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Filing 2010 Taxes Late Online Free

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Filing 2010 Taxes Late Online Free

Filing 2010 taxes late online free 18. Filing 2010 taxes late online free   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Filing 2010 taxes late online free Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Filing 2010 taxes late online free                 Name, address, and employer identification number of seller in subsequent sale             2. Filing 2010 taxes late online free                 Name, address, and employer identification number of the buyer in subsequent sale             3. Filing 2010 taxes late online free         Date and location of subsequent sale             4. Filing 2010 taxes late online free         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. Filing 2010 taxes late online free       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. Filing 2010 taxes late online free                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Filing 2010 taxes late online free                     First Taxpayer's name, address and employer identification number     2. Filing 2010 taxes late online free                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Filing 2010 taxes late online free           Date and location of removal, entry, or sale       4. Filing 2010 taxes late online free           Volume and type of taxable fuel removed, entered or sold     5. Filing 2010 taxes late online free Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. Filing 2010 taxes late online free           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. Filing 2010 taxes late online free       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. Filing 2010 taxes late online free             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. Filing 2010 taxes late online free                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. Filing 2010 taxes late online free )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. Filing 2010 taxes late online free       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Filing 2010 taxes late online free Invoice or delivery ticket number       2. Filing 2010 taxes late online free (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. Filing 2010 taxes late online free Effective date       2. Filing 2010 taxes late online free Expiration date       (period not to exceed 1 year after the effective date)       3. Filing 2010 taxes late online free Type (or types) of gasoline blendstocks     4. Filing 2010 taxes late online free Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. Filing 2010 taxes late online free         Buyer will provide a new certificate to the seller if any information in this certificate changes. Filing 2010 taxes late online free       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. Filing 2010 taxes late online free 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Filing 2010 taxes late online free       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Filing 2010 taxes late online free       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Filing 2010 taxes late online free     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. Filing 2010 taxes late online free       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. Filing 2010 taxes late online free )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Filing 2010 taxes late online free Buyer's registration has not been revoked     or suspended. Filing 2010 taxes late online free         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Filing 2010 taxes late online free                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Filing 2010 taxes late online free A single purchase on invoice or delivery ticket number . Filing 2010 taxes late online free                 2. Filing 2010 taxes late online free All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Filing 2010 taxes late online free If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Filing 2010 taxes late online free                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Filing 2010 taxes late online free                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Filing 2010 taxes late online free                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Filing 2010 taxes late online free                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. Filing 2010 taxes late online free )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. Filing 2010 taxes late online free       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Filing 2010 taxes late online free Invoice or delivery ticket number       2. Filing 2010 taxes late online free (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Filing 2010 taxes late online free Effective date         2. Filing 2010 taxes late online free Expiration date         (period not to exceed 1 year after the effective date)         3. Filing 2010 taxes late online free Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. Filing 2010 taxes late online free       Buyer will provide a new certificate to the seller if any information in this certificate changes. Filing 2010 taxes late online free       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Filing 2010 taxes late online free       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Filing 2010 taxes late online free     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. Filing 2010 taxes late online free       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. Filing 2010 taxes late online free )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). Filing 2010 taxes late online free       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. Filing 2010 taxes late online free Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Filing 2010 taxes late online free       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Filing 2010 taxes late online free Invoice or delivery ticket number       2. Filing 2010 taxes late online free Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Filing 2010 taxes late online free Effective date       2. Filing 2010 taxes late online free Expiration date (period not to exceed 1 year after the effective date)       3. Filing 2010 taxes late online free Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Filing 2010 taxes late online free       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. Filing 2010 taxes late online free       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. Filing 2010 taxes late online free       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Filing 2010 taxes late online free     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Filing 2010 taxes late online free     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Filing 2010 taxes late online free       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. Filing 2010 taxes late online free )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Filing 2010 taxes late online free The kerosene to which this waiver relates is purchased for — (check one):       1. Filing 2010 taxes late online free □ Use on a farm for farming purposes,       2. Filing 2010 taxes late online free □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Filing 2010 taxes late online free □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Filing 2010 taxes late online free □ The exclusive use of a qualified blood collector organization,       5. Filing 2010 taxes late online free □ The exclusive use of a nonprofit educational organization,       6. Filing 2010 taxes late online free □ Use in an aircraft owned by an aircraft museum,       7. Filing 2010 taxes late online free □ Use in military aircraft, or       8. Filing 2010 taxes late online free □ Use in commercial aviation (other than foreign trade). Filing 2010 taxes late online free     B. Filing 2010 taxes late online free This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Filing 2010 taxes late online free Invoice or delivery ticket number           2. Filing 2010 taxes late online free Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Filing 2010 taxes late online free Effective date           2. Filing 2010 taxes late online free Expiration date (period not to exceed 1 year after the effective date)           3. Filing 2010 taxes late online free Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Filing 2010 taxes late online free       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. Filing 2010 taxes late online free       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. Filing 2010 taxes late online free       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. Filing 2010 taxes late online free       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. Filing 2010 taxes late online free )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. Filing 2010 taxes late online free       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Filing 2010 taxes late online free Invoice or delivery ticket number       2. Filing 2010 taxes late online free Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Filing 2010 taxes late online free Effective date       2. Filing 2010 taxes late online free Expiration date (period not to exceed 1 year after the effective date)       3. Filing 2010 taxes late online free Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Filing 2010 taxes late online free       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Filing 2010 taxes late online free       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Filing 2010 taxes late online free       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. Filing 2010 taxes late online free )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. Filing 2010 taxes late online free       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Filing 2010 taxes late online free Invoice or delivery ticket number       2. Filing 2010 taxes late online free Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Filing 2010 taxes late online free Effective date       2. Filing 2010 taxes late online free Expiration date (period not to exceed 1 year after the effective date)       3. Filing 2010 taxes late online free Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Filing 2010 taxes late online free       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. Filing 2010 taxes late online free       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. Filing 2010 taxes late online free       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. Filing 2010 taxes late online free       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Filing 2010 taxes late online free )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Filing 2010 taxes late online free             Producer's name, address, and employer identification number (EIN)   2. Filing 2010 taxes late online free             Name, address, and EIN of person buying the biodiesel from Producer   3. Filing 2010 taxes late online free       Date and location of sale to buyer   4. Filing 2010 taxes late online free This certificate applies to gallons of biodiesel. Filing 2010 taxes late online free   5. Filing 2010 taxes late online free Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. Filing 2010 taxes late online free             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. Filing 2010 taxes late online free Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Filing 2010 taxes late online free       Producer is registered as a biodiesel producer with registration number . Filing 2010 taxes late online free  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Filing 2010 taxes late online free       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. Filing 2010 taxes late online free S. Filing 2010 taxes late online free C. Filing 2010 taxes late online free 7545). Filing 2010 taxes late online free       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. Filing 2010 taxes late online free )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Filing 2010 taxes late online free Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. Filing 2010 taxes late online free     B. Filing 2010 taxes late online free This certificate applies to the following (complete as applicable):       1. Filing 2010 taxes late online free   If this is a single purchase certificate, check here □ and enter:           a. Filing 2010 taxes late online free Invoice or delivery ticket number           b. Filing 2010 taxes late online free Number of gallons       2. Filing 2010 taxes late online free   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Filing 2010 taxes late online free Effective date           b. Filing 2010 taxes late online free Expiration date   (period not to exceed 1 year after effective date)           c. Filing 2010 taxes late online free Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Filing 2010 taxes late online free     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. Filing 2010 taxes late online free     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. Filing 2010 taxes late online free     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. Filing 2010 taxes late online free )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Filing 2010 taxes late online free The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Filing 2010 taxes late online free     B. Filing 2010 taxes late online free This certificate applies to the following (complete as applicable):       1. Filing 2010 taxes late online free   If this is a single purchase certificate, check here □ and enter:           a. Filing 2010 taxes late online free Invoice or delivery ticket number           b. Filing 2010 taxes late online free Number of gallons       2. Filing 2010 taxes late online free   This is a certificate covering all purchases under a specified account or order number:           a. Filing 2010 taxes late online free Effective date           b. Filing 2010 taxes late online free Expiration date   (period not to exceed 1 year after effective date)           c. Filing 2010 taxes late online free Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Filing 2010 taxes late online free     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. Filing 2010 taxes late online free     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. Filing 2010 taxes late online free )               Name, Address, and Employer Identification Number of Credit Card Issuer. Filing 2010 taxes late online free     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Filing 2010 taxes late online free Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Filing 2010 taxes late online free Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Filing 2010 taxes late online free     C. Filing 2010 taxes late online free This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Filing 2010 taxes late online free Effective date of certificate           b. Filing 2010 taxes late online free Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Filing 2010 taxes late online free Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Filing 2010 taxes late online free     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Filing 2010 taxes late online free     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Filing 2010 taxes late online free     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Filing 2010 taxes late online free )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Filing 2010 taxes late online free                   Reseller's name, address, and employer identification number (EIN)   2. Filing 2010 taxes late online free                   Name, address, and EIN of Reseller's buyer   3. Filing 2010 taxes late online free       Date and location of sale to buyer   4. Filing 2010 taxes late online free Volume of biodiesel sold   5. Filing 2010 taxes late online free Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. Filing 2010 taxes late online free       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Filing 2010 taxes late online free       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. Filing 2010 taxes late online free           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Rhode Island Department of the Attorney General

Website: Rhode Island Department of the Attorney General

Address: Rhode Island Department of the Attorney General

Consumer Protection Unit

150 S. Main St.
Providence, RI 02903

Phone Number: 401-274-4400

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Business Regulation

Website: Department of Business Regulation

Address: Department of Business Regulation
Division of Banking
1511 Pontiac Ave.
Bldg. 68-2
Cranston, RI 02920

Phone Number: 401-462-9500

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Business Regulation

Website: Department of Business Regulation

Address: Department of Business Regulation
Insurance Division
1511 Pontiac Ave.
Bldg. 69-2
Cranston, RI 02920

Phone Number: 401-462-9520

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Business Regulation

Website: Department of Business Regulation

Address: Department of Business Regulation
Securities Division
1511 Pontiac Ave.
Cranston, RI 02920

Phone Number: 401-462-9527

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Section
89 Jefferson Blvd.
Warwick, RI 02888

Phone Number: 401-780-9700

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The Filing 2010 Taxes Late Online Free

Filing 2010 taxes late online free 1. Filing 2010 taxes late online free   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. Filing 2010 taxes late online free Generally, each year you will report all income and deduct all out-of-pocket expenses in full. Filing 2010 taxes late online free The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. Filing 2010 taxes late online free If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). Filing 2010 taxes late online free Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Filing 2010 taxes late online free Rental income is any payment you receive for the use or occupation of property. Filing 2010 taxes late online free In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. Filing 2010 taxes late online free When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. Filing 2010 taxes late online free Most individual taxpayers use the cash method. Filing 2010 taxes late online free Cash method. Filing 2010 taxes late online free   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. Filing 2010 taxes late online free You constructively receive income when it is made available to you, for example, by being credited to your bank account. Filing 2010 taxes late online free Accrual method. Filing 2010 taxes late online free    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. Filing 2010 taxes late online free You generally deduct your expenses when you incur them, rather than when you pay them. Filing 2010 taxes late online free More information. Filing 2010 taxes late online free   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. Filing 2010 taxes late online free Types of Income The following are common types of rental income. Filing 2010 taxes late online free Advance rent. Filing 2010 taxes late online free   Advance rent is any amount you receive before the period that it covers. Filing 2010 taxes late online free Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. Filing 2010 taxes late online free Example. Filing 2010 taxes late online free On March 18, 2013, you signed a 10-year lease to rent your property. Filing 2010 taxes late online free During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. Filing 2010 taxes late online free You must include $19,200 in your rental income in the first year. Filing 2010 taxes late online free Canceling a lease. Filing 2010 taxes late online free   If your tenant pays you to cancel a lease, the amount you receive is rent. Filing 2010 taxes late online free Include the payment in your income in the year you receive it regardless of your method of accounting. Filing 2010 taxes late online free Expenses paid by tenant. Filing 2010 taxes late online free   If your tenant pays any of your expenses, those payments are rental income. Filing 2010 taxes late online free Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. Filing 2010 taxes late online free For more information, see Rental Expenses , later. Filing 2010 taxes late online free Example 1. Filing 2010 taxes late online free Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. Filing 2010 taxes late online free Under the terms of the lease, your tenant does not have to pay this bill. Filing 2010 taxes late online free Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. Filing 2010 taxes late online free You can deduct the utility payment made by your tenant as a rental expense. Filing 2010 taxes late online free Example 2. Filing 2010 taxes late online free While you are out of town, the furnace in your rental property stops working. Filing 2010 taxes late online free Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. Filing 2010 taxes late online free Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. Filing 2010 taxes late online free You can deduct the repair payment made by your tenant as a rental expense. Filing 2010 taxes late online free Property or services. Filing 2010 taxes late online free   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. Filing 2010 taxes late online free   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. Filing 2010 taxes late online free Example. Filing 2010 taxes late online free Your tenant is a house painter. Filing 2010 taxes late online free He offers to paint your rental property instead of paying 2 months rent. Filing 2010 taxes late online free You accept his offer. Filing 2010 taxes late online free Include in your rental income the amount the tenant would have paid for 2 months rent. Filing 2010 taxes late online free You can deduct that same amount as a rental expense for painting your property. Filing 2010 taxes late online free Security deposits. Filing 2010 taxes late online free   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. Filing 2010 taxes late online free But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. Filing 2010 taxes late online free    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Filing 2010 taxes late online free Include it in your income when you receive it. Filing 2010 taxes late online free Other Sources of Rental Income Lease with option to buy. Filing 2010 taxes late online free   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. Filing 2010 taxes late online free If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. Filing 2010 taxes late online free Part interest. Filing 2010 taxes late online free   If you own a part interest in rental property, you must report your part of the rental income from the property. Filing 2010 taxes late online free Rental of property also used as your home. Filing 2010 taxes late online free   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. Filing 2010 taxes late online free However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. Filing 2010 taxes late online free See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Filing 2010 taxes late online free Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. Filing 2010 taxes late online free Personal use of rental property. Filing 2010 taxes late online free   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Filing 2010 taxes late online free Also, your rental expense deductions may be limited. Filing 2010 taxes late online free See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Filing 2010 taxes late online free Part interest. Filing 2010 taxes late online free   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. Filing 2010 taxes late online free Example. Filing 2010 taxes late online free Roger owns a one-half undivided interest in a rental house. Filing 2010 taxes late online free Last year he paid $968 for necessary repairs on the property. Filing 2010 taxes late online free Roger can deduct $484 (50% × $968) as a rental expense. Filing 2010 taxes late online free He is entitled to reimbursement for the remaining half from the co-owner. Filing 2010 taxes late online free When To Deduct You generally deduct your rental expenses in the year you pay them. Filing 2010 taxes late online free If you use the accrual method, see Publication 538 for more information. Filing 2010 taxes late online free Types of Expenses Listed below are the most common rental expenses. Filing 2010 taxes late online free Advertising. Filing 2010 taxes late online free Auto and travel expenses. Filing 2010 taxes late online free Cleaning and maintenance. Filing 2010 taxes late online free Commissions. Filing 2010 taxes late online free Depreciation. Filing 2010 taxes late online free Insurance. Filing 2010 taxes late online free Interest (other). Filing 2010 taxes late online free Legal and other professional fees. Filing 2010 taxes late online free Local transportation expenses. Filing 2010 taxes late online free Management fees. Filing 2010 taxes late online free Mortgage interest paid to banks, etc. Filing 2010 taxes late online free Points. Filing 2010 taxes late online free Rental payments. Filing 2010 taxes late online free Repairs. Filing 2010 taxes late online free Taxes. Filing 2010 taxes late online free Utilities. Filing 2010 taxes late online free Some of these expenses, as well as other less common ones, are discussed below. Filing 2010 taxes late online free Depreciation. Filing 2010 taxes late online free   Depreciation is a capital expense. Filing 2010 taxes late online free It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. Filing 2010 taxes late online free   You can begin to depreciate rental property when it is ready and available for rent. Filing 2010 taxes late online free See Placed in Service under When Does Depreciation Begin and End in chapter 2. Filing 2010 taxes late online free Insurance premiums paid in advance. Filing 2010 taxes late online free   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. Filing 2010 taxes late online free You cannot deduct the total premium in the year you pay it. Filing 2010 taxes late online free See chapter 6 of Publication 535 for information on deductible premiums. Filing 2010 taxes late online free Interest expense. Filing 2010 taxes late online free   You can deduct mortgage interest you pay on your rental property. Filing 2010 taxes late online free When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Filing 2010 taxes late online free Chapter 4 of Publication 535 explains mortgage interest in detail. Filing 2010 taxes late online free Expenses paid to obtain a mortgage. Filing 2010 taxes late online free   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. Filing 2010 taxes late online free These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. Filing 2010 taxes late online free Form 1098, Mortgage Interest Statement. Filing 2010 taxes late online free   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. Filing 2010 taxes late online free If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. Filing 2010 taxes late online free Attach a statement to your return showing the name and address of the other person. Filing 2010 taxes late online free On the dotted line next to line 13, enter “See attached. Filing 2010 taxes late online free ” Legal and other professional fees. Filing 2010 taxes late online free   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. Filing 2010 taxes late online free For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. Filing 2010 taxes late online free You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. Filing 2010 taxes late online free Local benefit taxes. Filing 2010 taxes late online free   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. Filing 2010 taxes late online free These charges are nondepreciable capital expenditures and must be added to the basis of your property. Filing 2010 taxes late online free However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Filing 2010 taxes late online free Local transportation expenses. Filing 2010 taxes late online free   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. Filing 2010 taxes late online free However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. Filing 2010 taxes late online free See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Filing 2010 taxes late online free   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. Filing 2010 taxes late online free For 2013, the standard mileage rate for business use is 56. Filing 2010 taxes late online free 5 cents per mile. Filing 2010 taxes late online free For more information, see chapter 4 of Publication 463. Filing 2010 taxes late online free    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. Filing 2010 taxes late online free In addition, you must complete Form 4562, Part V, and attach it to your tax return. Filing 2010 taxes late online free Pre-rental expenses. Filing 2010 taxes late online free   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Filing 2010 taxes late online free Rental of equipment. Filing 2010 taxes late online free   You can deduct the rent you pay for equipment that you use for rental purposes. Filing 2010 taxes late online free However, in some cases, lease contracts are actually purchase contracts. Filing 2010 taxes late online free If so, you cannot deduct these payments. Filing 2010 taxes late online free You can recover the cost of purchased equipment through depreciation. Filing 2010 taxes late online free Rental of property. Filing 2010 taxes late online free   You can deduct the rent you pay for property that you use for rental purposes. Filing 2010 taxes late online free If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. Filing 2010 taxes late online free Travel expenses. Filing 2010 taxes late online free   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. Filing 2010 taxes late online free You must properly allocate your expenses between rental and nonrental activities. Filing 2010 taxes late online free You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. Filing 2010 taxes late online free The cost of improvements is recovered by taking depreciation. Filing 2010 taxes late online free For information on travel expenses, see chapter 1 of Publication 463. Filing 2010 taxes late online free    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. Filing 2010 taxes late online free Uncollected rent. Filing 2010 taxes late online free   If you are a cash basis taxpayer, do not deduct uncollected rent. Filing 2010 taxes late online free Because you have not included it in your income, it is not deductible. Filing 2010 taxes late online free   If you use an accrual method, report income when you earn it. Filing 2010 taxes late online free If you are unable to collect the rent, you may be able to deduct it as a business bad debt. Filing 2010 taxes late online free See chapter 10 of Publication 535 for more information about business bad debts. Filing 2010 taxes late online free Vacant rental property. Filing 2010 taxes late online free   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. Filing 2010 taxes late online free However, you cannot deduct any loss of rental income for the period the property is vacant. Filing 2010 taxes late online free Vacant while listed for sale. Filing 2010 taxes late online free   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. Filing 2010 taxes late online free If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Filing 2010 taxes late online free Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. Filing 2010 taxes late online free These charges are also called loan origination fees, maximum loan charges, or premium charges. Filing 2010 taxes late online free Any of these charges (points) that are solely for the use of money are interest. Filing 2010 taxes late online free Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. Filing 2010 taxes late online free The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. Filing 2010 taxes late online free In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). Filing 2010 taxes late online free The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. Filing 2010 taxes late online free If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. Filing 2010 taxes late online free De minimis OID. Filing 2010 taxes late online free   The OID is de minimis if it is less than one-fourth of 1% (. Filing 2010 taxes late online free 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). Filing 2010 taxes late online free   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. Filing 2010 taxes late online free On a constant-yield basis over the term of the loan. Filing 2010 taxes late online free On a straight line basis over the term of the loan. Filing 2010 taxes late online free In proportion to stated interest payments. Filing 2010 taxes late online free In its entirety at maturity of the loan. Filing 2010 taxes late online free You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. Filing 2010 taxes late online free Example. Filing 2010 taxes late online free Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. Filing 2010 taxes late online free The loan is to be repaid over 30 years. Filing 2010 taxes late online free During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. Filing 2010 taxes late online free When the loan was made, she paid $1,500 in points to the lender. Filing 2010 taxes late online free The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. Filing 2010 taxes late online free Carol determines that the points (OID) she paid are de minimis based on the following computation. Filing 2010 taxes late online free Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. Filing 2010 taxes late online free 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). Filing 2010 taxes late online free Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. Filing 2010 taxes late online free Under the straight line method, she can deduct $50 each year for 30 years. Filing 2010 taxes late online free Constant-yield method. Filing 2010 taxes late online free   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. Filing 2010 taxes late online free   You figure your deduction for the first year in the following manner. Filing 2010 taxes late online free Determine the issue price of the loan. Filing 2010 taxes late online free If you paid points on the loan, the issue price generally is the difference between the principal and the points. Filing 2010 taxes late online free Multiply the result in (1) by the yield to maturity (defined later). Filing 2010 taxes late online free Subtract any qualified stated interest payments (defined later) from the result in (2). Filing 2010 taxes late online free This is the OID you can deduct in the first year. Filing 2010 taxes late online free Yield to maturity (YTM). Filing 2010 taxes late online free   This rate is generally shown in the literature you receive from your lender. Filing 2010 taxes late online free If you do not have this information, consult your lender or tax advisor. Filing 2010 taxes late online free In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. Filing 2010 taxes late online free Qualified stated interest (QSI). Filing 2010 taxes late online free   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. Filing 2010 taxes late online free Example—Year 1. Filing 2010 taxes late online free The facts are the same as in the previous example. Filing 2010 taxes late online free The yield to maturity on Carol's loan is 10. Filing 2010 taxes late online free 2467%, compounded annually. Filing 2010 taxes late online free She figured the amount of points (OID) she could deduct in 2013 as follows. Filing 2010 taxes late online free Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . Filing 2010 taxes late online free 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. Filing 2010 taxes late online free To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. Filing 2010 taxes late online free Then follow steps (2) and (3), earlier. Filing 2010 taxes late online free Example—Year 2. Filing 2010 taxes late online free Carol figured the deduction for 2014 as follows. Filing 2010 taxes late online free Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . Filing 2010 taxes late online free 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. Filing 2010 taxes late online free    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. Filing 2010 taxes late online free A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. Filing 2010 taxes late online free However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. Filing 2010 taxes late online free Points when loan refinance is more than the previous outstanding balance. Filing 2010 taxes late online free   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Filing 2010 taxes late online free For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. Filing 2010 taxes late online free Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. Filing 2010 taxes late online free Improvements. Filing 2010 taxes late online free   You must capitalize any expense you pay to improve your rental property. Filing 2010 taxes late online free An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Filing 2010 taxes late online free Betterments. Filing 2010 taxes late online free   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. Filing 2010 taxes late online free Restoration. Filing 2010 taxes late online free   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. Filing 2010 taxes late online free Adaptation. Filing 2010 taxes late online free   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. Filing 2010 taxes late online free Separate the costs of repairs and improvements, and keep accurate records. Filing 2010 taxes late online free You will need to know the cost of improvements when you sell or depreciate your property. Filing 2010 taxes late online free The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Filing 2010 taxes late online free Table 1-1. Filing 2010 taxes late online free Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications