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Amended Tax Forms

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Amended Tax Forms

Amended tax forms 4. Amended tax forms   Transportation Table of Contents Parking fees. Amended tax forms Advertising display on car. Amended tax forms Car pools. Amended tax forms Hauling tools or instruments. Amended tax forms Union members' trips from a union hall. Amended tax forms Car ExpensesStandard Mileage Rate Actual Car Expenses Leasing a Car Disposition of a Car This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home as defined in chapter 1. Amended tax forms These expenses include the cost of transportation by air, rail, bus, taxi, etc. Amended tax forms , and the cost of driving and maintaining your car. Amended tax forms Transportation expenses include the ordinary and necessary costs of all of the following. Amended tax forms Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Amended tax forms Tax home is defined in chapter 1. Amended tax forms Visiting clients or customers. Amended tax forms Going to a business meeting away from your regular workplace. Amended tax forms Getting from your home to a temporary workplace when you have one or more regular places of work. Amended tax forms These temporary workplaces can be either within the area of your tax home or outside that area. Amended tax forms Transportation expenses do not include expenses you have while traveling away from home overnight. Amended tax forms Those expenses are travel expenses discussed in chapter 1 . Amended tax forms However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. Amended tax forms See Car Expenses , later. Amended tax forms Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Amended tax forms However, there may be exceptions to this general rule. Amended tax forms You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Amended tax forms Also, daily transportation expenses can be deducted if: (1) you have one or more regular work locations away from your residence or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance. Amended tax forms Illustration of transportation expenses. Amended tax forms    Figure B , earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. Amended tax forms You may want to refer to it when deciding whether you can deduct your transportation expenses. Amended tax forms Temporary work location. Amended tax forms   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Amended tax forms   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Amended tax forms   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Amended tax forms   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Amended tax forms It will not be treated as temporary after the date you determine it will last more than 1 year. Amended tax forms   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Amended tax forms You may have deductible travel expenses as discussed in chapter 1 . Amended tax forms No regular place of work. Amended tax forms   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Amended tax forms   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Amended tax forms   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Amended tax forms These are nondeductible commuting expenses. Amended tax forms Two places of work. Amended tax forms   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Amended tax forms However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Amended tax forms   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Amended tax forms You cannot deduct them. Amended tax forms Armed Forces reservists. Amended tax forms   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Amended tax forms You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work . Amended tax forms   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Amended tax forms In this case, your transportation generally is a nondeductible commuting expense. Amended tax forms However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Amended tax forms   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Amended tax forms   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Amended tax forms These expenses are discussed in chapter 1 . Amended tax forms   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. Amended tax forms For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules, in chapter 6. Amended tax forms Commuting expenses. Amended tax forms   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Amended tax forms These costs are personal commuting expenses. Amended tax forms You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Amended tax forms You cannot deduct commuting expenses even if you work during the commuting trip. Amended tax forms Example. Amended tax forms You sometimes use your cell phone to make business calls while commuting to and from work. Amended tax forms Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Amended tax forms These activities do not change the trip from personal to business. Amended tax forms You cannot deduct your commuting expenses. Amended tax forms Parking fees. Amended tax forms    Fees you pay to park your car at your place of business are nondeductible commuting expenses. Amended tax forms You can, however, deduct business-related parking fees when visiting a customer or client. Amended tax forms Advertising display on car. Amended tax forms   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Amended tax forms If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Amended tax forms Car pools. Amended tax forms   You cannot deduct the cost of using your car in a nonprofit car pool. Amended tax forms Do not include payments you receive from the passengers in your income. Amended tax forms These payments are considered reimbursements of your expenses. Amended tax forms However, if you operate a car pool for a profit, you must include payments from passengers in your income. Amended tax forms You can then deduct your car expenses (using the rules in this publication). Amended tax forms Hauling tools or instruments. Amended tax forms   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Amended tax forms However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Amended tax forms Union members' trips from a union hall. Amended tax forms   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Amended tax forms Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Amended tax forms Office in the home. Amended tax forms   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Amended tax forms (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Amended tax forms ) Examples of deductible transportation. Amended tax forms   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Amended tax forms Example 1. Amended tax forms You regularly work in an office in the city where you live. Amended tax forms Your employer sends you to a 1-week training session at a different office in the same city. Amended tax forms You travel directly from your home to the training location and return each day. Amended tax forms You can deduct the cost of your daily round-trip transportation between your home and the training location. Amended tax forms Example 2. Amended tax forms Your principal place of business is in your home. Amended tax forms You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Amended tax forms Example 3. Amended tax forms You have no regular office, and you do not have an office in your home. Amended tax forms In this case, the location of your first business contact inside the metropolitan area is considered your office. Amended tax forms Transportation expenses between your home and this first contact are nondeductible commuting expenses. Amended tax forms Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Amended tax forms While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another. Amended tax forms Car Expenses If you use your car for business purposes, you ordinarily can deduct car expenses. Amended tax forms You generally can use one of the two following methods to figure your deductible expenses. Amended tax forms Standard mileage rate. Amended tax forms Actual car expenses. Amended tax forms If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Amended tax forms See Leasing a Car , later. Amended tax forms In this publication, “car” includes a van, pickup, or panel truck. Amended tax forms For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later. Amended tax forms Rural mail carriers. Amended tax forms   If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. Amended tax forms Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement in your income. Amended tax forms   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Amended tax forms You must complete Form 2106 and attach it to your Form 1040, U. Amended tax forms S. Amended tax forms Individual Income Tax Return. Amended tax forms   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Amended tax forms It is given as an equipment maintenance allowance (EMA) to employees of the U. Amended tax forms S. Amended tax forms Postal Service. Amended tax forms It is at the rate contained in the 1991 collective bargaining agreement. Amended tax forms Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Amended tax forms See your employer for information on your reimbursement. Amended tax forms    If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Amended tax forms Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Amended tax forms For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Amended tax forms If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. Amended tax forms You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees. Amended tax forms See Choosing the standard mileage rate and Standard mileage rate not allowed, later. Amended tax forms You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Amended tax forms See chapter 6 for more information on reimbursements . Amended tax forms Choosing the standard mileage rate. Amended tax forms   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Amended tax forms Then, in later years, you can choose to use either the standard mileage rate or actual expenses. Amended tax forms   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Amended tax forms For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997. Amended tax forms   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Amended tax forms You cannot revoke the choice. Amended tax forms However, in later years, you can switch from the standard mileage rate to the actual expenses method. Amended tax forms If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Amended tax forms Example. Amended tax forms Larry is an employee who occasionally uses his own car for business purposes. Amended tax forms He purchased the car in 2011, but he did not claim any unreimbursed employee expenses on his 2011 tax return. Amended tax forms Because Larry did not use the standard mileage rate the first year the car was available for business use, he cannot use the standard mileage rate in 2013 to claim unreimbursed employee business expenses. Amended tax forms   For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation, later. Amended tax forms Standard mileage rate not allowed. Amended tax forms   You cannot use the standard mileage rate if you: Use five or more cars at the same time (such as in fleet operations), Claimed a depreciation deduction for the car using any method other than straight line, for example, MACRS (as discussed later under Depreciation Deduction), Claimed a section 179 deduction (discussed later) on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses after 1997 for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Amended tax forms (See Rural mail carriers , earlier. Amended tax forms ) Note. Amended tax forms You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above. Amended tax forms Five or more cars. Amended tax forms   If you own or lease five or more cars that are used for business at the same time, you cannot use the standard mileage rate for the business use of any car. Amended tax forms However, you may be able to deduct your actual expenses for operating each of the cars in your business. Amended tax forms See Actual Car Expenses , later, for information on how to figure your deduction. Amended tax forms   You are not using five or more cars for business at the same time if you alternate using (use at different times) the cars for business. Amended tax forms   The following examples illustrate the rules for when you can and cannot use the standard mileage rate for five or more cars. Amended tax forms Example 1. Amended tax forms Marcia, a salesperson, owns three cars and two vans that she alternates using for calling on her customers. Amended tax forms She can use the standard mileage rate for the business mileage of the three cars and the two vans because she does not use them at the same time. Amended tax forms Example 2. Amended tax forms Tony and his employees use his four pickup trucks in his landscaping business. Amended tax forms During the year, he traded in two of his old trucks for two newer ones. Amended tax forms Tony can use the standard mileage rate for the business mileage of all six of the trucks he owned during the year. Amended tax forms Example 3. Amended tax forms Chris owns a repair shop and an insurance business. Amended tax forms He and his employees use his two pickup trucks and van for the repair shop. Amended tax forms Chris alternates using his two cars for the insurance business. Amended tax forms No one else uses the cars for business purposes. Amended tax forms Chris can use the standard mileage rate for the business use of the pickup trucks, van, and the cars because he never has more than four vehicles used for business at the same time. Amended tax forms Example 4. Amended tax forms Maureen owns a car and four vans that are used in her housecleaning business. Amended tax forms Her employees use the vans, and she uses the car to travel to various customers. Amended tax forms Maureen cannot use the standard mileage rate for the car or the vans. Amended tax forms This is because all five vehicles are used in Maureen's business at the same time. Amended tax forms She must use actual expenses for all vehicles. Amended tax forms Interest. Amended tax forms   If you are an employee, you cannot deduct any interest paid on a car loan. Amended tax forms This applies even if you use the car 100% for business as an employee. Amended tax forms   However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. Amended tax forms For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). Amended tax forms You cannot deduct the part of the interest expense that represents your personal use of the car. Amended tax forms    If you use a home equity loan to purchase your car, you may be able to deduct the interest. Amended tax forms See Publication 936, Home Mortgage Interest Deduction, for more information. Amended tax forms Personal property taxes. Amended tax forms   If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 7 state and local personal property taxes on motor vehicles. Amended tax forms You can take this deduction even if you use the standard mileage rate or if you do not use the car for business. Amended tax forms   If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Amended tax forms If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040). Amended tax forms Parking fees and tolls. Amended tax forms   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Amended tax forms (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Amended tax forms ) Sale, trade-in, or other disposition. Amended tax forms   If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. Amended tax forms See Disposition of a Car , later. Amended tax forms Actual Car Expenses If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. Amended tax forms If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. Amended tax forms Actual car expenses include: Depreciation Licenses Lease  payments Registration  fees Gas Insurance Repairs Oil Garage rent Tires Tolls Parking fees   If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Amended tax forms Continue to keep records, as explained later in chapter 5 . Amended tax forms Business and personal use. Amended tax forms   If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. Amended tax forms You can divide your expense based on the miles driven for each purpose. Amended tax forms Example. Amended tax forms You are a sales representative for a clothing firm and drive your car 20,000 miles during the year: 12,000 miles for business and 8,000 miles for personal use. Amended tax forms You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense. Amended tax forms Employer-provided vehicle. Amended tax forms   If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. Amended tax forms You cannot use the standard mileage rate. Amended tax forms See Vehicle Provided by Your Employer in chapter 6. Amended tax forms Interest on car loans. Amended tax forms   If you are an employee, you cannot deduct any interest paid on a car loan. Amended tax forms This interest is treated as personal interest and is not deductible. Amended tax forms If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate. Amended tax forms Taxes paid on your car. Amended tax forms   If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Amended tax forms Enter the amount paid on line 7 of Schedule A (Form 1040). Amended tax forms Sales taxes. Amended tax forms   Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. Amended tax forms Fines and collateral. Amended tax forms   You cannot deduct fines you pay or collateral you forfeit for traffic violations. Amended tax forms Casualty and theft losses. Amended tax forms   If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. Amended tax forms See Publication 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car. Amended tax forms Depreciation and section 179 deductions. Amended tax forms   Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Amended tax forms Because the benefits last longer than 1 year, you generally cannot deduct a capital expense. Amended tax forms However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Amended tax forms Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. Amended tax forms The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later. Amended tax forms   Generally, there are limits on these deductions. Amended tax forms Special rules apply if you use your car 50% or less in your work or business. Amended tax forms   You can claim a section 179 deduction and use a depreciation method other than straight line only if you do not use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service. Amended tax forms   If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you cannot use the standard mileage rate on that car in any future year. Amended tax forms Car defined. Amended tax forms   For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Amended tax forms Its unloaded gross vehicle weight must not be more than 6,000 pounds. Amended tax forms A car includes any part, component, or other item physically attached to it or usually included in the purchase price. Amended tax forms   A car does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a business, A vehicle used directly in the business of transporting persons or property for pay or hire, or A truck or van that is a qualified nonpersonal use vehicle. Amended tax forms Qualified nonpersonal use vehicles. Amended tax forms   These are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. Amended tax forms They include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Amended tax forms Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles. Amended tax forms More information. Amended tax forms   See Depreciation Deduction , later, for more information on how to depreciate your vehicle. Amended tax forms Section 179 Deduction The section 179 deduction allows you to treat a portion or all of the cost of a car as a current expense. Amended tax forms If you choose to deduct all or part of the cost as a current expense, you must reduce your depreciable basis in the car by the amount of the section 179 deduction. Amended tax forms There is a limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars, trucks, and vans that may reduce or eliminate any benefit from claiming the section 179 deduction. Amended tax forms See Depreciation Limits, later. Amended tax forms You can claim the section 179 deduction only in the year you place the car in service. Amended tax forms For this purpose, a car is placed in service when it is ready and available for a specifically assigned use, whether in a trade or business, a tax-exempt activity, a personal activity, or for the production of income. Amended tax forms Even if you are not using the property, it is in service when it is ready and available for its specifically assigned use. Amended tax forms A car first used for personal purposes cannot qualify for the deduction in a later year when its use changes to business. Amended tax forms Example. Amended tax forms In 2012, you bought a new car and used it for personal purposes. Amended tax forms In 2013, you began to use it for business. Amended tax forms Changing its use to business use does not qualify the cost of your car for a section 179 deduction in 2013. Amended tax forms However, you can claim a depreciation deduction for the business use of the car starting in 2013. Amended tax forms See Depreciation Deduction , later. Amended tax forms More than 50% business use requirement. Amended tax forms   You must use the property more than 50% for business to claim any section 179 deduction. Amended tax forms If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. Amended tax forms The result is the cost of the property that can qualify for the section 179 deduction. Amended tax forms Example. Amended tax forms Peter purchased a car in April 2013 for $24,500 and used it 60% for business. Amended tax forms Based on his business usage, the total cost of Peter's car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% business use). Amended tax forms But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later. Amended tax forms Limits. Amended tax forms   There are limits on: The amount of the section 179 deduction, The section 179 deduction for sport utility and certain other vehicles, and The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property. Amended tax forms Limit on the amount of the section 179 deduction. Amended tax forms   For 2013, the total amount you can choose to deduct under section 179 generally cannot be more than $500,000. Amended tax forms   If the cost of your section 179 property placed in service in 2013 is over $2,000,000, you must reduce the $500,000 dollar limit (but not below zero) by the amount of cost over $2,000,000. Amended tax forms If the cost of your section 179 property placed in service during 2013 is $2,500,000 or more, you cannot take a section 179 deduction. Amended tax forms   The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year. Amended tax forms   If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service. Amended tax forms   If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. Amended tax forms You must allocate the dollar limit (after any reduction) between you. Amended tax forms   For more information on the above section 179 deduction limits, see Publication 946. Amended tax forms Limit for sport utility and certain other vehicles. Amended tax forms   For sport utility and certain other vehicles placed in service in 2013, the portion of the vehicle's cost taken into account in figuring your section 179 deduction is limited to $25,000. Amended tax forms This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways, that is not subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at no more than 14,000 pounds gross vehicle weight. Amended tax forms However, the $25,000 limit does not apply to any vehicle: Designed to have a seating capacity of more than nine persons behind the driver's seat, Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and is not readily accessible directly from the passenger compartment, or That has an integral enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield. Amended tax forms    Limit on total section 179, special depreciation allowance, and depreciation deduction. Amended tax forms   Generally, the total amount of section 179, special depreciation allowance, and depreciation deduction you can claim for a car that is qualified property and that you placed in service in 2013 is $11,160. Amended tax forms The limit is reduced if your business use of the car is less than 100%. Amended tax forms See Depreciation Limits , later, for more information. Amended tax forms Example. Amended tax forms In the earlier example under More than 50% business use requirement, Peter had a car with a cost (for purposes of the section 179 deduction) of $14,700. Amended tax forms However, based on Peter's business usage of his car, the total of his section 179, special depreciation allowance, and depreciation deductions is limited to $6,696 ($11,160 limit x 60% business use). Amended tax forms Cost of car. Amended tax forms   For purposes of the section 179 deduction, the cost of the car does not include any amount figured by reference to any other property held by you at any time. Amended tax forms For example, if you buy (for cash and a trade-in) a new car to use in your business, your cost for purposes of the section 179 deduction does not include your adjusted basis in the car you trade in for the new car. Amended tax forms Your cost includes only the cash you paid. Amended tax forms Basis of car for depreciation. Amended tax forms   The amount of the section 179 deduction reduces your basis in your car. Amended tax forms If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. Amended tax forms The resulting amount is the basis in your car you use to figure your depreciation deduction. Amended tax forms When to choose. Amended tax forms   If you want to take the section 179 deduction, you must make the choice in the tax year you place the car in service for business or work. Amended tax forms How to choose. Amended tax forms    Employees use Form 2106 to make this choice and report the section 179 deduction. Amended tax forms All others use Form 4562. Amended tax forms   File the appropriate form with either of the following. Amended tax forms Your original tax return filed for the year the property was placed in service (whether or not you file it timely). Amended tax forms An amended return filed within the time prescribed by law. Amended tax forms An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. Amended tax forms The amended return must also include any resulting adjustments to taxable income. Amended tax forms    You must keep records that show the specific identification of each piece of qualifying section 179 property. Amended tax forms These records must show how you acquired the property, the person you acquired it from, and when you placed it in service. Amended tax forms Revoking an election. Amended tax forms   An election (or any specification made in the election) to take a section 179 deduction for 2013 can only be revoked with the Commissioner's approval. Amended tax forms Recapture of section 179 deduction. Amended tax forms   To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. Amended tax forms If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Amended tax forms Any section 179 deduction claimed on the car is included in calculating the excess depreciation. Amended tax forms For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. Amended tax forms Dispositions. Amended tax forms   If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. Amended tax forms You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). Amended tax forms For information on the disposition of a car, see Disposition of a Car , later. Amended tax forms Special Depreciation Allowance You may be able to claim the special depreciation allowance for your car, truck, or van, if it is qualified property and was placed in service in 2013. Amended tax forms The allowance is an additional depreciation deduction of 50% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS). Amended tax forms The special depreciation allowance applies only for the first year the car is placed in service. Amended tax forms To qualify for the allowance more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction, later). Amended tax forms Combined depreciation. Amended tax forms   Your combined section 179 deduction, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for cars of $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Amended tax forms For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Amended tax forms See Depreciation Limits , later in this chapter. Amended tax forms Qualified car. Amended tax forms   To be a qualified car (including trucks and vans), the car must meet all of the following tests. Amended tax forms You purchased the car new on or after January 1, 2008, but only if no binding written contract to acquire the car existed before January 1, 2008, You placed the car in service in your trade or business before January 1, 2014, You used the car more than 50% in a qualified business use. Amended tax forms Election not to claim the special depreciation allowance. Amended tax forms   You can elect not to claim the special depreciation allowance for your car, truck, or van, that is qualified property. Amended tax forms If you make this election, it applies to all 5-year property placed in service during the year. Amended tax forms   To make the election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property acquired on or after January 1, 2008. Amended tax forms    Unless you elect not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Amended tax forms Depreciation Deduction If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. Amended tax forms This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car. Amended tax forms You generally need to know the following things about the car you intend to depreciate. Amended tax forms Your basis in the car. Amended tax forms The date you place the car in service. Amended tax forms The method of depreciation and recovery period you will use. Amended tax forms Basis. Amended tax forms   Your basis in a car for figuring depreciation is generally its cost. Amended tax forms This includes any amount you borrow or pay in cash, other property, or services. Amended tax forms   Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). Amended tax forms However, in some situations you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). Amended tax forms For one of these situations see Exception under Methods of depreciation, later. Amended tax forms   If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Amended tax forms Additional rules concerning basis are discussed later in this chapter under Unadjusted basis . Amended tax forms Placed in service. Amended tax forms   You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Amended tax forms Depreciation begins when the car is placed in service for use in your work or business or for the production of income. Amended tax forms   For purposes of computing depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion. Amended tax forms Car placed in service and disposed of in the same year. Amended tax forms   If you place a car in service and dispose of it in the same tax year, you cannot claim any depreciation deduction for that car. Amended tax forms Methods of depreciation. Amended tax forms   Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery System (MACRS). Amended tax forms MACRS is discussed later in this chapter. Amended tax forms Exception. Amended tax forms   If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you cannot depreciate your car under the MACRS rules. Amended tax forms You must use straight line depreciation over the estimated remaining useful life of the car. Amended tax forms   To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. Amended tax forms The rate per mile varies depending on the year(s) you used the standard mileage rate. Amended tax forms For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car, later. Amended tax forms   This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . Amended tax forms You must use your adjusted basis in your car to figure your depreciation deduction. Amended tax forms For additional information on the straight line method of depreciation, see Publication 946. Amended tax forms More-than-50%-use test. Amended tax forms   Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. Amended tax forms You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car. Amended tax forms   If your business use is 50% or less, you must use the straight line method to depreciate your car. Amended tax forms This is explained later under Car Used 50% or Less for Business . Amended tax forms Qualified business use. Amended tax forms   A qualified business use is any use in your trade or business. Amended tax forms It does not include use for the production of income (investment use). Amended tax forms However, you do combine your business and investment use to compute your depreciation deduction for the tax year. Amended tax forms Use of your car by another person. Amended tax forms   Do not treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions. Amended tax forms It is directly connected with your business. Amended tax forms It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income). Amended tax forms It results in a payment of fair market rent. Amended tax forms This includes any payment to you for the use of your car. Amended tax forms Business use changes. Amended tax forms   If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. Amended tax forms See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. Amended tax forms    Property does not cease to be used more than 50% in qualified business use by reason of a transfer at death. Amended tax forms Use for more than one purpose. Amended tax forms   If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. Amended tax forms You do this on the basis of mileage. Amended tax forms Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose. Amended tax forms Change from personal to business use. Amended tax forms   If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. Amended tax forms In this case, you figure the percentage of business use for the year as follows. Amended tax forms Determine the percentage of business use for the period following the change. Amended tax forms Do this by dividing business miles by total miles driven during that period. Amended tax forms Multiply the percentage in (1) by a fraction. Amended tax forms The numerator (top number) is the number of months the car is used for business and the denominator (bottom number) is 12. Amended tax forms Example. Amended tax forms You use a car only for personal purposes during the first 6 months of the year. Amended tax forms During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. Amended tax forms This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Amended tax forms Your business use for the year is 40% (80% × 6/12). Amended tax forms Limits. Amended tax forms   The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. Amended tax forms The maximum amount you can claim depends on the year in which you placed your car in service. Amended tax forms You have to reduce the maximum amount if you did not use the car exclusively for business. Amended tax forms See Depreciation Limits , later. Amended tax forms Unadjusted basis. Amended tax forms   You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Amended tax forms Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts. Amended tax forms   To figure your unadjusted basis, begin with your car's original basis, which generally is its cost. Amended tax forms Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Amended tax forms Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Amended tax forms Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, clean-fuel vehicle deduction (for vehicles placed in service before Jan. Amended tax forms 1, 2006), and alternative motor vehicle credit. Amended tax forms   See Form 8910 for information on the alternative motor vehicle credit. Amended tax forms If your business use later falls to 50% or less, you may have to recapture (include in your income) any excess depreciation. Amended tax forms See Car Used 50% or Less for Business, later, for more information. Amended tax forms If you acquired the car by gift or inheritance, see Publication 551, Basis of Assets, for information on your basis in the car. Amended tax forms Improvements. Amended tax forms   A major improvement to a car is treated as a new item of 5-year recovery property. Amended tax forms It is treated as placed in service in the year the improvement is made. Amended tax forms It does not matter how old the car is when the improvement is added. Amended tax forms Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. Amended tax forms However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Amended tax forms Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) cannot be more than the depreciation limit that applies for that year. Amended tax forms See Depreciation Limits , later. Amended tax forms Car trade-in. Amended tax forms   If you traded one car (the “old car”) for another car (the “new car”) in 2013, there are two ways you can treat the transaction. Amended tax forms You can elect to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Amended tax forms If you make this election, you treat the old car as disposed of at the time of the trade-in. Amended tax forms The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car's use had been for business purposes) plus any additional amount you paid for the new car. Amended tax forms You then figure your depreciation deduction for the new car beginning with the date you placed it in service. Amended tax forms You make this election by completing Form 2106, Part II, Section D. Amended tax forms This method is explained later, beginning at Effect of trade-in on basis . Amended tax forms If you do not make the election described in (1), you must figure depreciation separately for the remaining basis of the old car and for any additional amount you paid for the new car. Amended tax forms You must apply two depreciation limits (see Depreciation Limits , later). Amended tax forms The limit that applies to the remaining basis of the old car generally is the amount that would have been allowed had you not traded in the old car. Amended tax forms The limit that applies to the additional amount you paid for the new car generally is the limit that applies for the tax year, reduced by the depreciation allowance for the remaining basis of the old car. Amended tax forms You must use Form 4562 to compute your depreciation deduction. Amended tax forms You cannot use Form 2106, Part II, Section D. Amended tax forms This method is explained in Publication 946. Amended tax forms   If you elect to use the method described in (1), you must do so on a timely filed tax return (including extensions). Amended tax forms Otherwise, you must use the method described in (2). Amended tax forms Effect of trade-in on basis. Amended tax forms   The discussion that follows applies to trade-ins of cars in 2013, where the election was made to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Amended tax forms For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2013, for which the election was not made, see Publication 946 and Regulations section 1. Amended tax forms 168(i)-6(d)(3). Amended tax forms Traded car used only for business. Amended tax forms   If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car. Amended tax forms Example. Amended tax forms Paul trades in a car that has an adjusted basis of $5,000 for a new car. Amended tax forms In addition, he pays cash of $20,000 for the new car. Amended tax forms His original basis of the new car is $25,000 (his $5,000 adjusted basis in the old car plus the $20,000 cash paid). Amended tax forms Paul's unadjusted basis is $25,000 unless he claims the section 179 deduction, special depreciation allowance, or has other increases or decreases to his original basis, discussed under Unadjusted basis , earlier. Amended tax forms Traded car used partly in business. Amended tax forms   If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. Amended tax forms This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. Amended tax forms (This adjustment is not used, however, when you determine the gain or loss on the later disposition of the new car. Amended tax forms See Publication 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car. Amended tax forms )   To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Amended tax forms Then subtract from that total the excess, if any, of: The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over The total of the amounts actually allowed as depreciation during those years. Amended tax forms For information about figuring depreciation, see Modified Accelerated Cost Recovery System (MACRS) , which follows Example 2, later. Amended tax forms Modified Accelerated Cost Recovery System (MACRS). Amended tax forms   The Modified Accelerated Cost Recovery System (MACRS) is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. Amended tax forms   The maximum amount you can deduct is limited, depending on the year you placed your car in service. Amended tax forms See Depreciation Limits , later. Amended tax forms Recovery period. Amended tax forms   Under MACRS, cars are classified as 5-year property. Amended tax forms You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. Amended tax forms This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year. Amended tax forms Depreciation deduction for certain Indian reservation property. Amended tax forms   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations after 1993 and before 2014. Amended tax forms The recovery that applies for a business-use car is 3 years instead of 5 years. Amended tax forms However, the depreciation limits, discussed later, will still apply. Amended tax forms   For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Publication 946. Amended tax forms Depreciation methods. Amended tax forms   You can use one of the following methods to depreciate your car. Amended tax forms The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Amended tax forms The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Amended tax forms The straight line method (SL) over a 5-year recovery period. Amended tax forms    If you use Table 4-1 (discussed later under MACRS depreciation chart) to determine your depreciation rate for 2013, you do not need to determine in what year using the straight line method provides an equal or greater deduction. Amended tax forms This is because the chart has the switch to the straight line method built into its rates. Amended tax forms   Before choosing a method, you may wish to consider the following facts. Amended tax forms Using the straight line method provides equal yearly deductions throughout the recovery period. Amended tax forms Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year. Amended tax forms MACRS depreciation chart. Amended tax forms   A 2013 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Amended tax forms Using this table will make it easy for you to figure the 2013 depreciation deduction for your car. Amended tax forms A similar chart appears in the Instructions for Form 2106. Amended tax forms    You may have to use the tables in Publication 946 instead of using this MACRS Depreciation Chart. Amended tax forms   You must use the Depreciation Tables in Publication 946 rather than the 2013 MACRS Depreciation Chart in this publication if any one of the following four conditions applies to you. Amended tax forms You file your return on a fiscal year basis. Amended tax forms You file your return for a short tax year (less than 12 months). Amended tax forms During the year, all of the following conditions apply. Amended tax forms You placed some property in service from January through September. Amended tax forms You placed some property in service from October through December. Amended tax forms Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year. Amended tax forms   You placed qualified property in service on an Indian reservation. Amended tax forms Depreciation in future years. Amended tax forms   If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. Amended tax forms However, you cannot continue to use the chart if your basis in your car is adjusted because of a casualty. Amended tax forms In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. Amended tax forms See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. Amended tax forms    In future years, do not use the chart in this edition of the publication. Amended tax forms Instead, use the chart in the publication or the form instructions for those future years. Amended tax forms Disposition of car during recovery period. Amended tax forms   If you dispose of the car before the end of the recovery period, you are generally allowed a half year of depreciation in the year of disposition unless you purchased the car during the last quarter of a year. Amended tax forms See Depreciation deduction for the year of disposition under Disposition of a Car, later, for information on how to figure the depreciation allowed in the year of disposition. Amended tax forms How to use the 2013 chart. Amended tax forms   To figure your depreciation deduction for 2013, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Amended tax forms Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. Amended tax forms If you prefer to figure your depreciation deduction without the help of the chart, see Publication 946. Amended tax forms    Your deduction cannot be more than the maximum depreciation limit for cars. Amended tax forms See Depreciation Limits, later. Amended tax forms Example. Amended tax forms Phil bought a used truck in February 2012 to use exclusively in his landscape business. Amended tax forms He paid $9,200 for the truck with no trade-in. Amended tax forms Phil did not claim any section 179 deduction, the truck did not qualify for the special depreciation allowance, and he chose to use the 200% DB method to get the largest depreciation deduction in the early years. Amended tax forms Phil used the MACRS depreciation chart in 2012 to find his percentage. Amended tax forms The unadjusted basis of his truck equals its cost because Phil used it exclusively for business. Amended tax forms He multiplied the unadjusted basis of his truck, $9,200, by the percentage that applied, 20%, to figure his 2012 depreciation deduction of $1,840. Amended tax forms In 2013, Phil used the truck for personal purposes when he repaired his father's cabin. Amended tax forms His records show that the business use of his truck was 90% in 2013. Amended tax forms Phil used Table 4-1 to find his percentage. Amended tax forms Reading down the first column for the date placed in service and across to the 200% DB column, he locates his percentage, 32%. Amended tax forms He multiplies the unadjusted basis of his truck, $8,280 ($9,200 cost × 90% business use), by 32% to figure his 2013 depreciation deduction of $2,650. Amended tax forms Depreciation Limits There are limits on the amount you can deduct for depreciation of your car, truck, or van. Amended tax forms The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. Amended tax forms The maximum amount you can deduct each year depends on the year you place the car in service. Amended tax forms These limits are shown in the following tables. Amended tax forms   Maximum Depreciation Deduction for Cars Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2012–2013 $11,1601 $5,100 $3,050 $1,875 2010–2011 11,0602 4,900 2,950 1,775 2008–2009 10,9603 4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6103 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7104 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6605 4,900 2,950 1,775 2001–2002 7,6605 4,900 2,950 1,775 2000 3,060 4,900 2,950 1,775 1$3,160 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Amended tax forms 2$3,060 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Amended tax forms 3$2,960 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Amended tax forms 4$7,660 if you acquired the car before 5/6/2003. Amended tax forms $3,060 if the car is not qualified property or if you elect not to claim any special depreciation allowance. Amended tax forms 5$3,060 if you acquired the car before 9/11/2001, the car is not qualified property, or you elect not to claim the special depreciation allowance. Amended tax forms Trucks and vans. Amended tax forms   For 2013, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. Amended tax forms A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less. Amended tax forms For trucks and vans placed in service before 2003, use the Maximum Depreciation Deduction for Cars table. Amended tax forms Maximum Depreciation Deduction for Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 $11,3601 $5,300 $3,150 $1,875 2011 11,2601 5,200 3,150 1,875 2010 11,1601 5,100 3,050 1,875 2009 11,0601 4,900 2,950 1,775 2008 11,1601 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2005–2006 3,260 5,200 3,150 1,875 2004 10,9101 5,300 3,150 1,875 2003 11,0101,2 5,400 3,250 1,975 1If the special depreciation allowance does not apply or you make the election not to claim the special depreciation allowance, the first-year limit is $3,360 for 2012 and 2013, $3,260 for 2011, $3,160 for 2010, $3,060 for 2009, $3,160 for 2008, $3,260 for 2004, and $3,360 for 2003. Amended tax forms 2If the truck or van was acquired before 5/06/2003, the truck or van is qualified property, and you claim the special depreciation allowance for the truck or van, the maximum deduction is $7,960. Amended tax forms Car used less than full year. Amended tax forms   The depreciation limits are not reduced if you use a car for less than a full year. Amended tax forms This means that you do not reduce the limit when you either place a car in service or dispose of a car during the year. Amended tax forms However, the depreciation limits are reduced if you do not use the car exclusively for business and investment purposes. Amended tax forms See Reduction for personal use , next. Amended tax forms Reduction for personal use. Amended tax forms   The depreciation limits are reduced based on your percentage of personal use. Amended tax forms If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year. Amended tax forms Section 179 deduction. Amended tax forms   The section 179 deduction is treated as a depreciation deduction. Amended tax forms If you place a car that is not a truck or van in service in 2013, use it only for business, and choose the section 179 deduction, the special depreciation allowance, and the depreciation deduction for that car for 2013 is limited to $11,160. Amended tax forms Example. Amended tax forms On September 4, 2013, Jack bought a used car for $10,000 and placed it in service. Amended tax forms He used it 80% for his business, and he chooses to take a section 179 deduction for the car. Amended tax forms The car is not qualified property for purposes of the special depreciation allowance. Amended tax forms Before applying the limit, Jack figures his maximum section 179 deduction to be $8,000. Amended tax forms This is the cost of his qualifying property (up to the maximum $500,000 amount) multiplied by his business use ($10,000 × 80%). Amended tax forms Jack then figures that his section 179 deduction for 2013 is limited to $2,528 (80% of $3,160). Amended tax forms He then figures his unadjusted basis of $5,472 (($10,000 × 80%) − $2,528) for determining his depreciation deduction. Amended tax forms Jack has reached his maximum depreciation deduction for 2013. Amended tax forms For 2014, Jack will use his unadjusted basis of $5,472 to figure his depreciation deduction. Amended tax forms Deductions in years after the recovery period. Amended tax forms   If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. Amended tax forms If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends. Amended tax forms Unrecovered basis. Amended tax forms   This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use. Amended tax forms The recovery period. Amended tax forms   For 5-year property, your recovery period is 6 calendar years. Amended tax forms A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year. Amended tax forms   Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. Amended tax forms You determine your unrecovered basis in the 7th year after you placed the car in service. Amended tax forms How to treat unrecovered basis. Amended tax forms   If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. Amended tax forms The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. Amended tax forms For example, no deduction is allowed for a year you use your car 100% for personal purposes. Amended tax forms Example. Amended tax forms In April 2007, Bob bought and placed in service a car he used exclusively in his business. Amended tax forms The car cost $31,500. Amended tax forms Bob did not claim a section 179 deduction or the special depreciation allowance for the car. Amended tax forms He continued to use the car 100% in his business throughout the recovery period (2007 through 2012). Amended tax forms For those years, Bob used the MACRS Depreciation Chart (200% declining balance method) and the Maximum Depreciation Deduction for Cars table, earlier, for the applicable tax year to compute his depreciation deductions during the recovery period. Amended tax forms Bob's depreciation deductions were subject to the depreciation limits so he will have unrecovered basis at the end of the recovery period as shown in the following table. Amended tax forms      MACRS     Deprec. Amended tax forms Year % Amount Limit Allowed 2007 20. Amended tax forms 00 $6,300 $3,060 $ 3,060 2008 32. Amended tax forms 00 10,080 4,900 4,900 2009 19. Amended tax forms 20 6,048 2,850 2,850 2010 11. Amended tax forms 52 3,629 1,775 1,775 2011 11. Amended tax forms 52 3,629 1,775 1,775 2012 5. Amended tax forms 76 1,814 1,775 1,775 Total $31,500   16,135 For the correct limit, see Maximum Depreciation Deduction for Cars under “Depreciation Limits,” earlier, for the maximum amount of depreciation allowed each year. Amended tax forms   At the end of 2012, Bob had an unrecovered basis in the car of $15,365 ($31,500 – $16,135). Amended tax forms If Bob continued to use the car 100% for business in 2013 and later years, he can claim a depreciation deduction equal to the lesser of $1,775 or his remaining unrecovered basis. Amended tax forms   If Bob's business use of the car was less than 100% during any year, his depreciation deduction would be less than the maximum amount allowable for that year. Amended tax forms However, in determining his unrecovered basis in the car, he would still reduce his original basis by the maximum amount allowable as if the business use had been 100%. Amended tax forms For example, if Bob had used his car 60% for business instead of 100%, his allowable depreciation deductions would have been $9,681 ($16,135 × 60%), but he still would have to reduce his basis by $16,135 to determine his unrecovered basis. Amended tax forms Table 4-1. Amended tax forms 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Amended tax forms ) If you claim actual expenses for your car, use the chart below to find the depreciation method and percentage to use for your 2013 return for cars placed in service in 2013. Amended tax forms   First, using the left column, find the date you first placed the car in service in 2013. Amended tax forms Then select the depreciation method and percentage from column (a), (b), or (c) following the rules explained in this chapter. Amended tax forms For cars placed in service before 2013, you must use the same method you used on last year's return unless a decline in your business use requires you to change to the straight line method. Amended tax forms Refer back to the MACRS Depreciation Chart for the year you placed the car in service. Amended tax forms (See Car Used 50% or Less for Business . Amended tax forms )  Multiply the unadjusted basis of your car by your business use percentage. Amended tax forms Multiply the result by the percentage you found in the chart to find the amount of your depreciation deduction for 2013. Amended tax forms (Also see Depreciation Limits . Amended tax forms )   If you placed your car in service after September of any year and you placed other business property in service during the same year, you may have to use the Jan. Amended tax forms 1—Sept. Amended tax forms 30 percentage instead of the Oct. Amended tax forms 1—Dec. Amended tax forms 31 percentage for your car. Amended tax forms               To find out if this applies to you, determine: 1) the basis of all business property you placed in service after September of that year and 2) the basis of all business property you placed in service during that entire year. Amended tax forms If the basis of the property placed in service after September is not more than 40% of the basis of all property (certain property is excluded) placed in service for the entire year, use the percentage for Jan. Amended tax forms 1—Sept. Amended tax forms 30 for figuring depreciation for your car. Amended tax forms See Which Convention Applies? in chapter 4 of Publication 946 for more details. Amended tax forms               Example. Amended tax forms You buy machinery (basis of $32,000) in May 2013 and a new van (basis of $20,000) in October 2013, both used 100% in your business. Amended tax forms You
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Effect of Sequestration on the Alternative Minimum Tax Credit for Corporations

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Reduction Act of 1985, as amended, refund payments issued to corporations claiming refundable prior year minimum tax liability, are subject to sequestration. This means that refund payments processed on or after October 1, 2013 and on or before September 30, 2014 will be reduced by the fiscal year 2014 sequestration rate of 7.2 percent, irrespective of when the original or amended tax return was received by the Service. The sequestration reduction rate will be applied unless and until a law is enacted that cancels or otherwise impacts the sequester, at which time the sequestration reduction rate is subject to change.

A corporation that can claim an additional first-year depreciation deduction under section 168(k) can choose instead to accelerate the use of its prior year minimum tax credits, treating the accelerated credits as refundable credits.  Corporations making this section 168(k)(4) election and claiming a refund of prior year minimum tax credits should complete Form 8827.  These corporations will be notified that a portion of their requested refund was subject to the sequester reduction.

Corporations making the section 168(k)(4) election but not claiming a refund of prior year minimum tax credits are not subject to this reduction. 

Page Last Reviewed or Updated: 30-Sep-2013

The Amended Tax Forms

Amended tax forms Index Symbols 1231 property sale, Sale of property interest. Amended tax forms 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Amended tax forms 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Amended tax forms 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Amended tax forms 501(c)(3) organizations, Student loans. Amended tax forms 529 program, Qualified tuition program (QTP). Amended tax forms 83(b) election, How to make the choice. Amended tax forms A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Amended tax forms Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Amended tax forms Accrual method taxpayers, Prepaid income. Amended tax forms Accrued leave payment At time of retirement or resignation, Accrued leave payment. Amended tax forms Disability retirement, Accrued leave payment. Amended tax forms Activity not for profit, Activity not for profit. Amended tax forms Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Amended tax forms Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Amended tax forms Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Amended tax forms Alien status, waiver of, Waiver of alien status. Amended tax forms Aliens Nonresident, Nonresident aliens. Amended tax forms Alimony, Alimony. Amended tax forms Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Amended tax forms Stock options, Alternative minimum tax (AMT). Amended tax forms Annuities Charitable gift, Charitable gift annuities. Amended tax forms Railroad retirement, Railroad retirement annuities. Amended tax forms Tax-sheltered, Limit for tax-sheltered annuities. Amended tax forms Archer MSAs, Archer MSA contributions. Amended tax forms , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amended tax forms Armed forces, Military Combat zone bonus, Veterans' benefits. Amended tax forms Disability, Disability. Amended tax forms Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Amended tax forms Qualified reservist distribution, Qualified reservist distribution (QRD). Amended tax forms Rehabilitative program payments, Veterans' benefits. Amended tax forms Retirement pay, Military retirement pay. Amended tax forms Veterans benefits, Veterans' benefits. Amended tax forms Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Amended tax forms Back pay, award for, Back pay awards. Amended tax forms Backup withholding Barter exchange transactions, Backup withholding. Amended tax forms Bankruptcy Canceled debt not deemed to be income, Excluded debt. Amended tax forms Barter income, Bartering Below-market loans, Below-market loans. Amended tax forms Bequest for services, Bequest for services. Amended tax forms Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Amended tax forms Black lung benefit payments, Black lung benefit payments. Amended tax forms Bonuses, Bonuses and awards. Amended tax forms , Employee awards or bonuses. Amended tax forms Breach of contract Damages as income, Court awards and damages. Amended tax forms Bribes, Bribes. Amended tax forms Business expenses Reimbursements, Allowances and reimbursements. Amended tax forms Business income, Business and Investment Income, More information. Amended tax forms C Cafeteria plans, Cafeteria plans. Amended tax forms Campaign contributions, Campaign contributions. Amended tax forms Campus lodging, Qualified campus lodging. Amended tax forms , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Amended tax forms Capital gains Recoveries, Capital gains. Amended tax forms , Capital gains. Amended tax forms Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Amended tax forms Incentive stock options (ISOs), Incentive stock options (ISOs). Amended tax forms Sale of personal property, Sale of personal items. Amended tax forms Car (see Vehicle, employer-provided) Car pools, Car pools. Amended tax forms Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Amended tax forms Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Amended tax forms Catch-up contributions, Catch-up contributions. Amended tax forms , Catch-up contributions. Amended tax forms Charitable gift annuities, Charitable gift annuities. Amended tax forms Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Amended tax forms Child support payments, Child support payments. Amended tax forms Childcare providers, Childcare providers. Amended tax forms , Food program payments to daycare providers. Amended tax forms Chronic illness, Chronically ill individual. Amended tax forms Accelerated death benefits paid to, Exclusion for chronic illness. Amended tax forms Citizens outside U. Amended tax forms S. Amended tax forms Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Amended tax forms Clergy, Clergy Coal, Coal and iron ore. Amended tax forms Colleges and universities Faculty lodging, Faculty lodging. Amended tax forms Scholarships and fellowships, Scholarships and fellowships. Amended tax forms Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Amended tax forms Workers', Workers' Compensation Compensatory damages, Other compensation. Amended tax forms , Court awards and damages. Amended tax forms Constructive receipt of income, Constructively received income. Amended tax forms Copyrights Infringement damages, Court awards and damages. Amended tax forms Royalties, Copyrights and patents. Amended tax forms Corporate directors, Corporate director. Amended tax forms Cost-of-living allowances, Government cost-of-living allowances. Amended tax forms Court awards, Court awards and damages. Amended tax forms (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Amended tax forms Credits Recoveries, refiguring of unused credits, Unused tax credits. Amended tax forms , Unused tax credits. Amended tax forms Currency transactions, foreign, Foreign currency transactions. Amended tax forms D Damages from lawsuits, Court awards and damages. Amended tax forms Back pay awards, Back pay awards. Amended tax forms Breach of contract, Court awards and damages. Amended tax forms Compensatory damages, Other compensation. Amended tax forms , Court awards and damages. Amended tax forms Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Amended tax forms Punitive damages, Court awards and damages. Amended tax forms Daycare providers, Childcare providers. Amended tax forms (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Amended tax forms De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Amended tax forms (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Amended tax forms Nonrecourse debts, Mortgage relief upon sale or other disposition. Amended tax forms Recourse, Mortgage relief upon sale or other disposition. Amended tax forms Stockholder's, Stockholder debt. Amended tax forms Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Amended tax forms Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Amended tax forms , Nonqualified deferred compensation plans of nonqualified entities. Amended tax forms Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Amended tax forms Differential wage payments, Differential wage payments. Amended tax forms Armed forces, Differential wage payments. Amended tax forms Directors' fees, Corporate director. Amended tax forms Disability Military, Disability. Amended tax forms Pensions, Disability Pensions Workers' compensation, Disability pension. Amended tax forms Person with, Persons with disabilities. Amended tax forms Unemployment compensation, paid as substitute for, Types of unemployment compensation. Amended tax forms Disaster relief Disaster mitigation payments, Disaster mitigation payments. Amended tax forms Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Amended tax forms Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Amended tax forms Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Amended tax forms Mortgage loan for early payment, Discounted mortgage loan. Amended tax forms Dividends Restricted stock, Dividends received on restricted stock. Amended tax forms Divorced taxpayers Stock options exercised incident to divorce, Tax form. Amended tax forms Down payment assistance, Down payment assistance. Amended tax forms E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Amended tax forms Educational institutions Faculty lodging, Faculty lodging. Amended tax forms Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Amended tax forms Tax Counseling for the Elderly, Volunteer tax counseling. Amended tax forms Election precinct officials, Election precinct official. Amended tax forms Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Amended tax forms , Catch-up contributions. Amended tax forms Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Amended tax forms Increased limit for last 3 years prior to retirement age, Increased limit. Amended tax forms Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Amended tax forms Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Amended tax forms Emotional distress damages, Emotional distress. Amended tax forms Employee achievement awards, Employee achievement award. Amended tax forms Employee awards or bonuses, Employee awards or bonuses. Amended tax forms Employee compensation, Employee Compensation, Inherited property not substantially vested. Amended tax forms Fringe benefits, Fringe Benefits, Special valuation rules. Amended tax forms Restricted property, Restricted Property, Inherited property not substantially vested. Amended tax forms Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Amended tax forms Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Amended tax forms Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Amended tax forms Employment Abroad, Employment abroad. Amended tax forms Agency fees, Employment agency fees. Amended tax forms Contracts Severance pay for cancellation of, Severance pay. Amended tax forms Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Amended tax forms Conservation Subsidies, Energy conservation subsidies. Amended tax forms Utility rebates, Utility rebates. Amended tax forms Estate income, Estate and trust income. Amended tax forms Estimated tax Unemployment compensation, Tax withholding. Amended tax forms Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Amended tax forms Expected inheritance, Expected inheritance. Amended tax forms Expenses paid by another, Expenses paid by another. Amended tax forms Exxon Valdez settlement, Exxon Valdez settlement income. Amended tax forms Eligible retirement plan, Contributions to eligible retirement plan. Amended tax forms Income averaging, Income averaging. Amended tax forms Legal expenses, Legal expenses. Amended tax forms Reporting requirement-statement, Statement. Amended tax forms F Faculty lodging, Faculty lodging. Amended tax forms Fair market value (FMV), Fair market value. Amended tax forms Stock options, Grant of option. Amended tax forms Farming Qualified farm debt, cancellation of, Excluded debt. Amended tax forms Federal employees Accrued leave payment, Accrued leave payment. Amended tax forms Cost-of-living allowances, Government cost-of-living allowances. Amended tax forms Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Amended tax forms Federal income tax Refunds, Federal income tax refund. Amended tax forms Fees for services, Fees for services. Amended tax forms Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Amended tax forms FICA withholding Foreign employers, U. Amended tax forms S. Amended tax forms citizens working for in U. Amended tax forms S. Amended tax forms , Social security and Medicare taxes. Amended tax forms Paid by employer, Social security and Medicare taxes paid by employer. Amended tax forms Fiduciaries Fees for services, Fees for services. Amended tax forms , Personal representatives. Amended tax forms Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Amended tax forms No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Amended tax forms Nutrition Program for the Elderly, Nutrition Program for the Elderly. Amended tax forms Foreign Currency transactions, Foreign currency transactions. Amended tax forms Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Amended tax forms Income, Reminders Service, Service-connected disability. Amended tax forms Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Amended tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Amended tax forms Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Amended tax forms Repayment of commissions paid in advance, Advance commissions and other earnings. Amended tax forms Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Amended tax forms Personal property rental, reporting income from, Reporting business income and expenses. Amended tax forms Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Amended tax forms Personal property rental, reporting income from, Reporting business income and expenses. Amended tax forms Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Amended tax forms Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Amended tax forms Royalties, Royalties Form 1040A Recoveries, Where to report. Amended tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Amended tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Amended tax forms Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Amended tax forms , Estate and trust income. Amended tax forms Form 1065 Partnership return, Partnership return. Amended tax forms Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Amended tax forms , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Amended tax forms Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Amended tax forms , Backup withholding. Amended tax forms Form 1099-C Cancellation of debt, Form 1099-C. Amended tax forms Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Amended tax forms Form 1099-G State tax refunds, State tax refund. Amended tax forms Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Amended tax forms Stock options exercised incident to divorce, Tax form. Amended tax forms Form 1099-R Charitable gift annuities, Charitable gift annuities. Amended tax forms Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Amended tax forms Surrender of life insurance policy for cash, Surrender of policy for cash. Amended tax forms Form 1120-POL Political organizations, Campaign contributions. Amended tax forms Form 1120S S corporation return, S corporation return. Amended tax forms Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Amended tax forms , Schedule K-1 (Form 1120S). Amended tax forms Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Amended tax forms Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Amended tax forms Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Amended tax forms Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Amended tax forms Form SSA-1099 Social security benefit statement, Form SSA-1099. Amended tax forms Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Amended tax forms Accrued leave payment at time of retirement or resignation, Accrued leave payment. Amended tax forms Back pay awards, Back pay awards. Amended tax forms Bonuses or awards, Bonuses and awards. Amended tax forms Elective deferrals, reporting by employer, Reporting by employer. Amended tax forms Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Amended tax forms Stock options from employers, Tax form. Amended tax forms Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Amended tax forms Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Amended tax forms Form W-9 Request for taxpayer identification number, Backup withholding. Amended tax forms Foster care, Foster care providers. Amended tax forms Foster Grandparent Program, National Senior Service Corps programs. Amended tax forms Found property, Found property. Amended tax forms Free tax services, Free help with your tax return. Amended tax forms Fringe benefits, Fringe Benefits, Special valuation rules. Amended tax forms Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Amended tax forms Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Amended tax forms Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Amended tax forms Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Amended tax forms Vehicle, Employer-provided vehicles. Amended tax forms Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Amended tax forms G Gambling winnings and losses, Gambling winnings. Amended tax forms Gas Royalties from, Oil, gas, and minerals. Amended tax forms Gifts, Gifts and inheritances. Amended tax forms Holiday gifts from employer, Holiday gifts. Amended tax forms Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Amended tax forms Group-term life insurance Worksheets, Figuring the taxable cost. Amended tax forms , Worksheet 1. Amended tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Amended tax forms H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Amended tax forms Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Amended tax forms Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Amended tax forms Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Amended tax forms Savings account, Health savings accounts (HSA). Amended tax forms Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Amended tax forms Hobby losses, Hobby losses. Amended tax forms Holding period requirement, Holding period requirement. Amended tax forms Holiday gifts, Holiday gifts. Amended tax forms Holocaust victims restitution, Holocaust victims restitution. Amended tax forms Home, sale of, Sale of home. Amended tax forms Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Amended tax forms Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Amended tax forms Income Assigned, Assignment of income. Amended tax forms Business and investment, Business and Investment Income, More information. Amended tax forms Constructive receipt of, Constructively received income. Amended tax forms Estate and trust, Estate and trust income. Amended tax forms Foreign employers, Foreign Employer Illegal, Illegal activities. Amended tax forms Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Amended tax forms S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Amended tax forms Indian money account, Indian money account litigation settlement. Amended tax forms Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Amended tax forms Inherited IRA, Inherited pension or IRA. Amended tax forms Inheritance, Gifts and inheritances. Amended tax forms IRA, Inherited pension or IRA. Amended tax forms Property not substantially vested, Inherited property not substantially vested. Amended tax forms Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Amended tax forms Insurance Credit card, Credit card insurance. Amended tax forms Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Amended tax forms Frozen deposits, Interest on frozen deposits. Amended tax forms Mortgage refunds, Mortgage interest refund. Amended tax forms Option on insurance, Interest option on insurance. Amended tax forms Recovery amounts, Interest on recovery. Amended tax forms Savings bond, Interest on qualified savings bonds. Amended tax forms State and local government obligations, Interest on state and local government obligations. Amended tax forms Interference with business operations Damages as income, Court awards and damages. Amended tax forms International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Amended tax forms Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Amended tax forms IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Amended tax forms Itemized deductions Limited, Itemized deductions limited. Amended tax forms Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Amended tax forms Joint returns Social security benefits or railroad retirement payments, Joint return. Amended tax forms Joint state/local tax return Recoveries, Joint state or local income tax return. Amended tax forms Jury duty pay, Jury duty. Amended tax forms K Kickbacks, Kickbacks. Amended tax forms L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Amended tax forms Dues, Union benefits and dues. Amended tax forms Strike and lockout benefits, Strike and lockout benefits. Amended tax forms Unemployment benefits paid from, Payments by a union. Amended tax forms Last day of tax year, income received on, Constructively received income. Amended tax forms Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Amended tax forms Life insurance Employer-owned, Employer-owned life insurance contract. Amended tax forms Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Amended tax forms Loans, Discounted mortgage loan. Amended tax forms (see also Mortgage) Below-market, Below-market loans. Amended tax forms Student, Student loans. Amended tax forms Lockout benefits, Strike and lockout benefits. Amended tax forms Lodging Campus lodging, Qualified campus lodging. Amended tax forms , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Amended tax forms Replacement housing payments, Replacement housing payments. Amended tax forms Long-term care insurance, Long-term care coverage. Amended tax forms , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Amended tax forms Lump-sum distributions Survivor benefits, Lump-sum payments. Amended tax forms M Manufacturer incentive payments, Manufacturer incentive payments. Amended tax forms Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Amended tax forms Medical Care reimbursements, Reimbursement for medical care. Amended tax forms Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amended tax forms Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amended tax forms Benefits, Medicare. Amended tax forms Tax paid by employer, Social security and Medicare taxes paid by employer. Amended tax forms Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Amended tax forms Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Amended tax forms 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Amended tax forms Discounted loan, Discounted mortgage loan. Amended tax forms Interest refund, Mortgage interest refund. Amended tax forms Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Amended tax forms Relief, Mortgage relief upon sale or other disposition. Amended tax forms Motor vehicle, employer-provided, Employer-provided vehicles. Amended tax forms Moving expenses Reimbursements, Allowances and reimbursements. Amended tax forms , Moving expense reimbursements. Amended tax forms MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amended tax forms N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Amended tax forms National Senior Service Corps, National Senior Service Corps programs. Amended tax forms No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Amended tax forms Nobel prize, Pulitzer, Nobel, and similar prizes. Amended tax forms Nonrecourse debt, Mortgage relief upon sale or other disposition. Amended tax forms Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Amended tax forms Notary fees, Notary public. Amended tax forms Notes received for services, Note received for services. Amended tax forms Nutrition Program for the Elderly, Nutrition Program for the Elderly. Amended tax forms O Oil Royalties from, Oil, gas, and minerals. Amended tax forms Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Amended tax forms Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Amended tax forms Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Amended tax forms Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Amended tax forms Royalties, Copyrights and patents. Amended tax forms Peace Corps, Peace Corps. Amended tax forms Pensions Clergy, Pension. Amended tax forms Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Amended tax forms Military, Military retirement pay. Amended tax forms Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Amended tax forms Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Amended tax forms Price reduced after purchase, Price reduced after purchase. Amended tax forms Prizes and awards, Bonuses and awards. Amended tax forms , Prizes and awards. Amended tax forms Achievement awards, Employee achievement award. Amended tax forms Employee awards or bonuses, Employee awards or bonuses. Amended tax forms Length-of-service awards, Employee achievement award. Amended tax forms Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Amended tax forms Safety achievement, Employee achievement award. Amended tax forms Scholarship prizes, Prizes. Amended tax forms Profit-sharing plan, Retirement and profit-sharing plans. Amended tax forms Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Amended tax forms Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Amended tax forms Public transportation passes, employer-provided, Transportation, Transit pass. Amended tax forms Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Amended tax forms Punitive damages, Court awards and damages. Amended tax forms Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Amended tax forms R Raffles, Lotteries and raffles. Amended tax forms Railroad Retirement annuities, Railroad retirement annuities. Amended tax forms Retirement benefits, Social security and equivalent railroad retirement benefits. Amended tax forms Sick pay, Railroad sick pay. Amended tax forms Unemployment compensation benefits, Types of unemployment compensation. Amended tax forms Real estate Qualified real property business debt, cancellation of, Excluded debt. Amended tax forms Rebates Cash, Cash rebates. Amended tax forms Utility, Utility rebates. Amended tax forms Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Amended tax forms Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Amended tax forms , Unused tax credits. Amended tax forms Refunds Federal income tax, Federal income tax refund. Amended tax forms Mortgage interest, Mortgage interest refund. Amended tax forms State tax, State tax refund. Amended tax forms Rehabilitative program payments, Veterans' benefits. Amended tax forms Reimbursements Business expenses, Allowances and reimbursements. Amended tax forms Casualty losses, Casualty insurance and other reimbursements. Amended tax forms Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Amended tax forms Moving expenses, Allowances and reimbursements. Amended tax forms , Moving expense reimbursements. Amended tax forms Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Amended tax forms Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Amended tax forms Repayments, Repayments, Year of deduction (or credit). Amended tax forms Repossession, Canceled sales contract. Amended tax forms Restricted property, Restricted Property, Inherited property not substantially vested. Amended tax forms Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Amended tax forms Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Amended tax forms (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Amended tax forms Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Amended tax forms Roth contributions, Designated Roth contributions. Amended tax forms Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Amended tax forms Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Amended tax forms Sales contracts Cancellation of, Canceled sales contract. Amended tax forms SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Amended tax forms Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Amended tax forms Self-employed persons U. Amended tax forms S. Amended tax forms citizens working for foreign employers in U. Amended tax forms S. Amended tax forms treated as, Social security and Medicare taxes. Amended tax forms Senior Companion Program, National Senior Service Corps programs. Amended tax forms Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Amended tax forms Severance pay, Severance pay. Amended tax forms Outplacement services, Outplacement services. Amended tax forms Sick pay, Sick pay. Amended tax forms Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Amended tax forms SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Amended tax forms Smallpox vaccine injuries, Smallpox vaccine injuries. Amended tax forms Social security and Medicare taxes Foreign employers, U. Amended tax forms S. Amended tax forms citizens working for in U. Amended tax forms S. Amended tax forms , Social security and Medicare taxes. Amended tax forms Paid by employer, Social security and Medicare taxes paid by employer. Amended tax forms Social security benefits, Social security and equivalent railroad retirement benefits. Amended tax forms Standard deduction Recoveries, Standard deduction limit. Amended tax forms , Standard deduction for earlier years. Amended tax forms State employees Unemployment benefits paid to, State employees. Amended tax forms State or local governments Interest on obligations of, Interest on state and local government obligations. Amended tax forms State or local taxes Refunds, State tax refund. Amended tax forms Statutory stock option holding period, Sale of the stock. Amended tax forms Stock appreciation rights, Stock appreciation rights. Amended tax forms Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Amended tax forms Grant, Grant of option. Amended tax forms Sale, Sale of the stock. Amended tax forms Stock options, statutory Exercise, Exercise of option. Amended tax forms Grant, Grant of option. Amended tax forms Sale, Sale of the stock. Amended tax forms Stockholder debts, Stockholder debt. Amended tax forms Stolen property, Stolen property. Amended tax forms Strike benefits, Strike and lockout benefits. Amended tax forms Student loans Cancellation of debt, Student loans. Amended tax forms Substantial risk of forfeiture, Substantial risk of forfeiture. Amended tax forms Substantially vested property, Substantially vested. Amended tax forms Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Amended tax forms Supplemental unemployment benefits, Supplemental unemployment benefits. Amended tax forms Surviving spouse Life insurance proceeds paid to, Surviving spouse. Amended tax forms Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Amended tax forms Tax Counseling for the Elderly, Volunteer tax counseling. Amended tax forms Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Amended tax forms Terminal illness, Exclusion for terminal illness. Amended tax forms Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Amended tax forms Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Amended tax forms Tour guides, free tours for, Free tour. Amended tax forms Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Amended tax forms , Repayment of benefits. Amended tax forms Transferable property, Transferable property. Amended tax forms Transit passes, Transportation, Transit pass. Amended tax forms Travel agencies Free tour to organizer of group of tourists, Free tour. Amended tax forms Travel and transportation expenses Free tours from travel agencies, Free tour. Amended tax forms Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Amended tax forms School children, transporting of, Transporting school children. Amended tax forms Trusts Grantor trusts, Grantor trust. Amended tax forms Income, Estate and trust income. Amended tax forms Tuition program, qualified (QTP), Qualified tuition program (QTP). Amended tax forms Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Amended tax forms V VA payments, VA payments. Amended tax forms Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Amended tax forms Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Amended tax forms Employer-provided, Employer-provided vehicles. Amended tax forms Veterans benefits, Veterans' benefits. Amended tax forms Disability compensation, Retroactive VA determination. Amended tax forms Retroactive VA determination, Retroactive VA determination. Amended tax forms Special statute of limitations. Amended tax forms , Special statute of limitations. Amended tax forms Viatical settlements, Viatical settlement. Amended tax forms Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Amended tax forms Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Amended tax forms W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Amended tax forms Winter energy payments, Payments to reduce cost of winter energy. Amended tax forms Withholding Barter exchange transactions, Backup withholding. Amended tax forms Unemployment compensation, Tax withholding. Amended tax forms Work-training programs, Work-training program. Amended tax forms Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Amended tax forms , Worksheet 1. Amended tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications