Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File 1040ez

Can You File A 1040x OnlineWhat Forms Do I Need To Amend My TaxesSenior Income TaxFederal Ez FormFiling Tax Return 2012File 1040nr Ez Online FreeTaxslayerIrs 1040 FormsFree Sites For Filing State Income TaxesHow To File An Amended Tax ReturnHr Block Free Tax FilingFile State Taxes For FreeIf I Am Unemployed Do I File TaxesTax Forms 2012 Federal 10401040x Amended ReturnAmend 2010 TaxFree File GovWhere Can I Get A 2011 Tax FormInternal Revenue Tax Forms 2010H And R Block Free OnlineAmmended Tax ReturnsH And R Block Free Tax Filing2011 Form 10402011 Tax Form 88892006 Income Tax Forms2011 Ri 1040nrMilitary H And R Block FreeForm 1040xHow To Submit An Amended Tax ReturnHow To File My 2011 Taxes Online For FreeIrs 1040x Form InstructionsCan I File My 2011 Taxes On TurbotaxE File 1040xFile LateWhere Can I File My Federal And State Taxes For Free1040ezIrs Amended Return Instructions1040ez Tax Return1040 Tax Forms PrintableI Need To Amend My 2013 Tax Return

File 1040ez

File 1040ez 2. File 1040ez   Depreciation of Rental Property Table of Contents The BasicsWhat Rental Property Can Be Depreciated? When Does Depreciation Begin and End? Depreciation Methods Basis of Depreciable Property Claiming the Special Depreciation Allowance MACRS DepreciationDepreciation Systems Property Classes Under GDS Recovery Periods Under GDS Conventions Figuring Your Depreciation Deduction Figuring MACRS Depreciation Under ADS Claiming the Correct Amount of Depreciation You recover the cost of income producing property through yearly tax deductions. File 1040ez You do this by depreciating the property; that is, by deducting some of the cost each year on your tax return. File 1040ez Three factors determine how much depreciation you can deduct each year: (1) your basis in the property, (2) the recovery period for the property, and (3) the depreciation method used. File 1040ez You cannot simply deduct your mortgage or principal payments, or the cost of furniture, fixtures and equipment, as an expense. File 1040ez You can deduct depreciation only on the part of your property used for rental purposes. File 1040ez Depreciation reduces your basis for figuring gain or loss on a later sale or exchange. File 1040ez You may have to use Form 4562 to figure and report your depreciation. File 1040ez See Which Forms To Use in chapter 3. File 1040ez Also see Publication 946. File 1040ez Section 179 deduction. File 1040ez   The section 179 deduction is a means of recovering part or all of the cost of certain qualifying property in the year you place the property in service. File 1040ez This deduction is not allowed for property used in connection with residential rental property. File 1040ez See chapter 2 of Publication 946. File 1040ez Alternative minimum tax (AMT). File 1040ez   If you use accelerated depreciation, you may be subject to the AMT. File 1040ez Accelerated depreciation allows you to deduct more depreciation earlier in the recovery period than you could deduct using a straight line method (same deduction each year). File 1040ez   The prescribed depreciation methods for rental real estate are not accelerated, so the depreciation deduction is not adjusted for the AMT. File 1040ez However, accelerated methods are generally used for other property connected with rental activities (for example, appliances and wall-to-wall carpeting). File 1040ez   To find out if you are subject to the AMT, see the Instructions for Form 6251. File 1040ez The Basics The following section discusses the information you will need to have about the rental property and the decisions to be made before figuring your depreciation deduction. File 1040ez What Rental Property Can Be Depreciated? You can depreciate your property if it meets all the following requirements. File 1040ez You own the property. File 1040ez You use the property in your business or income-producing activity (such as rental property). File 1040ez The property has a determinable useful life. File 1040ez The property is expected to last more than one year. File 1040ez Property you own. File 1040ez   To claim depreciation, you usually must be the owner of the property. File 1040ez You are considered as owning property even if it is subject to a debt. File 1040ez Rented property. File 1040ez   Generally, if you pay rent for property, you cannot depreciate that property. File 1040ez Usually, only the owner can depreciate it. File 1040ez However, if you make permanent improvements to leased property, you may be able to depreciate the improvements. File 1040ez See Additions or improvements to property , later in this chapter, under Recovery Periods Under GDS. File 1040ez Cooperative apartments. File 1040ez   If you are a tenant-stockholder in a cooperative housing corporation and rent your cooperative apartment to others, you can deduct depreciation on your stock in the corporation. File 1040ez See chapter 4, Special Situations. File 1040ez Property having a determinable useful life. File 1040ez   To be depreciable, your property must have a determinable useful life. File 1040ez This means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. File 1040ez What Rental Property Cannot Be Depreciated? Certain property cannot be depreciated. File 1040ez This includes land and certain excepted property. File 1040ez Land. File 1040ez   You cannot depreciate the cost of land because land generally does not wear out, become obsolete, or get used up. File 1040ez But if it does, the loss is accounted for upon disposition. File 1040ez The costs of clearing, grading, planting, and landscaping are usually all part of the cost of land and cannot be depreciated. File 1040ez   Although you cannot depreciate land, you can depreciate certain land preparation costs, such as landscaping costs, incurred in preparing land for business use. File 1040ez These costs must be so closely associated with other depreciable property that you can determine a life for them along with the life of the associated property. File 1040ez Example. File 1040ez You built a new house to use as a rental and paid for grading, clearing, seeding, and planting bushes and trees. File 1040ez Some of the bushes and trees were planted right next to the house, while others were planted around the outer border of the lot. File 1040ez If you replace the house, you would have to destroy the bushes and trees right next to it. File 1040ez These bushes and trees are closely associated with the house, so they have a determinable useful life. File 1040ez Therefore, you can depreciate them. File 1040ez Add your other land preparation costs to the basis of your land because they have no determinable life and you cannot depreciate them. File 1040ez Excepted property. File 1040ez   Even if the property meets all the requirements listed earlier under What Rental Property Can Be Depreciated , you cannot depreciate the following property. File 1040ez Property placed in service and disposed of (or taken out of business use) in the same year. File 1040ez Equipment used to build capital improvements. File 1040ez You must add otherwise allowable depreciation on the equipment during the period of construction to the basis of your improvements. File 1040ez For more information, see chapter 1 of Publication 946. File 1040ez When Does Depreciation Begin and End? You begin to depreciate your rental property when you place it in service for the production of income. File 1040ez You stop depreciating it either when you have fully recovered your cost or other basis, or when you retire it from service, whichever happens first. File 1040ez Placed in Service You place property in service in a rental activity when it is ready and available for a specific use in that activity. File 1040ez Even if you are not using the property, it is in service when it is ready and available for its specific use. File 1040ez Example 1. File 1040ez On November 22 of last year, you purchased a dishwasher for your rental property. File 1040ez The appliance was delivered on December 7, but was not installed and ready for use until January 3 of this year. File 1040ez Because the dishwasher was not ready for use last year, it is not considered placed in service until this year. File 1040ez If the appliance had been installed and ready for use when it was delivered in December of last year, it would have been considered placed in service in December, even if it was not actually used until this year. File 1040ez Example 2. File 1040ez On April 6, you purchased a house to use as residential rental property. File 1040ez You made extensive repairs to the house and had it ready for rent on July 5. File 1040ez You began to advertise the house for rent in July and actually rented it beginning September 1. File 1040ez The house is considered placed in service in July when it was ready and available for rent. File 1040ez You can begin to depreciate the house in July. File 1040ez Example 3. File 1040ez You moved from your home in July. File 1040ez During August and September you made several repairs to the house. File 1040ez On October 1, you listed the property for rent with a real estate company, which rented it on December 1. File 1040ez The property is considered placed in service on October 1, the date when it was available for rent. File 1040ez Conversion to business use. File 1040ez   If you place property in service in a personal activity, you cannot claim depreciation. File 1040ez However, if you change the property's use to business or the production of income, you can begin to depreciate it at the time of the change. File 1040ez You place the property in service for business or income-producing use on the date of the change. File 1040ez Example. File 1040ez You bought a house and used it as your personal home several years before you converted it to rental property. File 1040ez Although its specific use was personal and no depreciation was allowable, you placed the home in service when you began using it as your home. File 1040ez You can begin to claim depreciation in the year you converted it to rental property because at that time its use changed to the production of income. File 1040ez Idle Property Continue to claim a deduction for depreciation on property used in your rental activity even if it is temporarily idle (not in use). File 1040ez For example, if you must make repairs after a tenant moves out, you still depreciate the rental property during the time it is not available for rent. File 1040ez Cost or Other Basis Fully Recovered You must stop depreciating property when the total of your yearly depreciation deductions equals your cost or other basis of your property. File 1040ez For this purpose, your yearly depreciation deductions include any depreciation that you were allowed to claim, even if you did not claim it. File 1040ez See Basis of Depreciable Property , later. File 1040ez Retired From Service You stop depreciating property when you retire it from service, even if you have not fully recovered its cost or other basis. File 1040ez You retire property from service when you permanently withdraw it from use in a trade or business or from use in the production of income because of any of the following events. File 1040ez You sell or exchange the property. File 1040ez You convert the property to personal use. File 1040ez You abandon the property. File 1040ez The property is destroyed. File 1040ez Depreciation Methods Generally, you must use the Modified Accelerated Cost Recovery System (MACRS) to depreciate residential rental property placed in service after 1986. File 1040ez If you placed rental property in service before 1987, you are using one of the following methods. File 1040ez ACRS (Accelerated Cost Recovery System) for property placed in service after 1980 but before 1987. File 1040ez Straight line or declining balance method over the useful life of property placed in service before 1981. File 1040ez See MACRS Depreciation , later, for more information. File 1040ez Rental property placed in service before 2013. File 1040ez   Continue to use the same method of figuring depreciation that you used in the past. File 1040ez Use of real property changed. File 1040ez   Generally, you must use MACRS to depreciate real property that you acquired for personal use before 1987 and changed to business or income-producing use after 1986. File 1040ez This includes your residence that you changed to rental use. File 1040ez See Property Owned or Used in 1986 in Publication 946, chapter 1, for those situations in which MACRS is not allowed. File 1040ez Improvements made after 1986. File 1040ez   Treat an improvement made after 1986 to property you placed in service before 1987 as separate depreciable property. File 1040ez As a result, you can depreciate that improvement as separate property under MACRS if it is the type of property that otherwise qualifies for MACRS depreciation. File 1040ez For more information about improvements, see Additions or improvements to property , later in this chapter under Recovery Periods Under GDS. File 1040ez This publication discusses MACRS depreciation only. File 1040ez If you need information about depreciating property placed in service before 1987, see Publication 534. File 1040ez Basis of Depreciable Property The basis of property used in a rental activity is generally its adjusted basis when you place it in service in that activity. File 1040ez This is its cost or other basis when you acquired it, adjusted for certain items occurring before you place it in service in the rental activity. File 1040ez If you depreciate your property under MACRS, you may also have to reduce your basis by certain deductions and credits with respect to the property. File 1040ez Basis and adjusted basis are explained in the following discussions. File 1040ez If you used the property for personal purposes before changing it to rental use, its basis for depreciation is the lesser of its adjusted basis or its fair market value when you change it to rental use. File 1040ez See Basis of Property Changed to Rental Use in chapter 4. File 1040ez Cost Basis The basis of property you buy is usually its cost. File 1040ez The cost is the amount you pay for it in cash, in debt obligation, in other property, or in services. File 1040ez Your cost also includes amounts you pay for: Sales tax charged on the purchase (but see Exception next), Freight charges to obtain the property, and Installation and testing charges. File 1040ez Exception. File 1040ez   If you deducted state and local general sales taxes as an itemized deduction on Schedule A (Form 1040), do not include those sales taxes as part of your cost basis. File 1040ez Such taxes were deductible before 1987 and after 2003. File 1040ez Loans with low or no interest. File 1040ez   If you buy property on any time-payment plan that charges little or no interest, the basis of your property is your stated purchase price, less the amount considered to be unstated interest. File 1040ez See Unstated Interest and Original Issue Discount (OID) in Publication 537, Installment Sales. File 1040ez Real property. File 1040ez   If you buy real property, such as a building and land, certain fees and other expenses you pay are part of your cost basis in the property. File 1040ez Real estate taxes. File 1040ez   If you buy real property and agree to pay real estate taxes on it that were owed by the seller and the seller does not reimburse you, the taxes you pay are treated as part of your basis in the property. File 1040ez You cannot deduct them as taxes paid. File 1040ez   If you reimburse the seller for real estate taxes the seller paid for you, you can usually deduct that amount. File 1040ez Do not include that amount in your basis in the property. File 1040ez Settlement fees and other costs. File 1040ez   The following settlement fees and closing costs for buying the property are part of your basis in the property. File 1040ez Abstract fees. File 1040ez Charges for installing utility services. File 1040ez Legal fees. File 1040ez Recording fees. File 1040ez Surveys. File 1040ez Transfer taxes. File 1040ez Title insurance. File 1040ez Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. File 1040ez   The following are settlement fees and closing costs you cannot include in your basis in the property. File 1040ez Fire insurance premiums. File 1040ez Rent or other charges relating to occupancy of the property before closing. File 1040ez Charges connected with getting or refinancing a loan, such as: Points (discount points, loan origination fees), Mortgage insurance premiums, Loan assumption fees, Cost of a credit report, and Fees for an appraisal required by a lender. File 1040ez   Also, do not include amounts placed in escrow for the future payment of items such as taxes and insurance. File 1040ez Assumption of a mortgage. File 1040ez   If you buy property and become liable for an existing mortgage on the property, your basis is the amount you pay for the property plus the amount remaining to be paid on the mortgage. File 1040ez Example. File 1040ez You buy a building for $60,000 cash and assume a mortgage of $240,000 on it. File 1040ez Your basis is $300,000. File 1040ez Separating cost of land and buildings. File 1040ez   If you buy buildings and your cost includes the cost of the land on which they stand, you must divide the cost between the land and the buildings to figure the basis for depreciation of the buildings. File 1040ez The part of the cost that you allocate to each asset is the ratio of the fair market value of that asset to the fair market value of the whole property at the time you buy it. File 1040ez   If you are not certain of the fair market values of the land and the buildings, you can divide the cost between them based on their assessed values for real estate tax purposes. File 1040ez Example. File 1040ez You buy a house and land for $200,000. File 1040ez The purchase contract does not specify how much of the purchase price is for the house and how much is for the land. File 1040ez The latest real estate tax assessment on the property was based on an assessed value of $160,000, of which $136,000 was for the house and $24,000 was for the land. File 1040ez You can allocate 85% ($136,000 ÷ $160,000) of the purchase price to the house and 15% ($24,000 ÷ $160,000) of the purchase price to the land. File 1040ez Your basis in the house is $170,000 (85% of $200,000) and your basis in the land is $30,000 (15% of $200,000). File 1040ez Basis Other Than Cost You cannot use cost as a basis for property that you received: In return for services you performed; In an exchange for other property; As a gift; From your spouse, or from your former spouse as the result of a divorce; or As an inheritance. File 1040ez If you received property in one of these ways, see Publication 551 for information on how to figure your basis. File 1040ez Adjusted Basis To figure your property's basis for depreciation, you may have to make certain adjustments (increases and decreases) to the basis of the property for events occurring between the time you acquired the property and the time you placed it in service for business or the production of income. File 1040ez The result of these adjustments to the basis is the adjusted basis. File 1040ez Increases to basis. File 1040ez   You must increase the basis of any property by the cost of all items properly added to a capital account. File 1040ez These include the following. File 1040ez The cost of any additions or improvements made before placing your property into service as a rental that have a useful life of more than 1 year. File 1040ez Amounts spent after a casualty to restore the damaged property. File 1040ez The cost of extending utility service lines to the property. File 1040ez Legal fees, such as the cost of defending and perfecting title, or settling zoning issues. File 1040ez Additions or improvements. File 1040ez   Add to the basis of your property the amount an addition or improvement actually cost you, including any amount you borrowed to make the addition or improvement. File 1040ez This includes all direct costs, such as material and labor, but does not include your own labor. File 1040ez It also includes all expenses related to the addition or improvement. File 1040ez   For example, if you had an architect draw up plans for remodeling your property, the architect's fee is a part of the cost of the remodeling. File 1040ez Or, if you had your lot surveyed to put up a fence, the cost of the survey is a part of the cost of the fence. File 1040ez   Keep separate accounts for depreciable additions or improvements made after you place the property in service in your rental activity. File 1040ez For information on depreciating additions or improvements, see Additions or improvements to property , later in this chapter, under Recovery Periods Under GDS. File 1040ez    The cost of landscaping improvements is usually treated as an addition to the basis of the land, which is not depreciable. File 1040ez However, see What Rental Property Cannot Be Depreciated, earlier. File 1040ez Assessments for local improvements. File 1040ez   Assessments for items which tend to increase the value of property, such as streets and sidewalks, must be added to the basis of the property. File 1040ez For example, if your city installs curbing on the street in front of your house, and assesses you and your neighbors for its cost, you must add the assessment to the basis of your property. File 1040ez Also add the cost of legal fees paid to obtain a decrease in an assessment levied against property to pay for local improvements. File 1040ez You cannot deduct these items as taxes or depreciate them. File 1040ez    However, you can deduct as taxes, charges or assessments for maintenance, repairs, or interest charges related to the improvements. File 1040ez Do not add them to your basis in the property. File 1040ez Deducting vs. File 1040ez capitalizing costs. File 1040ez   Do not add to your basis costs you can deduct as current expenses. File 1040ez However, there are certain costs you can choose either to deduct or to capitalize. File 1040ez If you capitalize these costs, include them in your basis. File 1040ez If you deduct them, do not include them in your basis. File 1040ez   The costs you may choose to deduct or capitalize include carrying charges, such as interest and taxes, that you must pay to own property. File 1040ez   For more information about deducting or capitalizing costs and how to make the election, see Carrying Charges in Publication 535, chapter 7. File 1040ez Decreases to basis. File 1040ez   You must decrease the basis of your property by any items that represent a return of your cost. File 1040ez These include the following. File 1040ez Insurance or other payment you receive as the result of a casualty or theft loss. File 1040ez Casualty loss not covered by insurance for which you took a deduction. File 1040ez Amount(s) you receive for granting an easement. File 1040ez Residential energy credits you were allowed before 1986, or after 2005, if you added the cost of the energy items to the basis of your home. File 1040ez Exclusion from income of subsidies for energy conservation measures. File 1040ez Special depreciation allowance claimed on qualified property. File 1040ez Depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you chose. File 1040ez If you did not deduct enough or deducted too much in any year, see Depreciation under Decreases to Basis in Publication 551. File 1040ez   If your rental property was previously used as your main home, you must also decrease the basis by the following. File 1040ez Gain you postponed from the sale of your main home before May 7, 1997, if the replacement home was converted to your rental property. File 1040ez District of Columbia first-time homebuyer credit allowed on the purchase of your main home after August 4, 1997 and before January 1, 2012. File 1040ez Amount of qualified principal residence indebtedness discharged on or after January 1, 2007. File 1040ez Claiming the Special Depreciation Allowance For 2013, your residential rental property may qualify for a special depreciation allowance. File 1040ez This allowance is figured before you figure your regular depreciation deduction. File 1040ez See Publication 946, chapter 3, for details. File 1040ez Also see the Instructions for Form 4562, Line 14. File 1040ez If you qualify for, but choose not to take, a special depreciation allowance, you must attach a statement to your return. File 1040ez The details of this election are in Publication 946, chapter 3, and the Instructions for Form 4562, Line 14. File 1040ez MACRS Depreciation Most business and investment property placed in service after 1986 is depreciated using MACRS. File 1040ez This section explains how to determine which MACRS depreciation system applies to your property. File 1040ez It also discusses other information you need to know before you can figure depreciation under MACRS. File 1040ez This information includes the property's: Recovery class, Applicable recovery period, Convention, Placed-in-service date, Basis for depreciation, and Depreciation method. File 1040ez Depreciation Systems MACRS consists of two systems that determine how you depreciate your property—the General Depreciation System (GDS) and the Alternative Depreciation System (ADS). File 1040ez You must use GDS unless you are specifically required by law to use ADS or you elect to use ADS. File 1040ez Excluded Property You cannot use MACRS for certain personal property (such as furniture or appliances) placed in service in your rental property in 2013 if it had been previously placed in service before 1987 when MACRS became effective. File 1040ez In most cases, personal property is excluded from MACRS if you (or a person related to you) owned or used it in 1986 or if your tenant is a person (or someone related to the person) who owned or used it in 1986. File 1040ez However, the property is not excluded if your 2013 deduction under MACRS (using a half-year convention) is less than the deduction you would have under ACRS. File 1040ez For more information, see What Method Can You Use To Depreciate Your Property? in Publication 946, chapter 1. File 1040ez Electing ADS If you choose, you can use the ADS method for most property. File 1040ez Under ADS, you use the straight line method of depreciation. File 1040ez The election of ADS for one item in a class of property generally applies to all property in that class that is placed in service during the tax year of the election. File 1040ez However, the election applies on a property-by-property basis for residential rental property and nonresidential real property. File 1040ez If you choose to use ADS for your residential rental property, the election must be made in the first year the property is placed in service. File 1040ez Once you make this election, you can never revoke it. File 1040ez For property placed in service during 2013, you make the election to use ADS by entering the depreciation on Form 4562, Part III, Section C, line 20c. File 1040ez Property Classes Under GDS Each item of property that can be depreciated under MACRS is assigned to a property class, determined by its class life. File 1040ez The property class generally determines the depreciation method, recovery period, and convention. File 1040ez The property classes under GDS are: 3-year property, 5-year property, 7-year property, 10-year property, 15-year property, 20-year property, Nonresidential real property, and Residential rental property. File 1040ez Under MACRS, property that you placed in service during 2013 in your rental activities generally falls into one of the following classes. File 1040ez 5-year property. File 1040ez This class includes computers and peripheral equipment, office machinery (typewriters, calculators, copiers, etc. File 1040ez ), automobiles, and light trucks. File 1040ez This class also includes appliances, carpeting, furniture, etc. File 1040ez , used in a residential rental real estate activity. File 1040ez Depreciation on automobiles, other property used for transportation, computers and related peripheral equipment, and property of a type generally used for entertainment, recreation, or amusement is limited. File 1040ez See chapter 5 of Publication 946. File 1040ez 7-year property. File 1040ez This class includes office furniture and equipment (desks, file cabinets, etc. File 1040ez ). File 1040ez This class also includes any property that does not have a class life and that has not been designated by law as being in any other class. File 1040ez 15-year property. File 1040ez This class includes roads, fences, and shrubbery (if depreciable). File 1040ez Residential rental property. File 1040ez This class includes any real property that is a rental building or structure (including a mobile home) for which 80% or more of the gross rental income for the tax year is from dwelling units. File 1040ez It does not include a unit in a hotel, motel, inn, or other establishment where more than half of the units are used on a transient basis. File 1040ez If you live in any part of the building or structure, the gross rental income includes the fair rental value of the part you live in. File 1040ez The other property classes do not generally apply to property used in rental activities. File 1040ez These classes are not discussed in this publication. File 1040ez See Publication 946 for more information. File 1040ez Recovery Periods Under GDS The recovery period of property is the number of years over which you recover its cost or other basis. File 1040ez The recovery periods are generally longer under ADS than GDS. File 1040ez The recovery period of property depends on its property class. File 1040ez Under GDS, the recovery period of an asset is generally the same as its property class. File 1040ez Class lives and recovery periods for most assets are listed in Appendix B of Publication 946. File 1040ez See Table 2-1 for recovery periods of property commonly used in residential rental activities. File 1040ez Qualified Indian reservation property. File 1040ez   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations. File 1040ez For more information, see chapter 4 of Publication 946. File 1040ez Additions or improvements to property. File 1040ez   Treat additions or improvements you make to your depreciable rental property as separate property items for depreciation purposes. File 1040ez   The property class and recovery period of the addition or improvement is the one that would apply to the original property if you had placed it in service at the same time as the addition or improvement. File 1040ez   The recovery period for an addition or improvement to property begins on the later of: The date the addition or improvement is placed in service, or The date the property to which the addition or improvement was made is placed in service. File 1040ez Example. File 1040ez You own a residential rental house that you have been renting since 1986 and depreciating under ACRS. File 1040ez You built an addition onto the house and placed it in service in 2013. File 1040ez You must use MACRS for the addition. File 1040ez Under GDS, the addition is depreciated as residential rental property over 27. File 1040ez 5 years. File 1040ez Table 2-1. File 1040ez MACRS Recovery Periods for Property Used in Rental Activities   MACRS Recovery Period   Type of Property General Depreciation System Alternative Depreciation System   Computers and their peripheral equipment 5 years 5 years   Office machinery, such as: Typewriters Calculators Copiers 5 years 6 years   Automobiles 5 years 5 years   Light trucks 5 years 5 years   Appliances, such as: Stoves Refrigerators 5 years 9 years   Carpets 5 years 9 years   Furniture used in rental property 5 years 9 years   Office furniture and equipment, such as: Desks Files 7 years 10 years   Any property that does not have a class life and that has not been designated by law as being in any other class 7 years 12 years   Roads 15 years 20 years   Shrubbery 15 years 20 years   Fences 15 years 20 years   Residential rental property (buildings or structures) and structural components such as furnaces, waterpipes, venting, etc. File 1040ez 27. File 1040ez 5 years 40 years   Additions and improvements, such as a new roof The same recovery period as that of the property to which the addition or improvement is made, determined as if the property were placed in service at the same time as the addition or improvement. File 1040ez   Conventions A convention is a method established under MACRS to set the beginning and end of the recovery period. File 1040ez The convention you use determines the number of months for which you can claim depreciation in the year you place property in service and in the year you dispose of the property. File 1040ez Mid-month convention. File 1040ez    A mid-month convention is used for all residential rental property and nonresidential real property. File 1040ez Under this convention, you treat all property placed in service, or disposed of, during any month as placed in service, or disposed of, at the midpoint of that month. File 1040ez Mid-quarter convention. File 1040ez   A mid-quarter convention must be used if the mid-month convention does not apply and the total depreciable basis of MACRS property placed in service in the last 3 months of a tax year (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) is more than 40% of the total basis of all such property you place in service during the year. File 1040ez   Under this convention, you treat all property placed in service, or disposed of, during any quarter of a tax year as placed in service, or disposed of, at the midpoint of the quarter. File 1040ez Example. File 1040ez During the tax year, Tom Martin purchased the following items to use in his rental property. File 1040ez He elects not to claim the special depreciation allowance discussed earlier. File 1040ez A dishwasher for $400 that he placed in service in January. File 1040ez Used furniture for $100 that he placed in service in September. File 1040ez A refrigerator for $800 that he placed in service in October. File 1040ez Tom uses the calendar year as his tax year. File 1040ez The total basis of all property placed in service that year is $1,300. File 1040ez The $800 basis of the refrigerator placed in service during the last 3 months of his tax year exceeds $520 (40% × $1,300). File 1040ez Tom must use the mid-quarter convention instead of the half-year convention for all three items. File 1040ez Half-year convention. File 1040ez    The half-year convention is used if neither the mid-quarter convention nor the mid-month convention applies. File 1040ez Under this convention, you treat all property placed in service, or disposed of, during a tax year as placed in service, or disposed of, at the midpoint of that tax year. File 1040ez   If this convention applies, you deduct a half year of depreciation for the first year and the last year that you depreciate the property. File 1040ez You deduct a full year of depreciation for any other year during the recovery period. File 1040ez Figuring Your Depreciation Deduction You can figure your MACRS depreciation deduction in one of two ways. File 1040ez The deduction is substantially the same both ways. File 1040ez You can either: Actually compute the deduction using the depreciation method and convention that apply over the recovery period of the property, or Use the percentage from the MACRS percentage tables. File 1040ez In this publication we will use the percentage tables. File 1040ez For instructions on how to compute the deduction, see chapter 4 of Publication 946. File 1040ez Residential rental property. File 1040ez   You must use the straight line method and a mid-month convention for residential rental property. File 1040ez In the first year that you claim depreciation for residential rental property, you can claim depreciation only for the number of months the property is in use, and you must use the mid-month convention (explained under Conventions , earlier). File 1040ez 5-, 7-, or 15-year property. File 1040ez   For property in the 5- or 7-year class, use the 200% declining balance method and a half-year convention. File 1040ez However, in limited cases you must use the mid-quarter convention, if it applies. File 1040ez For property in the 15-year class, use the 150% declining balance method and a half-year convention. File 1040ez   You can also choose to use the 150% declining balance method for property in the 5- or 7-year class. File 1040ez The choice to use the 150% method for one item in a class of property applies to all property in that class that is placed in service during the tax year of the election. File 1040ez You make this election on Form 4562. File 1040ez In Part III, column (f), enter “150 DB. File 1040ez ” Once you make this election, you cannot change to another method. File 1040ez   If you use either the 200% or 150% declining balance method, you figure your deduction using the straight line method in the first tax year that the straight line method gives you an equal or larger deduction. File 1040ez   You can also choose to use the straight line method with a half-year or mid-quarter convention for 5-, 7-, or 15-year property. File 1040ez The choice to use the straight line method for one item in a class of property applies to all property in that class that is placed in service during the tax year of the election. File 1040ez You elect the straight line method on Form 4562. File 1040ez In Part III, column (f), enter “S/L. File 1040ez ” Once you make this election, you cannot change to another method. File 1040ez MACRS Percentage Tables You can use the percentages in Table 2-2, earlier, to compute annual depreciation under MACRS. File 1040ez The tables show the percentages for the first few years or until the change to the straight line method is made. File 1040ez See Appendix A of Publication 946 for complete tables. File 1040ez The percentages in Tables 2-2a, 2-2b, and 2-2c make the change from declining balance to straight line in the year that straight line will give a larger deduction. File 1040ez If you elect to use the straight line method for 5-, 7-, or 15-year property, or the 150% declining balance method for 5- or 7-year property, use the tables in Appendix A of Publication 946. File 1040ez How to use the percentage tables. File 1040ez   You must apply the table rates to your property's unadjusted basis (defined below) each year of the recovery period. File 1040ez   Once you begin using a percentage table to figure depreciation, you must continue to use it for the entire recovery period unless there is an adjustment to the basis of your property for a reason other than: Depreciation allowed or allowable, or An addition or improvement that is depreciated as a separate item of property. File 1040ez   If there is an adjustment for any reason other than (1) or (2), for example, because of a deductible casualty loss, you can no longer use the table. File 1040ez For the year of the adjustment and for the remaining recovery period, figure depreciation using the property's adjusted basis at the end of the year and the appropriate depreciation method, as explained earlier under Figuring Your Depreciation Deduction . File 1040ez See Figuring the Deduction Without Using the Tables in Publication 946, chapter 4. File 1040ez Unadjusted basis. File 1040ez   This is the same basis you would use to figure gain on a sale (see Basis of Depreciable Property , earlier), but without reducing your original basis by any MACRS depreciation taken in earlier years. File 1040ez   However, you do reduce your original basis by other amounts claimed on the property, including: Any amortization, Any section 179 deduction, and Any special depreciation allowance. File 1040ez For more information, see chapter 4 of Publication 946. File 1040ez Please click here for the text description of the image. File 1040ez Table 2-2 Tables 2-2a, 2-2b, and 2-2c. File 1040ez   The percentages in these tables take into account the half-year and mid-quarter conventions. File 1040ez Use Table 2-2a for 5-year property, Table 2-2b for 7-year property, and Table 2-2c for 15-year property. File 1040ez Use the percentage in the second column (half-year convention) unless you are required to use the mid-quarter convention (explained earlier). File 1040ez If you must use the mid-quarter convention, use the column that corresponds to the calendar year quarter in which you placed the property in service. File 1040ez Example 1. File 1040ez You purchased a stove and refrigerator and placed them in service in June. File 1040ez Your basis in the stove is $600 and your basis in the refrigerator is $1,000. File 1040ez Both are 5-year property. File 1040ez Using the half-year convention column in Table 2-2a, the depreciation percentage for Year 1 is 20%. File 1040ez For that year your depreciation deduction is $120 ($600 × . File 1040ez 20) for the stove and $200 ($1,000 × . File 1040ez 20) for the refrigerator. File 1040ez For Year 2, the depreciation percentage is 32%. File 1040ez That year's depreciation deduction will be $192 ($600 × . File 1040ez 32) for the stove and $320 ($1,000 × . File 1040ez 32) for the refrigerator. File 1040ez Example 2. File 1040ez Assume the same facts as in Example 1, except you buy the refrigerator in October instead of June. File 1040ez Since the refrigerator was placed in service in the last 3 months of the tax year, and its basis ($1,000) is more than 40% of the total basis of all property placed in service during the year ($1,600 × . File 1040ez 40 = $640), you are required to use the mid-quarter convention to figure depreciation on both the stove and refrigerator. File 1040ez Because you placed the refrigerator in service in October, you use the fourth quarter column of Table 2-2a and find the depreciation percentage for Year 1 is 5%. File 1040ez Your depreciation deduction for the refrigerator is $50 ($1,000 x . File 1040ez 05). File 1040ez Because you placed the stove in service in June, you use the second quarter column of Table 2-2a and find the depreciation percentage for Year 1 is 25%. File 1040ez For that year, your depreciation deduction for the stove is $150 ($600 x . File 1040ez 25). File 1040ez Table 2-2d. File 1040ez    Use this table when you are using the GDS 27. File 1040ez 5 year option for residential rental property. File 1040ez Find the row for the month that you placed the property in service. File 1040ez Use the percentages listed for that month to figure your depreciation deduction. File 1040ez The mid-month convention is taken into account in the percentages shown in the table. File 1040ez Continue to use the same row (month) under the column for the appropriate year. File 1040ez Example. File 1040ez You purchased a single family rental house for $185,000 and placed it in service on February 8. File 1040ez The sales contract showed that the building cost $160,000 and the land cost $25,000. File 1040ez Your basis for depreciation is its original cost, $160,000. File 1040ez This is the first year of service for your residential rental property and you decide to use GDS which has a recovery period of 27. File 1040ez 5 years. File 1040ez Using Table 2-2d, you find that the percentage for property placed in service in February of Year 1 is 3. File 1040ez 182%. File 1040ez That year's depreciation deduction is $5,091 ($160,000 x . File 1040ez 03182). File 1040ez Figuring MACRS Depreciation Under ADS Table 2–1, earlier, shows the ADS recovery periods for property used in rental activities. File 1040ez See Appendix B in Publication 946 for other property. File 1040ez If your property is not listed in Appendix B, it is considered to have no class life. File 1040ez Under ADS, personal property with no class life is depreciated using a recovery period of 12 years. File 1040ez Use the mid-month convention for residential rental property and nonresidential real property. File 1040ez For all other property, use the half-year or mid-quarter convention, as appropriate. File 1040ez See Publication 946 for ADS depreciation tables. File 1040ez Claiming the Correct Amount of Depreciation You should claim the correct amount of depreciation each tax year. File 1040ez If you did not claim all the depreciation you were entitled to deduct, you must still reduce your basis in the property by the full amount of depreciation that you could have deducted. File 1040ez For more information, see Depreciation under Decreases to Basis in Publication 551. File 1040ez If you deducted an incorrect amount of depreciation for property in any year, you may be able to make a correction by filing Form 1040X, Amended U. File 1040ez S. File 1040ez Individual Income Tax Return. File 1040ez If you are not allowed to make the correction on an amended return, you can change your accounting method to claim the correct amount of depreciation. File 1040ez Filing an amended return. File 1040ez   You can file an amended return to correct the amount of depreciation claimed for any property in any of the following situations. File 1040ez You claimed the incorrect amount because of a mathematical error made in any year. File 1040ez You claimed the incorrect amount because of a posting error made in any year. File 1040ez You have not adopted a method of accounting for property placed in service by you in tax years ending after December 29, 2003. File 1040ez You claimed the incorrect amount on property placed in service by you in tax years ending before December 30, 2003. File 1040ez   Generally, you adopt a method of accounting for depreciation by using a permissible method of determining depreciation when you file your first tax return for the property used in your rental activity. File 1040ez This also occurs when you use the same impermissible method of determining depreciation (for example, using the wrong MACRS recovery period) in two or more consecutively filed tax returns. File 1040ez   If an amended return is allowed, you must file it by the later of the following dates. File 1040ez 3 years from the date you filed your original return for the year in which you did not deduct the correct amount. File 1040ez A return filed before an unextended due date is considered filed on that due date. File 1040ez 2 years from the time you paid your tax for that year. File 1040ez Changing your accounting method. File 1040ez   To change your accounting method, you generally must file Form 3115, Application for Change in Accounting Method, to get the consent of the IRS. File 1040ez In some instances, that consent is automatic. File 1040ez For more information, see Changing Your Accounting Method in Publication 946,  chapter 1. File 1040ez Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Acceptance Agent Program

Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.

The following is a public list of Acceptance Agents for Forms W-7. This list is updated quarterly.

National / International CPA Firms *

  • Deloitte and Touche, LLP
  • Ernst & Young LLP
  • KPMG LLP
  • PricewaterhouseCoopers LLP
  • BDO

* Check local telephone directory for nearest location.

* Acceptance Agents are denoted with an asterisk. Certified Acceptance Agents are not denoted with an asterisk.

Acceptance Agents Outside of the U.S.

Belgium Brazil Canada Dominican Republic Germany
Guam Hong Kong Israel Italy Japan
Mexico Netherlands New Zealand Norway Philippines
Portugal Puerto Rico Singapore United Kingdom Venezuela

 

U.S. Acceptance Agents by State

Alabama Alaska Arizona Arkansas
California Colorado Connecticut Delaware
District of Columbia Florida Georgia Hawaii
Idaho Illinois Indiana Iowa
Kansas Kentucky Louisiana Maine
Maryland Massachusetts Michigan Minnesota
Mississippi Missouri Montana Nebraska
Nevada New Hampshire New Jersey New Mexico
New York North Carolina North Dakota Ohio
Oklahoma Oregon Pennsylvania Rhode Island
South Carolina South Dakota Tennessee Texas
Utah Vermont Virginia Washington
West Virginia Wisconsin Wyoming .

 

Page Last Reviewed or Updated: 19-Mar-2014

The File 1040ez

File 1040ez Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. File 1040ez  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. File 1040ez The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. File 1040ez ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. File 1040ez R. File 1040ez B. File 1040ez 553. File 1040ez Prop. File 1040ez Regs. File 1040ez on Good Faith Determinations. File 1040ez New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. File 1040ez  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. File 1040ez On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. File 1040ez See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. File 1040ez Reg. File 1040ez 38148. File 1040ez On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. File 1040ez The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. File 1040ez See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. File 1040ez Reg. File 1040ez 20,523. File 1040ez Timing of when an Organization is exempt for Federal Tax Purposes. File 1040ez  As noted in section 2. File 1040ez 03(4) of Revenue Procedure 2013-9, 2013-2 I. File 1040ez R. File 1040ez B. File 1040ez 267, the provisions in section 11. File 1040ez 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. File 1040ez Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. File 1040ez In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. File 1040ez The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. File 1040ez Section 11. File 1040ez 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. File 1040ez Exempt Organizations Select Check. File 1040ez  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. File 1040ez It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). File 1040ez Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. File 1040ez Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). File 1040ez Have filed a Form 990-N (e-Postcard) annual electronic notice. File 1040ez  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. File 1040ez See also Revenue Procedure 2011-33, 2011-25 I. File 1040ez R. File 1040ez B. File 1040ez 887. File 1040ez Future developments. File 1040ez . File 1040ez  The IRS has created a page on IRS. File 1040ez gov for information about Publication 557, at www. File 1040ez irs. File 1040ez gov/pub557. File 1040ez Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. File 1040ez Reminders The Patient Protection and Affordable Care Act (ACA). File 1040ez   The ACA added several new laws. File 1040ez This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. File 1040ez For more information, go to IRS. File 1040ez gov and select Affordable Care Act Tax Provisions. File 1040ez Electronic filing requirement for large organizations. File 1040ez  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. File 1040ez For more information, go to e-file for Charities and Non-Profits. File 1040ez Section 501(c)(15) gross receipts. File 1040ez   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. File 1040ez See Notice 2006-42, 2006-19 I. File 1040ez R. File 1040ez B. File 1040ez 878, Notice 2006-42. File 1040ez Prohibited tax shelter transactions. File 1040ez  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. File 1040ez See T. File 1040ez D. File 1040ez 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. File 1040ez R. File 1040ez B. File 1040ez 242. File 1040ez See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. File 1040ez Pension Protection Act of 2006 tax changes. File 1040ez  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. File 1040ez Unless otherwise noted, most of the changes became effective on August 17, 2006. File 1040ez For key provisions, go to The Pension Protection Act of 2006. File 1040ez Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. File 1040ez There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. File 1040ez There are additional standards for credit counseling organizations. File 1040ez The definition of convention or association of churches has been modified. File 1040ez Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. File 1040ez The requirements of disclosure to state officials relating to exempt organizations has been modified. File 1040ez There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. File 1040ez There are new excise taxes on prohibited tax shelter transactions. File 1040ez There is a modification of recordkeeping requirements for certain charitable contributions. File 1040ez Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). File 1040ez It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. File 1040ez To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. File 1040ez Organizations that are exempt under section 501(a) include those organizations described in section 501(c). File 1040ez Section 501(c) organizations are covered in this publication. File 1040ez Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. File 1040ez Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. File 1040ez Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. File 1040ez Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). File 1040ez Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. File 1040ez Organizations not discussed in this publication. File 1040ez   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. File 1040ez These organizations (and the Code sections that apply to them) are as follows. File 1040ez Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. File 1040ez   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. File 1040ez If you think your organization falls within one of these categories, contact the IRS for any additional information you need. File 1040ez For telephone assistance, call 1-877-829-5500. File 1040ez   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. File 1040ez If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. File 1040ez Organization Reference Chart. File 1040ez   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. File 1040ez It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. File 1040ez It also describes each type of qualifying organization and the general nature of its activities. File 1040ez   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. File 1040ez Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. File 1040ez Check the IRS website, IRS. File 1040ez gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. File 1040ez irs. File 1040ez gov/charities/index. File 1040ez html. File 1040ez Comments and suggestions. File 1040ez   We welcome your comments about this publication and your suggestions for future editions. File 1040ez   You can e-mail us while visiting our website at IRS. File 1040ez gov. File 1040ez   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040ez   If you wish telephone assistance, please call 1-877-829-5500. File 1040ez This toll-free telephone service is available Monday through Friday. File 1040ez Prev  Up  Next   Home   More Online Publications