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1040z Tax Form

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1040z Tax Form

1040z tax form Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. 1040z tax form However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. 1040z tax form If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. 1040z tax form Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. 1040z tax form Also include any state and local general sales taxes paid for a leased motor vehicle. 1040z tax form Do not include sales taxes paid on items used in your trade or business. 1040z tax form To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. 1040z tax form You must keep your actual receipts showing general sales taxes paid to use this method. 1040z tax form Refund of general sales taxes. 1040z tax form   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. 1040z tax form If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. 1040z tax form But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. 1040z tax form See Recoveries in Pub. 1040z tax form 525 for details. 1040z tax form Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. 1040z tax form You may also be able to add the state and local general sales taxes paid on certain specified items. 1040z tax form To figure your state and local general sales tax deduction using the tables, complete the worksheet below. 1040z tax form If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. 1040z tax form State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. 1040z tax form ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. 1040z tax form   1. 1040z tax form Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. 1040z tax form $     Next. 1040z tax form If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. 1040z tax form Otherwise, go to line 2       2. 1040z tax form Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. 1040z tax form Enter -0-                   Yes. 1040z tax form Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. 1040z tax form $       3. 1040z tax form Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. 1040z tax form Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. 1040z tax form Enter your local general sales tax rate, but omit the percentage sign. 1040z tax form For example, if your local general sales tax rate was 2. 1040z tax form 5%, enter 2. 1040z tax form 5. 1040z tax form If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. 1040z tax form (If you do not know your local general sales tax rate, contact your local government. 1040z tax form ) 3. 1040z tax form . 1040z tax form       4. 1040z tax form Did you enter -0- on line 2 above?             No. 1040z tax form Skip lines 4 and 5 and go to line 6             Yes. 1040z tax form Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. 1040z tax form For example, if your state general sales tax rate is 6%, enter 6. 1040z tax form 0 4. 1040z tax form . 1040z tax form       5. 1040z tax form Divide line 3 by line 4. 1040z tax form Enter the result as a decimal (rounded to at least three places) 5. 1040z tax form . 1040z tax form       6. 1040z tax form Did you enter -0- on line 2 above?             No. 1040z tax form Multiply line 2 by line 3   6. 1040z tax form $     Yes. 1040z tax form Multiply line 1 by line 5. 1040z tax form If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. 1040z tax form Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. 1040z tax form $   8. 1040z tax form Deduction for general sales taxes. 1040z tax form Add lines 1, 6, and 7. 1040z tax form Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. 1040z tax form Be sure to enter “ST” on the dotted line to the left of the entry space 8. 1040z tax form $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. 1040z tax form    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. 1040z tax form Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. 1040z tax form If married filing separately, do not include your spouse's income. 1040z tax form Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. 1040z tax form Tax-exempt interest. 1040z tax form Veterans' benefits. 1040z tax form Nontaxable combat pay. 1040z tax form Workers' compensation. 1040z tax form Nontaxable part of social security and railroad retirement benefits. 1040z tax form Nontaxable part of IRA, pension, or annuity distributions. 1040z tax form Do not include rollovers. 1040z tax form Public assistance payments. 1040z tax form The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. 1040z tax form Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. 1040z tax form What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. 1040z tax form If there is no table for your state, the table amount is considered to be zero. 1040z tax form Multiply the table amount for each state you lived in by a fraction. 1040z tax form The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). 1040z tax form Enter the total of the prorated table amounts for each state on line 1. 1040z tax form However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. 1040z tax form Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. 1040z tax form Example. 1040z tax form You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). 1040z tax form The table amount for State A is $500. 1040z tax form The table amount for State B is $400. 1040z tax form You would figure your state general sales tax as follows. 1040z tax form State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. 1040z tax form Otherwise, complete a separate worksheet for State A and State B. 1040z tax form Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. 1040z tax form Line 2. 1040z tax form   If you checked the “No” box, enter -0- on line 2, and go to line 3. 1040z tax form If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. 1040z tax form Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. 1040z tax form See the line 1 instructions on this page to figure your 2006 income. 1040z tax form The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. 1040z tax form Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. 1040z tax form What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. 1040z tax form If there is no table for your locality, the table amount is considered to be zero. 1040z tax form Multiply the table amount for each locality you lived in by a fraction. 1040z tax form The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). 1040z tax form If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. 1040z tax form Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. 1040z tax form Example. 1040z tax form You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). 1040z tax form The table amount for Locality 1 is $100. 1040z tax form The table amount for Locality 2 is $150. 1040z tax form You would figure the amount to enter on line 2 as follows. 1040z tax form Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. 1040z tax form Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. 1040z tax form   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. 1040z tax form 25%. 1040z tax form Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. 1040z tax form 25%. 1040z tax form   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. 1040z tax form 5%. 1040z tax form Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. 1040z tax form 5%. 1040z tax form   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. 1040z tax form 0” on line 3. 1040z tax form Your local general sales tax rate of 4. 1040z tax form 0% includes the additional 1. 1040z tax form 0% Arkansas state sales tax rate for Texarkana and the 1. 1040z tax form 5% sales tax rate for Miller County. 1040z tax form What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. 1040z tax form Multiply each tax rate for the period it was in effect by a fraction. 1040z tax form The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). 1040z tax form Enter the total of the prorated tax rates on line 3. 1040z tax form Example. 1040z tax form Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). 1040z tax form The rate increased to 1. 1040z tax form 75% for the period from October 1 through December 31, 2006 (92 days). 1040z tax form You would enter “1. 1040z tax form 189” on line 3, figured as follows. 1040z tax form January 1 - September 30: 1. 1040z tax form 00 x 273/365 = 0. 1040z tax form 748   October 1 - December 31: 1. 1040z tax form 75 x 92/365 = 0. 1040z tax form 441   Total = 1. 1040z tax form 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. 1040z tax form Each locality did not have the same local general sales tax rate. 1040z tax form You lived in Texarkana, AR, or Los Angeles County, CA. 1040z tax form   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. 1040z tax form The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). 1040z tax form Example. 1040z tax form You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). 1040z tax form The local general sales tax rate for Locality 1 is 1%. 1040z tax form The rate for Locality 2 is 1. 1040z tax form 75%. 1040z tax form You would enter “0. 1040z tax form 666” on line 3 for the Locality 1 worksheet and “0. 1040z tax form 585” for the Locality 2 worksheet, figured as follows. 1040z tax form Locality 1: 1. 1040z tax form 00 x 243/365 = 0. 1040z tax form 666   Locality 2: 1. 1040z tax form 75 x 122/365 = 0. 1040z tax form 585   Line 6. 1040z tax form   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. 1040z tax form If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. 1040z tax form Line 7. 1040z tax form    Enter on line 7 any state and local general sales taxes paid on the following specified items. 1040z tax form If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. 1040z tax form A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). 1040z tax form Also include any state and local general sales taxes paid for a leased motor vehicle. 1040z tax form If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. 1040z tax form An aircraft or boat, if the tax rate was the same as the general sales tax rate. 1040z tax form A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. 1040z tax form Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. 1040z tax form You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. 1040z tax form Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. 1040z tax form The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. 1040z tax form In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. 1040z tax form   Do not include sales taxes paid on items used in your trade or business. 1040z tax form If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. 1040z tax form Prev  Up  Next   Home   More Online Publications
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Projections of Federal Tax Return Filings - IRS Office of Research

Return to Tax Stats home page.

Here you will find forecasts of the number of returns to be filed for tax forms within the individual, tax-exempt, and business areas. These statistical projections are developed by the IRS Office of Research.

Projections Publications

The following publications are available as an Adobe Acrobat PDF file. A free Adobe® reader is available for download, if needed. Also, the following tables are available as Microsoft Excel spreadsheets. A free Excel® reader is available for download, if needed.

Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (PDF)
Publication 6961 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research
This IRS Publication contains multi-year projections of the number of information and withholding documents to be filed with the IRS. The publication includes detailed projections by approximately 30 information document types such as Form W-2, Form 1099INT, etc., by medium of filing (paper versus electronic) and by IRS processing campus location.
Fiscal Year Return Projections for the United States (PDF)
Publication 6292 (Revised 07/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6292 contains multi-year projections of the number of tax returns to be filed with the IRS by fiscal year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS business operating division categorizations.
Calendar Year Projections of Individual Returns by Major Processing Categories, Selected Years and Areas (PDF)
Publication 6187 (Revised 11/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6187 contains multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by major processing categories important to IRS planning operations. This includes detail by form type (Forms 1040, 1040A, and 1040EZ), by medium of filing (paper versus electronic), and by other characteristics such as refund returns. Selected portions of the forecasts are also shown by IRS processing campus location, and by state.
Calendar Year Return Projections for the United States and IRS Campuses (PDF)
Publication 6186 (Revised 10/13) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6186 contains multi-year projections of the number of tax returns to be filed with the IRS by the calendar year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS processing campus location.
Calendar Year Return Projections by State (PDF)
Publication 6149 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research.
IRS Publication 6149 contains multi-year projections of the number of tax returns to be filed with the IRS by state—as determined by the addresses on the tax returns. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic).

Articles

Projections of Federal Tax Return Filings: Calendar Years 2009–2016
Winter Bulletin, 2010

A grand total of 238 million tax returns are projected to be filed with the IRS during Calendar Year (CY) 2010. This number represents a decrease of 1 percent from the estimated CY 2009 filings of 240.4 million returns.

Related
Statistical Table: 1
Projections of Federal Tax Return Filings: Calendar Years 2005–2012
SOI Bulletin, Winter 2005–2006
Taxpayers are expected to file a grand total of 229.3 million tax returns with the Internal Revenue Service (IRS) during Calendar Year (CY) 2006. That projected level reflects a modest increase of only 0.1 percent over the estimated CY 2005 filings of 229.0 million. Related
Statistical Table: 1

Historical Projections Table


Data Presented

Selected Returns and Forms Filed or To Be Filed by Type During Specified Calendar Years
Tax Years
1990–2007
Published as:
SOI Bulletin, Historical Table 22

 

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Page Last Reviewed or Updated: 15-Nov-2013

The 1040z Tax Form

1040z tax form Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. 1040z tax form Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. 1040z tax form Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. 1040z tax form , Adjustment of partner's basis in partnership. 1040z tax form , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 1040z tax form , Basis adjustment due to casualty loss. 1040z tax form Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. 1040z tax form Change in use, Property changed from personal use. 1040z tax form Cost, Cost as Basis Depreciable basis, Depreciable basis. 1040z tax form Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 1040z tax form Term interest, Basis adjustments. 1040z tax form Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. 1040z tax form Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. 1040z tax form Casualty loss, effect of, Basis adjustment due to casualty loss. 1040z tax form Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. 1040z tax form Computer (see Listed property) Computer software, Computer software. 1040z tax form , Off-the-shelf computer software. 1040z tax form Containers, Containers. 1040z tax form Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. 1040z tax form Copyright, Patents and copyrights. 1040z tax form (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. 1040z tax form Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. 1040z tax form , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 1040z tax form Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 1040z tax form Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. 1040z tax form , Election of ADS. 1040z tax form Declining balance (150% DB) method, 150% election. 1040z tax form Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. 1040z tax form Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. 1040z tax form Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. 1040z tax form Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. 1040z tax form Free tax services, Free help with your tax return. 1040z tax form G General asset account Abusive transaction, Abusive transactions. 1040z tax form Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. 1040z tax form General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. 1040z tax form Qualified infrastructure property, Qualified infrastructure property. 1040z tax form Qualified property, Qualified property. 1040z tax form Recovery periods for qualified property, Indian Reservation Property Related person, Related person. 1040z tax form Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. 1040z tax form Investment use of property, partial, Partial business or investment use. 1040z tax form Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. 1040z tax form Leasehold improvement property, defined, Qualified leasehold improvement property. 1040z tax form , Qualified leasehold improvement property. 1040z tax form Life tenant, Life tenant. 1040z tax form (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. 1040z tax form Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. 1040z tax form Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. 1040z tax form Improvements to, Improvements to listed property. 1040z tax form Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. 1040z tax form Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. 1040z tax form M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. 1040z tax form , Office in the home. 1040z tax form Ownership, incidents of, Incidents of ownership. 1040z tax form P Partial business use, Partial business use. 1040z tax form Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. 1040z tax form (see also Section 197 intangibles) Personal property, Personal property. 1040z tax form Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. 1040z tax form , Leased property. 1040z tax form Listed, What Is Listed Property? Personal, Personal property. 1040z tax form Real, Real property. 1040z tax form Retired from service, Retired From Service Tangible personal, Tangible personal property. 1040z tax form Term interest, Certain term interests in property. 1040z tax form Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 1040z tax form , Qualified leasehold improvement property. 1040z tax form Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. 1040z tax form Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 1040z tax form General asset account, abusive transaction, Abusive transactions. 1040z tax form Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. 1040z tax form Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. 1040z tax form , Related persons. 1040z tax form , Related persons. 1040z tax form , Related persons. 1040z tax form , Related person. 1040z tax form , Related persons. 1040z tax form Rent-to-own property, defined, Qualified rent-to-own property. 1040z tax form Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. 1040z tax form Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. 1040z tax form Revoking ADS election, Electing ADS. 1040z tax form General asset account election, Revoking an election. 1040z tax form Section 179 election, Revoking an election. 1040z tax form S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. 1040z tax form Carryover, Carryover of disallowed deduction. 1040z tax form Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. 1040z tax form Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. 1040z tax form Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. 1040z tax form , Off-the-shelf computer software. 1040z tax form Sound recording, Films, video tapes, and recordings. 1040z tax form Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. 1040z tax form Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. 1040z tax form T Tangible personal property, Tangible personal property. 1040z tax form Term interest, Certain term interests in property. 1040z tax form Trade-in of property, Trade-in of other property. 1040z tax form Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. 1040z tax form Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. 1040z tax form MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications