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1040x Amendment

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1040x Amendment

1040x amendment Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. 1040x amendment The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. 1040x amendment Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. 1040x amendment Exclusion or deduction. 1040x amendment   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 1040x amendment Your employer can tell you whether your benefit plan qualifies. 1040x amendment To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. 1040x amendment You cannot use Form 1040EZ. 1040x amendment   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 1040x amendment Therefore, you would not get an exclusion from wages. 1040x amendment Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 1040x amendment To claim the deduction, you must use Form 2441. 1040x amendment   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). 1040x amendment Statement for employee. 1040x amendment   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. 1040x amendment Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 1040x amendment Qualifying person(s). 1040x amendment   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. 1040x amendment If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. 1040x amendment Your disabled spouse who is not physically or mentally able to care for himself or herself. 1040x amendment Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). 1040x amendment Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. 1040x amendment For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. 1040x amendment Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. 1040x amendment Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. 1040x amendment   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 1040x amendment   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. 1040x amendment Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. 1040x amendment Supplemental security income (SSI) payments. 1040x amendment   Social security benefits do not include SSI payments, which are not taxable. 1040x amendment Do not include these payments in your income. 1040x amendment Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. 1040x amendment You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. 1040x amendment Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. 1040x amendment You may be entitled to a tax credit if you were permanently and totally disabled when you retired. 1040x amendment For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. 1040x amendment Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. 1040x amendment Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 1040x amendment For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. 1040x amendment Retirement and profit-sharing plans. 1040x amendment   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. 1040x amendment The payments must be reported as a pension or annuity. 1040x amendment Accrued leave payment. 1040x amendment   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. 1040x amendment The payment is not a disability payment. 1040x amendment Include it in your income in the tax year you receive it. 1040x amendment See Publication 525, Taxable and Nontaxable Income, for more information. 1040x amendment Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. 1040x amendment For information about military and government disability pensions, see Publication 525. 1040x amendment VA disability benefits. 1040x amendment   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. 1040x amendment If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. 1040x amendment   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. 1040x amendment These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. 1040x amendment Other Payments You may receive other payments that are related to your disability. 1040x amendment The following payments are not taxable. 1040x amendment Benefit payments from a public welfare fund, such as payments due to blindness. 1040x amendment Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. 1040x amendment Compensatory (but not punitive) damages for physical injury or physical sickness. 1040x amendment Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. 1040x amendment Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. 1040x amendment Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. 1040x amendment Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. 1040x amendment More detailed information can be found in Publication 525. 1040x amendment Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. 1040x amendment Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. 1040x amendment These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. 1040x amendment This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. 1040x amendment For more information, see Publication 525. 1040x amendment Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. 1040x amendment You must use Schedule A (Form 1040) to itemize your deductions. 1040x amendment See your form instructions for information on the standard deduction and the deductions you can itemize. 1040x amendment The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. 1040x amendment Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. 1040x amendment Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. 1040x amendment They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. 1040x amendment You can deduct only the amount of your medical and dental expenses that is more than 10% (7. 1040x amendment 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. 1040x amendment The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. 1040x amendment For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). 1040x amendment Artificial limbs, contact lenses, eyeglasses, and hearing aids. 1040x amendment The part of the cost of Braille books and magazines that is more than the price of regular printed editions. 1040x amendment Cost and repair of special telephone equipment for hearing-impaired persons. 1040x amendment Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. 1040x amendment ” Cost and care of a guide dog or other animal aiding a person with a physical disability. 1040x amendment Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. 1040x amendment This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. 1040x amendment Premiums for qualified long-term care insurance, up to certain amounts. 1040x amendment Improvements to a home that do not increase its value if the main purpose is medical care. 1040x amendment An example is constructing entrance or exit ramps. 1040x amendment Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. 1040x amendment See Publication 502 for more information. 1040x amendment Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. 1040x amendment If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. 1040x amendment 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. 1040x amendment You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. 1040x amendment Impairment-related expenses defined. 1040x amendment   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. 1040x amendment Publication 502 contains more detailed information. 1040x amendment Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. 1040x amendment Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. 1040x amendment To qualify, you must pay these expenses so you can work or look for work. 1040x amendment The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 1040x amendment You can claim the credit on Form 1040 or 1040A. 1040x amendment You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. 1040x amendment You figure the credit on Form 2441. 1040x amendment For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. 1040x amendment Publication 503, Child and Dependent Care Expenses, contains more detailed information. 1040x amendment Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. 1040x amendment S. 1040x amendment citizen or a resident alien and either of the following apply. 1040x amendment You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. 1040x amendment You can claim the credit on Form 1040 or 1040A. 1040x amendment You figure the credit on Schedule R. 1040x amendment For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. 1040x amendment Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. 1040x amendment Earned Income Credit This credit is based on the amount of your earned income. 1040x amendment You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. 1040x amendment To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. 1040x amendment If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. 1040x amendment You cannot use Form 1040EZ if you have a qualifying child. 1040x amendment Qualifying child. 1040x amendment   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. 1040x amendment Earned income. 1040x amendment   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 1040x amendment However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. 1040x amendment More information. 1040x amendment   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. 1040x amendment Publication 596, Earned Income Credit (EIC), contains more detailed information. 1040x amendment Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. 1040x amendment A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. 1040x amendment This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. 1040x amendment In this case you do not have to pay employment taxes on the amount you pay. 1040x amendment But if you control what work is done and how it is done, the worker is your employee. 1040x amendment If you possess the right to discharge a worker, that worker is generally considered to be your employee. 1040x amendment If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. 1040x amendment To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. 1040x amendment Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. 1040x amendment Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. 1040x amendment For more information, see chapter 7 of Publication 535, Business Expenses. 1040x amendment Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. 1040x amendment The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. 1040x amendment See Form 8826, Disabled Access Credit, for more information. 1040x amendment Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. 1040x amendment One targeted group consists of vocational rehabilitation referrals. 1040x amendment These are individuals who have a physical or mental disability that results in a substantial handicap to employment. 1040x amendment See Form 5884, Work Opportunity Credit. 1040x amendment How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040x amendment Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040x amendment Free help with your tax return. 1040x amendment   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040x amendment The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040x amendment The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040x amendment Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x amendment Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040x amendment To find the nearest VITA or TCE site, visit IRS. 1040x amendment gov or call 1-800-906-9887. 1040x amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x amendment aarp. 1040x amendment org/money/taxaide or call 1-888-227-7669. 1040x amendment   For more information on these programs, go to IRS. 1040x amendment gov and enter “VITA” in the search box. 1040x amendment Internet. 1040x amendment IRS. 1040x amendment gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040x amendment Apply for an Employer Identification Number (EIN). 1040x amendment Go to IRS. 1040x amendment gov and enter Apply for an EIN in the search box. 1040x amendment Request an Electronic Filing PIN by going to IRS. 1040x amendment gov and entering Electronic Filing PIN in the search box. 1040x amendment Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040x amendment gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x amendment If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x amendment Check the status of your amended return. 1040x amendment Go to IRS. 1040x amendment gov and enter Where's My Amended Return in the search box. 1040x amendment Download forms, instructions, and publications, including some accessible versions. 1040x amendment Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040x amendment gov or IRS2Go. 1040x amendment Tax return and tax account transcripts are generally available for the current year and past three years. 1040x amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x amendment gov. 1040x amendment Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040x amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x amendment gov. 1040x amendment Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040x amendment gov or IRS2Go. 1040x amendment Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040x amendment An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040x amendment Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040x amendment If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040x amendment Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x amendment Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040x amendment gov. 1040x amendment Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040x amendment Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040x amendment AARP offers the Tax-Aide counseling program as part of the TCE program. 1040x amendment Visit AARP's website to find the nearest Tax-Aide location. 1040x amendment Research your tax questions. 1040x amendment Search publications and instructions by topic or keyword. 1040x amendment Read the Internal Revenue Code, regulations, or other official guidance. 1040x amendment Read Internal Revenue Bulletins. 1040x amendment Sign up to receive local and national tax news by email. 1040x amendment Phone. 1040x amendment You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x amendment Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040x amendment Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040x amendment Call to locate the nearest volunteer help site, 1-800-906-9887. 1040x amendment Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040x amendment Most VITA and TCE sites offer free electronic filing. 1040x amendment Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x amendment Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x amendment Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040x amendment The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040x amendment If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x amendment Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x amendment Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x amendment Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040x amendment Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x amendment Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040x amendment You should receive your order within 10 business days. 1040x amendment Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040x amendment Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040x amendment Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040x amendment Call to ask tax questions, 1-800-829-1040. 1040x amendment Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x amendment The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x amendment These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040x amendment gsa. 1040x amendment gov/fedrelay. 1040x amendment Walk-in. 1040x amendment You can find a selection of forms, publications and services — in-person, face-to-face. 1040x amendment Products. 1040x amendment You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x amendment Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x amendment Services. 1040x amendment You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040x amendment An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x amendment If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040x amendment No appointment is necessary—just walk in. 1040x amendment Before visiting, check www. 1040x amendment irs. 1040x amendment gov/localcontacts for hours of operation and services provided. 1040x amendment Mail. 1040x amendment You can send your order for forms, instructions, and publications to the address below. 1040x amendment You should receive a response within 10 business days after your request is received. 1040x amendment  Internal Revenue Service 1201 N. 1040x amendment Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040x amendment   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x amendment Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x amendment What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040x amendment We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040x amendment You face (or your business is facing) an immediate threat of adverse action. 1040x amendment You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x amendment   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040x amendment Here's why we can help: TAS is an independent organization within the IRS. 1040x amendment Our advocates know how to work with the IRS. 1040x amendment Our services are free and tailored to meet your needs. 1040x amendment We have offices in every state, the District of Columbia, and Puerto Rico. 1040x amendment How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040x amendment irs. 1040x amendment gov/advocate, or call us toll-free at 1-877-777-4778. 1040x amendment How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040x amendment irs. 1040x amendment gov/sams. 1040x amendment Low Income Taxpayer Clinics. 1040x amendment   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040x amendment Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x amendment Visit www. 1040x amendment TaxpayerAdvocate. 1040x amendment irs. 1040x amendment gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x amendment Prev  Up  Next   Home   More Online Publications
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The 1040x Amendment

1040x amendment Listed Property Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Listed Property DefinedPassenger Automobile Defined Dwelling Unit Other Property Used for Transportation Computers and Related Peripheral Equipment Predominant Use TestMeeting the Predominant Use Test Qualified Business Use Method of Allocating Use Applying the Predominant Use Test Deductions After Recovery Period Leased PropertyLessor Lessee What Records Must Be KeptAdequate Records Reporting Information on Form 4562 Deductions in Later Years Appendix Topics - This chapter discusses: Listed property defined The predominant use test What records must be kept Useful Items - You may want to see: Publication 463 Travel, Entertainment, and Gift Expenses 587 Business Use of Your Home (Including Use by Day-Care Providers) 917 Business Use of a Car 946 How To Depreciate Property Form (and Instructions) 2106–EZ Unreimbursed Employee Business Expenses 2106 Employee Business Expenses 4255 Recapture of Investment Credit 4562 Depreciation and Amortization This chapter discusses some special rules and recordkeeping requirements for listed property. 1040x amendment For complete coverage of the rules, including the rules concerning passenger automobiles, see Publication 946. 1040x amendment If listed property is not used predominantly (more than 50%) in a qualified business use as discussed inPredominant Use Test, later, the section 179 deduction is not allowable and the property must be depreciated using the straight line method. 1040x amendment Listed Property Defined Listed property is any of the following: Any passenger automobile (defined later), Any other property used for transportation, Any property of a type generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video recording equipment), Any computer and related peripheral equipment, defined later, unless it is used only at a regular business establishment and owned or leased by the person operating the establishment. 1040x amendment A regular business establishment includes a portion of a dwelling unit (defined later), if, and only if, that portion is used both regularly and exclusively for business as discussed in Publication 587. 1040x amendment Any cellular telephone (or similar telecommunication equipment) placed in service or leased in a tax year beginning after 1989. 1040x amendment Passenger Automobile Defined A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (at 6,000 pounds or less of gross vehicle weight for trucks and vans). 1040x amendment It includes any part, component, or other item physically attached to the automobile or usually included in the purchase price of an automobile. 1040x amendment A passenger automobile does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business, and A vehicle used directly in the trade or business of transporting persons or property for compensation or hire. 1040x amendment Dwelling Unit A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. 1040x amendment It does not include a unit in a hotel, motel, inn, or other establishment where more than half the units are used on a transient basis. 1040x amendment Other Property Used for Transportation Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles for transporting persons or goods. 1040x amendment Listed property does not include: Any vehicle which, by reason of its design, is not likely to be used more than a minimal amount for personal purposes, such as clearly marked police and fire vehicles, ambulances, or hearses used for those purposes, Any vehicle that is designed to carry cargo and that has a loaded gross vehicle weight over 14,000 pounds, bucket trucks (cherry pickers), cement mixers, combines, cranes and derricks, delivery trucks with seating only for the driver (or only for the driver plus a folding jump seat), dump trucks (including garbage trucks), flatbed trucks, forklifts, qualified moving vans, qualified specialized utility repair trucks, and refrigerated trucks, Any passenger bus used for that purpose with a capacity of at least 20 passengers and school buses, Any tractor or other special purpose farm vehicle, and unmarked vehicles used by law enforcement officers if the use is officially authorized, and Any vehicle, such as a taxicab, if substantially all its use is in the trade or business of providing services to transport persons or property for compensation or hire by unrelated persons. 1040x amendment Computers and Related Peripheral Equipment A computer is a programmable electronically activated device that: Is capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention, and Consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. 1040x amendment Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. 1040x amendment Computer or peripheral equipment does not include: Any equipment which is an integral part of property which is not a computer, Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment, and Equipment of a kind, used primarily for the user's amusement or entertainment, such as video games. 1040x amendment Predominant Use Test If “listed property,” defined earlier, placed in service after June 18, 1984, is not used predominantly (more than 50%) in a qualified business use during any tax year: The section 179 deduction on the property is not allowable, and You must depreciate the property using the straight line method. 1040x amendment Listed property placed in service before 1987. 1040x amendment   For listed property placed in service before 1987, depreciate the property over the following period: Class of Property Listed Property Recovery Period 3-year property 5 years 5-year property 12 years 10-year property 25 years 18-year real property 40 years 19-year real property 40 years If you must use the above recovery periods for listed property not used predominantly in a trade or business, use the percentages from Table 16 titled Listed Property Not Used Predominantly (Other Than 18- or 19-year Real Property), and Table 17 for 18- or 19-year real property, near the end of this publication in the Appendix. 1040x amendment Listed property placed in service after 1986. 1040x amendment   For information on listed property placed in service after 1986, see Publication 946. 1040x amendment Meeting the Predominant Use Test Listed property meets the predominant use test for any tax year if its business use is more than 50% of its total use. 1040x amendment You must allocate the use of any item of listed property used for more than one purpose during the tax year among its various uses. 1040x amendment The percentage of investment use of listed property cannot be used as part of the percentage of qualified business use to meet the predominant use test. 1040x amendment However, the combined total of business and investment use is taken into account to figure your depreciation deduction for the property. 1040x amendment Note: Property does not stop being predominantly used in a qualified business use because of a transfer at death. 1040x amendment Example. 1040x amendment Sarah Bradley uses a home computer 50% of the time to manage her investments. 1040x amendment She also uses the computer 40% of the time in her part-time consumer research business. 1040x amendment Sarah's home computer is listed property because it is not used at a regular business establishment. 1040x amendment Because her business use of the computer does not exceed 50%, the computer is not predominantly used in a qualified business use for the tax year. 1040x amendment Because she does not meet the predominant use test, she cannot elect a section 179 deduction for this property. 1040x amendment Her combined rate of business/investment use for determining her depreciation deduction is 90%. 1040x amendment Qualified Business Use A qualified business use is any use in your trade or business. 1040x amendment However, it does not include: The use of property held merely to produce income (investment use), The leasing of property to any 5% owner or related person (to the point that the property is used by a 5% owner or person related to the owner or lessee of the property), The use of property as compensation for the performance of services by a 5% owner or related person, or The use of property as compensation for the performance of services by any person (other than a5% owner or related person) unless the value of the use is included in that person's gross income for the use of the property and income tax is withheld on that amount where required. 1040x amendment See Employees, later. 1040x amendment 5% owner. 1040x amendment   A 5% owner of a business, other than a corporation, is any person who owns more than 5% of the capital or profits interest in the business. 1040x amendment   A 5% owner of a corporation is any person who owns, or is considered to own: More than 5% of the outstanding stock of the corporation, or Stock possessing more than 5% of the total combined voting power of all stock in the corporation. 1040x amendment Related person. 1040x amendment   A related person is anyone related to a taxpayer as discussed under Related persons, in chapter 2 under Nonqualifying Property in Publication 946. 1040x amendment Entertainment Use The use of listed property for entertainment, recreation, or amusement purposes is treated as a qualified business use only to the extent that expenses (other than interest and property tax expenses) for its use are deductible as ordinary and necessary business expenses. 1040x amendment See Publication 463. 1040x amendment Leasing or Compensatory Use of Aircraft If at least 25% of the total use of any aircraft during the tax year is for a qualified business use, the leasing or compensatory use of the aircraft by a 5% owner or related person is treated as a qualified business use. 1040x amendment Commuting The use of a vehicle for commuting is not business use, regardless of whether work is performed during the trip. 1040x amendment Use of Your Passenger Automobile by Another Person If someone else uses your automobile, that use is not business use unless: That use is directly connected with your business, The value of the use is property reported by you as income to the other person and tax is withheld on the income where required, or The value of the use results in a payment of fair market rent. 1040x amendment Any payment to you for the use of the automobile is treated as a rent payment for 3). 1040x amendment Employees Any use by an employee of his or her own listed property (or listed property rented by an employee) in performing services as an employee is not business use unless: The use is for the employer's convenience, and The use is required as a condition of employment. 1040x amendment Use for the employer's convenience. 1040x amendment   Whether the use of listed property is for the employer's convenience must be determined from all the facts. 1040x amendment The use is for the employer's convenience if it is for a substantial business reason of the employer. 1040x amendment The use of listed property during the employee's regular working hours to carry on the employer's business is generally for the employer's convenience. 1040x amendment Use required as a condition of employment. 1040x amendment   Whether the use of listed property is a condition of employment depends on all the facts and circumstances. 1040x amendment The use of property must be required for the employee to perform duties properly. 1040x amendment The employer need not explicitly require the employee to use the property. 1040x amendment A mere statement by the employer that the use of the property is a condition of employment is not sufficient. 1040x amendment Example 1. 1040x amendment Virginia Sycamore is employed as a courier with We Deliver which provides local courier services. 1040x amendment She owns and uses a motorcycle to deliver packages to downtown offices. 1040x amendment We Deliver explicitly requires all delivery persons to own a small car or motorcycle for use in their employment. 1040x amendment The company reimburses delivery persons for their costs. 1040x amendment Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. 1040x amendment Example 2. 1040x amendment Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. 1040x amendment He must travel to these sites on a regular basis. 1040x amendment Uplift does not furnish an automobile or explicitly require him to use his own automobile. 1040x amendment However, it reimburses him for any costs he incurs in traveling to the various sites. 1040x amendment The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. 1040x amendment Method of Allocating Use For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. 1040x amendment You determine the percentage of qualified business use by dividing the number of miles the vehicle is driven for business purposes during the year by the total number of miles the vehicle is driven for all purposes (including business miles) during the year. 1040x amendment For other items of listed property, allocate the property's use on the basis of the most appropriate unit of time. 1040x amendment For example, you can determine the percentage of business use of a computer by dividing the number of hours the computer is used for business purposes during the year by the total number of hours the computer is used for all purposes (including business hours) during the year. 1040x amendment Applying the Predominant Use Test You must apply the predominant use test for an item of listed property each year of the recovery period. 1040x amendment First Recovery Year If any item of listed property is not used predominantly in a qualified business use in the year it is placed in service: The property is not eligible for a section 179 deduction, and The depreciation deduction must be figured using the straight line method. 1040x amendment Note: The required use of the straight line method for an item of listed property that does not meet the predominant use test is not the same as electing the straight line method. 1040x amendment It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. 1040x amendment Years After the First Recovery Year If you use listed property predominantly (more than 50%) in a qualified business use in the tax year you place it in service, but not in a subsequent tax year during the recovery period, the following rules apply: Figure depreciation using the straight line method. 1040x amendment Do this for each year, beginning with the year you no longer use the property predominantly in a qualified business use, and Figure any excess depreciation on the property and add it to: Your gross income, and The adjusted basis of your property. 1040x amendment See Recapture of excess depreciation, next. 1040x amendment Recapture of excess depreciation. 1040x amendment   You must include any excess depreciation in your gross income for the first tax year the property is not predominantly used in a qualified business use. 1040x amendment Any excess depreciation must also be added to the adjusted basis of your property. 1040x amendment Excess depreciation is the excess (if any) of: The amount of depreciation allowable for the property (including any section 179 deduction claimed) for tax years before the first tax year the property was not predominantly used in a qualified business use, over The amount of depreciation that would have been allowable for those years if the property were not used predominantly in a qualified business use for the year it was placed in service. 1040x amendment This means you figure your depreciation using the percentages fromTable 16 or 17. 1040x amendment For information on investment credit recapture, see the instructions for Form 4255. 1040x amendment Deductions After Recovery Period When listed property (other than passenger automobiles) is used for business, investment, and personal purposes, no deduction is ever allowable for the personal use. 1040x amendment In tax years after the recovery period, you must determine if there is any unrecovered basis remaining before you compute the depreciation deduction for that tax year. 1040x amendment To make this determination, figure the depreciation for earlier tax years as if your property were used 100% for business or investment purposes, beginning with the first tax year in which some or all use is for business or investment. 1040x amendment See Car Used 50% or Less for Business in Publication 917. 1040x amendment Leased Property The limitations on cost recovery deductions apply to the rental of listed property. 1040x amendment The following discussion covers the rules that apply to the lessor (the owner of the property) and the lessee (the person who rents the property from the owner). 1040x amendment SeeLeasing a Car in Publication 917 for a discussion of leased passenger automobiles. 1040x amendment Lessor The limitations on cost recovery generally do not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. 1040x amendment A person is considered regularly engaged in the business of leasing listed property only if contracts for leasing of listed property are entered into with some frequency over a continuous period of time. 1040x amendment This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of the person's business in its entirety. 1040x amendment Occasional or incidental leasing activity is insufficient. 1040x amendment For example, a person leasing only one passenger automobile during a tax year is not regularly engaged in the business of leasing automobiles. 1040x amendment An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. 1040x amendment Lessee A lessee of listed property (other than passenger automobiles), must include an amount in gross income called the inclusion amount for the first tax year the property is not used predominantly in a qualified business use. 1040x amendment Inclusion amount for property leased before 1987. 1040x amendment   You determine the inclusion amount for property leased after June 18, 1984 and before 1987 by multiplying the fair market value of the property by both the average business/investment use percentage and the applicable percentage. 1040x amendment You can find the applicable percentages for listed property that is 5- or 10-year recovery property in Tables 19 or 20 in Appendix A of Publication 946. 1040x amendment   The lease term for listed property other than 18- or 19-year real property, and residential rental or nonresidential real property, includes options to renew. 1040x amendment For 18- or 19-year real property and residential rental or nonresidential real property that is listed property, the period of the lease does not include any option to renew at fair market value, determined at the time of renewal. 1040x amendment You treat two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property as one lease. 1040x amendment Special rules. 1040x amendment   The lessee adds the inclusion amount to gross income in the next tax year if: The lease term begins within 9 months before the close of the lessee's tax year, The lessee does not use the property predominantly in a qualified business use during that portion of the tax year, and The lease term continues into the lessee's next tax year. 1040x amendment The lessee determines the inclusion amount by taking into account the average of the business/investment use for both tax years and the applicable percentage for the tax year the lease term begins. 1040x amendment   If the lease term is less than one year, the amount included in gross income is the amount that bears the same ratio to the additional inclusion amount as the number of days in the lease term bears to 365. 1040x amendment Maximum inclusion amount. 1040x amendment   The inclusion amount cannot be more than the sum of the deductible amounts of rent allocable to the lessee's tax year in which the amount must be included in gross income. 1040x amendment What Records Must Be Kept You cannot take any depreciation or section 179 deduction for the use of listed property (including passenger automobiles) unless you can prove business/investment use with adequate records or sufficient evidence to support your own statements. 1040x amendment How long to keep records. 1040x amendment   For listed property, records must be kept for as long as any excess depreciation can be recaptured (included in income). 1040x amendment Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. 1040x amendment It is not necessary to record information in an account book, diary, or similar record if the information is already shown on the receipt. 1040x amendment However, your records should back up your receipts in an orderly manner. 1040x amendment Elements of Expenditure or Use The records or other documentary evidence must support: The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses, The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year, The date of the expenditure or use, and The business or investment purpose for the expenditure or use. 1040x amendment Written documents of your expenditure or use are generally better evidence than oral statements alone. 1040x amendment A written record prepared at or near the time of the expenditure or use has greater value as proof of the expenditure or use. 1040x amendment A daily log is not required. 1040x amendment However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time and backed up by other documents is preferable to a statement prepared later. 1040x amendment Timeliness The elements of an expenditure or use must be recorded at the time you have full knowledge of the elements. 1040x amendment An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use is generally considered a timely record if in the regular course of business: The statement is submitted by an employee to the employer, or The statement is submitted by an independent contractor to the client or customer. 1040x amendment For example, a log maintained on a weekly basis, which accounts for use during the week, will be considered a record made at or near the time of use. 1040x amendment Business Purpose Supported An adequate record of business purpose must generally be in the form of a written statement. 1040x amendment However, the amount of backup necessary to establish a business purpose depends on the facts and circumstances of each case. 1040x amendment A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. 1040x amendment For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. 1040x amendment Business Use Supported An adequate record contains enough information on each element of every business or investment use. 1040x amendment The amount of detail required to support the use depends on the facts and circumstances. 1040x amendment For example, a taxpayer whose only business use of a truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. 1040x amendment Although an adequate record generally must be written, a record of the business use of listed property, such as a computer or automobile, can be prepared in a computer memory device using a logging program. 1040x amendment Separate or Combined Expenditures or Uses Each use by you is normally considered a separate use. 1040x amendment However, repeated uses can be combined as a single item. 1040x amendment Each expenditure is recorded as a separate item and not combined with other expenditures. 1040x amendment If you choose, however, amounts spent for the use of listed property during a tax year, such as for gasoline or automobile repairs, can be combined. 1040x amendment If these expenses are combined, you do not need to support the business purpose of each expense. 1040x amendment Instead, you can divide the expenses based on the total business use of the listed property. 1040x amendment Uses which can be considered part of a single use, such as a round trip or uninterrupted business use, can be accounted for by a single record. 1040x amendment For example, use of a truck to make deliveries at several locations which begin and end at the business premises and can include a stop at the business in between deliveries can be accounted for by a single record of miles driven. 1040x amendment Use of a passenger automobile by a salesperson for a business trip away from home over a period of time can be accounted for by a single record of miles traveled. 1040x amendment Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. 1040x amendment Confidential Information If any of the information on the elements of an expenditure or use is confidential, it does not need to be in the account book or similar record if it is recorded at or near the time of the expenditure or use. 1040x amendment It must be kept elsewhere and made available as support to the district director on request. 1040x amendment Substantial Compliance If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the district director's satisfaction, you can establish this element by any evidence the district director deems adequate. 1040x amendment If you fail to establish that you have substantially complied with the adequate records requirement for an element of an expenditure or use to the district director's satisfaction, you must establish the element: By your own oral or written statement containing detailed information as to the element, and By other evidence sufficient to establish the element. 1040x amendment If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. 1040x amendment If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. 1040x amendment Sampling You can maintain an adequate record for portions of a tax year and use that record to support your business and investment use for the entire tax year if it can be shown by other evidence that the periods for which an adequate record is maintained are representative of use throughout the year. 1040x amendment Loss of Records When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. 1040x amendment Reporting Information on Form 4562 If you claim a deduction for any listed property, you must provide the requested information on page 2, Section B of Form 4562. 1040x amendment If you claim a deduction for any vehicle, you must answer certain questions onpage 2 of Form 4562 to provide information about the vehicle use. 1040x amendment Employees. 1040x amendment   Employees claiming the standard mileage rate or actual expenses (including depreciation) must use Form 2106 instead of Part V of Form 4562. 1040x amendment Employees claiming the standard mileage rate may be able to use Form 2106–EZ. 1040x amendment Employer who provides vehicles to employees. 1040x amendment   An employer who provides vehicles to employees must obtain enough information from those employees to provide the requested information onForm 4562. 1040x amendment   An employer who provides more than five vehicles to employees need not include any information on his or her tax return. 1040x amendment Instead, the employer must obtain the information from his or her employees and indicate on his or her return that the information was obtained and is being retained. 1040x amendment   You do not need to provide the information requested on page 2 of Form 4562 if, as an employer: You can satisfy the requirements of a written policy statement for vehicles either not used for personal purposes, or not used for personal purposes other than commuting, or You treat all vehicle use by employees as personal use. 1040x amendment See the instructions for Form 4562. 1040x amendment Deductions in Later Years When listed property is used for business, investment, and personal purposes, no deduction is allowable for its personal use either in the current year or any later tax year. 1040x amendment In later years, you must determine if there is any remaining unadjusted or unrecovered basis before you compute the depreciation deduction for that tax year. 1040x amendment In making this determination, figure the depreciation deductions for earlier tax years as if the listed property were used 100% for business or investment purposes in those years, beginning with the first tax year in which some or all of the property use is for business or investment. 1040x amendment For more information about deductions after the recovery period for automobiles, see Publication 917. 1040x amendment Appendix The following tables are for use in figuring depreciation deductions under the ACRS system. 1040x amendment Table 1. 1040x amendment 15-Year Real Property* (Other Than Low-Inclome Housing) Table 3. 1040x amendment Low-Income Housing* Table 6 - Table 9 Table 6 - Table 9 Table 10 - Table 13 Table 14 - Table 17 Prev  Up  Next   Home   More Online Publications