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File An Amended Tax Return

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File An Amended Tax Return

File an amended tax return 5. File an amended tax return   Table and Worksheets for the Self-Employed Table of Contents Community property laws. File an amended tax return As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. File an amended tax return First, use either the rate table or rate worksheet to find your reduced contribution rate. File an amended tax return Then complete the deduction worksheet to figure your deduction for contributions. File an amended tax return The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. File an amended tax return A SEP plan is treated as a profit-sharing plan. File an amended tax return However, do not use this worksheet for SARSEPs. File an amended tax return Rate table for self-employed. File an amended tax return   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. File an amended tax return Otherwise, use the rate worksheet provided below. File an amended tax return   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. File an amended tax return Then read across to the rate under Column B. File an amended tax return Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. File an amended tax return    Example. File an amended tax return You are a sole proprietor with no employees. File an amended tax return If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. File an amended tax return 090909. File an amended tax return Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. File an amended tax return Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. File an amended tax return For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. File an amended tax return       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. File an amended tax return       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. File an amended tax return     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. File an amended tax return Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. File an amended tax return         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. File an amended tax return       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. File an amended tax return Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. File an amended tax return         • Otherwise, skip steps 16 through 18 and go to step 19. File an amended tax return       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. File an amended tax return Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. File an amended tax return     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. File an amended tax return     Step 21           Subtract step 20 from step 19. File an amended tax return This is your maximum deductible contribution. File an amended tax return                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. File an amended tax return   Rate worksheet for self-employed. File an amended tax return   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. File an amended tax return Use the following worksheet instead. File an amended tax return Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. File an amended tax return 105)   2) Rate in line 1 plus 1 (for example, 0. File an amended tax return 105 + 1 = 1. File an amended tax return 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. File an amended tax return 105 ÷ 1. File an amended tax return 105 = 0. File an amended tax return 095)   Figuring your deduction. File an amended tax return   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. File an amended tax return Community property laws. File an amended tax return   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. File an amended tax return Enter on step 1 the total net profit you actually earned. File an amended tax return Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . File an amended tax return 009901 2 . File an amended tax return 019608 3 . File an amended tax return 029126 4 . File an amended tax return 038462 5 . File an amended tax return 047619 6 . File an amended tax return 056604 7 . File an amended tax return 065421 8 . File an amended tax return 074074 9 . File an amended tax return 082569 10 . File an amended tax return 090909 11 . File an amended tax return 099099 12 . File an amended tax return 107143 13 . File an amended tax return 115044 14 . File an amended tax return 122807 15 . File an amended tax return 130435 16 . File an amended tax return 137931 17 . File an amended tax return 145299 18 . File an amended tax return 152542 19 . File an amended tax return 159664 20 . File an amended tax return 166667 21 . File an amended tax return 173554 22 . File an amended tax return 180328 23 . File an amended tax return 186992 24 . File an amended tax return 193548 25* . File an amended tax return 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. File an amended tax return Example. File an amended tax return You are a sole proprietor with no employees. File an amended tax return The terms of your plan provide that you contribute 8½% (. File an amended tax return 085) of your compensation to your plan. File an amended tax return Your net profit from line 31, Schedule C (Form 1040) is $200,000. File an amended tax return You have no elective deferrals or catch-up contributions. File an amended tax return Your self-employment tax deduction on line 27 of Form 1040 is $9,728. File an amended tax return See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. File an amended tax return You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. File an amended tax return Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. File an amended tax return For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. File an amended tax return $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. File an amended tax return       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. File an amended tax return     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. File an amended tax return Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. File an amended tax return 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. File an amended tax return         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. File an amended tax return       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. File an amended tax return Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. File an amended tax return         • Otherwise, skip steps 16 through 18 and go to step 19. File an amended tax return       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. File an amended tax return Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. File an amended tax return     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. File an amended tax return This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. File an amended tax return   See the filled-in Deduction Worksheet for Self-Employed on this page. File an amended tax return Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. File an amended tax return 105) 0. File an amended tax return 085 2) Rate in line 1 plus 1 (for example, 0. File an amended tax return 105 + 1 = 1. File an amended tax return 105) 1. File an amended tax return 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. File an amended tax return 105 ÷ 1. File an amended tax return 105 = 0. File an amended tax return 095) 0. File an amended tax return 078 This image is too large to be displayed in the current screen. File an amended tax return Please click the link to view the image. File an amended tax return Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
 
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Address Changes

Question: Should I notify the IRS of my change of address?

Answer:

Yes, if you move, you should notify the IRS of your new address. We need to change our records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner.  If you filed a joint return, you should provide the same information and signatures for both spouses. If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new addresses.

There are several ways to notify the IRS of an address change:

  • Tax Return: Update your address in the appropriate boxes on your tax return;
  • Submit a Form: Form 8822 (PDF), Change of Address, and/or Form 8822-B (PDF), Change of Address - Business;
  • Written Notification: Mail a signed written statement to an appropriate Service address informing the Service that you wish that the address of record be changed to a new address.  Generally, the appropriate Service address is the campus where you filed your last return.  In addition to the new address, this notification must contain your full name and old address as well as your social security number, individual taxpayer identification number, or employer identification number;
  • Oral Notification: Provide an oral statement in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. In addition to the new address, you must provide your full name and old address as well as your social security number, individual taxpayer identification number, or employee identification number;
  • Electronic Notification: Many taxpayers may submit their new address information through one of the secure applications found on the IRS website, such as Where’s My Refund?.  In addition to the new address, you must also provide your social security number, individual taxpayer identification number, or employer identification number, as well as any additional information requested by the specific application. You cannot notify the IRS of an address change through other forms of electronic notification, such as electronic mail sent to an IRS email address.

Note: The IRS may also update your address of record based on any new address you provide to the U.S. Postal Service (USPS) that the USPS retains in its National Change of Address (NCOA) database.  However, even if you notify USPS of your new address, you should still notify the IRS directly.  Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check.

Caution:  If you are a representative signing on behalf of the taxpayer, you must attach to the written statement or to Forms 8822/8822-B a copy of your power of attorney.  You can use Form 2848 (PDF), Power of Attorney and Declaration of Representative.  The IRS will not complete an address change from an "unauthorized" third party.


Category: IRS Procedures
Subcategory: Address Changes

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224

The File An Amended Tax Return

File an amended tax return Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. File an amended tax return Cash method, Cash method. File an amended tax return Change of method, Changing your accounting method. File an amended tax return Constructive receipt of income, Cash method. File an amended tax return , More information. File an amended tax return Accrual method taxpayers, Accrual method. File an amended tax return ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. File an amended tax return Activities not for profit, Duplex. File an amended tax return Additions to property, Additions or improvements to property. File an amended tax return (see also Improvements) Basis, Increases to basis. File an amended tax return , Additions or improvements. File an amended tax return MACRS recovery period, Additions or improvements to property. File an amended tax return Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. File an amended tax return Security deposits, Security deposits. File an amended tax return Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. File an amended tax return How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. File an amended tax return Personal use of rental property, Personal use of rental property. File an amended tax return , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. File an amended tax return Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). File an amended tax return Amended returns, Filing an amended return. File an amended tax return Apartments Basement apartments, Examples. File an amended tax return Dwelling units, Dwelling unit. File an amended tax return Appraisal fees, Settlement fees and other costs. File an amended tax return Assessments for maintenance, Assessments for local improvements. File an amended tax return Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. File an amended tax return Attorneys' fees, Settlement fees and other costs. File an amended tax return , Increases to basis. File an amended tax return Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. File an amended tax return Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. File an amended tax return Deductions Capitalization of costs vs. File an amended tax return , Deducting vs. File an amended tax return capitalizing costs. File an amended tax return Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. File an amended tax return Increases to, Increases to basis. File an amended tax return MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. File an amended tax return effect on basis, Deducting vs. File an amended tax return capitalizing costs. File an amended tax return Local benefit taxes, Local benefit taxes. File an amended tax return Mortgages, payments to obtain, Expenses paid to obtain a mortgage. File an amended tax return Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. File an amended tax return Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. File an amended tax return Charitable contributions Use of property, Donation of use of the property. File an amended tax return Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. File an amended tax return Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. File an amended tax return Constructive receipt of income, Cash method. File an amended tax return , More information. File an amended tax return Cooperative housing, Cooperative apartments. File an amended tax return , Cooperatives, Dwelling unit. File an amended tax return Cost basis, Cost Basis Credit reports, Settlement fees and other costs. File an amended tax return Credits Residential energy credits, Decreases to basis. File an amended tax return D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. File an amended tax return Deductions Capitalizing costs vs. File an amended tax return effect on basis, Deducting vs. File an amended tax return capitalizing costs. File an amended tax return Depreciation (see Depreciation) Limitations on, Form 4562. File an amended tax return Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. File an amended tax return Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. File an amended tax return Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. File an amended tax return MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. File an amended tax return Rental expense, Depreciation. File an amended tax return Rented property, Rented property. File an amended tax return Section 179 deduction, Section 179 deduction. File an amended tax return Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. File an amended tax return Vacant rental property, Vacant rental property. File an amended tax return Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. File an amended tax return Fair rental price, Fair rental price. File an amended tax return Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. File an amended tax return Equipment rental expense, Rental of equipment. File an amended tax return F Fair market value (FMV), Fair market value. File an amended tax return Fair rental price, Dividing Expenses, Fair rental price. File an amended tax return Fees Loan origination fees, Points, Settlement fees and other costs. File an amended tax return Points (see Points) Settlement fees and other costs, Settlement fees and other costs. File an amended tax return Tax return preparation fees, Legal and other professional fees. File an amended tax return First-year expensing, Section 179 deduction. File an amended tax return Form 1040 Not rented for profit income, Where to report. File an amended tax return Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. File an amended tax return Form 4684 Casualties and thefts, How to report. File an amended tax return Form 4797 Sales of business property, How to report. File an amended tax return Form 8582 Passive activity losses, Form 8582. File an amended tax return , Form 8582 not required. File an amended tax return Free tax services, Free help with your tax return. File an amended tax return G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. File an amended tax return Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. File an amended tax return , How to report. File an amended tax return General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. File an amended tax return Use as rental property (see Use of home) I Improvements, Table 1-1. File an amended tax return Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. File an amended tax return Basis, Increases to basis. File an amended tax return , Additions or improvements. File an amended tax return Depreciation of rented property, Rented property. File an amended tax return MACRS recovery period, Additions or improvements to property. File an amended tax return Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. File an amended tax return Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. File an amended tax return Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. File an amended tax return Title insurance, cost basis, Settlement fees and other costs. File an amended tax return Interest payments, Interest expense. File an amended tax return (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. File an amended tax return Depreciation, Land. File an amended tax return Leases Cancellation payments, Canceling a lease. File an amended tax return Equipment leasing, Rental of equipment. File an amended tax return Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. File an amended tax return Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. File an amended tax return Low or no interest, Loans with low or no interest. File an amended tax return Origination fees, Points Local assessments, Assessments for local improvements. File an amended tax return Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. File an amended tax return Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. File an amended tax return MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. File an amended tax return MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. File an amended tax return Residential rental property, Property Classes Under GDS, Residential rental property. File an amended tax return Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File an amended tax return Mortgages, Expenses paid to obtain a mortgage. File an amended tax return Assumption of, cost basis, Assumption of a mortgage. File an amended tax return Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. File an amended tax return Interest, Interest expense. File an amended tax return , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. File an amended tax return Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. File an amended tax return O Original issue discount (OID), Points, Loan or mortgage ends. File an amended tax return P Part interest Expenses, Part interest. File an amended tax return Income, Part interest. File an amended tax return Passive activity Maximum special allowance, Maximum special allowance. File an amended tax return Personal property Rental income from, Property or services. File an amended tax return Personal use of rental property, Payments added to capital account. File an amended tax return , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. File an amended tax return Pre-rental expenses, Pre-rental expenses. File an amended tax return Principal residence (see Home) Profit, property not rented for, Duplex. File an amended tax return Property changed to rental use, Payments added to capital account. File an amended tax return Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. File an amended tax return Real estate taxes, Real estate taxes. File an amended tax return Real property trades or businesses, Real property trades or businesses. File an amended tax return Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. File an amended tax return , Travel expenses. File an amended tax return Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. File an amended tax return Advance rent, Advance rent. File an amended tax return Fair price, Fair rental price. File an amended tax return Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. File an amended tax return Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. File an amended tax return Home, property also used as, Rental of property also used as your home. File an amended tax return Improvements, Table 1-1. File an amended tax return Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. File an amended tax return Interest payments, Types of Expenses, Interest expense. File an amended tax return Local transportation expenses, Types of Expenses, Local transportation expenses. File an amended tax return Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. File an amended tax return Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. File an amended tax return Tax return preparation fees, Legal and other professional fees. File an amended tax return Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. File an amended tax return Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. File an amended tax return Rental income Advance rent, Advance rent. File an amended tax return Cancellation of lease payments, Canceling a lease. File an amended tax return Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. File an amended tax return Not rented for profit, Not Rented for Profit Part interest, Part interest. File an amended tax return Property received from tenant, Property or services. File an amended tax return Reporting, Accrual method. File an amended tax return , Which Forms To Use Security deposit, Security deposits. File an amended tax return Services received from tenant, Property or services. File an amended tax return Uncollected rent, Uncollected rent. File an amended tax return Used as home, Rental of property also used as your home. File an amended tax return Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. File an amended tax return Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. File an amended tax return S Sale of property Expenses, Vacant while listed for sale. File an amended tax return Gain or loss, Sale or exchange of rental property. File an amended tax return , How to report. File an amended tax return Main home, Sale of main home used as rental property. File an amended tax return Section 179 deductions, Section 179 deduction. File an amended tax return Security deposits, Security deposits. File an amended tax return Settlement fees, Settlement fees and other costs. File an amended tax return Shared equity financing agreements, Shared equity financing agreement. File an amended tax return Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. File an amended tax return Standard mileage rates, Local transportation expenses. File an amended tax return Surveys, Settlement fees and other costs. File an amended tax return T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. File an amended tax return Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. File an amended tax return MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. File an amended tax return MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. File an amended tax return MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. File an amended tax return Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. File an amended tax return Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. File an amended tax return Real estate taxes, Real estate taxes. File an amended tax return Transfer taxes, Settlement fees and other costs. File an amended tax return Theft losses, Theft. File an amended tax return Title insurance, Settlement fees and other costs. File an amended tax return Transfer taxes, Settlement fees and other costs. File an amended tax return Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. File an amended tax return Recordkeeping, Travel expenses. File an amended tax return Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. File an amended tax return U Uncollected rent Income, Uncollected rent. File an amended tax return Use of home Before or after renting, Days used as a main home before or after renting. File an amended tax return Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. File an amended tax return Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. File an amended tax return V Vacant rental property, Vacant rental property. File an amended tax return Vacation homes Dwelling unit, Dwelling unit. File an amended tax return Fair rental price, Fair rental price. File an amended tax return Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. File an amended tax return Prev  Up     Home   More Online Publications