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How Can I File My 2010 Taxes

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How Can I File My 2010 Taxes

How can i file my 2010 taxes Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). How can i file my 2010 taxes However, you can still choose to use the previous carryback period. How can i file my 2010 taxes You also can choose not to carry back an NOL and only carry it forward. How can i file my 2010 taxes Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. How can i file my 2010 taxes Corporations can file Form 1139, Corporation Application for Tentative Refund. How can i file my 2010 taxes The instructions for these forms will be revised to reflect the new law. How can i file my 2010 taxes Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. How can i file my 2010 taxes Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. How can i file my 2010 taxes These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. How can i file my 2010 taxes Tax benefits for the New York Liberty Zone include the following. How can i file my 2010 taxes A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. How can i file my 2010 taxes It is allowed for the year the property is placed in service. How can i file my 2010 taxes No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. How can i file my 2010 taxes Classification of Liberty Zone leasehold improvement property as 5-year property. How can i file my 2010 taxes Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. How can i file my 2010 taxes An increased section 179 deduction for certain Liberty Zone property. How can i file my 2010 taxes Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. How can i file my 2010 taxes For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. How can i file my 2010 taxes In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. How can i file my 2010 taxes For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. How can i file my 2010 taxes For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. How can i file my 2010 taxes In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. How can i file my 2010 taxes Other 2001 Changes Other changes are discussed in the following chapters. How can i file my 2010 taxes Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. How can i file my 2010 taxes Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. How can i file my 2010 taxes As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. How can i file my 2010 taxes For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. How can i file my 2010 taxes Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. How can i file my 2010 taxes The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. How can i file my 2010 taxes This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. How can i file my 2010 taxes For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i file my 2010 taxes Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. How can i file my 2010 taxes For more information on marginal production, see section 613A(c) of the Internal Revenue Code. How can i file my 2010 taxes Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. How can i file my 2010 taxes The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. How can i file my 2010 taxes Certain limits apply. How can i file my 2010 taxes For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i file my 2010 taxes Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. How can i file my 2010 taxes Previously, the credit was only allowed for plans established after December 31, 2001. How can i file my 2010 taxes For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. How can i file my 2010 taxes Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. How can i file my 2010 taxes For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i file my 2010 taxes Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. How can i file my 2010 taxes For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i file my 2010 taxes Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. How can i file my 2010 taxes The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. How can i file my 2010 taxes The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. How can i file my 2010 taxes For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. How can i file my 2010 taxes Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. How can i file my 2010 taxes Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. How can i file my 2010 taxes Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. How can i file my 2010 taxes However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. How can i file my 2010 taxes Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. How can i file my 2010 taxes To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. How can i file my 2010 taxes However, certain property placed in service before January 1, 2006, may meet this test. How can i file my 2010 taxes Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. How can i file my 2010 taxes The property has an estimated production period of more than 2 years. How can i file my 2010 taxes The property has an estimated production period of more than 1 year and it costs more than $1 million. How can i file my 2010 taxes Transportation property is any tangible personal property used in the trade or business of transporting persons or property. How can i file my 2010 taxes For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. How can i file my 2010 taxes Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. How can i file my 2010 taxes You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. How can i file my 2010 taxes Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. How can i file my 2010 taxes These special rules have been extended to include property placed in service in 2004. How can i file my 2010 taxes For more information about these rules, see Publication 946, How To Depreciate Property. How can i file my 2010 taxes Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. How can i file my 2010 taxes For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i file my 2010 taxes Prev  Up  Next   Home   More Online Publications
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The How Can I File My 2010 Taxes

How can i file my 2010 taxes Part Five -   Standard Deduction and Itemized Deductions After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. How can i file my 2010 taxes You can subtract either the standard deduction or itemized deductions. How can i file my 2010 taxes Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). How can i file my 2010 taxes The ten chapters in this part discuss the standard deduction, each itemized deduction, and a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. How can i file my 2010 taxes See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. How can i file my 2010 taxes Table of Contents 20. How can i file my 2010 taxes   Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. How can i file my 2010 taxes Married persons who filed separate returns. How can i file my 2010 taxes 21. How can i file my 2010 taxes   Medical and Dental ExpensesWhat's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. How can i file my 2010 taxes How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons 22. How can i file my 2010 taxes   TaxesIntroductionIndian tribal government. How can i file my 2010 taxes Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. How can i file my 2010 taxes Real Estate TaxesReal estate taxes for prior years. How can i file my 2010 taxes Examples. How can i file my 2010 taxes Form 1099-S. How can i file my 2010 taxes Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. How can i file my 2010 taxes   Interest ExpenseIntroduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. How can i file my 2010 taxes Mortgage proceeds used for business or investment. How can i file my 2010 taxes 24. How can i file my 2010 taxes   ContributionsIntroduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. How can i file my 2010 taxes Household items. How can i file my 2010 taxes Deduction more than $500. How can i file my 2010 taxes Form 1098-C. How can i file my 2010 taxes Filing deadline approaching and still no Form 1098-C. How can i file my 2010 taxes Exception 1—vehicle used or improved by organization. How can i file my 2010 taxes Exception 2—vehicle given or sold to needy individual. How can i file my 2010 taxes Deduction $500 or less. How can i file my 2010 taxes Right to use property. How can i file my 2010 taxes Tangible personal property. How can i file my 2010 taxes Future interest. How can i file my 2010 taxes Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. How can i file my 2010 taxes Text message. How can i file my 2010 taxes Credit card. How can i file my 2010 taxes Pay-by-phone account. How can i file my 2010 taxes Stock certificate. How can i file my 2010 taxes Promissory note. How can i file my 2010 taxes Option. How can i file my 2010 taxes Borrowed funds. How can i file my 2010 taxes Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. How can i file my 2010 taxes   Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. How can i file my 2010 taxes Progressive deterioration. How can i file my 2010 taxes Damage from corrosive drywall. How can i file my 2010 taxes Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses 26. How can i file my 2010 taxes   Car Expenses and Other Employee Business ExpensesWhat's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. How can i file my 2010 taxes Parking fees. How can i file my 2010 taxes Advertising display on car. How can i file my 2010 taxes Car pools. How can i file my 2010 taxes Hauling tools or instruments. How can i file my 2010 taxes Union members' trips from a union hall. How can i file my 2010 taxes Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. How can i file my 2010 taxes Statutory employees. How can i file my 2010 taxes Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. How can i file my 2010 taxes   Tax Benefits for Work-Related EducationWhat's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. How can i file my 2010 taxes Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping 28. How can i file my 2010 taxes   Miscellaneous DeductionsWhat's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses 29. How can i file my 2010 taxes   Limit on Itemized DeductionsIntroduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. How can i file my 2010 taxes Prev  Up  Next   Home   More Online Publications