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Amendment

Tax Amendment FormsIndividual Income Tax Return Resident 2012 N11Irs For 1040xIrs And Form 1040File State Taxes Only Online FreeFile Federal And State Taxes Free OnlineEz10402011 1040ez Tax Form1040 Ez File Online FreeFile Your 2011 Taxes For FreeFiling For Tax ExtensionE File 2012I Need To Amend My 2012 TaxesPrepare 2011 TaxesIrs Free File 2012Free Turbo Tax FilingWhere Can I File 2011 TaxesTurbo Tax File 2012Free E File Tax ReturnTurbotax Do Taxes For 20101090ez1040nr Tax Software2012 Tax Return Form 10402010 TaxesStudent Filing Taxes 2013Taxact2010Free Online Tax Filing 2012Where Can I Do My State Taxes Online For FreeFile A Tax Return2011 1040ez FormTax Return 2012H&r Block File 2010 TaxesFile 2012 Federal Taxes Online FreeHow Do I File A Tax Extension For FreeFiling 2010 Taxes Late Online FreeStudent Income TaxSelf Employed TaxesFree Online Tax Filing 20111040x 2013Free E File Federal And State Tax Return

Amendment

Amendment 2. Amendment   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Amendment Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Amendment S. Amendment or foreign source income. Amendment This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Amendment S. Amendment Virgin Islands (USVI). Amendment Generally, the same rules that apply for determining U. Amendment S. Amendment source income also apply for determining possession source income. Amendment However, there are some important exceptions to these rules. Amendment Both the general rules and the exceptions are discussed in this chapter. Amendment U. Amendment S. Amendment income rule. Amendment   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Amendment Table 2-1 shows the general rules for determining whether income is from sources within the United States. Amendment Table 2-1. Amendment General Rules for Determining U. Amendment S. Amendment Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Amendment Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Amendment For more information, see Regulations section 1. Amendment 863-1(b). Amendment Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Amendment Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Amendment Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Amendment It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Amendment Services performed wholly within a relevant possession. Amendment   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Amendment However, there is an exception for income earned as a member of the U. Amendment S. Amendment Armed Forces or a civilian spouse. Amendment U. Amendment S. Amendment Armed Forces. Amendment   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Amendment However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Amendment Civilian spouse of active duty member of the U. Amendment S. Amendment Armed Forces. Amendment   If you are a bona fide resident of a U. Amendment S. Amendment possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Amendment Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Amendment S. Amendment possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Amendment Services performed partly inside and partly outside a relevant possession. Amendment   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Amendment Compensation (other than certain fringe benefits) is sourced on a time basis. Amendment Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Amendment   Or, you may be permitted to use an alternative basis to determine the source of compensation. Amendment See Alternative basis , later. Amendment   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Amendment In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Amendment Time basis. Amendment   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Amendment Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Amendment The time period for which the income is made does not have to be a year. Amendment Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Amendment Example. Amendment In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Amendment Your Puerto Rico source income is $60,000, figured as follows. Amendment       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Amendment   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Amendment Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Amendment You determine the period to which the income is attributable based on the facts and circumstances of your case. Amendment For more information on multi-year compensation, see Treasury Decision (T. Amendment D. Amendment ) 9212 and Regulations section 1. Amendment 861-4, 2005-35 I. Amendment R. Amendment B. Amendment 429, available at www. Amendment irs. Amendment gov/irb/2005-35_IRB/ar14. Amendment html. Amendment Certain fringe benefits sourced on a geographical basis. Amendment   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Amendment Housing. Amendment Education. Amendment Local transportation. Amendment Tax reimbursement. Amendment Hazardous or hardship duty pay. Amendment Moving expense reimbursement. Amendment For information on determining the source of the fringe benefits listed above, see Regulations section 1. Amendment 861-4. Amendment Alternative basis. Amendment   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Amendment If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Amendment De minimis exception. Amendment   There is an exception to the rule for determining the source of income earned in a possession. Amendment Generally, you will not have income from a possession if during a tax year you: Are a U. Amendment S. Amendment citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Amendment This exception began with income earned during your 2008 tax year. Amendment Pensions. Amendment   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Amendment The contribution portion is sourced according to where services were performed that earned the pension. Amendment The investment earnings portion is sourced according to the location of the pension trust. Amendment Example. Amendment You are a U. Amendment S. Amendment citizen who worked in Puerto Rico for a U. Amendment S. Amendment company. Amendment All services were performed in Puerto Rico. Amendment Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Amendment S. Amendment pension trust of your employer. Amendment Distributions from the U. Amendment S. Amendment pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Amendment S. Amendment source income. Amendment Investment Income This category includes such income as interest, dividends, rents, and royalties. Amendment Interest income. Amendment   The source of interest income is generally determined by the residence of the payer. Amendment Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Amendment   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Amendment See Regulations section 1. Amendment 937-2(i) for more information. Amendment Dividends. Amendment   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Amendment There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Amendment For more information, see Regulations section 1. Amendment 937-2(g). Amendment Rental income. Amendment   Rents from property located in a relevant possession are treated as income from sources within that possession. Amendment Royalties. Amendment   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Amendment   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Amendment Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Amendment The most common situations are discussed below. Amendment Real property. Amendment   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Amendment The location of the property generally determines the source of income from the sale. Amendment For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Amendment If, however, the home you sold was located in the United States, the gain is U. Amendment S. Amendment source income. Amendment Personal property. Amendment   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Amendment Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Amendment If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Amendment   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Amendment The rules applying to sales of inventory are discussed below. Amendment For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Amendment Inventory. Amendment   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Amendment The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Amendment Purchased. Amendment   Income from the sale of inventory that you purchased is sourced where you sell the property. Amendment Generally, this is where title to the property passes to the buyer. Amendment Produced. Amendment   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Amendment For information on making the allocation, see Regulations section 1. Amendment 863-3(f). Amendment Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Amendment S. Amendment citizen or resident alien prior to becoming a bona fide resident of a possession. Amendment You are subject to these special rules if you meet both of the following conditions. Amendment For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Amendment For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Amendment If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Amendment Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Amendment S. Amendment tax return. Amendment (See chapter 3 for additional filing information. Amendment ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Amendment These rules apply to dispositions after April 11, 2005. Amendment For details, see Regulations section 1. Amendment 937-2(f)(1) and Examples 1 and 2 of section 1. Amendment 937-2(k). Amendment Example 1. Amendment In 2007, Cheryl Jones, a U. Amendment S. Amendment citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Amendment S. Amendment corporation listed on the New York Stock Exchange. Amendment On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Amendment Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Amendment On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Amendment On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Amendment Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Amendment The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Amendment This existing special rule applies if you are a U. Amendment S. Amendment citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Amendment S. Amendment assets during the 10-year period beginning when you became a bona fide resident. Amendment The gain is U. Amendment S. Amendment source income that generally is subject to U. Amendment S. Amendment tax if the property is either (1) located in the United States; (2) stock issued by a U. Amendment S. Amendment corporation or a debt obligation of a U. Amendment S. Amendment person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Amendment See chapter 3 for filing information. Amendment Special election. Amendment   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Amendment Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Amendment This election overrides both of the special rules discussed earlier. Amendment   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Amendment Marketable securities. Amendment   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Amendment Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Amendment S. Amendment holding periods. Amendment   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Amendment The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Amendment This is your gain (or loss) that is treated as being from sources within the relevant possession. Amendment If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Amendment Example 2. Amendment Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Amendment S. Amendment and possession holding periods. Amendment Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Amendment Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Amendment By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Amendment Other personal property. Amendment   For personal property other than marketable securities, use a time-based allocation. Amendment Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Amendment      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Amendment Example 3. Amendment In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Amendment On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Amendment On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Amendment She had owned the interest for a total of 1,720 days. Amendment Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Amendment The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Amendment By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Amendment Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Amendment Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Amendment These rules do not apply to amounts paid as salary or other compensation for services. Amendment See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Amendment Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Amendment These circumstances are listed below. Amendment You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Amendment That office or place of business is a material factor in producing the income. Amendment The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Amendment An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Amendment The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Amendment Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Amendment Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Amendment Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Amendment Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Amendment Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Amendment Example. Amendment Marcy Jackson is a bona fide resident of American Samoa. Amendment Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Amendment A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Amendment Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Amendment The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Amendment However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Amendment Prev  Up  Next   Home   More Online Publications
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Updated IRS Smartphone App IRS2Go Version 4.0 Now Available

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IR-2014-11, Feb. 4, 2014

WASHINGTON — The Internal Revenue Service today announced the release of IRS2Go 4.0, an update to its smartphone application featuring new added features available in both English and Spanish.

The redesigned IRS2Go provides new features for taxpayers to access the latest information to help them in the preparation of their tax returns. In this version, IRS2Go highlights the addition of an innovative new refund status tracker, providing taxpayers an easy-to-use feature to follow their tax return throughout the process.

 “The new version of IRS2Go provides taxpayers another way to quickly get information and help around the clock,” said IRS Commissioner John Koskinen. “The IRS is focused on providing taxpayers with convenient self-service tools like IRS2Go, which provides details on everything from tax refunds to free tax assistance.”

There have been about 3.5 million downloads of IRS2Go since its inception in 2011. iPhone and iPod Touch users can update or download the free IRS2Go application by visiting the iTunes App Store. Android users can visit Google Play to download the free IRS2Go app.

The newest version of the free mobile app offers a number of safe and secure ways for taxpayers to access other popular tools and the most up-to-date tax information, including:

  • Refund Status. Taxpayers can check the status of their federal tax refund through IRS2Go. People simply enter their Social Security number, which will be masked and encrypted for security purposes, then select their filing status and enter the amount of their anticipated refund for their 2013 tax return. A new refund status tracker has been added so that taxpayers can follow their tax return throughout the process. Users can check their refund status 24 hours after the IRS acknowledges receipt of an e-filed return, or four weeks after mailing a paper return. The IRS reminds taxpayers the tool is updated just once a day, usually overnight, so there is no reason to check more than once a day.

  • Free Tax Prep Providers. The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) Programs offer free tax help for taxpayers who qualify. This brand new tool on IRS2Go will help taxpayers find the nearest VITA site to their home by simply entering their zip code and selecting a mileage range. By clicking on the directions button within the results, the maps application on the device will load with the address, making it easy to navigate to your desired location.

  • Tax Records. Taxpayers can request their tax account or tax return transcript from IRS2Go. The transcript will be delivered via the U.S. Postal Service to their address of record.

  • Stay Connected. Taxpayers can interact with the IRS by following the IRS on Twitter, @IRSnews or @IRSenEspanol, watching helpful videos on YouTube, signing up for email updates or by using the Contact Us feature.

For more information on IRS2Go, products and services through social media channels and other media products, visit www.IRS.gov.

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Page Last Reviewed or Updated: 04-Feb-2014

The Amendment

Amendment Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. Amendment Special Liberty Zone depreciation allowance, Acquisition date test. Amendment Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. Amendment Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. Amendment Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. Amendment Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. Amendment Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. Amendment F Foreign missionaries, Foreign missionaries. Amendment Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. Amendment Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. Amendment Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. Amendment P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. Amendment , Placed in service date test. Amendment Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Amendment Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. Amendment Qualified property: Increased section 179 deduction, Qualified property. Amendment Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. Amendment Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. Amendment S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. Amendment Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. Amendment Tests for qualification, Tests to be met. Amendment Substantial use, special Liberty Zone depreciation allowance, Substantial use test. Amendment Suggestions, Comments and suggestions. Amendment T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. Amendment Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. Amendment TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. Amendment Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. Amendment Prev  Up     Home   More Online Publications