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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Free 1040ez H&r Block

Can I Still File 2012 TaxesFree Efile Tax ReturnTax Forms 1040 Ez2014 1040ez Tax FormFree Tax Calculator 2011State Tax ExtensionTax Form 1040xBuy Turbotax 2011Irs Tax Forms 1040 2010Free E File State And Federal TaxesCan You File Your 2012 Taxes NowAmendmentsIrs State Tax Return1040ez Fill In FormIrs Amendment Form Instructions2011 Ez 1040 Tax FormIrs FormsFree File 2011 TaxesIrs Forms 1040ezBlank Printable 1040ez FormFile Taxes 2014Www Taxslayer Com MilitaryTurbotax 2012 Tax Return2010 Tax Forms 1040ezForm 1040nr SoftwareIrs Tax Forms 2007Turbotax Free State Efile CouponFiling Taxes Self EmployedTurbotax 2007 Free2011 10401040ez FormDo State Taxes Online Free2012 1040 Ez Tax FormIrs Gov Freefile State TaxesFile A 1040x Online For FreeWhere To File Free State Tax Return2012 State Tax FormsHow To Ammend A Federal Tax ReturnFile 2010 Taxes For FreeFederal Income Tax Form 1040ez

Free 1040ez H&r Block

Free 1040ez h&r block Publication 587 - Additional Material Prev  Up  Next   Home   More Online Publications
Español

Health Issues for Parents

Find resources on a few of the health issues that can affect children.

The Free 1040ez H&r Block

Free 1040ez h&r block 1. Free 1040ez h&r block   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. Free 1040ez h&r block Generally, each year you will report all income and deduct all out-of-pocket expenses in full. Free 1040ez h&r block 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. Free 1040ez h&r block 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). Free 1040ez h&r block Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Free 1040ez h&r block Rental income is any payment you receive for the use or occupation of property. Free 1040ez h&r block In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. Free 1040ez h&r block 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. Free 1040ez h&r block Most individual taxpayers use the cash method. Free 1040ez h&r block Cash method. Free 1040ez h&r block   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. Free 1040ez h&r block You constructively receive income when it is made available to you, for example, by being credited to your bank account. Free 1040ez h&r block Accrual method. Free 1040ez h&r block    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. Free 1040ez h&r block You generally deduct your expenses when you incur them, rather than when you pay them. Free 1040ez h&r block More information. Free 1040ez h&r block   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. Free 1040ez h&r block Types of Income The following are common types of rental income. Free 1040ez h&r block Advance rent. Free 1040ez h&r block   Advance rent is any amount you receive before the period that it covers. Free 1040ez h&r block 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. Free 1040ez h&r block Example. Free 1040ez h&r block On March 18, 2013, you signed a 10-year lease to rent your property. Free 1040ez h&r block During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. Free 1040ez h&r block You must include $19,200 in your rental income in the first year. Free 1040ez h&r block Canceling a lease. Free 1040ez h&r block   If your tenant pays you to cancel a lease, the amount you receive is rent. Free 1040ez h&r block Include the payment in your income in the year you receive it regardless of your method of accounting. Free 1040ez h&r block Expenses paid by tenant. Free 1040ez h&r block   If your tenant pays any of your expenses, those payments are rental income. Free 1040ez h&r block Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. Free 1040ez h&r block For more information, see Rental Expenses , later. Free 1040ez h&r block Example 1. Free 1040ez h&r block Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. Free 1040ez h&r block Under the terms of the lease, your tenant does not have to pay this bill. Free 1040ez h&r block Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. Free 1040ez h&r block You can deduct the utility payment made by your tenant as a rental expense. Free 1040ez h&r block Example 2. Free 1040ez h&r block While you are out of town, the furnace in your rental property stops working. Free 1040ez h&r block Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. Free 1040ez h&r block Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. Free 1040ez h&r block You can deduct the repair payment made by your tenant as a rental expense. Free 1040ez h&r block Property or services. Free 1040ez h&r block   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. Free 1040ez h&r block   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. Free 1040ez h&r block Example. Free 1040ez h&r block Your tenant is a house painter. Free 1040ez h&r block He offers to paint your rental property instead of paying 2 months rent. Free 1040ez h&r block You accept his offer. Free 1040ez h&r block Include in your rental income the amount the tenant would have paid for 2 months rent. Free 1040ez h&r block You can deduct that same amount as a rental expense for painting your property. Free 1040ez h&r block Security deposits. Free 1040ez h&r block   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. Free 1040ez h&r block 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. Free 1040ez h&r block    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Free 1040ez h&r block Include it in your income when you receive it. Free 1040ez h&r block Other Sources of Rental Income Lease with option to buy. Free 1040ez h&r block   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. Free 1040ez h&r block 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. Free 1040ez h&r block Part interest. Free 1040ez h&r block   If you own a part interest in rental property, you must report your part of the rental income from the property. Free 1040ez h&r block Rental of property also used as your home. Free 1040ez h&r block   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. Free 1040ez h&r block 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. Free 1040ez h&r block See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Free 1040ez h&r block 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. Free 1040ez h&r block Personal use of rental property. Free 1040ez h&r block   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Free 1040ez h&r block Also, your rental expense deductions may be limited. Free 1040ez h&r block See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Free 1040ez h&r block Part interest. Free 1040ez h&r block   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. Free 1040ez h&r block Example. Free 1040ez h&r block Roger owns a one-half undivided interest in a rental house. Free 1040ez h&r block Last year he paid $968 for necessary repairs on the property. Free 1040ez h&r block Roger can deduct $484 (50% × $968) as a rental expense. Free 1040ez h&r block He is entitled to reimbursement for the remaining half from the co-owner. Free 1040ez h&r block When To Deduct You generally deduct your rental expenses in the year you pay them. Free 1040ez h&r block If you use the accrual method, see Publication 538 for more information. Free 1040ez h&r block Types of Expenses Listed below are the most common rental expenses. Free 1040ez h&r block Advertising. Free 1040ez h&r block Auto and travel expenses. Free 1040ez h&r block Cleaning and maintenance. Free 1040ez h&r block Commissions. Free 1040ez h&r block Depreciation. Free 1040ez h&r block Insurance. Free 1040ez h&r block Interest (other). Free 1040ez h&r block Legal and other professional fees. Free 1040ez h&r block Local transportation expenses. Free 1040ez h&r block Management fees. Free 1040ez h&r block Mortgage interest paid to banks, etc. Free 1040ez h&r block Points. Free 1040ez h&r block Rental payments. Free 1040ez h&r block Repairs. Free 1040ez h&r block Taxes. Free 1040ez h&r block Utilities. Free 1040ez h&r block Some of these expenses, as well as other less common ones, are discussed below. Free 1040ez h&r block Depreciation. Free 1040ez h&r block   Depreciation is a capital expense. Free 1040ez h&r block It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. Free 1040ez h&r block   You can begin to depreciate rental property when it is ready and available for rent. Free 1040ez h&r block See Placed in Service under When Does Depreciation Begin and End in chapter 2. Free 1040ez h&r block Insurance premiums paid in advance. Free 1040ez h&r block   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. Free 1040ez h&r block You cannot deduct the total premium in the year you pay it. Free 1040ez h&r block See chapter 6 of Publication 535 for information on deductible premiums. Free 1040ez h&r block Interest expense. Free 1040ez h&r block   You can deduct mortgage interest you pay on your rental property. Free 1040ez h&r block 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. Free 1040ez h&r block Chapter 4 of Publication 535 explains mortgage interest in detail. Free 1040ez h&r block Expenses paid to obtain a mortgage. Free 1040ez h&r block   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. Free 1040ez h&r block These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. Free 1040ez h&r block Form 1098, Mortgage Interest Statement. Free 1040ez h&r block   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. Free 1040ez h&r block 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. Free 1040ez h&r block Attach a statement to your return showing the name and address of the other person. Free 1040ez h&r block On the dotted line next to line 13, enter “See attached. Free 1040ez h&r block ” Legal and other professional fees. Free 1040ez h&r block   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. Free 1040ez h&r block For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. Free 1040ez h&r block 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. Free 1040ez h&r block Local benefit taxes. Free 1040ez h&r block   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. Free 1040ez h&r block These charges are nondepreciable capital expenditures and must be added to the basis of your property. Free 1040ez h&r block However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Free 1040ez h&r block Local transportation expenses. Free 1040ez h&r block   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. Free 1040ez h&r block 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. Free 1040ez h&r block See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Free 1040ez h&r block   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. Free 1040ez h&r block For 2013, the standard mileage rate for business use is 56. Free 1040ez h&r block 5 cents per mile. Free 1040ez h&r block For more information, see chapter 4 of Publication 463. Free 1040ez h&r block    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. Free 1040ez h&r block In addition, you must complete Form 4562, Part V, and attach it to your tax return. Free 1040ez h&r block Pre-rental expenses. Free 1040ez h&r block   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Free 1040ez h&r block Rental of equipment. Free 1040ez h&r block   You can deduct the rent you pay for equipment that you use for rental purposes. Free 1040ez h&r block However, in some cases, lease contracts are actually purchase contracts. Free 1040ez h&r block If so, you cannot deduct these payments. Free 1040ez h&r block You can recover the cost of purchased equipment through depreciation. Free 1040ez h&r block Rental of property. Free 1040ez h&r block   You can deduct the rent you pay for property that you use for rental purposes. Free 1040ez h&r block 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. Free 1040ez h&r block Travel expenses. Free 1040ez h&r block   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. Free 1040ez h&r block You must properly allocate your expenses between rental and nonrental activities. Free 1040ez h&r block You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. Free 1040ez h&r block The cost of improvements is recovered by taking depreciation. Free 1040ez h&r block For information on travel expenses, see chapter 1 of Publication 463. Free 1040ez h&r block    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. Free 1040ez h&r block Uncollected rent. Free 1040ez h&r block   If you are a cash basis taxpayer, do not deduct uncollected rent. Free 1040ez h&r block Because you have not included it in your income, it is not deductible. Free 1040ez h&r block   If you use an accrual method, report income when you earn it. Free 1040ez h&r block If you are unable to collect the rent, you may be able to deduct it as a business bad debt. Free 1040ez h&r block See chapter 10 of Publication 535 for more information about business bad debts. Free 1040ez h&r block Vacant rental property. Free 1040ez h&r block   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. Free 1040ez h&r block However, you cannot deduct any loss of rental income for the period the property is vacant. Free 1040ez h&r block Vacant while listed for sale. Free 1040ez h&r block   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. Free 1040ez h&r block If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Free 1040ez h&r block 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. Free 1040ez h&r block These charges are also called loan origination fees, maximum loan charges, or premium charges. Free 1040ez h&r block Any of these charges (points) that are solely for the use of money are interest. Free 1040ez h&r block 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. Free 1040ez h&r block The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. Free 1040ez h&r block 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). Free 1040ez h&r block 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. Free 1040ez h&r block If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. Free 1040ez h&r block De minimis OID. Free 1040ez h&r block   The OID is de minimis if it is less than one-fourth of 1% (. Free 1040ez h&r block 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). Free 1040ez h&r block   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. Free 1040ez h&r block On a constant-yield basis over the term of the loan. Free 1040ez h&r block On a straight line basis over the term of the loan. Free 1040ez h&r block In proportion to stated interest payments. Free 1040ez h&r block In its entirety at maturity of the loan. Free 1040ez h&r block 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. Free 1040ez h&r block Example. Free 1040ez h&r block 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. Free 1040ez h&r block The loan is to be repaid over 30 years. Free 1040ez h&r block During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. Free 1040ez h&r block When the loan was made, she paid $1,500 in points to the lender. Free 1040ez h&r block The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. Free 1040ez h&r block Carol determines that the points (OID) she paid are de minimis based on the following computation. Free 1040ez h&r block Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. Free 1040ez h&r block 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). Free 1040ez h&r block 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. Free 1040ez h&r block Under the straight line method, she can deduct $50 each year for 30 years. Free 1040ez h&r block Constant-yield method. Free 1040ez h&r block   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. Free 1040ez h&r block   You figure your deduction for the first year in the following manner. Free 1040ez h&r block Determine the issue price of the loan. Free 1040ez h&r block If you paid points on the loan, the issue price generally is the difference between the principal and the points. Free 1040ez h&r block Multiply the result in (1) by the yield to maturity (defined later). Free 1040ez h&r block Subtract any qualified stated interest payments (defined later) from the result in (2). Free 1040ez h&r block This is the OID you can deduct in the first year. Free 1040ez h&r block Yield to maturity (YTM). Free 1040ez h&r block   This rate is generally shown in the literature you receive from your lender. Free 1040ez h&r block If you do not have this information, consult your lender or tax advisor. Free 1040ez h&r block 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. Free 1040ez h&r block Qualified stated interest (QSI). Free 1040ez h&r block   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. Free 1040ez h&r block Example—Year 1. Free 1040ez h&r block The facts are the same as in the previous example. Free 1040ez h&r block The yield to maturity on Carol's loan is 10. Free 1040ez h&r block 2467%, compounded annually. Free 1040ez h&r block She figured the amount of points (OID) she could deduct in 2013 as follows. Free 1040ez h&r block Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . Free 1040ez h&r block 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. Free 1040ez h&r block To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. Free 1040ez h&r block Then follow steps (2) and (3), earlier. Free 1040ez h&r block Example—Year 2. Free 1040ez h&r block Carol figured the deduction for 2014 as follows. Free 1040ez h&r block Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . Free 1040ez h&r block 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. Free 1040ez h&r block    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. Free 1040ez h&r block A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. Free 1040ez h&r block 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. Free 1040ez h&r block Points when loan refinance is more than the previous outstanding balance. Free 1040ez h&r block   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. Free 1040ez h&r block 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. Free 1040ez h&r block 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. Free 1040ez h&r block Improvements. Free 1040ez h&r block   You must capitalize any expense you pay to improve your rental property. Free 1040ez h&r block 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. Free 1040ez h&r block Betterments. Free 1040ez h&r block   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. Free 1040ez h&r block Restoration. Free 1040ez h&r block   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. Free 1040ez h&r block Adaptation. Free 1040ez h&r block   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. Free 1040ez h&r block Separate the costs of repairs and improvements, and keep accurate records. Free 1040ez h&r block You will need to know the cost of improvements when you sell or depreciate your property. Free 1040ez h&r block The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Free 1040ez h&r block Table 1-1. Free 1040ez h&r block 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