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2013 State Tax Forms

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2013 State Tax Forms

2013 state tax forms Index A Assistance (see Tax help) C Capital construction fund, Capital Construction Fund Comments, Comments and suggestions. 2013 state tax forms F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) S Suggestions, Comments and suggestions. 2013 state tax forms T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. 2013 state tax forms TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications

The 2013 State Tax Forms

2013 state tax forms Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Appendix A Please click here for the text description of the image. 2013 state tax forms Table A-1 and A-2 Please click here for the text description of the image. 2013 state tax forms Table A-3 and A-4 Please click here for the text description of the image. 2013 state tax forms Table A-5 and A-6 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-7 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-8 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-8 (continued) This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-9 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-9 (continued) This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-10 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A–10 (continued) This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-11 Please click here for the text description of the image. 2013 state tax forms Table A-11 (continued) This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-12 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-12 (continued) This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-13, A-14 and A-14 (continued. 2013 state tax forms 1) Please click here for the text description of the image. 2013 state tax forms Table A-14 (continued. 2013 state tax forms 2) Please click here for the text description of the image. 2013 state tax forms Table A-15 Please click here for the text description of the image. 2013 state tax forms Table A-15 (continued) Please click here for the text description of the image. 2013 state tax forms Table A-16 Please click here for the text description of the image. 2013 state tax forms Table A-16 (continued) This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-17 Please click here for the text description of the image. 2013 state tax forms Table A-17 (continued) Please click here for the text description of the image. 2013 state tax forms Table A-18 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-18 (continued) This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table A-19 and Table A-20 Please click here for the text description of the image. 2013 state tax forms Quality Indian Reservation Property Tables Please click here for the text description of the image. 2013 state tax forms Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. 2013 state tax forms The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. 2013 state tax forms It is shown as Table B-1. 2013 state tax forms The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. 2013 state tax forms It is shown as Table B-2. 2013 state tax forms How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. 2013 state tax forms Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. 2013 state tax forms However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. 2013 state tax forms Use the tables in the order shown below to determine the recovery period of your depreciable property. 2013 state tax forms Table B-1. 2013 state tax forms   Check Table B-1 for a description of the property. 2013 state tax forms If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. 2013 state tax forms If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. 2013 state tax forms If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. 2013 state tax forms If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. 2013 state tax forms Tax-exempt use property subject to a lease. 2013 state tax forms   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). 2013 state tax forms Table B-2. 2013 state tax forms   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. 2013 state tax forms Property not in either table. 2013 state tax forms   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. 2013 state tax forms This property generally has a recovery period of 7 years for GDS or 12 years for ADS. 2013 state tax forms See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. 2013 state tax forms Residential rental property and nonresidential real property (also see Appendix A, Chart 2). 2013 state tax forms Qualified rent-to-own property. 2013 state tax forms A motorsport entertainment complex placed in service before January 1, 2014. 2013 state tax forms Any retail motor fuels outlet. 2013 state tax forms Any qualified leasehold improvement property placed in service before January 1, 2014. 2013 state tax forms Any qualified restaurant property placed in service before January 1, 2014. 2013 state tax forms Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. 2013 state tax forms Any water utility property. 2013 state tax forms Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. 2013 state tax forms Natural gas gathering and distribution lines placed in service after April 11, 2005. 2013 state tax forms Example 1. 2013 state tax forms Richard Green is a paper manufacturer. 2013 state tax forms During the year, he made substantial improvements to the land on which his paper plant is located. 2013 state tax forms He checks Table B-1 and finds land improvements under asset class 00. 2013 state tax forms 3. 2013 state tax forms He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. 2013 state tax forms 1, Manufacture of Pulp and Paper. 2013 state tax forms He uses the recovery period under this asset class because it specifically includes land improvements. 2013 state tax forms The land improvements have a 13-year class life and a 7-year recovery period for GDS. 2013 state tax forms If he elects to use ADS, the recovery period is 13 years. 2013 state tax forms If Richard only looked at Table B-1, he would select asset class 00. 2013 state tax forms 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. 2013 state tax forms Example 2. 2013 state tax forms Sam Plower produces rubber products. 2013 state tax forms During the year, he made substantial improvements to the land on which his rubber plant is located. 2013 state tax forms He checks Table B-1 and finds land improvements under asset class 00. 2013 state tax forms 3. 2013 state tax forms He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. 2013 state tax forms 1, Manufacture of Rubber Products. 2013 state tax forms Reading the headings and descriptions under asset class 30. 2013 state tax forms 1, Sam finds that it does not include land improvements. 2013 state tax forms Therefore, Sam uses the recovery period under asset class 00. 2013 state tax forms 3. 2013 state tax forms The land improvements have a 20-year class life and a 15-year recovery period for GDS. 2013 state tax forms If he elects to use ADS, the recovery period is 20 years. 2013 state tax forms Example 3. 2013 state tax forms Pam Martin owns a retail clothing store. 2013 state tax forms During the year, she purchased a desk and a cash register for use in her business. 2013 state tax forms She checks Table B-1 and finds office furniture under asset class 00. 2013 state tax forms 11. 2013 state tax forms Cash registers are not listed in any of the asset classes in Table B-1. 2013 state tax forms She then checks Table B-2 and finds her activity, retail store, under asset class 57. 2013 state tax forms 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. 2013 state tax forms This asset class does not specifically list office furniture or a cash register. 2013 state tax forms She looks back at Table B-1 and uses asset class 00. 2013 state tax forms 11 for the desk. 2013 state tax forms The desk has a 10-year class life and a 7-year recovery period for GDS. 2013 state tax forms If she elects to use ADS, the recovery period is 10 years. 2013 state tax forms For the cash register, she uses asset class 57. 2013 state tax forms 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. 2013 state tax forms The cash register has a 9-year class life and a 5-year recovery period for GDS. 2013 state tax forms If she elects to use the ADS method, the recovery period is 9 years. 2013 state tax forms This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table B-1 Please click here for the text description of the image. 2013 state tax forms Table B-2 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table B-2 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table B-2 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table B-2 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table B-2 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table B-2 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table B-2 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table B-2 This image is too large to be displayed in the current screen. 2013 state tax forms Please click the link to view the image. 2013 state tax forms Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next 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