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1099ez

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1099ez

1099ez Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. 1099ez Form 2106, Hours of service limits. 1099ez 50% limit on meals, 50% limit on meals. 1099ez A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. 1099ez Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. 1099ez Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. 1099ez Expenses, 3 - Advertising expenses. 1099ez Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. 1099ez Airline clubs, Club dues and membership fees. 1099ez Allocating costs, Separating costs. 1099ez , Separating costs. 1099ez , Allocating between business and nonbusiness. 1099ez , Allocating total cost. 1099ez Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. 1099ez Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. 1099ez B Basis of car, Basis. 1099ez (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. 1099ez Box seats at entertainment events, Skyboxes and other private luxury boxes. 1099ez Business travel, Trip Primarily for Business Outside U. 1099ez S. 1099ez , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. 1099ez More-than-50%-use test. 1099ez , More-than-50%-use test. 1099ez Qualified business use, Qualified business use. 1099ez C Canceled checks As evidence of business expenses, Canceled check. 1099ez Car expenses, Car Expenses, Reporting inclusion amounts. 1099ez Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. 1099ez Business and personal use, Business and personal use. 1099ez Combining expenses, Car expenses. 1099ez Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 1099ez Form 2106, Car expenses. 1099ez Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 1099ez Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. 1099ez Traffic tickets, Fines and collateral. 1099ez Car pools, Car pools. 1099ez Car rentals, Reporting inclusion amounts. 1099ez Form 2106, Car rentals. 1099ez Car, defined, Car defined. 1099ez Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. 1099ez Casualty and theft losses Cars, Casualty and theft losses. 1099ez Depreciation, Casualty or theft. 1099ez Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. 1099ez Sports events to benefit, 5 - Charitable sports event. 1099ez Club dues, Club dues and membership fees. 1099ez Commuting expenses, Commuting expenses. 1099ez Conventions, Conventions, Meetings at conventions. 1099ez Country clubs, Club dues and membership fees. 1099ez Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. 1099ez Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. 1099ez (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. 1099ez Basis, Basis. 1099ez Sales taxes, Sales taxes. 1099ez Unrecovered basis, How to treat unrecovered basis. 1099ez Casualty or theft, effect, Casualty or theft. 1099ez Deduction, Depreciation and section 179 deductions. 1099ez , Depreciation deduction for the year of disposition. 1099ez Excess depreciation, Excess depreciation. 1099ez Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 1099ez Trade-in, effect, Car trade-in. 1099ez , Trade-in. 1099ez Trucks and vans, Trucks and vans. 1099ez Depreciation of Car Section 179 deduction, Section 179 deduction. 1099ez Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. 1099ez E Employer-provided vehicles, Employer-provided vehicle. 1099ez Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. 1099ez , Gift or entertainment. 1099ez 50% limit, Directly before or after business discussion. 1099ez Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. 1099ez Summary (Table 2-1), Exception for events that benefit charitable organizations. 1099ez Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. 1099ez Form 2106, Meal and entertainment expenses. 1099ez Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. 1099ez Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. 1099ez , Lavish or extravagant expenses. 1099ez F Fair market value of car, Fair market value. 1099ez Farmers Form 1040, Schedule F, Self-employed. 1099ez Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. 1099ez Federal rate for per diem, Standard Meal Allowance, The federal rate. 1099ez Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. 1099ez Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 1099ez Form 1040, Schedule C, Self-employed. 1099ez Form 1040, Schedule F, Self-employed. 1099ez Form 2106, How to choose. 1099ez , Employees. 1099ez , Full value included in your income. 1099ez , Reporting your expenses under a nonaccountable plan. 1099ez , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. 1099ez Form 4562, Self-employed. 1099ez Form 4797, Excess depreciation. 1099ez Form W-2 Employer-provided vehicles, Value reported on Form W-2. 1099ez Reimbursement of personal expenses, Reimbursement for personal expenses. 1099ez Statutory employees, Statutory employees. 1099ez Free tax services, Free help with your tax return. 1099ez G Gifts, Gift or entertainment. 1099ez , Gifts $25 limit, $25 limit. 1099ez Combining for recordkeeping purposes, Gift expenses. 1099ez Reporting requirements, Gifts. 1099ez Golf clubs, Club dues and membership fees. 1099ez H Hauling tools, Hauling tools or instruments. 1099ez Help (see Tax help) High-low method Introduction, High-low method. 1099ez Transition rules, High-low method. 1099ez High-low rate method, High-low rate. 1099ez Home office, Office in the home. 1099ez Hotel clubs, Club dues and membership fees. 1099ez I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. 1099ez Gifts, Incidental costs. 1099ez No meals, incidentals only, Incidental-expenses-only method. 1099ez Income-producing property, Income-producing property. 1099ez Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. 1099ez indefinite assignment. 1099ez Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. 1099ez Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. 1099ez , Lavish or extravagant expenses. 1099ez Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 1099ez Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. 1099ez Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). 1099ez 2011 chart (Table 4-1), Table 4-1. 1099ez 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 1099ez ) Main place of business or work, Main place of business or work. 1099ez Married taxpayers Performing artists, Special rules for married persons. 1099ez Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. 1099ez Major cities with higher allowances, Amount of standard meal allowance. 1099ez Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 1099ez , The standard meal allowance. 1099ez Meals, entertainment-related, A meal as a form of entertainment. 1099ez Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 1099ez 2011 chart (Table 4-1), Table 4-1. 1099ez 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 1099ez ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. 1099ez Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. 1099ez Part of trip outside U. 1099ez S. 1099ez , Part of Trip Outside the United States P Parking fees, Parking fees. 1099ez , Parking fees and tolls. 1099ez Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. 1099ez Defined, Reimbursement, allowance, or advance. 1099ez Federal rate for, The federal rate. 1099ez Per diem rates High-cost localities, High-low method. 1099ez High-low method, High-low method. 1099ez Regular federal method, Regular federal per diem rate method. 1099ez Standard rate for unlisted localities, High-low method. 1099ez , Regular federal per diem rate method. 1099ez Transition rules, High-low method. 1099ez , Federal per diem rate method. 1099ez Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. 1099ez , Taxes paid on your car. 1099ez Personal trips, Trip Primarily for Personal Reasons Outside U. 1099ez S. 1099ez , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. 1099ez Probationary work period, Probationary work period. 1099ez Proving business purpose, Proving business purpose. 1099ez Public transportation Outside of U. 1099ez S. 1099ez travel, Public transportation. 1099ez Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. 1099ez Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. 1099ez How to prove expenses (Table 5-1), Table 5-1. 1099ez How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. 1099ez Sampling to prove expenses, Sampling. 1099ez Separating and combining expenses, Separating and Combining Expenses, If your return is examined. 1099ez Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. 1099ez Transition rules, Federal per diem rate method. 1099ez Reimbursements, Less than full value included in your income. 1099ez , Contractor does not adequately account. 1099ez Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. 1099ez Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 1099ez Personal expenses, Reimbursement for personal expenses. 1099ez Recordkeeping, Reimbursed for expenses. 1099ez Reporting (Table 6-1), Table 6-1. 1099ez Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. 1099ez Reimbursements, Reimbursements, Contractor does not adequately account. 1099ez Reservists Transportation expenses, Armed Forces reservists. 1099ez Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. 1099ez S Section 179 deduction Amended return, How to choose. 1099ez Deduction, Section 179 Deduction Limits, Limits. 1099ez Self-employed persons, 2 - Self-employed. 1099ez Reporting requirements, Self-employed. 1099ez Skyboxes, Skyboxes and other private luxury boxes. 1099ez Spouse, expenses for, Travel expenses for another individual. 1099ez , Expenses for spouses. 1099ez Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 1099ez , The standard meal allowance. 1099ez Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. 1099ez Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. 1099ez Form 2106, Standard mileage rate. 1099ez Statutory employees, Statutory employees. 1099ez T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. 1099ez Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. 1099ez When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. 1099ez 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 1099ez ) Proving expenses (Table 5-1), Table 5-1. 1099ez How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. 1099ez Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. 1099ez , Illustration of transportation expenses. 1099ez Travel expenses, determination of deductibility (Table 1-1), Table 1-1. 1099ez Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. 1099ez Tickets, Entertainment tickets. 1099ez , Gift or entertainment. 1099ez Season or series tickets, Season or series tickets. 1099ez Traffic violations, Fines and collateral. 1099ez Tools Hauling tools, Hauling tools or instruments. 1099ez Trade association meetings, Trade association meetings. 1099ez Trade-in of car, Car trade-in. 1099ez , Trade-in. 1099ez Traffic tickets, Fines and collateral. 1099ez Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. 1099ez High-low method, High-low method. 1099ez Regular federal method, Federal per diem rate method. 1099ez Transportation expenses, Transportation, Depreciation deduction for the year of disposition. 1099ez Car expenses, Car Expenses, Reporting inclusion amounts. 1099ez Deductible (Figure B), Gift or entertainment. 1099ez , Illustration of transportation expenses. 1099ez five or more cars, Five or more cars. 1099ez Form 2106, Transportation expenses. 1099ez Transportation workers, Special rate for transportation workers. 1099ez , Individuals subject to hours of service limits. 1099ez Travel advance, Reimbursement, allowance, or advance. 1099ez , Travel advance. 1099ez (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. 1099ez Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. 1099ez Travel Expenses You Can Deduct Defined, Travel expenses defined. 1099ez Going home on days off, Going home on days off. 1099ez In U. 1099ez S. 1099ez , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. 1099ez S. 1099ez , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. 1099ez Transportation workers, Individuals subject to hours of service limits. 1099ez Transportation workers' expenses, Special rate for transportation workers. 1099ez Two places of work, Two places of work. 1099ez U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. 1099ez Unrecovered basis of car, How to treat unrecovered basis. 1099ez V Volunteers, Volunteers. 1099ez W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications
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The 1099ez

1099ez 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. 1099ez Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. 1099ez Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. 1099ez , Adjustment of partner's basis in partnership. 1099ez , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 1099ez , Basis adjustment due to casualty loss. 1099ez Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. 1099ez Change in use, Property changed from personal use. 1099ez Cost, Cost as Basis Depreciable basis, Depreciable basis. 1099ez 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. 1099ez Term interest, Basis adjustments. 1099ez Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. 1099ez 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. 1099ez Casualty loss, effect of, Basis adjustment due to casualty loss. 1099ez Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. 1099ez Computer (see Listed property) Computer software, Computer software. 1099ez , Off-the-shelf computer software. 1099ez Containers, Containers. 1099ez Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. 1099ez Copyright, Patents and copyrights. 1099ez (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. 1099ez 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. 1099ez , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 1099ez Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 1099ez 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. 1099ez , Election of ADS. 1099ez Declining balance (150% DB) method, 150% election. 1099ez 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. 1099ez Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. 1099ez Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. 1099ez 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. 1099ez Free tax services, Free help with your tax return. 1099ez G General asset account Abusive transaction, Abusive transactions. 1099ez Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. 1099ez 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. 1099ez Qualified infrastructure property, Qualified infrastructure property. 1099ez Qualified property, Qualified property. 1099ez Recovery periods for qualified property, Indian Reservation Property Related person, Related person. 1099ez 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. 1099ez Investment use of property, partial, Partial business or investment use. 1099ez 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. 1099ez Leasehold improvement property, defined, Qualified leasehold improvement property. 1099ez , Qualified leasehold improvement property. 1099ez Life tenant, Life tenant. 1099ez (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. 1099ez Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. 1099ez Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. 1099ez Improvements to, Improvements to listed property. 1099ez Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. 1099ez Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. 1099ez 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. 1099ez , Office in the home. 1099ez Ownership, incidents of, Incidents of ownership. 1099ez P Partial business use, Partial business use. 1099ez 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. 1099ez (see also Section 197 intangibles) Personal property, Personal property. 1099ez 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. 1099ez , Leased property. 1099ez Listed, What Is Listed Property? Personal, Personal property. 1099ez Real, Real property. 1099ez Retired from service, Retired From Service Tangible personal, Tangible personal property. 1099ez Term interest, Certain term interests in property. 1099ez Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 1099ez , Qualified leasehold improvement property. 1099ez Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. 1099ez Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 1099ez General asset account, abusive transaction, Abusive transactions. 1099ez Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. 1099ez 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. 1099ez , Related persons. 1099ez , Related persons. 1099ez , Related persons. 1099ez , Related person. 1099ez , Related persons. 1099ez Rent-to-own property, defined, Qualified rent-to-own property. 1099ez Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. 1099ez 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. 1099ez Revoking ADS election, Electing ADS. 1099ez General asset account election, Revoking an election. 1099ez Section 179 election, Revoking an election. 1099ez S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. 1099ez Carryover, Carryover of disallowed deduction. 1099ez 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. 1099ez 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. 1099ez 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. 1099ez , Off-the-shelf computer software. 1099ez Sound recording, Films, video tapes, and recordings. 1099ez 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. 1099ez Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. 1099ez T Tangible personal property, Tangible personal property. 1099ez Term interest, Certain term interests in property. 1099ez Trade-in of property, Trade-in of other property. 1099ez 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. 1099ez 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. 1099ez MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications