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File taxes income 4. File taxes income   Figuring Depreciation Under MACRS Table of Contents Introduction Useful Items - You may want to see: Which Depreciation System (GDS or ADS) Applies? Which Property Class Applies Under GDS?Rent-to-own dealer. File taxes income Rent-to-own contract. File taxes income What Is the Placed in Service Date? What Is the Basis for Depreciation? Which Recovery Period Applies?Recovery Periods Under GDS Recovery Periods Under ADS Additions and Improvements Which Convention Applies? Which Depreciation Method Applies?Depreciation Methods for Farm Property Electing a Different Method How Is the Depreciation Deduction Figured?Using the MACRS Percentage Tables Figuring the Deduction Without Using the Tables Figuring the Deduction for Property Acquired in a Nontaxable Exchange Figuring the Deduction for a Short Tax Year How Do You Use General Asset Accounts?Grouping Property Figuring Depreciation for a GAA Disposing of GAA Property Terminating GAA Treatment Electing To Use a GAA When Do You Recapture MACRS Depreciation? Introduction The Modified Accelerated Cost Recovery System (MACRS) is used to recover the basis of most business and investment property placed in service after 1986. File taxes income MACRS consists of two depreciation systems, the General Depreciation System (GDS) and the Alternative Depreciation System (ADS). File taxes income Generally, these systems provide different methods and recovery periods to use in figuring depreciation deductions. File taxes income To be sure you can use MACRS to figure depreciation for your property, see What Method Can You Use To Depreciate Your Property in chapter 1. File taxes income This chapter explains how to determine which MACRS depreciation system applies to your property. File taxes income It also discusses other information you need to know before you can figure depreciation under MACRS. File taxes income This information includes the property's recovery class, placed in service date, and basis, as well as the applicable recovery period, convention, and depreciation method. File taxes income It explains how to use this information to figure your depreciation deduction and how to use a general asset account to depreciate a group of properties. File taxes income Finally, it explains when and how to recapture MACRS depreciation. File taxes income Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car  Expenses 544 Sales and Other Dispositions of Assets 551 Basis of Assets 587 Business Use of Your Home (Including Use by Daycare Providers) Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization See chapter 6 for information about getting publications and forms. File taxes income Which Depreciation System (GDS or ADS) Applies? Your use of either the General Depreciation System (GDS) or the Alternative Depreciation System (ADS) to depreciate property under MACRS determines what depreciation method and recovery period you use. File taxes income You generally must use GDS unless you are specifically required by law to use ADS or you elect to use ADS. File taxes income If you placed your property in service in 2013, complete Part III of Form 4562 to report depreciation using MACRS. File taxes income Complete section B of Part III to report depreciation using GDS, and complete section C of Part III to report depreciation using ADS. File taxes income If you placed your property in service before 2013 and are required to file Form 4562, report depreciation using either GDS or ADS on line 17 in Part III. File taxes income Required use of ADS. File taxes income   You must use ADS for the following property. File taxes income Listed property used 50% or less in a qualified business use. File taxes income See chapter 5 for information on listed property. File taxes income Any tangible property used predominantly outside the United States during the year. File taxes income Any tax-exempt use property. File taxes income Any tax-exempt bond-financed property. File taxes income All property used predominantly in a farming business and placed in service in any tax year during which an election not to apply the uniform capitalization rules to certain farming costs is in effect. File taxes income Any property imported from a foreign country for which an Executive Order is in effect because the country maintains trade restrictions or engages in other discriminatory acts. File taxes income If you are required to use ADS to depreciate your property, you cannot claim any special depreciation allowance (discussed in chapter 3) for the property. File taxes income Electing ADS. File taxes income   Although your property may qualify for GDS, you can elect to use ADS. File taxes income The election generally must cover all property in the same property class that you placed in service during the year. File taxes income However, the election for residential rental property and nonresidential real property can be made on a property-by-property basis. File taxes income Once you make this election, you can never revoke it. File taxes income   You make the election by completing line 20 in Part III of Form 4562. File taxes income Which Property Class Applies Under GDS? The following is a list of the nine property classifications under GDS and examples of the types of property included in each class. File taxes income These property classes are also listed under column (a) in section B, Part III, of Form 4562. File taxes income For detailed information on property classes, see Appendix B, Table of Class Lives and Recovery Periods, in this publication. File taxes income 3-year property. File taxes income Tractor units for over-the-road use. File taxes income Any race horse over 2 years old when placed in service. File taxes income (All race horses placed in service after December 31, 2008, and before January 1, 2014, are deemed to be 3-year property, regardless of age. File taxes income ) Any other horse (other than a race horse) over 12 years old when placed in service. File taxes income Qualified rent-to-own property (defined later). File taxes income 5-year property. File taxes income Automobiles, taxis, buses, and trucks. File taxes income Computers and peripheral equipment. File taxes income Office machinery (such as typewriters, calculators, and copiers). File taxes income Any property used in research and experimentation. File taxes income Breeding cattle and dairy cattle. File taxes income Appliances, carpets, furniture, etc. File taxes income , used in a residential rental real estate activity. File taxes income Certain geothermal, solar, and wind energy property. File taxes income 7-year property. File taxes income Office furniture and fixtures (such as desks, files, and safes). File taxes income Agricultural machinery and equipment. File taxes income Any property that does not have a class life and has not been designated by law as being in any other class. File taxes income Certain motorsports entertainment complex property (defined later) placed in service before January 1, 2014. File taxes income Any natural gas gathering line placed in service after April 11, 2005. File taxes income See Natural gas gathering line and electric transmission property , later. File taxes income 10-year property. File taxes income Vessels, barges, tugs, and similar water transportation equipment. File taxes income Any single purpose agricultural or horticultural structure. File taxes income Any tree or vine bearing fruits or nuts. File taxes income Qualified small electric meter and qualified smart electric grid system (defined later) placed in service on or after October 3, 2008. File taxes income 15-year property. File taxes income Certain improvements made directly to land or added to it (such as shrubbery, fences, roads, sidewalks, and bridges). File taxes income Any retail motor fuels outlet (defined later), such as a convenience store. File taxes income Any municipal wastewater treatment plant. File taxes income Any qualified leasehold improvement property (defined later) placed in service before January 1, 2014. File taxes income Any qualified restaurant property (defined later) placed in service before January 1, 2014. File taxes income Initial clearing and grading land improvements for gas utility property. File taxes income Electric transmission property (that is section 1245 property) used in the transmission at 69 or more kilovolts of electricity placed in service after April 11, 2005. File taxes income See Natural gas gathering line and electric transmission property , later. File taxes income Any natural gas distribution line placed in service after April 11, 2005 and before January 1, 2011. File taxes income Any qualified retail improvement property placed in service before January 1, 2014. File taxes income 20-year property. File taxes income Farm buildings (other than single purpose agricultural or horticultural structures). File taxes income Municipal sewers not classified as 25-year property. File taxes income Initial clearing and grading land improvements for electric utility transmission and distribution plants. File taxes income 25-year property. File taxes income This class is water utility property, which is either of the following. File taxes income Property that is an integral part of the gathering, treatment, or commercial distribution of water, and that, without regard to this provision, would be 20-year property. File taxes income Municipal sewers other than property placed in service under a binding contract in effect at all times since June 9, 1996. File taxes income Residential rental property. File taxes income This is any building or structure, such as a rental home (including a mobile home), if 80% or more of its gross rental income for the tax year is from dwelling units. File taxes income A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. File taxes income It does not include a unit in a hotel, motel, or other establishment where more than half the units are used on a transient basis. File taxes income If you occupy any part of the building or structure for personal use, its gross rental income includes the fair rental value of the part you occupy. File taxes income Nonresidential real property. File taxes income This is section 1250 property, such as an office building, store, or warehouse, that is neither residential rental property nor property with a class life of less than 27. File taxes income 5 years. File taxes income Qualified rent-to-own property. File taxes income   Qualified rent-to-own property is property held by a rent-to-own dealer for purposes of being subject to a rent-to-own contract. File taxes income It is tangible personal property generally used in the home for personal use. File taxes income It includes computers and peripheral equipment, televisions, videocassette recorders, stereos, camcorders, appliances, furniture, washing machines and dryers, refrigerators, and other similar consumer durable property. File taxes income Consumer durable property does not include real property, aircraft, boats, motor vehicles, or trailers. File taxes income   If some of the property you rent to others under a rent-to-own agreement is of a type that may be used by the renters for either personal or business purposes, you still can treat this property as qualified property as long as it does not represent a significant portion of your leasing property. File taxes income However, if this dual-use property does represent a significant portion of your leasing property, you must prove that this property is qualified rent-to-own property. File taxes income Rent-to-own dealer. File taxes income   You are a rent-to-own dealer if you meet all the following requirements. File taxes income You regularly enter into rent-to-own contracts (defined below) in the ordinary course of your business for the use of consumer property. File taxes income A substantial portion of these contracts end with the customer returning the property before making all the payments required to transfer ownership. File taxes income The property is tangible personal property of a type generally used within the home for personal use. File taxes income Rent-to-own contract. File taxes income   This is any lease for the use of consumer property between a rent-to-own dealer and a customer who is an individual which— Is titled “Rent-to-Own Agreement,” “Lease Agreement with Ownership Option,” or other similar language. File taxes income Provides a beginning date and a maximum period of time, not to exceed 156 weeks or 36 months from the beginning date, for which the contract can be in effect (including renewals or options to extend). File taxes income Provides for regular periodic (weekly or monthly) payments that can be either level or decreasing. File taxes income If the payments are decreasing, no payment can be less than 40% of the largest payment. File taxes income Provides for total payments that generally exceed the normal retail price of the property plus interest. File taxes income Provides for total payments that do not exceed $10,000 for each item of property. File taxes income Provides that the customer has no legal obligation to make all payments outlined in the contract and that, at the end of each weekly or monthly payment period, the customer can either continue to use the property by making the next payment or return the property in good working order with no further obligations and no entitlement to a return of any prior payments. File taxes income Provides that legal title to the property remains with the rent-to-own dealer until the customer makes either all the required payments or the early purchase payments required under the contract to acquire legal title. File taxes income Provides that the customer has no right to sell, sublease, mortgage, pawn, pledge, or otherwise dispose of the property until all contract payments have been made. File taxes income Motorsports entertainment complex. File taxes income   This is a racing track facility permanently situated on land that hosts one or more racing events for automobiles, trucks, or motorcycles during the 36-month period after the first day of the month in which the facility is placed in service. File taxes income The events must be open to the public for the price of admission. File taxes income Qualified smart electric grid system. File taxes income   A qualified smart electric grid system means any smart grid property used as part of a system for electric distribution grid communications, monitoring, and management placed in service after October 3, 2008, by a taxpayer who is a supplier of electrical energy or a provider of electrical energy services. File taxes income Smart grid property includes electronics and related equipment that is capable of: Sensing, collecting, and monitoring data of or from all portions of a utility's electric distribution grid, Providing real-time, two-way communications to monitor or to manage the grid, and Providing real-time analysis of an event prediction based on collected data that can be used to provide electric distribution system reliability, quality, and performance. File taxes income Retail motor fuels outlet. File taxes income   Real property is a retail motor fuels outlet if it is used to a substantial extent in the retail marketing of petroleum or petroleum products (whether or not it is also used to sell food or other convenience items) and meets any one of the following three tests. File taxes income It is not larger than 1,400 square feet. File taxes income 50% or more of the gross revenues generated from the property are derived from petroleum sales. File taxes income 50% or more of the floor space in the property is devoted to petroleum marketing sales. File taxes income A retail motor fuels outlet does not include any facility related to petroleum and natural gas trunk pipelines. File taxes income Qualified leasehold improvement property. File taxes income    Generally, this is any improvement to an interior part of a building (placed in service before January 1, 2014) that is nonresidential real property, provided all of the requirements discussed in chapter 3 under Qualified leasehold improvement property are met. File taxes income   In addition, an improvement made by the lessor does not qualify as qualified leasehold improvement property to any subsequent owner unless it is acquired from the original lessor by reason of the lessor's death or in any of the following types of transactions. File taxes income A transaction to which section 381(a) applies, A mere change in the form of conducting the trade or business so long as the property is retained in the trade or business as qualified leasehold improvement property and the taxpayer retains a substantial interest in the trade or business, A like-kind exchange, involuntary conversion, or reacquisition of real property to the extent that the basis in the property represents the carryover basis, or Certain nonrecognition transactions to the extent that your basis in the property is determined by reference to the transferor's or distributor's basis in the property. File taxes income Examples include the following. File taxes income A complete liquidation of a subsidiary. File taxes income A transfer to a corporation controlled by the transferor. File taxes income An exchange of property by a corporation solely for stock or securities in another corporation in a reorganization. File taxes income Qualified restaurant property. File taxes income   Qualified restaurant property is any section 1250 property that is a building placed in service after December 31, 2008, and before January 1, 2014. File taxes income Also, more than 50% of the building's square footage must be devoted to preparation of meals and seating for on-premises consumption of prepared meals. File taxes income Qualified smart electric meter. File taxes income   A qualified smart electric meter is any time-based meter and related communication equipment which is placed in service by a supplier of electric energy or a provider of electric energy services and which is capable of being used by you as part of a system that: Measures and records electricity usage data on a time-differentiated basis in at least 24 separate time segments per day; Provides for the exchange of information between the supplier or provider and the customer's smart electric meter in support of time-based rates or other forms of demand response; Provides data to the supplier or provider so that the supplier or provider can provide energy usage information to customers electronically, and Provides all commercial and residential customers of such supplier or provider with net metering. File taxes income Net metering means allowing a customer a credit, if any, as complies with applicable federal and state laws and regulations for providing electricity to the supplier or provider. File taxes income Natural gas gathering line and electric transmission property. File taxes income   Any natural gas gathering line placed in service after April 11, 2005, is treated as 7-year property, and electric transmission property (that is section 1245 property) used in the transmission at 69 or more kilovolts of electricity and any natural gas distribution line placed in service after April 11, 2005, are treated as 15-year property, if the following requirements are met. File taxes income The original use of the property must have begun with you after April 11, 2005. File taxes income Original use means the first use to which the property is put, whether or not by you. File taxes income Therefore, property used by any person before April 12, 2005, is not original use. File taxes income Original use includes additional capital expenditures you incurred to recondition or rebuild your property. File taxes income However, original use does not include the cost of reconditioned or rebuilt property you acquired. File taxes income Property containing used parts will not be treated as reconditioned or rebuilt if the cost of the used parts is not more than 20% of the total cost of the property. File taxes income The property must not be placed in service under a binding contract in effect before April 12, 2005. File taxes income The property must not be self-constructed property (property you manufacture, construct, or produce for your own use), if you began the manufacture, construction, or production of the property before April 12, 2005. File taxes income Property that is manufactured, constructed, or produced for your use by another person under a written binding contract entered into by you or a related party before the manufacture, construction, or production of the property is considered to be manufactured, constructed, or produced by you. File taxes income What Is the Placed in Service Date? You begin to claim depreciation when your property is placed in service for either use in a trade or business or the production of income. File taxes income The placed in service date for your property is the date the property is ready and available for a specific use. File taxes income It is therefore not necessarily the date it is first used. File taxes income If you converted property held for personal use to use in a trade or business or for the production of income, treat the property as being placed in service on the conversion date. File taxes income See Placed in Service under When Does Depreciation Begin and End in chapter 1 for examples illustrating when property is placed in service. File taxes income What Is the Basis for Depreciation? The basis for depreciation of MACRS property is the property's cost or other basis multiplied by the percentage of business/investment use. File taxes income For a discussion of business/investment use, see Partial business or investment use under Property Used in Your Business or Income-Producing Activity in chapter 1 . File taxes income Reduce that amount by any credits and deductions allocable to the property. File taxes income The following are examples of some credits and deductions that reduce basis. File taxes income Any deduction for section 179 property. File taxes income Any deduction under section 179B of the Internal Revenue Code for capital costs to comply with Environmental Protection Agency sulfur regulations. File taxes income Any deduction under section 179C of the Internal Revenue Code for certain qualified refinery property placed in service after August 8, 2005, and before January 1, 2014. File taxes income Any deduction under section 179D of the Internal Revenue Code for certain energy efficient commercial building property placed in service after December 31, 2005, and before January 1, 2014. File taxes income Any deduction under section 179E of the Internal Revenue Code for qualified advanced mine safety equipment property placed in service after December 20, 2006, and before January 1, 2014 . File taxes income Any deduction for removal of barriers to the disabled and the elderly. File taxes income Any disabled access credit, enhanced oil recovery credit, and credit for employer-provided childcare facilities and services. File taxes income Any special depreciation allowance. File taxes income Basis adjustment for investment credit property under section 50(c) of the Internal Revenue Code. File taxes income For additional credits and deductions that affect basis, see section 1016 of the Internal Revenue Code. File taxes income Enter the basis for depreciation under column (c) in Part III of Form 4562. File taxes income For information about how to determine the cost or other basis of property, see What Is the Basis of Your Depreciable Property in chapter 1 . File taxes income Which Recovery Period Applies? The recovery period of property is the number of years over which you recover its cost or other basis. File taxes income It is determined based on the depreciation system (GDS or ADS) used. File taxes income Recovery Periods Under GDS Under GDS, property that is not qualified Indian reservation property is depreciated over one of the following recovery periods. File taxes income Property Class Recovery Period 3-year property   3 years 1   5-year property   5 years     7-year property   7 years     10-year property   10 years     15-year property   15 years 2   20-year property   20 years     25-year property   25 years 3   Residential rental property   27. File taxes income 5 years     Nonresidential real property   39 years 4   15 years for qualified rent-to-own property placed in service before August 6, 1997. File taxes income 239 years for property that is a retail motor fuels outlet placed in service before August 20, 1996 (31. File taxes income 5 years if placed in service before May 13, 1993), unless you elected to depreciate it over 15 years. File taxes income 320 years for property placed in service before June 13, 1996, or under a binding contract in effect before June 10, 1996. File taxes income 431. File taxes income 5 years for property placed in service before May 13, 1993 (or before January 1, 1994, if the purchase or construction of the property is under a binding contract in effect before May 13, 1993, or if construction began before May 13, 1993). File taxes income The GDS recovery periods for property not listed above can be found in Appendix B, Table of Class Lives and Recovery Periods. File taxes income Residential rental property and nonresidential real property are defined earlier under Which Depreciation System (GDS or ADS) Applies. File taxes income Enter the appropriate recovery period on Form 4562 under column (d) in section B of Part III, unless already shown (for 25-year property, residential rental property, and nonresidential real property). File taxes income Office in the home. File taxes income   If your home is a personal-use single family residence and you begin to use part of your home as an office, depreciate that part of your home as nonresidential real property over 39 years (31. File taxes income 5 years if you began using it for business before May 13, 1993). File taxes income However, if your home is an apartment in an apartment building that you own and the building is residential rental property as defined earlier under Which Depreciation System (GDS or ADS) Applies , depreciate the part used as an office as residential rental property over 27. File taxes income 5 years. File taxes income See Publication 587 for a discussion of the tests you must meet to claim expenses, including depreciation, for the business use of your home. File taxes income Home changed to rental use. File taxes income   If you begin to rent a home that was your personal home before 1987, you depreciate it as residential rental property over 27. File taxes income 5 years. File taxes income Indian Reservation Property The recovery periods for qualified property you placed in service on an Indian reservation after 1993 and before 2014 are shorter than those listed earlier. File taxes income The following table shows these shorter recovery periods. File taxes income Property Class Recovery  Period 3-year property 2 years 5-year property 3 years 7-year property 4 years 10-year property 6 years 15-year property 9 years 20-year property 12 years Nonresidential real property 22 years Nonresidential real property is defined earlier under Which Property Class Applies Under GDS . File taxes income Use this chart to find the correct percentage table to use for qualified Indian reservation property. File taxes income IF your recovery period is: THEN use the following table in Appendix A: 2 years A-21 3 years A-1, A-2, A-3, A-4, or A-5 4 years A-22 6 years A-23 9 years A-14, A-15, A-16, A-17, or A-18 12 years A-14, A-15, A-16, A-17, or A-18 22 years A-24 Qualified property. File taxes income   Property eligible for the shorter recovery periods are 3-, 5-, 7-, 10-, 15-, and 20-year property and nonresidential real property. File taxes income You must use this property predominantly in the active conduct of a trade or business within an Indian reservation. File taxes income The rental of real property that is located on an Indian reservation is treated as the active conduct of a trade or business within an Indian reservation. File taxes income   The following property is not qualified property. File taxes income Property used or located outside an Indian reservation on a regular basis, other than qualified infrastructure property. File taxes income Property acquired directly or indirectly from a related person. File taxes income Property placed in service for purposes of conducting or housing class I, II, or III gaming activities. File taxes income These activities are defined in section 4 of the Indian Regulatory Act (25 U. File taxes income S. File taxes income C. File taxes income 2703). File taxes income Any property you must depreciate under ADS. File taxes income Determine whether property is qualified without regard to the election to use ADS and after applying the special rules for listed property not used predominantly for qualified business use (discussed in chapter 5). File taxes income Qualified infrastructure property. File taxes income   Item (1) above does not apply to qualified infrastructure property located outside the reservation that is used to connect with qualified infrastructure property within the reservation. File taxes income Qualified infrastructure property is property that meets all the following rules. File taxes income It is qualified property, as defined earlier, except that it is outside the reservation. File taxes income It benefits the tribal infrastructure. File taxes income It is available to the general public. File taxes income It is placed in service in connection with the active conduct of a trade or business within a reservation. File taxes income Infrastructure property includes, but is not limited to, roads, power lines, water systems, railroad spurs, and communications facilities. File taxes income Related person. File taxes income   For purposes of item (2) above, see Related persons in the discussion on property owned or used in 1986 under What Method Can You Use To Depreciate Your Property in chapter 1 for a description of related persons. File taxes income Indian reservation. File taxes income   The term Indian reservation means a reservation as defined in section 3(d) of the Indian Financing Act of 1974 (25 U. File taxes income S. File taxes income C. File taxes income 1452(d)) or section 4(10) of the Indian Child Welfare Act of 1978 (25 U. File taxes income S. File taxes income C. File taxes income 1903(10)). File taxes income Section 3(d) of the Indian Financing Act of 1974 defines reservation to include former Indian reservations in Oklahoma. File taxes income For a definition of the term “former Indian reservations in Oklahoma,” see Notice 98-45 in Internal Revenue Bulletin 1998-35. File taxes income Recovery Periods Under ADS The recovery periods for most property generally are longer under ADS than they are under GDS. File taxes income The following table shows some of the ADS recovery periods. File taxes income Property Recovery  Period Rent-to-own property 4 years Automobiles and light duty trucks 5 years Computers and peripheral equipment 5 years High technology telephone station equipment installed on customer premises 5 years High technology medical equipment 5 years Personal property with no class life 12 years Natural gas gathering lines 14 years Single purpose agricultural and horticultural structures 15 years Any tree or vine bearing fruit or nuts 20 years Initial clearing and grading land  improvements for gas utility property 20 years Initial clearing and grading land  improvements for electric utility  transmission and distribution plants 25 years Electric transmission property used in the transmission at 69 or more kilovolts of electricity 30 years Natural gas distribution lines 35 years Any qualified leasehold improvement property 39 years Any qualified restaurant property 39 years Nonresidential real property 40 years Residential rental property 40 years Section 1245 real property not listed in Appendix B 40 years Railroad grading and tunnel bore 50 years The ADS recovery periods for property not listed above can be found in the tables in Appendix B. File taxes income Rent-to-own property, qualified leasehold improvement property, qualified restaurant property, residential rental property, and nonresidential real property are defined earlier under Which Property Class Applies Under GDS . File taxes income Tax-exempt use property subject to a lease. File taxes income   The ADS recovery period for any property leased under a lease agreement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership) cannot be less than 125% of the lease term. File taxes income Additions and Improvements An addition or improvement you make to depreciable property is treated as separate depreciable property. File taxes income See How Do You Treat Repairs and Improvements in chapter 1 for a definition of improvements. File taxes income Its property class and recovery period are the same as those that would apply to the original property if you had placed it in service at the same time you placed the addition or improvement in service. File taxes income The recovery period begins on the later of the following dates. File taxes income The date you place the addition or improvement in service. File taxes income The date you place in service the property to which you made the addition or improvement. File taxes income If the improvement you make is qualified leasehold improvement property, qualified restaurant property, or qualified retail improvement property, the GDS recovery period is 15 years (39 years under ADS). File taxes income Example. File taxes income You own a rental home that you have been renting out since 1981. File taxes income If you put an addition on the home and place the addition in service this year, you would use MACRS to figure your depreciation deduction for the addition. File taxes income Under GDS, the property class for the addition is residential rental property and its recovery period is 27. File taxes income 5 years because the home to which the addition is made would be residential rental property if you had placed it in service this year. File taxes income Which Convention Applies? Under MACRS, averaging conventions establish when the recovery period begins and ends. File taxes income The convention you use determines the number of months for which you can claim depreciation in the year you place property in service and in the year you dispose of the property. File taxes income The mid-month convention. File taxes income   Use this convention for nonresidential real property, residential rental property, and any railroad grading or tunnel bore. File taxes income   Under this convention, you treat all property placed in service or disposed of during a month as placed in service or disposed of at the midpoint of the month. File taxes income This means that a one-half month of depreciation is allowed for the month the property is placed in service or disposed of. File taxes income   Your use of the mid-month convention is indicated by the “MM” already shown under column (e) in Part III of Form 4562. File taxes income The mid-quarter convention. File taxes income   Use this convention if the mid-month convention does not apply and the total depreciable bases of MACRS property you placed in service during the last 3 months of the tax year (excluding nonresidential real property, residential rental property, any railroad grading or tunnel bore, property placed in service and disposed of in the same year, and property that is being depreciated under a method other than MACRS) are more than 40% of the total depreciable bases of all MACRS property you placed in service during the entire year. File taxes income   Under this convention, you treat all property placed in service or disposed of during any quarter of the tax year as placed in service or disposed of at the midpoint of that quarter. File taxes income This means that 1½ months of depreciation is allowed for the quarter the property is placed in service or disposed of. File taxes income   If you use this convention, enter “MQ” under column (e) in Part III of Form 4562. File taxes income    For purposes of determining whether the mid-quarter convention applies, the depreciable basis of property you placed in service during the tax year reflects the reduction in basis for amounts expensed under section 179 and the part of the basis of property attributable to personal use. File taxes income However, it does not reflect any reduction in basis for any special depreciation allowance. File taxes income The half-year convention. File taxes income   Use this convention if neither the mid-quarter convention nor the mid-month convention applies. File taxes income   Under this convention, you treat all property placed in service or disposed of during a tax year as placed in service or disposed of at the midpoint of the year. File taxes income This means that a one-half year of depreciation is allowed for the year the property is placed in service or disposed of. File taxes income   If you use this convention, enter “HY” under column (e) in Part III of Form 4562. File taxes income Which Depreciation Method Applies? MACRS provides three depreciation methods under GDS and one depreciation method under ADS. File taxes income The 200% declining balance method over a GDS recovery period. File taxes income The 150% declining balance method over a GDS recovery period. File taxes income The straight line method over a GDS recovery period. File taxes income The straight line method over an ADS recovery period. File taxes income For property placed in service before 1999, you could have elected the 150% declining balance method using the ADS recovery periods for certain property classes. File taxes income If you made this election, continue to use the same method and recovery period for that property. File taxes income Table 4–1 lists the types of property you can depreciate under each method. File taxes income It also gives a brief explanation of the method, including any benefits that may apply. File taxes income Depreciation Methods for Farm Property If you place personal property in service in a farming business after 1988, you generally must depreciate it under GDS using the 150% declining balance method unless you are a farmer who must depreciate the property under ADS using the straight line method or you elect to depreciate the property under GDS or ADS using the straight line method. File taxes income You can depreciate real property using the straight line method under either GDS or ADS. File taxes income Fruit or nut trees and vines. File taxes income   Depreciate trees and vines bearing fruit or nuts under GDS using the straight line method over a recovery period of 10 years. File taxes income ADS required for some farmers. File taxes income   If you elect not to apply the uniform capitalization rules to any plant produced in your farming business, you must use ADS. File taxes income You must use ADS for all property you place in service in any year the election is in effect. File taxes income See the regulations under section 263A of the Internal Revenue Code for information on the uniform capitalization rules that apply to farm property. File taxes income Electing a Different Method As shown in Table 4–1 , you can elect a different method for depreciation for certain types of property. File taxes income You must make the election by the due date of the return (including extensions) for the year you placed the property in service. File taxes income However, if you timely filed your return for the year without making the election, you still can make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). File taxes income Attach the election to the amended return and write “Filed pursuant to section 301. File taxes income 9100-2” on the election statement. File taxes income File the amended return at the same address you filed the original return. File taxes income Once you make the election, you cannot change it. File taxes income If you elect to use a different method for one item in a property class, you must apply the same method to all property in that class placed in service during the year of the election. File taxes income However, you can make the election on a property-by-property basis for nonresidential real and residential rental property. File taxes income 150% election. File taxes income   Instead of using the 200% declining balance method over the GDS recovery period for nonfarm property in the 3-, 5-, 7-, and 10-year property classes, you can elect to use the 150% declining balance method. File taxes income Make the election by entering “150 DB” under column (f) in Part III of Form 4562. File taxes income Straight line election. File taxes income   Instead of using either the 200% or 150% declining balance methods over the GDS recovery period, you can elect to use the straight line method over the GDS recovery period. File taxes income Make the election by entering  “S/L” under column (f) in Part III of Form 4562. File taxes income Election of ADS. File taxes income   As explained earlier under Which Depreciation System (GDS or ADS) Applies , you can elect to use ADS even though your property may come under GDS. File taxes income ADS uses the straight line method of depreciation over fixed ADS recovery periods. File taxes income Most ADS recovery periods are listed in Appendix B, or see the table under Recovery Periods Under ADS , earlier. File taxes income   Make the election by completing line 20 in Part III of Form 4562. File taxes income Farm property. File taxes income   Instead of using the 150% declining balance method over a GDS recovery period for property you use in a farming business (other than real property), you can elect to depreciate it using either of the following methods. File taxes income The straight line method over a GDS recovery period. File taxes income The straight line method over an ADS recovery period. File taxes income Table 4-1. File taxes income Depreciation Methods Note. File taxes income The declining balance method is abbreviated as DB and the straight line method is abbreviated as SL. File taxes income Method Type of Property Benefit GDS using 200% DB • Nonfarm 3-, 5-, 7-, and 10-year property • Provides a greater deduction during the earlier recovery years • Changes to SL when that method provides an equal or greater deduction GDS using 150% DB • All farm property (except real property) • All 15- and 20-year property (except qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service before January 1, 2014) • Nonfarm 3-, 5-, 7-, and 10-year property • Provides a greater deduction during the earlier recovery years • Changes to SL when that method provides an equal or greater deduction1 GDS using SL • Nonresidential real property • Qualified leasehold improvement property placed in service before January 1, 2014 • Qualified restaurant property placed in service before January 1, 2014 • Qualified retail improvement property placed in service before January 1, 2014 • Residential rental property • Trees or vines bearing fruit or nuts • Water utility property • All 3-, 5-, 7-, 10-, 15-, and 20-year property2 • Property for which you elected section 168(k)(4) • Provides for equal yearly deductions (except for the first and last years) ADS using SL • Listed property used 50% or less for business • Property used predominantly outside the U. File taxes income S. File taxes income  • Tax-exempt property • Tax-exempt bond-financed property • Farm property used when an election not to apply the uniform capitalization rules is in effect • Imported property3 • Any property for which you elect to use this method4 • Provides for equal yearly deductions (except for the first and last years) 1The MACRS percentage tables in Appendix A have the switch to the straight line method built into their rates 2See section 168(b)(5) of the Internal Revenue Code. File taxes income 3See section 168(g)(6) of the Internal Revenue Code 4See section 168(g)(7) of the Internal Revenue Code How Is the Depreciation Deduction Figured? To figure your depreciation deduction under MACRS, you first determine the depreciation system, property class, placed in service date, basis amount, recovery period, convention, and depreciation method that applies to your property. File taxes income Then, you are ready to figure your depreciation deduction. File taxes income You can figure it using a percentage table provided by the IRS, or you can figure it yourself without using the table. File taxes income Using the MACRS Percentage Tables To help you figure your deduction under MACRS, the IRS has established percentage tables that incorporate the applicable convention and depreciation method. File taxes income These percentage tables are in Appendix A near the end of this publication. File taxes income Which table to use. File taxes income    Appendix A contains the MACRS Percentage Table Guide, which is designed to help you locate the correct percentage table to use for depreciating your property. File taxes income The percentage tables immediately follow the guide. File taxes income Rules Covering the Use of the Tables The following rules cover the use of the percentage tables. File taxes income You must apply the rates in the percentage tables to your property's unadjusted basis. File taxes income You cannot use the percentage tables for a short tax year. File taxes income See Figuring the Deduction for a Short Tax Year, later, for information on the short tax year rules. File taxes income Once you start using the percentage tables for any item of property, you generally must continue to use them for the entire recovery period of the property. File taxes income You must stop using the tables if you adjust the basis of the property for any reason other than— Depreciation allowed or allowable, or An addition or improvement to that property that is depreciated as a separate item of property. File taxes income Basis adjustments other than those made due to the items listed in (4) include an increase in basis for the recapture of a clean-fuel deduction or credit and a reduction in basis for a casualty loss. File taxes income Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. File taxes income   If you increase the basis of your property because of the recapture of part or all of a deduction for clean-fuel vehicles or the credit for clean-fuel vehicle refueling property placed in service before January 1, 2006, you cannot continue to use the percentage tables. File taxes income For the year of the adjustment and the remaining recovery period, you must figure the depreciation deduction yourself using the property's adjusted basis at the end of the year. File taxes income See Figuring the Deduction Without Using the Tables, later. File taxes income Basis adjustment due to casualty loss. File taxes income   If you reduce the basis of your property because of a casualty, you cannot continue to use the percentage tables. File taxes income For the year of the adjustment and the remaining recovery period, you must figure the depreciation yourself using the property's adjusted basis at the end of the year. File taxes income See Figuring the Deduction Without Using the Tables, later. File taxes income Example. File taxes income On October 26, 2012, Sandra Elm, a calendar year taxpayer, bought and placed in service in her business a new item of 7-year property. File taxes income It cost $39,000 and she elected a section 179 deduction of $24,000. File taxes income She also took a special depreciation allowance of $7,500 [50% of $15,000 ($39,000 − $24,000)]. File taxes income Her unadjusted basis after the section 179 deduction and special depreciation allowance was $7,500 ($15,000 − $7,500). File taxes income She figured her MACRS depreciation deduction using the percentage tables. File taxes income For 2012, her MACRS depreciation deduction was $268. File taxes income In July 2013, the property was vandalized and Sandra had a deductible casualty loss of $3,000. File taxes income She must adjust the property's basis for the casualty loss, so she can no longer use the percentage tables. File taxes income Her adjusted basis at the end of 2013, before figuring her 2013 depreciation, is $4,232. File taxes income She figures that amount by subtracting the 2012 MACRS depreciation of $268 and the casualty loss of $3,000 from the unadjusted basis of $7,500. File taxes income She must now figure her depreciation for 2013 without using the percentage tables. File taxes income Figuring the Unadjusted Basis of Your Property You must apply the table rates to your property's unadjusted basis each year of the recovery period. File taxes income Unadjusted basis is the same basis amount you would use to figure gain on a sale, but you figure it without reducing your original basis by any MACRS depreciation taken in earlier years. File taxes income However, you do reduce your original basis by other amounts, including the following. File taxes income Any amortization taken on the property. File taxes income Any section 179 deduction claimed. File taxes income Any special depreciation allowance taken on the property. File taxes income For business property you purchase during the year, the unadjusted basis is its cost minus these and other applicable adjustments. File taxes income If you trade property, your unadjusted basis in the property received is the cash paid plus the adjusted basis of the property traded minus these adjustments. File taxes income MACRS Worksheet You can use this worksheet to help you figure your depreciation deduction using the percentage tables. File taxes income Use a separate worksheet for each item of property. File taxes income Then, use the information from this worksheet to prepare Form 4562. File taxes income Do not use this worksheet for automobiles. File taxes income Use the Depreciation Worksheet for Passenger Automobiles in chapter 5. File taxes income MACRS Worksheet Part I   1. File taxes income MACRS system (GDS or ADS)   2. File taxes income Property class   3. File taxes income Date placed in service   4. File taxes income Recovery period   5. File taxes income Method and convention   6. File taxes income Depreciation rate (from tables)   Part II   7. File taxes income Cost or other basis* $     8. File taxes income Business/investment use   %   9. File taxes income Multiply line 7 by line 8   $ 10. File taxes income Total claimed for section 179 deduction and other items   $ 11. File taxes income Subtract line 10 from line 9. File taxes income This is your tentative basis for depreciation   $ 12. File taxes income Multiply line 11 by . File taxes income 50 if the 50% special depreciation allowance applies. File taxes income This is your special depreciation allowance. File taxes income Enter -0- if this is not the year you placed the property in service, the property is not qualified property, or you elected not to claim a special allowance   $ 13. File taxes income Subtract line 12 from line 11. File taxes income This is your basis for depreciation     14. File taxes income Depreciation rate (from line 6)     15. File taxes income Multiply line 13 by line 14. File taxes income This is your MACRS depreciation deduction   $ *If real estate, do not include cost (basis) of land. File taxes income The following example shows how to figure your MACRS depreciation deduction using the percentage tables and the MACRS worksheet. File taxes income Example. File taxes income You bought office furniture (7-year property) for $10,000 and placed it in service on August 11, 2013. File taxes income You use the furniture only for business. File taxes income This is the only property you placed in service this year. File taxes income You did not elect a section 179 deduction and the property is not qualified property for purposes of claiming a special depreciation allowance so your property's unadjusted basis is its cost, $10,000. File taxes income You use GDS and the half-year convention to figure your depreciation. File taxes income You refer to the MACRS Percentage Table Guide in Appendix A and find that you should use Table A-1. File taxes income Multiply your property's unadjusted basis each year by the percentage for 7-year property given in Table A-1. File taxes income You figure your depreciation deduction using the MACRS worksheet as follows. File taxes income MACRS Worksheet Part I 1. File taxes income MACRS system (GDS or ADS) GDS 2. File taxes income Property class 7-year 3. File taxes income Date placed in service 8/11/13 4. File taxes income Recovery period 7-Year 5. File taxes income Method and convention 200%DB/Half-Year 6. File taxes income Depreciation rate (from tables) . File taxes income 1429 Part II 7. File taxes income Cost or other basis* $10,000     8. File taxes income Business/investment use 100 %   9. File taxes income Multiply line 7 by line 8   $10,000 10. File taxes income Total claimed for section 179 deduction and other items   -0- 11. File taxes income Subtract line 10 from line 9. File taxes income This is your tentative basis for depreciation   $10,000 12. File taxes income Multiply line 11 by . File taxes income 50 if the 50% special depreciation allowance applies. File taxes income This is your special depreciation allowance. File taxes income Enter -0- if this is not the year you placed the property in service, the property is not qualified property, or you elected not to claim a special allowance   -0- 13. File taxes income Subtract line 12 from line 11. File taxes income This is your basis for depreciation   $10,000 14. File taxes income Depreciation rate (from line 6)   . File taxes income 1429 15. File taxes income Multiply line 13 by line 14. File taxes income This is your MACRS depreciation deduction   $1,429 *If real estate, do not include cost (basis) of land. File taxes income If there are no adjustments to the basis of the property other than depreciation, your depreciation deduction for each subsequent year of the recovery period will be as follows. File taxes income Year   Basis Percentage Deduction 2014 $ 10,000 24. File taxes income 49%   $2,449   2015   10,000 17. File taxes income 49   1,749   2016   10,000 12. File taxes income 49   1,249   2017   10,000 8. File taxes income 93   893   2018   10,000 8. File taxes income 92   892   2019   10,000 8. File taxes income 93   893   2020   10,000 4. File taxes income 46   446   Examples The following examples are provided to show you how to use the percentage tables. File taxes income In both examples, assume the following. File taxes income You use the property only for business. File taxes income You use the calendar year as your tax year. File taxes income You use GDS for all the properties. File taxes income Example 1. File taxes income You bought a building and land for $120,000 and placed it in service on March 8. File taxes income The sales contract showed that the building cost $100,000 and the land cost $20,000. File taxes income It is nonresidential real property. File taxes income The building's unadjusted basis is its original cost, $100,000. File taxes income You refer to the MACRS Percentage Table Guide in Appendix A and find that you should use Table A-7a. File taxes income March is the third month of your tax year, so multiply the building's unadjusted basis, $100,000, by the percentages for the third month in Table A-7a. File taxes income Your depreciation deduction for each of the first 3 years is as follows: Year   Basis Percentage Deduction 1st $ 100,000 2. File taxes income 033%   $2,033   2nd   100,000 2. File taxes income 564   2,564   3rd   100,000 2. File taxes income 564   2,564   Example 2. File taxes income During the year, you bought a machine (7-year property) for $4,000, office furniture (7-year property) for $1,000, and a computer (5-year property) for $5,000. File taxes income You placed the machine in service in January, the furniture in September, and the computer in October. File taxes income You do not elect a section 179 deduction and none of these items is qualified property for purposes of claiming a special depreciation allowance. File taxes income You placed property in service during the last 3 months of the year, so you must first determine if you have to use the mid-quarter convention. File taxes income The total bases of all property you placed in service during the year is $10,000. File taxes income The $5,000 basis of the computer, which you placed in service during the last 3 months (the fourth quarter) of your tax year, is more than 40% of the total bases of all property ($10,000) you placed in service during the year. File taxes income Therefore, you must use the mid-quarter convention for all three items. File taxes income You refer to the MACRS Percentage Table Guide in Appendix A to determine which table you should use under the mid-quarter convention. File taxes income The machine is 7-year property placed in service in the first quarter, so you use Table A-2. File taxes income The furniture is 7-year property placed in service in the third quarter, so you use Table A-4. File taxes income Finally, because the computer is 5-year property placed in service in the fourth quarter, you use Table A-6. File taxes income Knowing what table to use for each property, you figure the depreciation for the first 2 years as follows. File taxes income Year Property Basis Percentage Deduction 1st Machine $4,000 25. File taxes income 00 $1,000   2nd Machine 4,000 21. File taxes income 43 857   1st Furniture 1,000 10. File taxes income 71 107   2nd Furniture 1,000 25. File taxes income 51 255   1st Computer 5,000 5. File taxes income 00 250   2nd Computer 5,000 38. File taxes income 00 1,900   Sale or Other Disposition Before the Recovery Period Ends If you sell or otherwise dispose of your property before the end of its recovery period, your depreciation deduction for the year of the disposition will be only part of the depreciation amount for the full year. File taxes income You have disposed of your property if you have permanently withdrawn it from use in your business or income-producing activity because of its sale, exchange, retirement, abandonment, involuntary conversion, or destruction. File taxes income After you figure the full-year depreciation amount, figure the deductible part using the convention that applies to the property. File taxes income Half-year convention used. File taxes income   For property for which you used a half-year convention, the depreciation deduction for the year of the disposition is half the depreciation determined for the full year. File taxes income Mid-quarter convention used. File taxes income   For property for which you used the mid-quarter convention, figure your depreciation deduction for the year of the disposition by multiplying a full year of depreciation by the percentage listed below for the quarter in which you disposed of the property. File taxes income Quarter Percentage First 12. File taxes income 5% Second 37. File taxes income 5 Third 62. File taxes income 5 Fourth 87. File taxes income 5 Example. File taxes income On December 2, 2010, you placed in service an item of 5-year property costing $10,000. File taxes income You did not claim a section 179 deduction and the property does not qualify for a special depreciation allowance. File taxes income Your unadjusted basis for the property was $10,000. File taxes income You used the mid-quarter convention because this was the only item of business property you placed in service in 2010 and it was placed in service during the last 3 months of your tax year. File taxes income Your property is in the 5-year property class, so you used Table A-5 to figure your depreciation deduction. File taxes income Your deductions for 2010, 2011, and 2012 were $500 (5% of $10,000), $3,800 (38% of $10,000), and $2,280 (22. File taxes income 80% of $10,000). File taxes income You disposed of the property on April 6, 2013. File taxes income To determine your depreciation deduction for 2013, first figure the deduction for the full year. File taxes income This is $1,368 (13. File taxes income 68% of $10,000). File taxes income April is in the second quarter of the year, so you multiply $1,368 by 37. File taxes income 5% to get your depreciation deduction of $513 for 2013. File taxes income Mid-month convention used. File taxes income   If you dispose of residential rental or nonresidential real property, figure your depreciation deduction for the year of the disposition by multiplying a full year of depreciation by a fraction. File taxes income The numerator of the fraction is the number of months (including partial months) in the year that the property is considered in service. File taxes income The denominator is 12. File taxes income Example. File taxes income On July 2, 2011, you purchased and placed in service residential rental property. File taxes income The property cost $100,000, not including the cost of land. File taxes income You used Table A-6 to figure your MACRS depreciation for this property. File taxes income You sold the property on March 2, 2013. File taxes income You file your tax return based on the calendar year. File taxes income A full year of depreciation for 2013 is $3,636. File taxes income This is $100,000 multiplied by . File taxes income 03636 (the percentage for the seventh month of the third recovery year) from Table A-6 . File taxes income You then apply the mid-month convention for the 2½ months of use in 2013. File taxes income Treat the month of disposition as one-half month of use. File taxes income Multiply $3,636 by the fraction, 2. File taxes income 5 over 12, to get your 2013 depreciation deduction of $757. File taxes income 50. File taxes income Figuring the Deduction Without Using the Tables Instead of using the rates in the percentage tables to figure your depreciation deduction, you can figure it yourself. File taxes income Before making the computation each year, you must reduce your adjusted basis in the property by the depreciation claimed the previous year. File taxes income Figuring MACRS deductions without using the tables generally will result in a slightly different amount than using the tables. File taxes income Declining Balance Method When using a declining balance method, you apply the same depreciation rate each year to the adjusted basis of your property. File taxes income You must use the applicable convention for the first tax year and you must switch to the straight line method beginning in the first year for which it will give an equal or greater deduction. File taxes income The straight line method is explained later. File taxes income You figure depreciation for the year you place property in service as follows. File taxes income Multiply your adjusted basis in the property by the declining balance rate. File taxes income Apply the applicable convention. File taxes income You figure depreciation for all other years (before the year you switch to the straight line method) as follows. File taxes income Reduce your adjusted basis in the property by the depreciation allowed or allowable in earlier years. File taxes income Multiply this new adjusted basis by the same declining balance rate used in earlier years. File taxes income If you dispose of property before the end of its recovery period, see Using the Applicable Convention, later, for information on how to figure depreciation for the year you dispose of it. File taxes income Figuring depreciation under the declining balance method and switching to the straight line method is illustrated in Example 1 , later, under Examples. File taxes income Declining balance rate. File taxes income   You figure your declining balance rate by dividing the specified declining balance percentage (150% or 200% changed to a decimal) by the number of years in the property's recovery period. File taxes income For example, for 3-year property depreciated using the 200% declining balance method, divide 2. File taxes income 00 (200%) by 3 to get 0. File taxes income 6667, or a 66. File taxes income 67% declining balance rate. File taxes income For 15-year property depreciated using the 150% declining balance method, divide 1. File taxes income 50 (150%) by 15 to get 0. File taxes income 10, or a 10% declining balance rate. File taxes income   The following table shows the declining balance rate for each property class and the first year for which the straight line method gives an equal or greater deduction. File taxes income Property Class Method Declining Balance Rate Year 3-year 200% DB 66. File taxes income 667% 3rd 5-year 200% DB 40. File taxes income 0 4th 7-year 200% DB 28. File taxes income 571 5th 10-year 200% DB 20. File taxes income 0 7th 15-year 150% DB 10. File taxes income 0 7th 20-year 150% DB 7. File taxes income 5 9th Straight Line Method When using the straight line method, you apply a different depreciation rate each year to the adjusted basis of your property. File taxes income You must use the applicable convention in the year you place the property in service and the year you dispose of the property. File taxes income You figure depreciation for the year you place property in service as follows. File taxes income Multiply your adjusted basis in the property by the straight line rate. File taxes income Apply the applicable convention. File taxes income You figure depreciation for all other years (including the year you switch from the declining balance method to the straight line method) as follows. File taxes income Reduce your adjusted basis in the property by the depreciation allowed or allowable in earlier years (under any method). File taxes income Determine the depreciation rate for the year. File taxes income Multiply the adjusted basis figured in (1) by the depreciation rate figured in (2). File taxes income If you dispose of property before the end of its recovery period, see Using the Applicable Convention , later, for information on how to figure depreciation for the year you dispose of it. File taxes income Straight line rate. File taxes income   You determine the straight line depreciation rate for any tax year by dividing the number 1 by the years remaining in the recovery period at the beginning of that year. File taxes income When figuring the number of years remaining, you must take into account the convention used in the year you placed the property in service. File taxes income If the number of years remaining is less than 1, the depreciation rate for that tax year is 1. File taxes income 0 (100%). File taxes income Using the Applicable Convention The applicable convention (discussed earlier under Which Convention Applies ) affects how you figure your depreciation deduction for the year you place your property in service and for the year you dispose of it. File taxes income It determines how much of the recovery period remains at the beginning of each year, so it also affects the depreciation rate for property you depreciate under the straight line method. File taxes income See Straight line rate in the previous discussion. File taxes income Use the applicable convention as explained in the following discussions. File taxes income Half-year convention. File taxes income   If this convention applies, you deduct a half-year of depreciation for the first year and the last year that you depreciate the property. File taxes income You deduct a full year of depreciation for any other year during the recovery period. File taxes income   Figure your depreciation deduction for the year you place the property in service by dividing the depreciation for a full year by 2. File taxes income If you dispose of the property before the end of the recovery period, figure your depreciation deduction for the year of the disposition the same way. File taxes income If you hold the property for the entire recovery period, your depreciation deduction for the year that includes the final 6 months of the recovery period is the amount of your unrecovered basis in the property. File taxes income Mid-quarter convention. File taxes income   If this convention applies, the depreciation you can deduct for the first year you depreciate the property depends on the quarter in which you place the property in service. File taxes income   A quarter of a full 12-month tax year is a period of 3 months. File taxes income The first quarter in a year begins on the first day of the tax year. File taxes income The second quarter begins on the first day of the fourth month of the tax year. File taxes income The third quarter begins on the first day of the seventh month of the tax year. File taxes income The fourth quarter begins on the first day of the tenth month of the tax year. File taxes income A calendar year is divided into the following quarters. File taxes income Quarter Months First January, February, March Second April, May, June Third July, August, September Fourth October, November, December   Figure your depreciation deduction for the year you place the property in service by multiplying the depreciation for a full year by the percentage listed below for the quarter you place the property in service. File taxes income Quarter Percentage First 87. File taxes income 5% Second 62. File taxes income 5 Third 37. File taxes income 5 Fourth 12. File taxes income 5   If you dispose of the property before the end of the recovery period, figure your depreciation deduction for the year of the disposition by multiplying a full year of depreciation by the percentage listed below for the quarter you dispose of the property. File taxes income Quarter Percentage First 12. File taxes income 5% Second 37. File taxes income 5 Third 62. File taxes income 5 Fourth 87. File taxes income 5   If you hold the property for the entire recovery period, your depreciation deduction for the year that includes the final quarter of the recovery period is the amount of your unrecovered basis in the property. File taxes income Mid-month convention. File taxes income   If this convention applies, the depreciation you can deduct for the first year that you depreciate the property depends on the month in which you place the property in service. File taxes income Figure your depreciation deduction for the year you place the property in service by multiplying the depreciation for a full year by a fraction. File taxes income The numerator of the fraction is the number of full months in the year that the property is in service plus ½ (or 0. File taxes income 5). File taxes income The denominator is 12. File taxes income   If you dispose of the property before the end of the recovery period, figure your depreciation deduction for the year of the disposition the same way. File taxes income If you hold the property for the entire recovery period, your depreciation deduction for the year that includes the final month of the recovery period is the amount of your unrecovered basis in the property. File taxes income Example. File taxes income You use the calendar year and place nonresidential real property in service in August. File taxes income The property is in service 4 full months (September, October, November, and December). File taxes income Your numerator is 4. File taxes income 5 (4 full months plus 0. File taxes income 5). File taxes income You multiply the depreciation for a full year by 4. File taxes income 5/12, or 0. File taxes income 375. File taxes income Examples The following examples show how to figure depreciation under MACRS without using the percentage tables. File taxes income Figures are rounded for purposes of the examples. File taxes income Assume for all the examples that you use a calendar year as your tax year. File taxes income Example 1—200% DB method and half-year convention. File taxes income In February, you placed in service depreciable property with a 5-year recovery period and a basis of $1,000. File taxes income You do not elect to take the section 179 deduction and the property does not qualify for a special depreciation allowance. File taxes income You use GDS and the 200% declining balance (DB) method to figure your depreciation. File taxes income When the straight line (SL) method results in an equal or larger deduction, you switch to the SL method. File taxes income You did not place any property in service in the last 3 months of the year, so you must use the half-year convention. File taxes income First year. File taxes income You figure the depreciation rate under the 200% DB method by dividing 2 (200%) by 5 (the number of years in the recovery period). File taxes income The result is 40%. File taxes income You multiply the adjusted basis of the property ($1,000) by the 40% DB rate. File taxes income You apply the half-year convention by dividing the result ($400) by 2. File taxes income Depreciation for the first year under the 200% DB method is $200. File taxes income You figure the depreciation rate under the straight line (SL) method by dividing 1 by 5, the number of years in the recovery period. File taxes income The result is 20%. File taxes income You multiply the adjusted basis of the property ($1,000) by the 20% SL rate. File taxes income You apply the half-year convention by dividing the result ($200) by 2. File taxes income Depreciation for the first year under the SL method is $100. File taxes income The DB method provides a larger deduction, so you deduct the $200 figured under the 200% DB method. File taxes income Second year. File taxes income You reduce the adjusted basis ($1,000) by the depreciation claimed in the first year ($200). File taxes income You multiply the result ($800) by the DB rate (40%). File taxes income Depreciation for the second year under the 200% DB method is $320. File taxes income You figure the SL depreciation rate by dividing 1 by 4. File taxes income 5, the number of years remaining in the recovery period. File taxes income (Based on the half-year convention, you used only half a year of the recovery period in the first year. File taxes income ) You multiply the reduced adjusted basis ($800) by the result (22. File taxes income 22%). File taxes income Depreciation under the SL method for the second year is $178. File taxes income The DB method provides a larger deduction, so you deduct the $320 figured under the 200% DB method. File taxes income Third year. File taxes income You reduce the adjusted basis ($800) by the depreciation claimed in the second year ($320). File taxes income You multiply the result ($480) by the DB rate (40%). File taxes income Depreciation for the third year under the 200% DB method is $192. File taxes income You figure the SL depreciation rate by dividing 1 by 3. File taxes income 5. File taxes income You multiply the reduced adjusted basis ($480) by the result (28. File taxes income 57%). File taxes income Depreciation under the SL method for the third year is $137. File taxes income The DB method provides a larger deduction, so you deduct the $192 figured under the 200% DB method. File taxes income Fourth year. File taxes income You reduce the adjusted basis ($480) by the de
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Federal Interagency Committee for the Management of Noxious and Exotic Weeds

With representatives from 16 federal agencies, this committe partners with the public and private organizations to identify and manage invasive plants in the U.S.

The File Taxes Income

File taxes income Publication 179 - Additional Material Table of Contents 15. File taxes income Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. File taxes income Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. File taxes income Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. File taxes income Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. File taxes income Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. File taxes income , de ganado, aves, abejas, animales de piel o silvestres. File taxes income Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File taxes income Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File taxes income 2. File taxes income Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. File taxes income , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. File taxes income Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File taxes income Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File taxes income 3. File taxes income Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). File taxes income Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File taxes income Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File taxes income 4. File taxes income Servicios relacionados con el desmote de algodón. File taxes income Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File taxes income Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File taxes income 5. File taxes income Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. File taxes income Tributable (como labor no agrícola). File taxes income * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File taxes income 6. File taxes income Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. File taxes income Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File taxes income Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File taxes income 7. File taxes income Servicios en la elaboración, empaque, entrega, etc. File taxes income , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. File taxes income Empleado por el explotador de la finca. File taxes income Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. File taxes income * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. File taxes income De lo contrario, será tributable como labor no agrícola. File taxes income b. File taxes income Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). File taxes income Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. File taxes income * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. File taxes income De lo contrario, será tributable como labor no agrícola. File taxes income c. File taxes income Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). File taxes income Tributable (como labor no agrícola). File taxes income * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. File taxes income De lo contrario, será tributable como labor no agrícola. File taxes income 8. File taxes income Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. File taxes income Tributable (como labor no agrícola). File taxes income * Tributable (como labor no agrícola). File taxes income *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). File taxes income Otras exenciones pueden corresponder. File taxes income Vea los apartados 5 y 12 . File taxes income Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. File taxes income Residentes     a. File taxes income Servicios prestados en los EE. File taxes income UU. File taxes income ** Lo mismo que un ciudadano de los EE. File taxes income UU. File taxes income ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. File taxes income UU. File taxes income Lo mismo que un ciudadano de los EE. File taxes income UU. File taxes income b. File taxes income Servicios prestados fuera de los EE. File taxes income UU. File taxes income ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. File taxes income Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. File taxes income UU. File taxes income o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. File taxes income 2. File taxes income No residentes Vea la Publicación 15-A, en inglés. File taxes income Vea la Publicación 15-A, en inglés. File taxes income a. File taxes income Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). File taxes income Exenta. File taxes income Exenta. File taxes income   3. File taxes income Extranjero no residente trabajando en barcos o aviones estadounidenses. File taxes income Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. File taxes income Salarios de un trabajador fallecido     1. File taxes income Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). File taxes income Tributable. File taxes income Tributable. File taxes income 2. File taxes income Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). File taxes income Exenta. File taxes income Exenta. File taxes income Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. File taxes income Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. File taxes income Tributable. File taxes income Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). File taxes income Exenta, si la remuneración se le paga a un estudiante regular. File taxes income Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. File taxes income Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. File taxes income Empleados emparentados:     1. File taxes income Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). File taxes income Exenta hasta los 18 años de edad. File taxes income Exenta hasta los 21 años de edad. File taxes income 2. File taxes income Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. File taxes income Exenta hasta los 21 años de edad. File taxes income Exenta hasta los 21 años de edad. File taxes income 3. File taxes income Padre que presta servicios para un hijo. File taxes income Tributable, si presta servicios en la ocupación o negocio del hijo. File taxes income Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. File taxes income Exenta. File taxes income 4. File taxes income Cónyuge que presta servicios para el otro cónyuge. File taxes income Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. File taxes income Exenta. File taxes income Los empleados federales:     1. File taxes income Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. File taxes income Tributable. File taxes income Exenta. File taxes income 2. File taxes income Todos los demás. File taxes income Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). File taxes income Para otros empleados, por lo general, está sujeta a la contribución al Medicare. File taxes income Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. File taxes income **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. File taxes income Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. File taxes income Salmón o mero. File taxes income Tributable a menos que la (3) sea aplicable. File taxes income Tributable a menos que la (3) sea aplicable. File taxes income 2. File taxes income Otra clase de pescado y otra clase de vida acuática animal o vegetal. File taxes income Tributable a menos que la (3) sea aplicable. File taxes income Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. File taxes income 3. File taxes income Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). File taxes income Esta porción depende de la pesca de la embarcación. File taxes income En tales casos la tripulación suele tener menos de 10 personas. File taxes income Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). File taxes income Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). File taxes income Beneficios marginales. File taxes income Tributable por la cantidad de beneficio recibida por el empleado. File taxes income Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. File taxes income Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. File taxes income *** Gobiernos extranjeros y organizaciones internacionales. File taxes income Exenta. File taxes income Exenta. File taxes income Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. File taxes income UU. File taxes income Tal como los empleados federales que trabajan en los EE. File taxes income UU. File taxes income Exenta. File taxes income (Vea, además, Los empleados federales, anteriormente). File taxes income Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. File taxes income UU. File taxes income y otros patronos privados. File taxes income Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. File taxes income UU. File taxes income que trabaja para un patrono estadounidense. File taxes income Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. File taxes income UU. File taxes income o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. File taxes income UU. File taxes income o (b) un ciudadano de los EE. File taxes income UU. File taxes income que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. File taxes income UU. File taxes income tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. File taxes income Empleados del gobierno (que no sea el gobierno federal). File taxes income Consulte al Servicio Federal de Rentas Internas en Puerto Rico. File taxes income Consulte al Servicio Federal de Rentas Internas en Puerto Rico. File taxes income Trabajo industrial hecho en el hogar:     1. File taxes income Por empleados bajo la ley común. File taxes income Tributable. File taxes income Tributable. File taxes income 2. File taxes income Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). File taxes income Tributable, si se les pagan $100 o más en  efectivo en un año. File taxes income Exenta. File taxes income Médicos internos empleados en hospitales. File taxes income Tributable. File taxes income Exenta. File taxes income Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. File taxes income Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. File taxes income Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. File taxes income Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. File taxes income Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. File taxes income Agentes de seguros o solicitadores:     1. File taxes income Vendedores de seguros a tiempo completo. File taxes income Tributable. File taxes income Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. File taxes income 2. File taxes income Otros vendedores de seguros de vida, accidente, etc. File taxes income Tributable, solamente si es un empleado de acuerdo a la ley común. File taxes income Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. File taxes income Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. File taxes income (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). File taxes income Vea la Publicación 15-A, en inglés. File taxes income Vea la Publicación 15-A, en inglés. File taxes income ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. File taxes income Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. File taxes income (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). File taxes income 1. File taxes income Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. File taxes income Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. File taxes income  2. File taxes income Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. File taxes income 1. File taxes income Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. File taxes income Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. File taxes income  2. File taxes income Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. File taxes income Ministros de iglesias que ejercen como tal. File taxes income Exenta. File taxes income Exenta. File taxes income Reembolsos de gastos de mudanza:     1. File taxes income Gastos calificados. File taxes income Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. File taxes income Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. File taxes income 2. File taxes income Gastos no calificados. File taxes income Tributable. File taxes income Tributable. File taxes income Pagos en especie:     a. File taxes income A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. File taxes income Exenta. File taxes income Exenta. File taxes income b. File taxes income A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. File taxes income Tributable. File taxes income Tributable. File taxes income Organizaciones sin fines de lucro:     1. File taxes income Organizaciones religiosas, docentes, caritativas, etc. File taxes income , del tipo descrito en la sec. File taxes income 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. File taxes income 501(a) del Código Federal de Rentas Internas. File taxes income Tributable si la remuneración durante el año asciende a $100 o más. File taxes income Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. File taxes income La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. File taxes income Exenta. File taxes income 2. File taxes income Corporaciones establecidas por el Congreso de acuerdo con la Sec. File taxes income 501(c) del Código Federal de Rentas Internas. File taxes income Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. File taxes income 3121(b)(5) ó (6) del Código Federal de Rentas Internas. File taxes income Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. File taxes income 3306(c)(6) del Código Federal de Rentas Internas. File taxes income 3. File taxes income Otras organizaciones exentas bajo la sec. File taxes income 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. File taxes income 401(a) o bajo la Sec. File taxes income 521 del Código Federal de Rentas Internas. File taxes income Tributable si el empleado gana $100 o más en un año. File taxes income Tributable si el empleado gana $50 o más en un trimestre. File taxes income Socios colectivos Exentos. File taxes income Exentos. File taxes income Pacientes empleados en hospitales. File taxes income Tributable (exenta en el caso de los hospitales estatales o locales). File taxes income Exenta. File taxes income Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. File taxes income En nombre de la orden, de la iglesia dirigente o de una institución asociada. File taxes income Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. File taxes income Exenta. File taxes income 2. File taxes income En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. File taxes income Tributable. File taxes income Tributable. File taxes income Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. File taxes income Aportaciones efectuadas por el patrono a un plan calificado. File taxes income Exenta. File taxes income Exenta. File taxes income 2. File taxes income Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). File taxes income Tributable. File taxes income Tributable. File taxes income 3. File taxes income Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). File taxes income Tributable. File taxes income Tributable. File taxes income 4. File taxes income Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). File taxes income Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). File taxes income Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). File taxes income 5. File taxes income Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. File taxes income Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). File taxes income Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). File taxes income 6. File taxes income Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. File taxes income Exenta. File taxes income Exenta. File taxes income       Vendedores: 1. File taxes income Empleados conforme al derecho común. File taxes income Tributable. File taxes income Tributable. File taxes income 2. File taxes income Empleados estatutarios (referidos en el apartado 2 ). File taxes income Tributable. File taxes income Tributable excepto para los agentes de seguro que trabajan a tiempo completo. File taxes income 3. File taxes income Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). File taxes income Exentos. File taxes income Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. File taxes income Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. File taxes income El negocio de venta no puede estar localizado en un establecimiento permanente. File taxes income Indemnización por separación del empleo. File taxes income Tributable. File taxes income Tributable. File taxes income Pagos por concepto de enfermedad o lesiones:     1. File taxes income Bajo la ley de compensación a trabajadores. File taxes income Exenta. File taxes income Exenta. File taxes income 2. File taxes income Bajo ciertos planes patronales. File taxes income Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File taxes income Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File taxes income 3. File taxes income Bajo planes que no son patronales. File taxes income Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File taxes income Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File taxes income Estudiantes:     1. File taxes income Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. File taxes income Escuela privada, institución de enseñanza superior o universidad. File taxes income Exenta. File taxes income Exenta. File taxes income b. File taxes income Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. File taxes income Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. File taxes income Exenta. File taxes income c. File taxes income Escuela pública, institución de enseñanza superior o universidad. File taxes income Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. File taxes income Exenta. File taxes income 2. File taxes income Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. File taxes income Tributable. File taxes income Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. File taxes income 3. File taxes income Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. File taxes income Exenta. File taxes income Exenta. File taxes income 4. File taxes income Estudiante empleado por un campamento organizado. File taxes income Tributable. File taxes income Exenta. File taxes income Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. File taxes income Propinas:     1. File taxes income Si ascienden a $20 o más en un mes. File taxes income Tributable. File taxes income Tributable por el total de propinas declaradas por escrito al patrono. File taxes income 2. File taxes income Si ascienden a menos de $20 en un mes. File taxes income Exenta. File taxes income Exenta. File taxes income Compensación del seguro obrero. File taxes income Exenta. File taxes income Exenta. File taxes income Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. File taxes income Exenta. File taxes income Exenta. File taxes income   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. File taxes income Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. File taxes income Ayuda relacionada con las contribuciones. File taxes income   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. File taxes income Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. File taxes income Patronos en Puerto Rico. File taxes income   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. File taxes income Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. File taxes income Si desea más información sobre este formulario, acceda al sitio web www. File taxes income hacienda. File taxes income gobierno. File taxes income pr. File taxes income Internet. File taxes income    IRS. File taxes income gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. File taxes income Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. File taxes income Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. File taxes income Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. File taxes income gov, el cual contiene información tributaria para personas físicas y negocios. File taxes income Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. File taxes income Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. File taxes income El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. File taxes income Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. File taxes income Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. File taxes income Si desea ver estos temas, acceda a IRS. File taxes income gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. File taxes income Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. File taxes income Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. File taxes income Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. File taxes income gov. File taxes income Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. File taxes income gov. File taxes income La información está disponible en inglés. File taxes income Solicite un PIN de Declaración Electrónica accediendo a IRS. File taxes income gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). File taxes income Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. File taxes income Localice el Centro de Ayuda al Contribuyente del IRS. File taxes income En la casilla Search (Buscar) escriba local offices, en inglés en IRS. File taxes income gov. File taxes income En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. File taxes income Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. File taxes income Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. File taxes income gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. File taxes income Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. File taxes income Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). File taxes income Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). File taxes income Acceda a IRS. File taxes income gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). File taxes income Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. File taxes income Lea los Internal Revenue Bulletins (Boletines del IRS). File taxes income Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. File taxes income Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. File taxes income gov y escoja entre una variedad de opciones. File taxes income Teléfono. File taxes income   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. File taxes income Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. File taxes income Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). File taxes income Deberá recibir su pedido dentro de 10 días laborables. File taxes income Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. File taxes income Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. File taxes income El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. File taxes income Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. File taxes income Visitas en persona. File taxes income   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. File taxes income Antes de visitar, verifique los días, horas de operación, y los servicios prestados. File taxes income Productos. File taxes income Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. File taxes income Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. File taxes income Servicios. File taxes income Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. File taxes income Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. File taxes income Antes de visitar la oficina, verifique en www. File taxes income irs. File taxes income gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. File taxes income gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. File taxes income Correo. File taxes income   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. File taxes income Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. File taxes income  Internal Revenue Service 1201 N. File taxes income Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. File taxes income   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. File taxes income El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. File taxes income Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. File taxes income   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. File taxes income Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. File taxes income Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. File taxes income Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. File taxes income   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. File taxes income Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. File taxes income Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. File taxes income Nuestros defensores saben cómo trabajar con el IRS. File taxes income   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. File taxes income que le ayudarán a entender sus derechos. File taxes income ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. File taxes income O, nos puede llamar libre de cargos al 1-877-777-4778. File taxes income   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. File taxes income Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. File taxes income Clínicas para Contribuyentes de Bajos Recursos. File taxes income   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. File taxes income La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. File taxes income Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. File taxes income Visite el sitio www. File taxes income irs. File taxes income gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. File taxes income Prev  Up  Next   Home   More Online Publications