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File 2010 Taxes Free

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File 2010 Taxes Free

File 2010 taxes free 8. File 2010 taxes free   Business Expenses Table of Contents Introduction Useful Items - You may want to see: Bad DebtsAccrual method. File 2010 taxes free Cash method. File 2010 taxes free Car and Truck ExpensesOffice in the home. File 2010 taxes free Methods for Deducting Car and Truck Expenses Reimbursing Your Employees for Expenses Depreciation Employees' PayFringe benefits. File 2010 taxes free InsuranceHow to figure the deduction. File 2010 taxes free Interest Legal and Professional FeesTax preparation fees. File 2010 taxes free Pension Plans Rent Expense Taxes Travel, Meals, and EntertainmentTransportation. File 2010 taxes free Taxi, commuter bus, and limousine. File 2010 taxes free Baggage and shipping. File 2010 taxes free Car or truck. File 2010 taxes free Meals and lodging. File 2010 taxes free Cleaning. File 2010 taxes free Telephone. File 2010 taxes free Tips. File 2010 taxes free More information. File 2010 taxes free Business Use of Your HomeExceptions to exclusive use. File 2010 taxes free Other Expenses You Can Deduct Expenses You Cannot Deduct Introduction You can deduct the costs of operating your business. File 2010 taxes free These costs are known as business expenses. File 2010 taxes free These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year. File 2010 taxes free To be deductible, a business expense must be both ordinary and necessary. File 2010 taxes free An ordinary expense is one that is common and accepted in your field of business. File 2010 taxes free A necessary expense is one that is helpful and appropriate for your business. File 2010 taxes free An expense does not have to be indispensable to be considered necessary. File 2010 taxes free For more information about the general rules for deducting business expenses, see chapter 1 in Publication 535, Business Expenses. File 2010 taxes free If you have an expense that is partly for business and partly personal, separate the personal part from the business part. File 2010 taxes free The personal part is not deductible. File 2010 taxes free Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 946 How To Depreciate Property See chapter 12 for information about getting publications and forms. File 2010 taxes free Bad Debts If someone owes you money you cannot collect, you have a bad debt. File 2010 taxes free There are two kinds of bad debts, business bad debts and nonbusiness bad debts. File 2010 taxes free A business bad debt is generally one that comes from operating your trade or business. File 2010 taxes free You may be able to deduct business bad debts as an expense on your business tax return. File 2010 taxes free Business bad debt. File 2010 taxes free   A business bad debt is a loss from the worthlessness of a debt that was either of the following. File 2010 taxes free Created or acquired in your business. File 2010 taxes free Closely related to your business when it became partly or totally worthless. File 2010 taxes free A debt is closely related to your business if your primary motive for incurring the debt is a business reason. File 2010 taxes free   Business bad debts are mainly the result of credit sales to customers. File 2010 taxes free They can also be the result of loans to suppliers, clients, employees, or distributors. File 2010 taxes free Goods and services customers have not paid for are shown in your books as either accounts receivable or notes receivable. File 2010 taxes free If you are unable to collect any part of these accounts or notes receivable, the uncollectible part is a business bad debt. File 2010 taxes free    You can take a bad debt deduction for these accounts and notes receivable only if the amount you were owed was included in your gross income either for the year the deduction is claimed or for a prior year. File 2010 taxes free Accrual method. File 2010 taxes free   If you use an accrual method of accounting, you normally report income as you earn it. File 2010 taxes free You can take a bad debt deduction for an uncollectible receivable if you have included the uncollectible amount in income. File 2010 taxes free Cash method. File 2010 taxes free   If you use the cash method of accounting, you normally report income when you receive payment. File 2010 taxes free You cannot take a bad debt deduction for amounts owed to you that you have not received and cannot collect if you never included those amounts in income. File 2010 taxes free More information. File 2010 taxes free   For more information about business bad debts, see chapter 10 in Publication 535. File 2010 taxes free Nonbusiness bad debts. File 2010 taxes free   All other bad debts are nonbusiness bad debts and are deductible as short-term capital losses on Form 8949 and Schedule D (Form 1040). File 2010 taxes free For more information on nonbusiness bad debts, see Publication 550, Investment Income and Expenses. File 2010 taxes free Car and Truck Expenses If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. File 2010 taxes free You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. File 2010 taxes free You may qualify for a tax credit for qualified plug-in electric vehicles, qualified plug-in electric drive motor vehicles, and alternative motor vehicles you place in service during the year. File 2010 taxes free See Form 8936 and Form 8910 for more information. File 2010 taxes free Local transportation expenses. File 2010 taxes free   Local transportation expenses include the ordinary and necessary costs of all the following. File 2010 taxes free Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. File 2010 taxes free Tax home is defined later. File 2010 taxes free Visiting clients or customers. File 2010 taxes free Going to a business meeting away from your regular workplace. File 2010 taxes free Getting from your home to a temporary workplace when you have one or more regular places of work. File 2010 taxes free These temporary workplaces can be either within the area of your tax home or outside that area. File 2010 taxes free Local business transportation does not include expenses you have while traveling away from home overnight. File 2010 taxes free Those expenses are deductible as travel expenses and are discussed later under Travel, Meals, and Entertainment. File 2010 taxes free However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. File 2010 taxes free   Generally, your tax home is your regular place of business, regardless of where you maintain your family home. File 2010 taxes free It includes the entire city or general area in which your business or work is located. File 2010 taxes free Example. File 2010 taxes free You operate a printing business out of rented office space. File 2010 taxes free You use your van to deliver completed jobs to your customers. File 2010 taxes free You can deduct the cost of round-trip transportation between your customers and your print shop. File 2010 taxes free    You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. File 2010 taxes free These costs are personal commuting expenses. File 2010 taxes free Office in the home. File 2010 taxes free   Your workplace can be your home if you have an office in your home that qualifies as your principal place of business. File 2010 taxes free For more information, see Business Use of Your Home, later. File 2010 taxes free Example. File 2010 taxes free You are a graphics designer. File 2010 taxes free You operate your business out of your home. File 2010 taxes free Your home qualifies as your principal place of business. File 2010 taxes free You occasionally have to drive to your clients to deliver your completed work. File 2010 taxes free You can deduct the cost of the round-trip transportation between your home and your clients. File 2010 taxes free Methods for Deducting Car and Truck Expenses For local transportation or overnight travel by car or truck, you generally can use one of the following methods to figure your expenses. File 2010 taxes free Standard mileage rate. File 2010 taxes free Actual expenses. File 2010 taxes free Standard mileage rate. File 2010 taxes free   You may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. File 2010 taxes free For 2013, the standard mileage rate is 56. File 2010 taxes free 5 cents per mile. File 2010 taxes free    If you choose to use the standard mileage rate for a year, you cannot deduct your actual expenses for that year except for business-related parking fees and tolls. File 2010 taxes free Choosing the standard mileage rate. File 2010 taxes free   If you want to use the standard mileage rate for a car or truck you own, you must choose to use it in the first year the car is available for use in your business. File 2010 taxes free In later years, you can choose to use either the standard mileage rate or actual expenses. File 2010 taxes free   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). File 2010 taxes free Standard mileage rate not allowed. File 2010 taxes free   You cannot use the standard mileage rate if you: Operate five or more cars at the same time, Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS, Claimed a section 179 deduction on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. File 2010 taxes free Parking fees and tolls. File 2010 taxes free   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. File 2010 taxes free (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. File 2010 taxes free ) Actual expenses. File 2010 taxes free   If you do not choose to use the standard mileage rate, you may be able to deduct your actual car or truck expenses. File 2010 taxes free    If you qualify to use both methods, figure your deduction both ways to see which gives you a larger deduction. File 2010 taxes free   Actual car expenses include the costs of the following items. File 2010 taxes free Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. File 2010 taxes free You can divide your expenses based on the miles driven for each purpose. File 2010 taxes free Example. File 2010 taxes free You are the sole proprietor of a flower shop. File 2010 taxes free You drove your van 20,000 miles during the year. File 2010 taxes free 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use (including commuting miles). File 2010 taxes free You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. File 2010 taxes free More information. File 2010 taxes free   For more information about the rules for claiming car and truck expenses, see Publication 463. File 2010 taxes free Reimbursing Your Employees for Expenses You generally can deduct the amount you reimburse your employees for car and truck expenses. File 2010 taxes free The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. File 2010 taxes free For details, see chapter 11 in Publication 535. File 2010 taxes free That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. File 2010 taxes free Depreciation If property you acquire to use in your business is expected to last more than 1 year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. File 2010 taxes free You must spread the cost over more than 1 tax year and deduct part of it each year on Schedule C. File 2010 taxes free This method of deducting the cost of business property is called depreciation. File 2010 taxes free The discussion here is brief. File 2010 taxes free You will find more information about depreciation in Publication 946. File 2010 taxes free What property can be depreciated?   You can depreciate property if it meets all the following requirements. File 2010 taxes free It must be property you own. File 2010 taxes free It must be used in business or held to produce income. File 2010 taxes free You never can depreciate inventory (explained in chapter 2) because it is not held for use in your business. File 2010 taxes free It must have a useful life that extends substantially beyond the year it is placed in service. File 2010 taxes free It must have a determinable useful life, which means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. File 2010 taxes free You never can depreciate the cost of land because land does not wear out, become obsolete, or get used up. File 2010 taxes free It must not be excepted property. File 2010 taxes free This includes property placed in service and disposed of in the same year. File 2010 taxes free Repairs. File 2010 taxes free    You cannot depreciate repairs and replacements that do not increase the value of your property, make it more useful, or lengthen its useful life. File 2010 taxes free You can deduct these amounts on line 21 of Schedule C or line 2 of Schedule C-EZ. File 2010 taxes free Depreciation method. File 2010 taxes free   The method for depreciating most business and investment property placed in service after 1986 is called the Modified Accelerated Cost Recovery System (MACRS). File 2010 taxes free MACRS is discussed in detail in Publication 946. File 2010 taxes free Section 179 deduction. File 2010 taxes free   You can elect to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. File 2010 taxes free This deduction is known as the “section 179 deduction. File 2010 taxes free ” The maximum amount you can elect to deduct during 2013 is generally $500,000 (higher limits apply to certain property). File 2010 taxes free See IRC 179(e). File 2010 taxes free   This limit is generally reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. File 2010 taxes free The total amount of depreciation (including the section 179 deduction) you can take for a passenger automobile you use in your business and first place in service in 2013 is $3,160 ($11,160 if you take the special depreciation allowance for qualified passenger automobiles placed in service in 2013). File 2010 taxes free Special rules apply to trucks and vans. File 2010 taxes free For more information, see Publication 946. File 2010 taxes free It explains what property qualifies for the deduction, what limits apply to the deduction, and when and how to recapture the deduction. File 2010 taxes free    Your section 179 election for the cost of any sport utility vehicle (SUV) and certain other vehicles is limited to $25,000. File 2010 taxes free For more information, see the Instructions for Form 4562 or Publication 946. File 2010 taxes free Listed property. File 2010 taxes free   You must follow special rules and recordkeeping requirements when depreciating listed property. File 2010 taxes free Listed property is any of the following. File 2010 taxes free Most passenger automobiles. File 2010 taxes free Most other property used for transportation. File 2010 taxes free Any property of a type generally used for entertainment, recreation, or amusement. File 2010 taxes free Certain computers and related peripheral equipment. File 2010 taxes free   For more information about listed property, see Publication 946. File 2010 taxes free Form 4562. File 2010 taxes free   Use Form 4562, Depreciation and Amortization, if you are claiming any of the following. File 2010 taxes free Depreciation on property placed in service during the current tax year. File 2010 taxes free A section 179 deduction. File 2010 taxes free Depreciation on any listed property (regardless of when it was placed in service). File 2010 taxes free    If you have to use Form 4562, you must file Schedule C. File 2010 taxes free You cannot use Schedule C-EZ. File 2010 taxes free   Employees' Pay You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. File 2010 taxes free The pay may be in cash, property, or services. File 2010 taxes free To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. File 2010 taxes free In addition, the pay must meet both the following tests. File 2010 taxes free The pay must be reasonable. File 2010 taxes free The pay must be for services performed. File 2010 taxes free Chapter 2 in Publication 535 explains and defines these requirements. File 2010 taxes free You cannot deduct your own salary or any personal withdrawals you make from your business. File 2010 taxes free As a sole proprietor, you are not an employee of the business. File 2010 taxes free If you had employees during the year, you must use Schedule C. File 2010 taxes free You cannot use Schedule C-EZ. File 2010 taxes free Kinds of pay. File 2010 taxes free   Some of the ways you may provide pay to your employees are listed below. File 2010 taxes free For an explanation of each of these items, see chapter 2 in Publication 535. File 2010 taxes free Awards. File 2010 taxes free Bonuses. File 2010 taxes free Education expenses. File 2010 taxes free Fringe benefits (discussed later). File 2010 taxes free Loans or advances you do not expect the employee to repay if they are for personal services actually performed. File 2010 taxes free Property you transfer to an employee as payment for services. File 2010 taxes free Reimbursements for employee business expenses. File 2010 taxes free Sick pay. File 2010 taxes free Vacation pay. File 2010 taxes free Fringe benefits. File 2010 taxes free   A fringe benefit is a form of pay for the performance of services. File 2010 taxes free The following are examples of fringe benefits. File 2010 taxes free Benefits under qualified employee benefit programs. File 2010 taxes free Meals and lodging. File 2010 taxes free The use of a car. File 2010 taxes free Flights on airplanes. File 2010 taxes free Discounts on property or services. File 2010 taxes free Memberships in country clubs or other social clubs. File 2010 taxes free Tickets to entertainment or sporting events. File 2010 taxes free   Employee benefit programs include the following. File 2010 taxes free Accident and health plans. File 2010 taxes free Adoption assistance. File 2010 taxes free Cafeteria plans. File 2010 taxes free Dependent care assistance. File 2010 taxes free Educational assistance. File 2010 taxes free Group-term life insurance coverage. File 2010 taxes free Welfare benefit funds. File 2010 taxes free   You can generally deduct the cost of fringe benefits you provide on your Schedule C in whatever category the cost falls. File 2010 taxes free For example, if you allow an employee to use a car or other property you lease, deduct the cost of the lease as a rent or lease expense. File 2010 taxes free If you own the property, include your deduction for its cost or other basis as a section 179 deduction or a depreciation deduction. File 2010 taxes free    You may be able to exclude all or part of the fringe benefits you provide from your employees' wages. File 2010 taxes free For more information about fringe benefits and the exclusion of benefits, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. File 2010 taxes free Insurance You can generally deduct premiums you pay for the following kinds of insurance related to your business. File 2010 taxes free Fire, theft, flood, or similar insurance. File 2010 taxes free Credit insurance that covers losses from business bad debts. File 2010 taxes free Group hospitalization and medical insurance for employees, including long-term care insurance. File 2010 taxes free Liability insurance. File 2010 taxes free Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. File 2010 taxes free Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. File 2010 taxes free Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. File 2010 taxes free Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. File 2010 taxes free Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. File 2010 taxes free If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. File 2010 taxes free If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. File 2010 taxes free Life insurance covering your employees if you are not directly or indirectly the beneficiary under the contract. File 2010 taxes free Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. File 2010 taxes free Nondeductible premiums. File 2010 taxes free   You cannot deduct premiums on the following kinds of insurance. File 2010 taxes free Self-insurance reserve funds. File 2010 taxes free You cannot deduct amounts credited to a reserve set up for self-insurance. File 2010 taxes free This applies even if you cannot get business insurance coverage for certain business risks. File 2010 taxes free However, your actual losses may be deductible. File 2010 taxes free For more information, see Publication 547, Casualties, Disasters, and Thefts. File 2010 taxes free Loss of earnings. File 2010 taxes free You cannot deduct premiums for a policy that pays for your lost earnings due to sickness or disability. File 2010 taxes free However, see item (8) in the previous list. File 2010 taxes free Certain life insurance and annuities. File 2010 taxes free For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. File 2010 taxes free You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. File 2010 taxes free A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. File 2010 taxes free For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. File 2010 taxes free The disallowance applies without regard to whom the policy covers. File 2010 taxes free Insurance to secure a loan. File 2010 taxes free If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. File 2010 taxes free Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. File 2010 taxes free In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. File 2010 taxes free Self-employed health insurance deduction. File 2010 taxes free   You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for you and your family. File 2010 taxes free How to figure the deduction. File 2010 taxes free   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. File 2010 taxes free However, if any of the following apply, you must use the worksheet in chapter 6 of Publication 535. File 2010 taxes free You have more than one source of income subject to self-employment tax. File 2010 taxes free You file Form 2555 or Form 2555-EZ (relating to foreign earned income). File 2010 taxes free You are using amounts paid for qualified long-term care insurance to figure the deduction. File 2010 taxes free Prepayment. File 2010 taxes free   You cannot deduct expenses in advance, even if you pay them in advance. File 2010 taxes free This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. File 2010 taxes free Example. File 2010 taxes free In 2013, you signed a 3-year insurance contract. File 2010 taxes free Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. File 2010 taxes free You can deduct in 2014 and 2015 the premium allocable to those years. File 2010 taxes free More information. File 2010 taxes free   For more information about deducting insurance, see chapter 6 in Publication 535. File 2010 taxes free Interest You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. File 2010 taxes free Interest relates to your business if you use the proceeds of the loan for a business expense. File 2010 taxes free It does not matter what type of property secures the loan. File 2010 taxes free You can deduct interest on a debt only if you meet all of the following requirements. File 2010 taxes free You are legally liable for that debt. File 2010 taxes free Both you and the lender intend that the debt be repaid. File 2010 taxes free You and the lender have a true debtor-creditor relationship. File 2010 taxes free You cannot deduct on Schedule C or C-EZ the interest you paid on personal loans. File 2010 taxes free If a loan is part business and part personal, you must divide the interest between the personal part and the business part. File 2010 taxes free Example. File 2010 taxes free In 2013, you paid $600 interest on a car loan. File 2010 taxes free During 2013, you used the car 60% for business and 40% for personal purposes. File 2010 taxes free You are claiming actual expenses on the car. File 2010 taxes free You can only deduct $360 (60% × $600) for 2013 on Schedule C or C-EZ. File 2010 taxes free The remaining interest of $240 is a nondeductible personal expense. File 2010 taxes free More information. File 2010 taxes free   For more information about deducting interest, see chapter 4 in Publication 535. File 2010 taxes free That chapter explains the following items. File 2010 taxes free Interest you can deduct. File 2010 taxes free Interest you cannot deduct. File 2010 taxes free How to allocate interest between personal and business use. File 2010 taxes free When to deduct interest. File 2010 taxes free The rules for a below-market interest rate loan. File 2010 taxes free (This is generally a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. File 2010 taxes free ) Legal and Professional Fees Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. File 2010 taxes free However, you usually cannot deduct legal fees you pay to acquire business assets. File 2010 taxes free Add them to the basis of the property. File 2010 taxes free If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. File 2010 taxes free The personal part of legal fees for producing or collecting taxable income, doing or keeping your job, or for tax advice may be deductible on Schedule A (Form 1040) if you itemize deductions. File 2010 taxes free For more information, see Publication 529, Miscellaneous Deductions. File 2010 taxes free Tax preparation fees. File 2010 taxes free   You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business as a sole proprietor or statutory employee. File 2010 taxes free You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. File 2010 taxes free   You can also deduct on Schedule C or C-EZ the amount you pay or incur in resolving asserted tax deficiencies for your business as a sole proprietor or statutory employee. File 2010 taxes free Pension Plans You can set up and maintain the following small business retirement plans for yourself and your employees. File 2010 taxes free SEP (Simplified Employee Pension) plans. File 2010 taxes free SIMPLE (Savings Incentive Match Plan for Employees) plans. File 2010 taxes free Qualified plans (including Keogh or H. File 2010 taxes free R. File 2010 taxes free 10 plans). File 2010 taxes free SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. File 2010 taxes free You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. File 2010 taxes free If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. File 2010 taxes free You can also deduct trustees' fees if contributions to the plan do not cover them. File 2010 taxes free Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. File 2010 taxes free You may also be able to claim a tax credit of 50% of the first $1,000 of qualified startup costs if you begin a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. File 2010 taxes free Under certain plans, employees can have you contribute limited amounts of their before-tax pay to a plan. File 2010 taxes free These amounts (and earnings on them) are generally tax free until your employees receive distributions from the plan. File 2010 taxes free For more information on retirement plans for small business, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). File 2010 taxes free Publication 590, Individual Retirement Arrangements (IRAs), discusses other tax favored ways to save for retirement. File 2010 taxes free Rent Expense Rent is any amount you pay for the use of property you do not own. File 2010 taxes free In general, you can deduct rent as a business expense only if the rent is for property you use in your business. File 2010 taxes free If you have or will receive equity in or title to the property, you cannot deduct the rent. File 2010 taxes free Unreasonable rent. File 2010 taxes free   You cannot take a rental deduction for unreasonable rents. File 2010 taxes free Ordinarily, the issue of reasonableness arises only if you and the lessor are related. File 2010 taxes free Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. File 2010 taxes free Rent is not unreasonable just because it is figured as a percentage of gross receipts. File 2010 taxes free   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. File 2010 taxes free For a list of the other related persons, see section 267 of the Internal Revenue Code. File 2010 taxes free Rent on your home. File 2010 taxes free   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. File 2010 taxes free You must meet the requirements for business use of your home. File 2010 taxes free For more information, see Business Use of Your Home , later. File 2010 taxes free Rent paid in advance. File 2010 taxes free   Generally, rent paid in your business is deductible in the year paid or accrued. File 2010 taxes free If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. File 2010 taxes free You can deduct the rest of your payment only over the period to which it applies. File 2010 taxes free More information. File 2010 taxes free   For more information about rent, see chapter 3 in Publication 535. File 2010 taxes free Taxes You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. File 2010 taxes free Income taxes. File 2010 taxes free   You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. File 2010 taxes free You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. File 2010 taxes free Do not deduct federal income tax. File 2010 taxes free Employment taxes. File 2010 taxes free   You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. File 2010 taxes free Employment taxes are discussed briefly in chapter 1. File 2010 taxes free You can also deduct payments you made as an employer to a state unemployment compensation fund or to a state disability benefit fund. File 2010 taxes free Deduct these payments as taxes. File 2010 taxes free Self-employment tax. File 2010 taxes free   You can deduct one-half of your self-employment tax on line 27 of Form 1040. File 2010 taxes free Self-employment tax is discussed in chapters 1 and 10. File 2010 taxes free Personal property tax. File 2010 taxes free   You can deduct on Schedule C or C-EZ any tax imposed by a state or local government on personal property used in your business. File 2010 taxes free   You can also deduct registration fees for the right to use property within a state or local area. File 2010 taxes free Example. File 2010 taxes free May and Julius Winter drove their car 7,000 business miles out of a total of 10,000 miles. File 2010 taxes free They had to pay $25 for their annual state license tags and $20 for their city registration sticker. File 2010 taxes free They also paid $235 in city personal property tax on the car, for a total of $280. File 2010 taxes free They are claiming their actual car expenses. File 2010 taxes free Because they used the car 70% for business, they can deduct 70% of the $280, or $196, as a business expense. File 2010 taxes free Real estate taxes. File 2010 taxes free   You can deduct on Schedule C or C-EZ the real estate taxes you pay on your business property. File 2010 taxes free Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. File 2010 taxes free The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. File 2010 taxes free   For more information about real estate taxes, see chapter 5 in Publication 535. File 2010 taxes free That chapter explains special rules for deducting the following items. File 2010 taxes free Taxes for local benefits, such as those for sidewalks, streets, water mains, and sewer lines. File 2010 taxes free Real estate taxes when you buy or sell property during the year. File 2010 taxes free Real estate taxes if you use an accrual method of accounting and choose to accrue real estate tax related to a definite period ratably over that period. File 2010 taxes free Sales tax. File 2010 taxes free   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. File 2010 taxes free If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. File 2010 taxes free If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. File 2010 taxes free If the property is depreciable, add the sales tax to the basis for depreciation. File 2010 taxes free For information on the basis of property, see Publication 551, Basis of Assets. File 2010 taxes free    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. File 2010 taxes free Do not include these taxes in gross receipts or sales. File 2010 taxes free Excise taxes. File 2010 taxes free   You can deduct on Schedule C or C-EZ all excise taxes that are ordinary and necessary expenses of carrying on your business. File 2010 taxes free Excise taxes are discussed briefly in chapter 1. File 2010 taxes free Fuel taxes. File 2010 taxes free   Taxes on gasoline, diesel fuel, and other motor fuels you use in your business are usually included as part of the cost of the fuel. File 2010 taxes free Do not deduct these taxes as a separate item. File 2010 taxes free   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. File 2010 taxes free For more information, see Publication 510, Excise Taxes. File 2010 taxes free Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. File 2010 taxes free Table 8-1. File 2010 taxes free When Are Entertainment Expenses Deductible? (Note. File 2010 taxes free The following is a summary of the rules for deducting entertainment expenses. File 2010 taxes free For more details about these rules, see Publication 463. File 2010 taxes free ) General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. File 2010 taxes free Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. File 2010 taxes free An ordinary expense is one that is common and accepted in your field of business, trade, or profession. File 2010 taxes free A necessary expense is one that is helpful and appropriate, although not necessarily required, for your business. File 2010 taxes free Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. File 2010 taxes free   Associated test Entertainment is associated with your trade or business, and Entertainment directly precedes or follows a substantial business discussion. File 2010 taxes free Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. File 2010 taxes free You cannot deduct expenses that are lavish or extravagant under the circumstances. File 2010 taxes free You generally can deduct only 50% of your unreimbursed entertainment expenses. File 2010 taxes free Travel expenses. File 2010 taxes free   These are the ordinary and necessary expenses of traveling away from home for your business. File 2010 taxes free You are traveling away from home if both the following conditions are met. File 2010 taxes free Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work. File 2010 taxes free You need to get sleep or rest to meet the demands of your work while away from home. File 2010 taxes free Generally, your tax home is your regular place of business, regardless of where you maintain your family home. File 2010 taxes free It includes the entire city or general area in which your business is located. File 2010 taxes free See Publication 463 for more information. File 2010 taxes free   The following is a brief discussion of the expenses you can deduct. File 2010 taxes free Transportation. File 2010 taxes free   You can deduct the cost of travel by airplane, train, bus, or car between your home and your business destination. File 2010 taxes free Taxi, commuter bus, and limousine. File 2010 taxes free   You can deduct fares for these and other types of transportation between the airport or station and your hotel, or between the hotel and your work location away from home. File 2010 taxes free Baggage and shipping. File 2010 taxes free   You can deduct the cost of sending baggage and sample or display material between your regular and temporary work locations. File 2010 taxes free Car or truck. File 2010 taxes free   You can deduct the costs of operating and maintaining your vehicle when traveling away from home on business. File 2010 taxes free You can deduct actual expenses or the standard mileage rate (discussed earlier under Car and Truck Expenses), as well as business-related tolls and parking. File 2010 taxes free If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. File 2010 taxes free Meals and lodging. File 2010 taxes free   You can deduct the cost of meals and lodging if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. File 2010 taxes free In most cases, you can deduct only 50% of your meal expenses. File 2010 taxes free Cleaning. File 2010 taxes free   You can deduct the costs of dry cleaning and laundry while on your business trip. File 2010 taxes free Telephone. File 2010 taxes free   You can deduct the cost of business calls while on your business trip, including business communication by fax machine or other communication devices. File 2010 taxes free Tips. File 2010 taxes free   You can deduct the tips you pay for any expense in this list. File 2010 taxes free More information. File 2010 taxes free   For more information about travel expenses, see Publication 463. File 2010 taxes free Entertainment expenses. File 2010 taxes free   You may be able to deduct business-related entertainment expenses for entertaining a client, customer, or employee. File 2010 taxes free In most cases, you can deduct only 50% of these expenses. File 2010 taxes free   The following are examples of entertainment expenses. File 2010 taxes free Entertaining guests at nightclubs, athletic clubs, theaters, or sporting events. File 2010 taxes free Providing meals, a hotel suite, or a car to business customers or their families. File 2010 taxes free To be deductible, the expenses must meet the rules listed in Table 8-1. File 2010 taxes free For details about these rules, see Publication 463. File 2010 taxes free Reimbursing your employees for expenses. File 2010 taxes free   You generally can deduct the amount you reimburse your employees for travel and entertainment expenses. File 2010 taxes free The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. File 2010 taxes free For details, see chapter 11 in Publication 535. File 2010 taxes free That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. File 2010 taxes free Business Use of Your Home To deduct expenses related to the part of your home used for business, you must meet specific requirements. File 2010 taxes free Even then, your deduction may be limited. File 2010 taxes free To qualify to claim expenses for business use of your home, you must meet the following tests. File 2010 taxes free Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use , later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your business, or A separate structure (not attached to your home) you use in connection with your business. File 2010 taxes free Exclusive use. File 2010 taxes free   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. File 2010 taxes free The area used for business can be a room or other separately identifiable space. File 2010 taxes free The space does not need to be marked off by a permanent partition. File 2010 taxes free   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. File 2010 taxes free Example. File 2010 taxes free You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. File 2010 taxes free Your family also uses the den for recreation. File 2010 taxes free The den is not used exclusively in your profession, so you cannot claim a business deduction for its use. File 2010 taxes free Exceptions to exclusive use. File 2010 taxes free   You do not have to meet the exclusive use test if you use part of your home in either of the following ways. File 2010 taxes free For the storage of inventory or product samples. File 2010 taxes free As a daycare facility. File 2010 taxes free For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). File 2010 taxes free Regular use. File 2010 taxes free   To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. File 2010 taxes free You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. File 2010 taxes free Principal place of business. File 2010 taxes free   You can have more than one business location, including your home, for a single trade or business. File 2010 taxes free To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that business. File 2010 taxes free To determine your principal place of business, you must consider all the facts and circumstances. File 2010 taxes free   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. File 2010 taxes free You use it exclusively and regularly for administrative or management activities of your business. File 2010 taxes free You have no other fixed location where you conduct substantial administrative or management activities of your business. File 2010 taxes free   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. File 2010 taxes free The relative importance of the activities performed at each location. File 2010 taxes free If the relative importance factor does not determine your principal place of business, you can also consider the time spent at each location. File 2010 taxes free   If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. File 2010 taxes free However, for other ways to qualify to deduct home office expenses, see Publication 587. File 2010 taxes free Deduction limit. File 2010 taxes free   If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. File 2010 taxes free If your gross income from the business use is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. File 2010 taxes free   Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), allocable to the business is limited to the gross income from the business use of your home minus the sum of the following. File 2010 taxes free The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). File 2010 taxes free The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. File 2010 taxes free Do not include in (2) above your deduction for one-half of your self-employment tax. File 2010 taxes free   Use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. File 2010 taxes free New simplified method. File 2010 taxes free    The IRS now provides a simplified method to determine your expenses for business use of your home. File 2010 taxes free The simplified method is an alternative to calculating and substantiating actual expenses. File 2010 taxes free In most cases, you will figure your deduction by multiplying $5 by the area of your home used for a qualified business use. File 2010 taxes free The area you use to figure your deduction is limited to 300 square feet. File 2010 taxes free For more information, see the Instructions for Schedule C. File 2010 taxes free More information. File 2010 taxes free   For more information on deducting expenses for the business use of your home, see Publication 587. File 2010 taxes free Other Expenses You Can Deduct You may also be able to deduct the following expenses. File 2010 taxes free See Publication 535 to find out whether you can deduct them. File 2010 taxes free Advertising. File 2010 taxes free Bank fees. File 2010 taxes free Donations to business organizations. File 2010 taxes free Education expenses. File 2010 taxes free Energy efficient commercial buildings deduction expenses. File 2010 taxes free Impairment-related expenses. File 2010 taxes free Interview expense allowances. File 2010 taxes free Licenses and regulatory fees. File 2010 taxes free Moving machinery. File 2010 taxes free Outplacement services. File 2010 taxes free Penalties and fines you pay for late performance or nonperformance of a contract. File 2010 taxes free Repairs that keep your property in a normal efficient operating condition. File 2010 taxes free Repayments of income. File 2010 taxes free Subscriptions to trade or professional publications. File 2010 taxes free Supplies and materials. File 2010 taxes free Utilities. File 2010 taxes free Expenses You Cannot Deduct You usually cannot deduct the following as business expenses. File 2010 taxes free For more information, see Publication 535. File 2010 taxes free Bribes and kickbacks. File 2010 taxes free Charitable contributions. File 2010 taxes free Demolition expenses or losses. File 2010 taxes free Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. File 2010 taxes free Lobbying expenses. File 2010 taxes free Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. File 2010 taxes free Personal, living, and family expenses. File 2010 taxes free Political contributions. File 2010 taxes free Repairs that add to the value of your property or significantly increase its life. File 2010 taxes free Prev  Up  Next   Home   More Online Publications
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The American Recovery and Reinvestment Act of 2009

Contractor Name

Award #

Category

Obligated Value

Date of Award

Presidio Networked Solutions, Inc. TIRNO-99-Z-00002, DO 00731, Modification 0045

Tax Provisions

$535,500.00

01/12/2011

Macro International TIRNO-05-Z-00012, DO 0030 HCTC $52,008.00

09/22/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0020

Tax Provisions

$32,269.00

06/23/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0013 Tax Provisions $0.00

04/27/2010

Information Systems Consulting Group TIRNO-06-D-00024, DO 0006, Modification 0002 HCTC $88,707.20

04/12/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0009

Tax Provisions

$27,963.00

12/22/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0019 HCTC $13,790,162.00

12/14/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0018 HCTC $60,000.00

09/29/2009

AT&T TIRNO-04-Z-00007, DO 0110

Tax Provisions

$520,159.00

09/29/2009

Macro International TIRNO-05-Z-00012, DO 0026, Modification 0002 HCTC $98,312.00

09/15/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0013 HCTC $20,000.00

 04/17/2009

Page Last Reviewed or Updated: 03-Feb-2014

The File 2010 Taxes Free

File 2010 taxes free Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. File 2010 taxes free Special Liberty Zone depreciation allowance, Acquisition date test. File 2010 taxes free 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. File 2010 taxes free Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. File 2010 taxes free F Foreign missionaries, Foreign missionaries. File 2010 taxes free 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. File 2010 taxes free Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free , Placed in service date test. File 2010 taxes free Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. File 2010 taxes free Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. File 2010 taxes free Qualified property: Increased section 179 deduction, Qualified property. File 2010 taxes free 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. File 2010 taxes free Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free Tests for qualification, Tests to be met. File 2010 taxes free Substantial use, special Liberty Zone depreciation allowance, Substantial use test. File 2010 taxes free Suggestions, Comments and suggestions. File 2010 taxes free T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. File 2010 taxes free Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free Prev  Up     Home   More Online Publications