500,000 section 179 expense deduction. Www irs gov e pay Step 7. Www irs gov e pay $20,000 ($520,000 − $500,000). Www irs gov e pay Step 8. Www irs gov e pay Using $20,000 (from Step 7) as taxable income, XYZ's actual charitable contribution (limited to 10% of taxable income) is $2,000. Www irs gov e pay Carryover of disallowed deduction. Www irs gov e pay   You can carry over for an unlimited number of years the cost of any section 179 property you elected to expense but were unable to because of the business income limit. Www irs gov e pay   The amount you carry over is used in determining your section 179 expense deduction in the next year. Www irs gov e pay However, it is subject to the limits in that year. Www irs gov e pay If you place more than one property in service in a year, you can select the properties for which all or a part of the cost will be carried forward. Www irs gov e pay Your selections must be shown in your books and records. Www irs gov e pay Example. Www irs gov e pay Last year, Joyce Jones placed in service a machine that cost $8,000 and elected to deduct all $8,000 under section 179. Www irs gov e pay The taxable income from her business (determined without regard to both a section 179 expense deduction for the cost of the machine and the self-employment tax deduction) was $6,000. Www irs gov e pay Her section 179 expense deduction was limited to $6,000. Www irs gov e pay The $2,000 cost that was not allowed as a section 179 expense deduction (because of the business income limit) is carried to this year. Www irs gov e pay This year, Joyce placed another machine in service that cost $9,000. Www irs gov e pay Her taxable income from business (determined without regard to both a section 179 expense deduction for the cost of the machine and the self-employment tax deduction) is $10,000. Www irs gov e pay Joyce can deduct the full cost of the machine ($9,000) but only $1,000 of the carryover from last year because of the business income limit. Www irs gov e pay She can carry over the balance of $1,000 to next year. Www irs gov e pay Partnerships and S Corporations The section 179 expense deduction limits apply both to the partnership or S corporation and to each partner or shareholder. Www irs gov e pay The partnership or S corporation determines its section 179 expense deduction subject to the limits. Www irs gov e pay It then allocates the deduction among its partners or shareholders. Www irs gov e pay If you are a partner in a partnership or shareholder of an S corporation, you add the amount allocated from the partnership or S corporation to any section 179 costs not related to the partnership or S corporation and then apply the dollar limit to this total. Www irs gov e pay To determine any reduction in the dollar limit for costs over $560,000, you do not include any of the cost of section 179 property placed in service by the partnership or S corporation. Www irs gov e pay After you apply the dollar limit, you apply the business income limit to any remaining section 179 costs. Www irs gov e pay For more information, see chapter 2 of Publication 946. Www irs gov e pay Example. Www irs gov e pay In 2013, Partnership P placed in service section 179 property with a total cost of $2,160,000. Www irs gov e pay P must reduce its dollar limit by $160,000 ($2,160,000 − $2,000,000). Www irs gov e pay Its maximum section 179 expense deduction is $340,000 ($500,000 − $160,000), and it elects to expense that amount. Www irs gov e pay Because P's taxable income from the active conduct of all its trades or businesses for the year was $400,000, it can deduct the full $340,000. Www irs gov e pay P allocates $100,000 of its section 179 expense deduction and $110,000 of its taxable income to John, one of its partners. Www irs gov e pay John also conducts a business as a sole proprietor and in 2013, placed in service in that business, section 179 property costing $28,000. Www irs gov e pay John's taxable income from that business was $10,000. Www irs gov e pay In addition to the $100,000 allocated from P, he elects to expense the $28,000 of his sole proprietorship's section 179 costs. Www irs gov e pay However, John's deduction is limited to his business taxable income of $120,000 ($110,000 from P plus $10,000 from his sole proprietorship). Www irs gov e pay He carries over $8,000 ($128,000 − $120,000) of the elected section 179 costs to 2014. Www irs gov e pay How Do You Elect the Deduction? You elect to take the section 179 expense deduction by completing Part I of Form 4562. Www irs gov e pay If you elect the deduction for listed property, complete Part V of  Form 4562 before completing Part I. Www irs gov e pay   File Form 4562 with either of the following: Your original tax return (whether or not you filed it timely), or An amended return filed within the time prescribed by law. Www irs gov e pay An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. Www irs gov e pay The amended return must also include any resulting adjustments to taxable income. Www irs gov e pay Revoking an election. Www irs gov e pay   An election (or any specification made in the election) to take a section 179 expense deduction for 2013 can be revoked without IRS approval by filing an amended return. Www irs gov e pay The amended return must be filed within the time prescribed by law. Www irs gov e pay The amended return must also include any resulting adjustments to taxable income (for example, allowable depreciation in that tax year for the item of section 179 property for which the election pertains. Www irs gov e pay ) Once made, the revocation is irrevocable. Www irs gov e pay When Must You Recapture the Deduction? You may have to recapture the section 179 expense deduction if, in any year during the property's recovery period, the percentage of business use drops to 50% or less. Www irs gov e pay In the year the business use drops to 50% or less, you include the recapture amount as ordinary income. Www irs gov e pay You also increase the basis of the property by the recapture amount. Www irs gov e pay Recovery periods for property are discussed later. Www irs gov e pay If you sell, exchange, or otherwise dispose of the property, do not figure the recapture amount under the rules explained in this discussion. Www irs gov e pay Instead, use the rules for recapturing depreciation explained in  chapter 9 under Section 1245 Property. Www irs gov e pay   If the property is listed property, do not figure the recapture amount under the rules explained in this discussion when the percentage of business use drops to 50% or less. Www irs gov e pay Instead, use the rules for recapturing depreciation explained in chapter 5 of Publication 946 under Recapture of Excess Depreciation. Www irs gov e pay Figuring the recapture amount. Www irs gov e pay   To figure the amount to recapture, take the following steps. Www irs gov e pay Figure the allowable depreciation for the section 179 expense deduction you claimed. Www irs gov e pay Begin with the year you placed the property in service and include the year of recapture. Www irs gov e pay Subtract the depreciation figured in (1) from the section 179 expense deduction you actually claimed. Www irs gov e pay The result is the amount you must recapture. Www irs gov e pay Example. Www irs gov e pay In January 2011, Paul Lamb, a calendar year taxpayer, bought and placed in service section 179 property costing $10,000. Www irs gov e pay The property is not listed property. Www irs gov e pay He elected a $5,000 section 179 expense deduction for the property and also elected not to claim a special depreciation allowance. Www irs gov e pay He used the property only for business in 2011 and 2012. Www irs gov e pay During 2013, he used the property 40% for business and 60% for personal use. Www irs gov e pay He figures his recapture amount as follows. Www irs gov e pay Section 179 expense deduction claimed (2011) $5,000 Minus: Allowable depreciation (instead of section 179 expense deduction):   2011 $1,250   2012 1,875   2013 ($1,250 × 40% (business)) 500 3,625 2013 — Recapture amount $1,375     Paul must include $1,375 in income for 2013. Www irs gov e pay Where to report recapture. Www irs gov e pay   Report any recapture of the section 179 expense deduction as ordinary income in Part IV of Form 4797 and include it in income on Schedule F (Form 1040). Www irs gov e pay Recapture for qualified section 179 GO Zone property. Www irs gov e pay   If any qualified section 179 GO Zone property ceases to be used in the GO Zone in a later year, you must recapture the benefit of the increased section 179 expense deduction as “other income. Www irs gov e pay ” Claiming the Special Depreciation Allowance For qualified property (defined below) placed in service in 2013, you can take an additional 50% special depreciation allowance. Www irs gov e pay The allowance is an additional deduction you can take after any section 179 expense deduction and before you figure regular depreciation under MACRS. Www irs gov e pay Figure the special depreciation allowance by multiplying the depreciable basis of the qualified property by 50%. Www irs gov e pay What is Qualified Property? For farmers, qualified property generally is certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Www irs gov e pay Certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Www irs gov e pay   Certain qualified property (defined below) acquired after December 31, 2007, and before January 1, 2014, is eligible for a 50% special depreciation allowance. Www irs gov e pay   Qualified property includes the following: Tangible property depreciated under the Modified Accelerated Cost Recovery System (MACRS) with a recovery period of 20 years or less. Www irs gov e pay Water utility property. Www irs gov e pay Off-the-shelf computer software. Www irs gov e pay Qualified leasehold improvement property. Www irs gov e pay   Qualified property must also meet all of the following tests: You must have acquired qualified property by purchase after December 31, 2007. Www irs gov e pay If a binding contract to acquire the property existed before January 1, 2008, the property does not qualify. Www irs gov e pay Qualified property must be placed in service after December 31, 2007 and placed in service before January 1, 2014 (before January 1, 2015 for certain property with a long production period and for certain aircraft). Www irs gov e pay The original use of the property must begin with you after December 31, 2007. Www irs gov e pay For more information, see chapter 3 of Publication 946. Www irs gov e pay How Can You Elect Not To Claim the Allowance? You can elect, for any class of property, not to deduct the special depreciation allowance for all property in such class placed in service during the tax year. Www irs gov e pay To make the election, attach a statement to your return indicating the class of property for which you are making the election. Www irs gov e pay Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Www irs gov e pay However, if you timely filed your return for the year without making the election, you still can make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Www irs gov e pay Attach the election statement to the amended return. Www irs gov e pay On the amended return, write “Filed pursuant to section 301. Www irs gov e pay 9100-2. Www irs gov e pay ” Once made, the election may not be revoked without IRS consent. Www irs gov e pay If you elect not to have the special depreciation allowance apply, the property may be subject to an alternative minimum tax adjustment for depreciation. Www irs gov e pay When Must You Recapture an Allowance When you dispose of property for which you claimed a special depreciation allowance, any gain on the disposition is generally recaptured (included in income) as ordinary income up to the amount of the special depreciation allowance previously allowed or allowable. Www irs gov e pay For more information, see chapter 3 of Publication 946. Www irs gov e pay Figuring Depreciation Under MACRS The Modified Accelerated Cost Recovery System (MACRS) is used to recover the basis of most business and investment property placed in service after 1986. Www irs gov e pay MACRS consists of two depreciation systems, the General Depreciation System (GDS) and the Alternative Depreciation System (ADS). Www irs gov e pay Generally, these systems provide different methods and recovery periods to use in figuring depreciation deductions. Www irs gov e pay To be sure you can use MACRS to figure depreciation for your property, see Can You Use MACRS To Depreciate Your Property, earlier. Www irs gov e pay This part explains how to determine which MACRS depreciation system applies to your property. Www irs gov e pay It also discusses the following information that you need to know before you can figure depreciation under MACRS. Www irs gov e pay Property's recovery class. Www irs gov e pay Placed-in-service date. Www irs gov e pay Basis for depreciation. Www irs gov e pay Recovery period. Www irs gov e pay Convention. Www irs gov e pay Depreciation method. Www irs gov e pay Finally, this part explains how to use this information to figure your depreciation deduction. Www irs gov e pay Which Depreciation System (GDS or ADS) Applies? Your use of either the General Depreciation System (GDS) or the Alternative Depreciation System (ADS) to depreciate property under MACRS determines what depreciation method and recovery period you use. Www irs gov e pay You generally must use GDS unless you are specifically required by law to use ADS or you elect to use ADS. Www irs gov e pay Required use of ADS. Www irs gov e pay   You must use ADS for the following property. Www irs gov e pay All property used predominantly in a farming business and placed in service in any tax year during which an election not to apply the uniform capitalization rules to certain farming costs is in effect. Www irs gov e pay Listed property used 50% or less in a qualified business use. Www irs gov e pay See Additional Rules for Listed Property , later. Www irs gov e pay Any tax-exempt use property. Www irs gov e pay Any tax-exempt bond-financed property. Www irs gov e pay Any property imported from a foreign country for which an Executive Order is in effect because the country maintains trade restrictions or engages in other discriminatory acts. Www irs gov e pay Any tangible property used predominantly outside the United States during the year. Www irs gov e pay If you are required to use ADS to depreciate your property, you cannot claim the special depreciation allowance. Www irs gov e pay Electing ADS. Www irs gov e pay   Although your property may qualify for GDS, you can elect to use ADS. Www irs gov e pay The election generally must cover all property in the same property class you placed in service during the year. Www irs gov e pay However, the election for residential rental property and nonresidential real property can be made on a property-by-property basis. Www irs gov e pay Once you make this election, you can never revoke it. Www irs gov e pay   You make the election by completing line 20 in Part III of Form 4562. Www irs gov e pay Which Property Class Applies Under GDS? The following is a list of the nine property classes under GDS. Www irs gov e pay 3-year property. Www irs gov e pay 5-year property. Www irs gov e pay 7-year property. Www irs gov e pay 10-year property. Www irs gov e pay 15-year property. Www irs gov e pay 20-year property. Www irs gov e pay 25-year property. Www irs gov e pay Residential rental property. Www irs gov e pay Nonresidential real property. Www irs gov e pay See Which Property Class Applies Under GDS in chapter 4 of Publication 946 for examples of the types of property included in each class. Www irs gov e pay What Is the Placed-in-Service Date? You begin to claim depreciation when your property is placed in service for use either in a trade or business or for the production of income. Www irs gov e pay The placed-in-service date for your property is the date the property is ready and available for a specific use. Www irs gov e pay It is therefore not necessarily the date it is first used. Www irs gov e pay If you converted property held for personal use to use in a trade or business or for the production of income, treat the property as being placed in service on the conversion date. Www irs gov e pay See Placed in Service under When Does Depreciation Begin and End , earlier, for examples illustrating when property is placed in service. Www irs gov e pay What Is the Basis for Depreciation? The basis for depreciation of MACRS property is the property's cost or other basis multiplied by the percentage of business/investment use. Www irs gov e pay Reduce that amount by any credits and deductions allocable to the property. Www irs gov e pay The following are examples of some of the credits and deductions that reduce basis. Www irs gov e pay Any deduction for section 179 property. Www irs gov e pay Any deduction for removal of barriers to the disabled and the elderly. Www irs gov e pay Any disabled access credit, enhanced oil recovery credit, and credit for employer-provided childcare facilities and services. Www irs gov e pay Any special depreciation allowance. Www irs gov e pay Basis adjustment for investment credit property under section 50(c) of the Internal Revenue Code. Www irs gov e pay For information about how to determine the cost or other basis of property, see What Is the Basis of Your Depreciable Property , earlier. Www irs gov e pay Also, see chapter 6. Www irs gov e pay For additional credits and deductions that affect basis, see section 1016 of the Internal Revenue Code. Www irs gov e pay Which Recovery Period Applies? The recovery period of property is the number of years over which you recover its cost or other basis. Www irs gov e pay It is determined based on the depreciation system (GDS or ADS) used. Www irs gov e pay See Table 7-1 for recovery periods under both GDS and ADS for some commonly used assets. Www irs gov e pay For a complete list of recovery periods, see the Table of Class Lives and Recovery Periods in Appendix B of Publication 946. Www irs gov e pay House trailers for farm laborers. Www irs gov e pay   To depreciate a house trailer you supply as housing for those who work on your farm, use one of the following recovery periods if the house trailer is mobile (it has wheels and a history of movement). Www irs gov e pay A 7-year recovery period under GDS. Www irs gov e pay A 10-year recovery period under ADS. Www irs gov e pay   However, if the house trailer is not mobile (its wheels have been removed and permanent utilities and pipes attached to it), use one of the following recovery periods. Www irs gov e pay A 20-year recovery period under GDS. Www irs gov e pay A 25-year recovery period under ADS. Www irs gov e pay Water wells. Www irs gov e pay   Water wells used to provide water for raising poultry and livestock are land improvements. Www irs gov e pay If they are depreciable, use one of the following recovery periods. Www irs gov e pay A 15-year recovery period under GDS. Www irs gov e pay A 20-year recovery period under ADS. Www irs gov e pay   The types of water wells that can be depreciated were discussed earlier in Irrigation systems and water wells under Property Having a Determinable Useful Life . Www irs gov e pay Table 7-1. Www irs gov e pay Farm Property Recovery Periods   Recovery Period in Years Assets GDS ADS Agricultural structures (single purpose) 10 15 Automobiles 5 5 Calculators and copiers 5 6 Cattle (dairy or breeding) 5 7 Communication equipment1 7 10 Computer and peripheral equipment 5 5 Drainage facilities 15 20 Farm buildings2 20 25 Farm machinery and equipment 7 10 Fences (agricultural) 7 10 Goats and sheep (breeding) 5 5 Grain bin 7 10 Hogs (breeding) 3 3 Horses (age when placed in service)     Breeding and working (12 years or less) 7 10 Breeding and working (more than 12 years) 3 10 Racing horses 3 12 Horticultural structures (single purpose) 10 15 Logging machinery and equipment3 5 6 Nonresidential real property 394 40 Office furniture, fixtures, and equipment (not calculators, copiers, or typewriters) 7 10 Paved lots 15 20 Residential rental property 27. Www irs gov e pay 5 40 Tractor units (over-the-road) 3 4 Trees or vines bearing fruit or nuts 10 20 Truck (heavy duty, unloaded weight 13,000 lbs. Www irs gov e pay or more) 5 6 Truck (actual weight less than 13,000 lbs) 5 5 Water wells 15 20 1 Not including communication equipment listed in other classes. Www irs gov e pay 2 Not including single purpose agricultural or horticultural structures. Www irs gov e pay 3 Used by logging and sawmill operators for cutting of timber. Www irs gov e pay 4 For property placed in service after May 12, 1993; for property placed in service before May 13, 1993,  the recovery period is 31. Www irs gov e pay 5 years. Www irs gov e pay Which Convention Applies? Under MACRS, averaging conventions establish when the recovery period begins and ends. Www irs gov e pay The convention you use determines the number of months for which you can claim depreciation in the year you place property in service and in the year you dispose of the property. Www irs gov e pay Use one of the following conventions. Www irs gov e pay The half-year convention. Www irs gov e pay The mid-month convention. Www irs gov e pay The mid-quarter convention. Www irs gov e pay For a detailed explanation of each convention, see Which Convention Applies in chapter 4 of Publication 946. Www irs gov e pay Also, see the Instructions for Form 4562. Www irs gov e pay Which Depreciation Method Applies? MACRS provides three depreciation methods under GDS and one depreciation method under ADS. Www irs gov e pay The 200% declining balance method over a GDS recovery period. Www irs gov e pay The 150% declining balance method over a GDS recovery period. Www irs gov e pay The straight line method over a GDS recovery period. Www irs gov e pay The straight line method over an ADS recovery period. Www irs gov e pay Depreciation Table. Www irs gov e pay   The following table lists the types of property you can depreciate under each method. Www irs gov e pay The declining balance method is abbreviated as DB and the straight line method is abbreviated as SL. Www irs gov e pay Depreciation Table System/Method   Type of Property GDS using  150% DB • All property used in a farming business (except real property)   • All 15- and 20-year property   • Nonfarm 3-, 5-, 7-, and 10-year property1 GDS using SL • Nonresidential real property   • Residential rental property   • Trees or vines bearing fruit or nuts   • All 3-, 5-, 7-, 10-, 15-, and 20-year property1 ADS using SL • Property used predomi- nantly outside the United States   • Farm property used when an election not to apply the uniform capitalization rules is in effect   • Tax-exempt property   • Tax-exempt bond-financed property   • Imported property2   • Any property for which you elect to use this method1 GDS using  200% DB • Nonfarm 3-, 5-, 7-, and 10-year property 1Elective method 2See section 168(g)(6) of the Internal Revenue  Code Property used in farming business. Www irs gov e pay   For personal property placed in service after 1988 in a farming business, you must use the 150% declining balance method over a GDS recovery period or you can elect one of the following methods. Www irs gov e pay The straight line method over a GDS recovery period. Www irs gov e pay The straight line method over an ADS recovery period. Www irs gov e pay For property placed in service before 1999, you could have elected to use the 150% declining balance method using the ADS recovery periods for certain property classes. Www irs gov e pay If you made this election, continue to use the same method and recovery period for that property. Www irs gov e pay Real property. Www irs gov e pay   You can depreciate real property using the straight line method under either GDS or ADS. Www irs gov e pay Switching to straight line. Www irs gov e pay   If you use a declining balance method, you switch to the straight line method in the year it provides an equal or greater deduction. Www irs gov e pay If you use the MACRS percentage tables, discussed later under How Is the Depreciation Deduction Figured , you do not need to determine in which year your deduction is greater using the straight line method. Www irs gov e pay The tables have the switch to the straight line method built into their rates. Www irs gov e pay Fruit or nut trees and vines. Www irs gov e pay   Depreciate trees and vines bearing fruit or nuts under GDS using the straight line method over a 10-year recovery period. Www irs gov e pay ADS required for some farmers. Www irs gov e pay   If you elect not to apply the uniform capitalization rules to any plant shown in Table 6-1 of chapter 6 and produced in your farming business, you must use ADS for all property you place in service in any year the election is in effect. Www irs gov e pay See chapter 6 for a discussion of the application of the uniform capitalization rules to farm property. Www irs gov e pay Electing a different method. Www irs gov e pay   As shown in the Depreciation Table , you can elect a different method for depreciation for certain types of property. Www irs gov e pay You must make the election by the due date of the return (including extensions) for the year you placed the property in service. Www irs gov e pay However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of your return (excluding extensions). Www irs gov e pay Attach the election to the amended return and write “Filed pursuant to section 301. Www irs gov e pay 9100-2” on the election statement. Www irs gov e pay File the amended return at the same address you filed the original return. Www irs gov e pay Once you make the election, you cannot change it. Www irs gov e pay    If you elect to use a different method for one item in a property class, you must apply the same method to all property in that class placed in service during the year of the election. Www irs gov e pay However, you can make the election on a property-by-property basis for residential rental and nonresidential real property. Www irs gov e pay Straight line election. Www irs gov e pay   Instead of using the declining balance method, you can elect to use the straight line method over the GDS recovery period. Www irs gov e pay Make the election by entering “S/L” under column (f) in Part III of Form 4562. Www irs gov e pay ADS election. Www irs gov e pay   As explained earlier under Which Depreciation System (GDS or ADS) Applies , you can elect to use ADS even though your property may come under GDS. Www irs gov e pay ADS uses the straight line method of depreciation over the ADS recovery periods, which are generally longer than the GDS recovery periods. Www irs gov e pay The ADS recovery periods for many assets used in the business of farming are listed in Table 7–1. Www irs gov e pay Additional ADS recovery periods for other classes of property may be found in the Table of Class Lives and Recovery Periods in Appendix B of Publication 946. Www irs gov e pay How Is the Depreciation Deduction Figured? To figure your depreciation deduction under MACRS, you first determine the depreciation system, property class, placed-in-service date, basis amount, recovery period, convention, and depreciation method that applies to your property. Www irs gov e pay Then you are ready to figure your depreciation deduction. Www irs gov e pay You can figure it in one of two ways. Www irs gov e pay You can use the percentage tables provided by the IRS. Www irs gov e pay You can figure your own deduction without using the tables. Www irs gov e pay Figuring your own MACRS deduction will generally result in a slightly different amount than using the tables. Www irs gov e pay Using the MACRS Percentage Tables To help you figure your deduction under MACRS, the IRS has established percentage tables that incorporate the applicable convention and depreciation method. Www irs gov e pay These percentage tables are in Appendix A of Publication 946. Www irs gov e pay Rules for using the tables. Www irs gov e pay   The following rules cover the use of the percentage tables. Www irs gov e pay You must apply the rates in the percentage tables to your property's unadjusted basis. Www irs gov e pay Unadjusted basis is the same basis amount you would use to figure gain on a sale but figured without reducing your original basis by any MACRS depreciation taken in earlier years. Www irs gov e pay You cannot use the percentage tables for a short tax year. Www irs gov e pay See chapter 4 of Publication 946 for information on how to figure the deduction for a short tax year. Www irs gov e pay You generally must continue to use them for the entire recovery period of the property. Www irs gov e pay You must stop using the tables if you adjust the basis of the property for any reason other than— Depreciation allowed or allowable, or An addition or improvement to the property, which is depreciated as a separate property. Www irs gov e pay Basis adjustment due to casualty loss. Www irs gov e pay   If you reduce the basis of your property because of a casualty, you cannot continue to use the percentage tables. Www irs gov e pay For the year of the adjustment and the remaining recovery period, you must figure the depreciation yourself using the property's adjusted basis at the end of the year. Www irs gov e pay See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. Www irs gov e pay Figuring depreciation using the 150% DB method and half-year convention. Www irs gov e pay    Table 7-2 has the percentages for 3-, 5-, 7-, and 20-year property. Www irs gov e pay The percentages are based on the 150% declining balance method with a change to the straight line method. Www irs gov e pay This table covers only the half-year convention and the first 8 years for 20-year property. Www irs gov e pay See Appendix A in Publication 946 for complete MACRS tables, including tables for the mid-quarter and mid-month convention. Www irs gov e pay   The following examples show how to figure depreciation under MACRS using the percentages in Table 7-2 . Www irs gov e pay Example 1. Www irs gov e pay During the year, you bought an item of 7-year property for $10,000 and placed it in service. Www irs gov e pay You do not elect a section 179 expense deduction for this property. Www irs gov e pay In addition, the property is not qualified property for purposes of the special depreciation allowance. Www irs gov e pay The unadjusted basis of the property is $10,000. Www irs gov e pay You use the percentages in Table 7-2 to figure your deduction. Www irs gov e pay Since this is 7-year property, you multiply $10,000 by 10. Www irs gov e pay 71% to get this year's depreciation of $1,071. Www irs gov e pay For next year, your depreciation will be $1,913 ($10,000 × 19. Www irs gov e pay 13%). Www irs gov e pay Example 2. Www irs gov e pay You had a barn constructed on your farm at a cost of $20,000. Www irs gov e pay You placed the barn in service this year. Www irs gov e pay You elect not to claim the special depreciation allowance. Www irs gov e pay The barn is 20-year property and you use the table percentages to figure your deduction. Www irs gov e pay You figure this year's depreciation by multiplying $20,000 (unadjusted basis) by 3. Www irs gov e pay 75% to get $750. Www irs gov e pay For next year, your depreciation will be $1,443. Www irs gov e pay 80 ($20,000 × 7. Www irs gov e pay 219%). Www irs gov e pay Table 7-2. Www irs gov e pay 150% Declining Balance Method (Half-Year Convention) Year 3-Year 5-Year 7-Year 20-Year 1 25. Www irs gov e pay 0 % 15. Www irs gov e pay 00 % 10. Www irs gov e pay 71 % 3. Www irs gov e pay 750 % 2 37. Www irs gov e pay 5   25. Www irs gov e pay 50   19. Www irs gov e pay 13   7. Www irs gov e pay 219   3 25. Www irs gov e pay 0   17. Www irs gov e pay 85   15. Www irs gov e pay 03   6. Www irs gov e pay 677   4 12. Www irs gov e pay 5   16. Www irs gov e pay 66   12. Www irs gov e pay 25   6. Www irs gov e pay 177   5     16. Www irs gov e pay 66   12. Www irs gov e pay 25   5. Www irs gov e pay 713   6     8. Www irs gov e pay 33   12. Www irs gov e pay 25   5. Www irs gov e pay 285   7         12. Www irs gov e pay 25   4. Www irs gov e pay 888   8         6. Www irs gov e pay 13   4. Www irs gov e pay 522   Figuring depreciation using the straight line method and half-year convention. Www irs gov e pay   The following table has the straight line percentages for 3-, 5-, 7-, and 20-year property using the half-year convention. Www irs gov e pay The table covers only the first 8 years for 20-year property. Www irs gov e pay See Appendix A in Publication 946 for complete MACRS tables, including tables for the mid-quarter and mid-month convention. Www irs gov e pay Table 7-3. Www irs gov e pay Straight Line Method (Half-Year Convention) Year 3-Year 5-Year 7-Year 20-Year 1 16. Www irs gov e pay 67 % 10 % 7. Www irs gov e pay 14 % 2. Www irs gov e pay 5 % 2 33. Www irs gov e pay 33   20   14. Www irs gov e pay 29   5. Www irs gov e pay 0   3 33. Www irs gov e pay 33   20   14. Www irs gov e pay 29   5. Www irs gov e pay 0   4 16. Www irs gov e pay 67   20   14. Www irs gov e pay 28   5. Www irs gov e pay 0   5     20   14. Www irs gov e pay 29   5. Www irs gov e pay 0   6     10   14. Www irs gov e pay 28   5. Www irs gov e pay 0   7         14. Www irs gov e pay 29   5. Www irs gov e pay 0   8         7. Www irs gov e pay 14   5. Www irs gov e pay 0    
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Face-to-face Tax Help

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

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
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• Find answers to many of your tax questions.

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

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

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

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

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

City Street Address Days/Hours of Service Telephone*
Cherry Hill 57 Haddonfield Rd.
Cherry Hill, NJ 08002

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


Services Provided

(856) 321-1328
Edison 100 Dey Place
Edison, NJ 08817

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


Services Provided

(732) 572-9752
Freehold 4 Paragon Way
Freehold, NJ 07728

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

Services Provided

(732) 660-0063
Mays Landing 5218 Atlantic Ave.
Mays Landing, NJ 08330

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


Services Provided

(609) 625-0678 
Mountainside  200 Sheffield St.
Mountainside, NJ 07092 

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


Services Provided

(908) 301-2112 
Newark  20 Washington Place
Newark, NJ 07102 

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

Services Provided

(973) 645-6690 
Paramus  1 Kalisa Way
Paramus, NJ 07652 

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

 

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


Services Provided

(201) 634-7052 
Parsippany  1719-C Rte. 10
Parsippany, NJ 07054 

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


Services Provided

(973) 808-0821 
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Paterson, NJ 07505 

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


Services Provided

(973) 357-4114 
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50 West State St. 
Trenton, NJ 08608 

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


Services Provided

(609) 989-0533 

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


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

The Taxpayer Advocate Service: Call (973) 921-4043 in Springfield or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

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

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

Internal Revenue Service
20 Washington Place
First Floor
Newark, NJ 07102

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The Www Irs Gov E Pay

Www irs gov e pay How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Www irs gov e pay By selecting the method that is best for you, you will have quick and easy access to tax help. Www irs gov e pay Contacting your Taxpayer Advocate. Www irs gov e pay   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Www irs gov e pay   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Www irs gov e pay While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Www irs gov e pay   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Www irs gov e pay Call the IRS at 1–800–829–1040. Www irs gov e pay Call, write, or fax the Taxpayer Advocate office in your area. Www irs gov e pay Call 1–800–829–4059 if you are a TTY/TDD user. Www irs gov e pay   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Www irs gov e pay Free tax services. Www irs gov e pay   To find out what services are available, get Publication 910, Guide to Free Tax Services. Www irs gov e pay It contains a list of free tax publications and an index of tax topics. Www irs gov e pay It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Www irs gov e pay Personal computer. Www irs gov e pay With your personal computer and modem, you can access the IRS on the Internet at www. Www irs gov e pay irs. Www irs gov e pay gov. Www irs gov e pay While visiting our web site, you can: Find answers to questions you may have. Www irs gov e pay Download forms and publications or search for forms and publications by topic or keyword. Www irs gov e pay View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. Www irs gov e pay View Internal Revenue Bulletins published in the last few years. Www irs gov e pay Search regulations and the Internal Revenue Code. Www irs gov e pay Receive our electronic newsletters on hot tax issues and news. Www irs gov e pay Get information on starting and operating a small business. Www irs gov e pay You can also reach us with your computer using File Transfer Protocol at ftp. Www irs gov e pay irs. Www irs gov e pay gov. Www irs gov e pay TaxFax Service. Www irs gov e pay Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. Www irs gov e pay Follow the directions from the prompts. Www irs gov e pay When you order forms, enter the catalog number for the form you need. Www irs gov e pay The items you request will be faxed to you. Www irs gov e pay For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. Www irs gov e pay Phone. Www irs gov e pay Many services are available by phone. Www irs gov e pay Ordering forms, instructions, and publications. Www irs gov e pay Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. Www irs gov e pay Asking tax questions. Www irs gov e pay Call the IRS with your tax questions at 1–800–829–1040. Www irs gov e pay TTY/TDD equipment. Www irs gov e pay If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. Www irs gov e pay TeleTax topics. Www irs gov e pay Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. Www irs gov e pay Evaluating the quality of our telephone services. Www irs gov e pay To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. Www irs gov e pay A second IRS representative sometimes monitors live telephone calls. Www irs gov e pay That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. Www irs gov e pay We sometimes record telephone calls to evaluate IRS assistors objectively. Www irs gov e pay We hold these recordings no longer than one week and use them only to measure the quality of assistance. Www irs gov e pay We value our customers' opinions. Www irs gov e pay Throughout this year, we will be surveying our customers for their opinions on our service. Www irs gov e pay Walk-in. Www irs gov e pay You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www irs gov e pay Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Www irs gov e pay Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Www irs gov e pay Mail. Www irs gov e pay You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Www irs gov e pay Find the address that applies to your part of the country. Www irs gov e pay Western part of U. Www irs gov e pay S. Www irs gov e pay : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. Www irs gov e pay S. Www irs gov e pay : Central Area Distribution Center P. Www irs gov e pay O. Www irs gov e pay Box 8903 Bloomington, IL 61702–8903 Eastern part of U. Www irs gov e pay S. Www irs gov e pay and foreign addresses: Eastern Area Distribution Center P. Www irs gov e pay O. Www irs gov e pay Box 85074 Richmond, VA 23261–5074 CD-ROM. Www irs gov e pay You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. Www irs gov e pay Prior-year tax forms and instructions. Www irs gov e pay Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. Www irs gov e pay Internal Revenue Bulletins. Www irs gov e pay The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. Www irs gov e pay irs. Www irs gov e pay gov. Www irs gov e pay The first release is available in mid-December and the final release is available in late January. Www irs gov e pay IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. Www irs gov e pay It is available in mid-February. Www irs gov e pay You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. Www irs gov e pay irs. Www irs gov e pay gov. Www irs gov e pay Prev  Up  Next   Home   More Online Publications