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2010 Efile

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2010 Efile

2010 efile 6. 2010 efile   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. 2010 efile  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). 2010 efile For more information, see the retiree drug subsidy frequently asked questions on IRS. 2010 efile gov. 2010 efile Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. 2010 efile However, you may have to capitalize certain insurance costs under the uniform capitalization rules. 2010 efile For more information, see Capitalized Premiums , later. 2010 efile Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. 2010 efile S. 2010 efile Individual Income Tax Return See chapter 12 for information about getting publications and forms. 2010 efile Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. 2010 efile Insurance that covers fire, storm, theft, accident, or similar losses. 2010 efile Credit insurance that covers losses from business bad debts. 2010 efile Group hospitalization and medical insurance for employees, including long-term care insurance. 2010 efile If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2010 efile If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. 2010 efile See Publication 15-B. 2010 efile Liability insurance. 2010 efile Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. 2010 efile Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. 2010 efile If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2010 efile If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. 2010 efile Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. 2010 efile Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. 2010 efile Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. 2010 efile If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. 2010 efile If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. 2010 efile Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. 2010 efile Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. 2010 efile Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. 2010 efile The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2010 efile A child includes your son, daughter, stepchild, adopted child, or foster child. 2010 efile A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2010 efile One of the following statements must be true. 2010 efile You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. 2010 efile You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2010 efile , box 14, code A. 2010 efile You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. 2010 efile You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 2010 efile Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. 2010 efile The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. 2010 efile For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. 2010 efile For partners, a policy can be either in the name of the partnership or in the name of the partner. 2010 efile You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2010 efile However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2010 efile Otherwise, the insurance plan will not be considered to be established under your business. 2010 efile For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. 2010 efile You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. 2010 efile However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. 2010 efile Otherwise, the insurance plan will not be considered to be established under your business. 2010 efile Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. 2010 efile If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. 2010 efile For more information, see Form 1040X, Amended U. 2010 efile S. 2010 efile Individual Income Tax Return. 2010 efile Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. 2010 efile Take the deduction on Form 1040, line 29. 2010 efile Qualified long-term care insurance. 2010 efile   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. 2010 efile But, for each person covered, you can include only the smaller of the following amounts. 2010 efile The amount paid for that person. 2010 efile The amount shown below. 2010 efile Use the person's age at the end of the tax year. 2010 efile Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. 2010 efile   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. 2010 efile The contract must meet all the following requirements. 2010 efile It must be guaranteed renewable. 2010 efile It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. 2010 efile It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. 2010 efile It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. 2010 efile Qualified long-term care services. 2010 efile   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. 2010 efile The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. 2010 efile Worksheet 6-A. 2010 efile Self-Employed Health Insurance Deduction Worksheet Note. 2010 efile Use a separate worksheet for each trade or business under which an insurance plan is established. 2010 efile 1. 2010 efile Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. 2010 efile Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2010 efile But do not include the following. 2010 efile   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2010 efile Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. 2010 efile Any amounts you included on Form 8885, line 4. 2010 efile Any qualified health insurance premiums you paid to “U. 2010 efile S. 2010 efile Treasury-HCTC. 2010 efile ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. 2010 efile Any payments for qualified long-term care insurance (see line 2) 1. 2010 efile   2. 2010 efile For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. 2010 efile       a) Total payments made for that person during the year. 2010 efile       b) The amount shown below. 2010 efile Use the person's age at the end of the tax year. 2010 efile         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2010 efile If more than one person is covered, figure separately the amount to enter for each person. 2010 efile Then enter the total of those amounts 2. 2010 efile   3. 2010 efile Add lines 1 and 2 3. 2010 efile   4. 2010 efile Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. 2010 efile Do not include Conservation Reserve Program payments exempt from self-employment tax. 2010 efile If the business is an S corporation, skip to line 11 4. 2010 efile   5. 2010 efile Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. 2010 efile Do not include Conservation Reserve Program payments exempt from self-employment tax. 2010 efile See the Instructions for Schedule SE (Form 1040). 2010 efile Do not include any net losses shown on these schedules. 2010 efile 5. 2010 efile   6. 2010 efile Divide line 4 by line 5 6. 2010 efile   7. 2010 efile Multiply Form 1040, line 27, by the percentage on line 6 7. 2010 efile   8. 2010 efile Subtract line 7 from line 4 8. 2010 efile   9. 2010 efile Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. 2010 efile   10. 2010 efile Subtract line 9 from line 8 10. 2010 efile   11. 2010 efile Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. 2010 efile   12. 2010 efile Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. 2010 efile   13. 2010 efile Subtract line 12 from line 10 or 11, whichever applies 13. 2010 efile   14. 2010 efile Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. 2010 efile Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). 2010 efile 14. 2010 efile   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. 2010 efile Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. 2010 efile * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. 2010 efile However, it does not include capital gain income. 2010 efile Chronically ill individual. 2010 efile   A chronically ill individual is a person who has been certified as one of the following. 2010 efile An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. 2010 efile Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. 2010 efile An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2010 efile The certification must have been made by a licensed health care practitioner within the previous 12 months. 2010 efile Benefits received. 2010 efile   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. 2010 efile Other coverage. 2010 efile   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. 2010 efile In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. 2010 efile   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. 2010 efile However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. 2010 efile Effect on itemized deductions. 2010 efile   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. 2010 efile Effect on self-employment tax. 2010 efile   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. 2010 efile For more information, see Schedule SE (Form 1040). 2010 efile How to figure the deduction. 2010 efile   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. 2010 efile However, if any of the following apply, you must use Worksheet 6-A in this chapter. 2010 efile You had more than one source of income subject to self-employment tax. 2010 efile You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2010 efile You are using amounts paid for qualified long-term care insurance to figure the deduction. 2010 efile If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. 2010 efile Health coverage tax credit. 2010 efile   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. 2010 efile Use Form 8885 to figure the amount, if any, of this credit. 2010 efile   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. 2010 efile Any amounts you included on Form 8885, line 4. 2010 efile Any qualified health insurance premiums you paid to “U. 2010 efile S. 2010 efile Treasury-HCTC. 2010 efile ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2010 efile More than one health plan and business. 2010 efile   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. 2010 efile Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). 2010 efile For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. 2010 efile Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. 2010 efile Self-insurance reserve funds. 2010 efile You cannot deduct amounts credited to a reserve set up for self-insurance. 2010 efile This applies even if you cannot get business insurance coverage for certain business risks. 2010 efile However, your actual losses may be deductible. 2010 efile See Publication 547. 2010 efile Loss of earnings. 2010 efile You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. 2010 efile However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. 2010 efile Certain life insurance and annuities. 2010 efile For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. 2010 efile You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. 2010 efile A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. 2010 efile For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. 2010 efile The disallowance applies without regard to whom the policy covers. 2010 efile Partners. 2010 efile If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. 2010 efile You cannot deduct the insurance premiums. 2010 efile Insurance to secure a loan. 2010 efile If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. 2010 efile Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. 2010 efile In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. 2010 efile Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. 2010 efile Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 2010 efile You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 2010 efile Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. 2010 efile Uniform capitalization rules. 2010 efile   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. 2010 efile Produce real property or tangible personal property. 2010 efile For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 2010 efile Acquire property for resale. 2010 efile However, these rules do not apply to the following property. 2010 efile Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. 2010 efile Property you produce if you meet either of the following conditions. 2010 efile Your indirect costs of producing the property are $200,000 or less. 2010 efile You use the cash method of accounting and do not account for inventories. 2010 efile More information. 2010 efile   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. 2010 efile When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. 2010 efile Cash method. 2010 efile   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. 2010 efile However, see Prepayment , later. 2010 efile Accrual method. 2010 efile   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. 2010 efile In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). 2010 efile For more information about the accrual method of accounting, see chapter 1. 2010 efile For information about the exception for recurring items, see Publication 538. 2010 efile Prepayment. 2010 efile   You cannot deduct expenses in advance, even if you pay them in advance. 2010 efile This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. 2010 efile   Expenses such as insurance are generally allocable to a period of time. 2010 efile You can deduct insurance expenses for the year to which they are allocable. 2010 efile Example. 2010 efile In 2013, you signed a 3-year insurance contract. 2010 efile Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. 2010 efile You can deduct in 2014 and 2015 the premium allocable to those years. 2010 efile Dividends received. 2010 efile   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. 2010 efile For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. 2010 efile Prev  Up  Next   Home   More Online Publications
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The 2010 Efile

2010 efile Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 2010 efile Tax questions. 2010 efile What's New for 2013 Increased section 179 deduction dollar limits. 2010 efile  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). 2010 efile This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. 2010 efile See Dollar Limits under How Much Can You Deduct in chapter 2. 2010 efile Depreciation limits on business vehicles. 2010 efile  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. 2010 efile The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. 2010 efile See Maximum Depreciation Deduction in chapter 5. 2010 efile Special allowance for qualified second generation biofuel plant property. 2010 efile . 2010 efile  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. 2010 efile Election to accelerate minimum tax credits for round 3 extension property. 2010 efile . 2010 efile  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. 2010 efile What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. 2010 efile  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. 2010 efile Also, the definition of section 179 property will no longer include certain qualified real property. 2010 efile Expiration of the 7-year recovery period for motor sports entertainment complexes. 2010 efile  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. 2010 efile Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. 2010 efile  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. 2010 efile Expiration of the accelerated depreciation for qualified Indian reservation property. 2010 efile  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. 2010 efile Expiration of the 3-year recovery period for certain race horses. 2010 efile  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 2010 efile Reminders Photographs of missing children. 2010 efile  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 efile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 efile You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 efile Introduction Future developments. 2010 efile   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. 2010 efile irs. 2010 efile gov/pub946. 2010 efile This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). 2010 efile It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. 2010 efile The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. 2010 efile For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. 2010 efile Definitions. 2010 efile   Many of the terms used in this publication are defined in the Glossary near the end of the publication. 2010 efile Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. 2010 efile Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. 2010 efile For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. 2010 efile   We welcome your comments about this publication and your suggestions for future editions. 2010 efile   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2010 efile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 efile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 efile   You can send us comments from www. 2010 efile irs. 2010 efile gov/formspubs/. 2010 efile Select “Comment on Tax Forms and Publications” under “More Information. 2010 efile ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 efile Ordering forms and publications. 2010 efile   Visit www. 2010 efile irs. 2010 efile gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 efile Internal Revenue Service 1201 N. 2010 efile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 efile   If you have a tax question, check the information available on IRS. 2010 efile gov or call 1-800-829-1040. 2010 efile We cannot answer tax questions sent to either of the above addresses. 2010 efile Prev  Up  Next   Home   More Online Publications