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Ny State Tax Forms 2011

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Ny State Tax Forms 2011

Ny state tax forms 2011 5. Ny state tax forms 2011   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Ny state tax forms 2011 Shared equity financing agreement. Ny state tax forms 2011 Donation of use of the property. Ny state tax forms 2011 Examples. Ny state tax forms 2011 Days used for repairs and maintenance. Ny state tax forms 2011 Days used as a main home before or after renting. Ny state tax forms 2011 Reporting Income and DeductionsNot used as a home. Ny state tax forms 2011 Used as a home but rented less than 15 days. Ny state tax forms 2011 Used as a home and rented 15 days or more. Ny state tax forms 2011 If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Ny state tax forms 2011 In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Ny state tax forms 2011 Only your rental expenses may deducted on Schedule E (Form 1040). Ny state tax forms 2011 Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Ny state tax forms 2011 You must also determine if the dwelling unit is considered a home. Ny state tax forms 2011 The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Ny state tax forms 2011 Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Ny state tax forms 2011 There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Ny state tax forms 2011 Dwelling unit. Ny state tax forms 2011   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Ny state tax forms 2011 It also includes all structures or other property belonging to the dwelling unit. Ny state tax forms 2011 A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Ny state tax forms 2011   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Ny state tax forms 2011 Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Ny state tax forms 2011 Example. Ny state tax forms 2011 You rent a room in your home that is always available for short-term occupancy by paying customers. Ny state tax forms 2011 You do not use the room yourself and you allow only paying customers to use the room. Ny state tax forms 2011 This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Ny state tax forms 2011 Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Ny state tax forms 2011 When dividing your expenses, follow these rules. Ny state tax forms 2011 Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Ny state tax forms 2011 (This rule does not apply when determining whether you used the unit as a home. Ny state tax forms 2011 ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Ny state tax forms 2011 Fair rental price. Ny state tax forms 2011   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Ny state tax forms 2011 The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Ny state tax forms 2011   Ask yourself the following questions when comparing another property with yours. Ny state tax forms 2011 Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Ny state tax forms 2011 Example. Ny state tax forms 2011 Your beach cottage was available for rent from June 1 through August 31 (92 days). Ny state tax forms 2011 Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Ny state tax forms 2011 The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Ny state tax forms 2011 Your family also used the cottage during the last 2 weeks of May (14 days). Ny state tax forms 2011 The cottage was not used at all before May 17 or after August 31. Ny state tax forms 2011 You figure the part of the cottage expenses to treat as rental expenses as follows. Ny state tax forms 2011 The cottage was used for rental a total of 85 days (92 − 7). Ny state tax forms 2011 The days it was available for rent but not rented (7 days) are not days of rental use. Ny state tax forms 2011 The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Ny state tax forms 2011 You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Ny state tax forms 2011 The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Ny state tax forms 2011 Your rental expenses are 85/99 (86%) of the cottage expenses. Ny state tax forms 2011 Note. Ny state tax forms 2011 When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Ny state tax forms 2011 Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Ny state tax forms 2011 Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Ny state tax forms 2011 If you have a net loss, you may not be able to deduct all of the rental expenses. Ny state tax forms 2011 See Dwelling Unit Used as a Home, next. Ny state tax forms 2011 Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Ny state tax forms 2011 You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Ny state tax forms 2011 See What is a day of personal use , later. Ny state tax forms 2011 If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Ny state tax forms 2011 Instead, count it as a day of personal use in applying both (1) and (2) above. Ny state tax forms 2011 What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Ny state tax forms 2011 You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Ny state tax forms 2011 However, see Days used as a main home before or after renting , later. Ny state tax forms 2011 A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Ny state tax forms 2011 Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Ny state tax forms 2011 ), and lineal descendants (children, grandchildren, etc. Ny state tax forms 2011 ). Ny state tax forms 2011 Anyone under an arrangement that lets you use some other dwelling unit. Ny state tax forms 2011 Anyone at less than a fair rental price. Ny state tax forms 2011 Main home. Ny state tax forms 2011   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Ny state tax forms 2011 Shared equity financing agreement. Ny state tax forms 2011   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Ny state tax forms 2011 Donation of use of the property. Ny state tax forms 2011   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Ny state tax forms 2011 Examples. Ny state tax forms 2011   The following examples show how to determine if you have days of personal use. Ny state tax forms 2011 Example 1. Ny state tax forms 2011 You and your neighbor are co-owners of a condominium at the beach. Ny state tax forms 2011 Last year, you rented the unit to vacationers whenever possible. Ny state tax forms 2011 The unit was not used as a main home by anyone. Ny state tax forms 2011 Your neighbor used the unit for 2 weeks last year; you did not use it at all. Ny state tax forms 2011 Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Ny state tax forms 2011 Example 2. Ny state tax forms 2011 You and your neighbors are co-owners of a house under a shared equity financing agreement. Ny state tax forms 2011 Your neighbors live in the house and pay you a fair rental price. Ny state tax forms 2011 Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Ny state tax forms 2011 This is because your neighbors rent the house as their main home under a shared equity financing agreement. Ny state tax forms 2011 Example 3. Ny state tax forms 2011 You own a rental property that you rent to your son. Ny state tax forms 2011 Your son does not own any interest in this property. Ny state tax forms 2011 He uses it as his main home and pays you a fair rental price. Ny state tax forms 2011 Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Ny state tax forms 2011 Example 4. Ny state tax forms 2011 You rent your beach house to Rosa. Ny state tax forms 2011 Rosa rents her cabin in the mountains to you. Ny state tax forms 2011 You each pay a fair rental price. Ny state tax forms 2011 You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Ny state tax forms 2011 Example 5. Ny state tax forms 2011 You rent an apartment to your mother at less than a fair rental price. Ny state tax forms 2011 You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Ny state tax forms 2011 Days used for repairs and maintenance. Ny state tax forms 2011   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Ny state tax forms 2011 Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Ny state tax forms 2011 Example. Ny state tax forms 2011 Corey owns a cabin in the mountains that he rents for most of the year. Ny state tax forms 2011 He spends a week at the cabin with family members. Ny state tax forms 2011 Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Ny state tax forms 2011 Corey's family members, however, work substantially full time on the cabin each day during the week. Ny state tax forms 2011 The main purpose of being at the cabin that week is to do maintenance work. Ny state tax forms 2011 Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Ny state tax forms 2011 Days used as a main home before or after renting. Ny state tax forms 2011   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Ny state tax forms 2011 Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Ny state tax forms 2011 You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Ny state tax forms 2011 However, this special rule does not apply when dividing expenses between rental and personal use. Ny state tax forms 2011 See Property Changed to Rental Use in chapter 4. Ny state tax forms 2011 Example 1. Ny state tax forms 2011 On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Ny state tax forms 2011 You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Ny state tax forms 2011 On June 1, 2013, you moved back into your old house. Ny state tax forms 2011 The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Ny state tax forms 2011 Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Ny state tax forms 2011 Example 2. Ny state tax forms 2011 On January 31, you moved out of the condominium where you had lived for 3 years. Ny state tax forms 2011 You offered it for rent at a fair rental price beginning on February 1. Ny state tax forms 2011 You were unable to rent it until April. Ny state tax forms 2011 On September 15, you sold the condominium. Ny state tax forms 2011 The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Ny state tax forms 2011 Examples. Ny state tax forms 2011   The following examples show how to determine whether you used your rental property as a home. Ny state tax forms 2011 Example 1. Ny state tax forms 2011 You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Ny state tax forms 2011 You rented the basement apartment at a fair rental price to college students during the regular school year. Ny state tax forms 2011 You rented to them on a 9-month lease (273 days). Ny state tax forms 2011 You figured 10% of the total days rented to others at a fair rental price is 27 days. Ny state tax forms 2011 During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Ny state tax forms 2011 Your basement apartment was used as a home because you used it for personal purposes for 30 days. Ny state tax forms 2011 Rent-free use by your brothers is considered personal use. Ny state tax forms 2011 Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Ny state tax forms 2011 Example 2. Ny state tax forms 2011 You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Ny state tax forms 2011 Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Ny state tax forms 2011 You figured 10% of the total days rented to others at a fair rental price is 3 days. Ny state tax forms 2011 The room was used as a home because you used it for personal purposes for 21 days. Ny state tax forms 2011 That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Ny state tax forms 2011 Example 3. Ny state tax forms 2011 You own a condominium apartment in a resort area. Ny state tax forms 2011 You rented it at a fair rental price for a total of 170 days during the year. Ny state tax forms 2011 For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Ny state tax forms 2011 Your family actually used the apartment for 10 of those days. Ny state tax forms 2011 Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Ny state tax forms 2011 You figured 10% of the total days rented to others at a fair rental price is 16 days. Ny state tax forms 2011 Your family also used the apartment for 7 other days during the year. Ny state tax forms 2011 You used the apartment as a home because you used it for personal purposes for 17 days. Ny state tax forms 2011 That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Ny state tax forms 2011 Minimal rental use. Ny state tax forms 2011   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Ny state tax forms 2011 See Used as a home but rented less than 15 days, later, for more information. Ny state tax forms 2011 Limit on deductions. Ny state tax forms 2011   Renting a dwelling unit that is considered a home is not a passive activity. Ny state tax forms 2011 Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Ny state tax forms 2011 The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Ny state tax forms 2011 Any expenses carried forward to the next year will be subject to any limits that apply for that year. Ny state tax forms 2011 This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Ny state tax forms 2011   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Ny state tax forms 2011 Reporting Income and Deductions Property not used for personal purposes. Ny state tax forms 2011   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Ny state tax forms 2011 Property used for personal purposes. Ny state tax forms 2011   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Ny state tax forms 2011 Not used as a home. Ny state tax forms 2011   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Ny state tax forms 2011 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Ny state tax forms 2011 The expenses for personal use are not deductible as rental expenses. Ny state tax forms 2011   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Ny state tax forms 2011 Used as a home but rented less than 15 days. Ny state tax forms 2011   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Ny state tax forms 2011 You are not required to report the rental income and rental expenses from this activity. Ny state tax forms 2011 The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Ny state tax forms 2011 See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Ny state tax forms 2011 Used as a home and rented 15 days or more. Ny state tax forms 2011   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Ny state tax forms 2011 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Ny state tax forms 2011 The expenses for personal use are not deductible as rental expenses. Ny state tax forms 2011   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Ny state tax forms 2011 You do not need to use Worksheet 5-1. Ny state tax forms 2011   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Ny state tax forms 2011 To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Ny state tax forms 2011 Worksheet 5-1. Ny state tax forms 2011 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Ny state tax forms 2011 Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Ny state tax forms 2011 ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Ny state tax forms 2011 Rental Use Percentage A. Ny state tax forms 2011 Total days available for rent at fair rental price A. Ny state tax forms 2011       B. Ny state tax forms 2011 Total days available for rent (line A) but not rented B. Ny state tax forms 2011       C. Ny state tax forms 2011 Total days of rental use. Ny state tax forms 2011 Subtract line B from line A C. Ny state tax forms 2011       D. Ny state tax forms 2011 Total days of personal use (including days rented at less than fair rental price) D. Ny state tax forms 2011       E. Ny state tax forms 2011 Total days of rental and personal use. Ny state tax forms 2011 Add lines C and D E. Ny state tax forms 2011       F. Ny state tax forms 2011 Percentage of expenses allowed for rental. Ny state tax forms 2011 Divide line C by line E     F. Ny state tax forms 2011 . Ny state tax forms 2011 PART II. Ny state tax forms 2011 Allowable Rental Expenses 1. Ny state tax forms 2011 Enter rents received 1. Ny state tax forms 2011   2a. Ny state tax forms 2011 Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Ny state tax forms 2011       b. Ny state tax forms 2011 Enter the rental portion of real estate taxes b. Ny state tax forms 2011       c. Ny state tax forms 2011 Enter the rental portion of deductible casualty and theft losses (see instructions) c. Ny state tax forms 2011       d. Ny state tax forms 2011 Enter direct rental expenses (see instructions) d. Ny state tax forms 2011       e. Ny state tax forms 2011 Fully deductible rental expenses. Ny state tax forms 2011 Add lines 2a–2d. Ny state tax forms 2011 Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Ny state tax forms 2011   3. Ny state tax forms 2011 Subtract line 2e from line 1. Ny state tax forms 2011 If zero or less, enter -0- 3. Ny state tax forms 2011   4a. Ny state tax forms 2011 Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Ny state tax forms 2011       b. Ny state tax forms 2011 Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Ny state tax forms 2011       c. Ny state tax forms 2011 Carryover of operating expenses from 2012 worksheet c. Ny state tax forms 2011       d. Ny state tax forms 2011 Add lines 4a–4c d. Ny state tax forms 2011       e. Ny state tax forms 2011 Allowable expenses. Ny state tax forms 2011 Enter the smaller of line 3 or line 4d (see instructions) 4e. Ny state tax forms 2011   5. Ny state tax forms 2011 Subtract line 4e from line 3. Ny state tax forms 2011 If zero or less, enter -0- 5. Ny state tax forms 2011   6a. Ny state tax forms 2011 Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Ny state tax forms 2011       b. Ny state tax forms 2011 Enter the rental portion of depreciation of the dwelling unit b. Ny state tax forms 2011       c. Ny state tax forms 2011 Carryover of excess casualty losses and depreciation from 2012 worksheet c. Ny state tax forms 2011       d. Ny state tax forms 2011 Add lines 6a–6c d. Ny state tax forms 2011       e. Ny state tax forms 2011 Allowable excess casualty and theft losses and depreciation. Ny state tax forms 2011 Enter the smaller of  line 5 or line 6d (see instructions) 6e. Ny state tax forms 2011   PART III. Ny state tax forms 2011 Carryover of Unallowed Expenses to Next Year 7a. Ny state tax forms 2011 Operating expenses to be carried over to next year. Ny state tax forms 2011 Subtract line 4e from line 4d 7a. Ny state tax forms 2011   b. Ny state tax forms 2011 Excess casualty and theft losses and depreciation to be carried over to next year. Ny state tax forms 2011  Subtract line 6e from line 6d b. Ny state tax forms 2011   Worksheet 5-1 Instructions. Ny state tax forms 2011 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Ny state tax forms 2011 Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Ny state tax forms 2011 Line 2a. Ny state tax forms 2011 Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Ny state tax forms 2011 Do not include interest on a loan that did not benefit the dwelling unit. Ny state tax forms 2011 For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Ny state tax forms 2011 Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Ny state tax forms 2011 Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Ny state tax forms 2011   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Ny state tax forms 2011 See the Schedule A instructions. Ny state tax forms 2011 However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Ny state tax forms 2011 See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Ny state tax forms 2011 Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Ny state tax forms 2011   Note. Ny state tax forms 2011 Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Ny state tax forms 2011 Instead, figure the personal portion on a separate Schedule A. Ny state tax forms 2011 If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Ny state tax forms 2011           Line 2c. Ny state tax forms 2011 Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Ny state tax forms 2011 To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Ny state tax forms 2011 If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Ny state tax forms 2011 On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Ny state tax forms 2011 Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Ny state tax forms 2011   Note. Ny state tax forms 2011 Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Ny state tax forms 2011 Instead, figure the personal portion on a separate Form 4684. Ny state tax forms 2011           Line 2d. Ny state tax forms 2011 Enter the total of your rental expenses that are directly related only to the rental activity. Ny state tax forms 2011 These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Ny state tax forms 2011 Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Ny state tax forms 2011           Line 2e. Ny state tax forms 2011 You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Ny state tax forms 2011 Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Ny state tax forms 2011           Line 4b. Ny state tax forms 2011 On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Ny state tax forms 2011 If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Ny state tax forms 2011 Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Ny state tax forms 2011           Line 4e. Ny state tax forms 2011 You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Ny state tax forms 2011 *           Line 6a. Ny state tax forms 2011 To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Ny state tax forms 2011   A. Ny state tax forms 2011 Enter the amount from Form 4684, line 10       B. Ny state tax forms 2011 Enter the rental portion of line A       C. Ny state tax forms 2011 Enter the amount from line 2c of this worksheet       D. Ny state tax forms 2011 Subtract line C from line B. Ny state tax forms 2011 Enter the result here and on line 6a of this worksheet               Line 6e. Ny state tax forms 2011 You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Ny state tax forms 2011 * *Allocating the limited deduction. Ny state tax forms 2011 If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Ny state tax forms 2011 Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Ny state tax forms 2011 Prev  Up  Next   Home   More Online Publications
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The Ny State Tax Forms 2011

Ny state tax forms 2011 Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Ny state tax forms 2011 , Students, teachers, and researchers. Ny state tax forms 2011 A Accuracy-related penalties, Accuracy-related penalty. Ny state tax forms 2011 Additional Medicare Tax, Additional Medicare Tax. Ny state tax forms 2011 , Additional Medicare Tax. Ny state tax forms 2011 Adoption credit Dual-status alien, Adoption credit. Ny state tax forms 2011 Nonresident alien, Adoption credit. Ny state tax forms 2011 Resident alien, Adoption credit. Ny state tax forms 2011 Agricultural workers, Agricultural workers. Ny state tax forms 2011 , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Ny state tax forms 2011 Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Ny state tax forms 2011 S. Ny state tax forms 2011 possessions. Ny state tax forms 2011 , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Ny state tax forms 2011 Source rule, Pensions and Annuities Asset-use test, Asset-use test. Ny state tax forms 2011 Assistance (see Tax help) Athletes, professional, Professional athletes. Ny state tax forms 2011 Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Ny state tax forms 2011 Beneficiary of estate or trust, Beneficiary of an estate or trust. Ny state tax forms 2011 Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Ny state tax forms 2011 Business operations, Business operations. Ny state tax forms 2011 Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Ny state tax forms 2011 S. Ny state tax forms 2011 , Trade or Business in the United States Business-activities test, Business-activities test. Ny state tax forms 2011 C Canada Commuters, Regular commuters from Canada or Mexico. Ny state tax forms 2011 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Ny state tax forms 2011 Residents of, Residents of Mexico or Canada or U. Ny state tax forms 2011 S. Ny state tax forms 2011 nationals. Ny state tax forms 2011 Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Ny state tax forms 2011 Withholding tax, U. Ny state tax forms 2011 S. Ny state tax forms 2011 nationals or residents of Canada, Mexico, or South Korea. Ny state tax forms 2011 Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Ny state tax forms 2011 Central withholding agreements, Central withholding agreements. Ny state tax forms 2011 Charitable contributions, Charitable contributions. Ny state tax forms 2011 Child and dependent care credit Dual-status alien, Child and dependent care credit. Ny state tax forms 2011 Nonresident alien, Child and dependent care credit. Ny state tax forms 2011 Resident alien, Child and dependent care credit. Ny state tax forms 2011 Child tax credit Resident alien, Child tax credit. Ny state tax forms 2011 , Child tax credit. Ny state tax forms 2011 , Child tax credit. Ny state tax forms 2011 Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Ny state tax forms 2011 Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Ny state tax forms 2011 Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Ny state tax forms 2011 Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Ny state tax forms 2011 Resident alien, Credit for the elderly or the disabled. Ny state tax forms 2011 Credits against tax Child and dependent care credit, Child and dependent care credit. Ny state tax forms 2011 , Child and dependent care credit. Ny state tax forms 2011 Child tax credit, Child tax credit. Ny state tax forms 2011 , Child tax credit. Ny state tax forms 2011 , Child tax credit. Ny state tax forms 2011 Credit for the elderly or the disabled, 6) Tax credits. Ny state tax forms 2011 Dual-status alien, Credits Earned income credit, Earned income credit. Ny state tax forms 2011 , 6) Tax credits. Ny state tax forms 2011 Education credits, Education credits. Ny state tax forms 2011 , Education credits. Ny state tax forms 2011 , 6) Tax credits. Ny state tax forms 2011 Excess social security tax withheld, Excess social security tax withheld. Ny state tax forms 2011 Foreign tax credit, Foreign tax credit. Ny state tax forms 2011 , Foreign tax credit. Ny state tax forms 2011 Hope credit, Education credits. Ny state tax forms 2011 , Education credits. Ny state tax forms 2011 Lifetime learning credit, Education credits. Ny state tax forms 2011 , Education credits. Ny state tax forms 2011 Retirement savings contributions, Retirement savings contributions credit. Ny state tax forms 2011 , Retirement savings contributions credit. Ny state tax forms 2011 , Retirement savings contributions credit. Ny state tax forms 2011 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Ny state tax forms 2011 Tax withheld at source, Tax withheld at the source. Ny state tax forms 2011 Tax withheld on partnership income, Tax withheld on partnership income. Ny state tax forms 2011 Withholding from wages, Withholding from wages. Ny state tax forms 2011 Crew members Alien status, Crew members. Ny state tax forms 2011 Compensation, Crew members. Ny state tax forms 2011 Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Ny state tax forms 2011 Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Ny state tax forms 2011 Depreciable property, Depreciable property. Ny state tax forms 2011 Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Ny state tax forms 2011 Dividends, U. Ny state tax forms 2011 S. Ny state tax forms 2011 source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Ny state tax forms 2011 Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Ny state tax forms 2011 Earned income credit, 6) Tax credits. Ny state tax forms 2011 Education credit, 6) Tax credits. Ny state tax forms 2011 Exemptions, 2) Exemptions. Ny state tax forms 2011 Foreign tax credit, Foreign tax credit. Ny state tax forms 2011 Forms to file, Forms To File Head of household. Ny state tax forms 2011 , 3) Head of household. Ny state tax forms 2011 Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Ny state tax forms 2011 Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Ny state tax forms 2011 Tax rates, 5) Tax rates. Ny state tax forms 2011 When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Ny state tax forms 2011 Nonresident alien, Earned income credit. Ny state tax forms 2011 Resident alien, Earned income credit. Ny state tax forms 2011 Education credits Dual-status alien, 6) Tax credits. Ny state tax forms 2011 Nonresident alien, Education credits. Ny state tax forms 2011 Resident alien, Education credits. Ny state tax forms 2011 Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Ny state tax forms 2011 Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Ny state tax forms 2011 Employees of international organizations, Employees of international organizations. Ny state tax forms 2011 Employees, household, Household employees. Ny state tax forms 2011 Employees, withholding exemption under tax treaty, Employees and independent contractors. Ny state tax forms 2011 Employer identification number, Employer identification number (EIN). Ny state tax forms 2011 Estate, beneficiary, Beneficiary of an estate or trust. Ny state tax forms 2011 Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Ny state tax forms 2011 Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Ny state tax forms 2011 Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Ny state tax forms 2011 Compensation from a foreign employer, Students and exchange visitors. Ny state tax forms 2011 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Ny state tax forms 2011 Treaty income, Income affected by treaties. Ny state tax forms 2011 , Treaty Income Exempt individual, Exempt individual. Ny state tax forms 2011 Exemption from withholding Employees, Employees and independent contractors. Ny state tax forms 2011 Independent contractors, Employees and independent contractors. Ny state tax forms 2011 Students, teachers, and researchers, Students, teachers, and researchers. Ny state tax forms 2011 Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Ny state tax forms 2011 Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Ny state tax forms 2011 S. Ny state tax forms 2011 nationals. Ny state tax forms 2011 Residents of South Korea, Residents of South Korea. Ny state tax forms 2011 U. Ny state tax forms 2011 S. Ny state tax forms 2011 nationals, Residents of Mexico or Canada or U. Ny state tax forms 2011 S. Ny state tax forms 2011 nationals. Ny state tax forms 2011 Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Ny state tax forms 2011 Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Ny state tax forms 2011 Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Ny state tax forms 2011 Nonresident alien, Figuring Your Tax U. Ny state tax forms 2011 S. Ny state tax forms 2011 Virgin Islands, Aliens from the U. Ny state tax forms 2011 S. Ny state tax forms 2011 Virgin Islands. Ny state tax forms 2011 Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Ny state tax forms 2011 Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Ny state tax forms 2011 , Foreign employer. Ny state tax forms 2011 Foreign government employees Alien status, Foreign government-related individuals. Ny state tax forms 2011 Exempt from U. Ny state tax forms 2011 S. Ny state tax forms 2011 tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Ny state tax forms 2011 S. Ny state tax forms 2011 tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Ny state tax forms 2011 Foreign tax credit Dual-status alien, Foreign tax credit. Ny state tax forms 2011 Nonresident alien, Foreign tax credit. Ny state tax forms 2011 Resident alien, Foreign tax credit. Ny state tax forms 2011 Forms, Form 8843. Ny state tax forms 2011 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Ny state tax forms 2011 , Foreign tax credit. Ny state tax forms 2011 , Foreign tax credit. Ny state tax forms 2011 2063, Form 2063 2106, Deductible travel expenses. Ny state tax forms 2011 2210, Penalty for failure to pay estimated income tax. Ny state tax forms 2011 3903, Moving expenses. Ny state tax forms 2011 4563, Residents of American Samoa. Ny state tax forms 2011 4790 (see FinCEN 105) 6251, Alternative minimum tax. Ny state tax forms 2011 8233, Employees and independent contractors. Ny state tax forms 2011 8275, Disclosure statement. Ny state tax forms 2011 8288, Credit for tax withheld. Ny state tax forms 2011 8288-A, Credit for tax withheld. Ny state tax forms 2011 8288-B, Withholding certificates. Ny state tax forms 2011 8801, Credit for prior year minimum tax. Ny state tax forms 2011 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Ny state tax forms 2011 8843, Form 8843. Ny state tax forms 2011 8854, Reporting requirements. Ny state tax forms 2011 FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Ny state tax forms 2011 W-7, Individual taxpayer identification number (ITIN). Ny state tax forms 2011 W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Ny state tax forms 2011 G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Ny state tax forms 2011 Resident alien, Head of household. Ny state tax forms 2011 Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Ny state tax forms 2011 I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Ny state tax forms 2011 Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Ny state tax forms 2011 Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Ny state tax forms 2011 S. Ny state tax forms 2011 sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Ny state tax forms 2011 Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Ny state tax forms 2011 Exemptions for spouse and dependents, Students and business apprentices from India. Ny state tax forms 2011 Standard deduction, Students and business apprentices from India. Ny state tax forms 2011 Withholding allowances, Students and business apprentices from India. Ny state tax forms 2011 Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Ny state tax forms 2011 Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Ny state tax forms 2011 Intangible property, Intangible property. Ny state tax forms 2011 Interest Portfolio, Portfolio interest. Ny state tax forms 2011 , Interest that does not qualify as portfolio interest. Ny state tax forms 2011 Interest income Contingent, Contingent interest. Ny state tax forms 2011 Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Ny state tax forms 2011 Exempt from U. Ny state tax forms 2011 S. Ny state tax forms 2011 tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Ny state tax forms 2011 Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Ny state tax forms 2011 K Korea, South Exemptions, Residents of South Korea. Ny state tax forms 2011 , Exemptions Married filing separately, Married nonresident alien. Ny state tax forms 2011 Qualifying widow filing status, Qualifying widow(er). Ny state tax forms 2011 Withholding tax, U. Ny state tax forms 2011 S. Ny state tax forms 2011 nationals or residents of Canada, Mexico, or South Korea. Ny state tax forms 2011 L Last year of residency, Last Year of Residency Long-term U. Ny state tax forms 2011 S. Ny state tax forms 2011 resident Defined, Long-term resident defined. Ny state tax forms 2011 Expatriation tax, Long-term resident defined. Ny state tax forms 2011 Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Ny state tax forms 2011 Of nonresident aliens, Losses. Ny state tax forms 2011 Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Ny state tax forms 2011 Resident alien, Married filing jointly. Ny state tax forms 2011 Medical condition, Medical condition. Ny state tax forms 2011 Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Ny state tax forms 2011 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Ny state tax forms 2011 Residents of, Residents of Mexico or Canada or U. Ny state tax forms 2011 S. Ny state tax forms 2011 nationals. Ny state tax forms 2011 Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Ny state tax forms 2011 Withholding tax, U. Ny state tax forms 2011 S. Ny state tax forms 2011 nationals or residents of Canada, Mexico, or South Korea. Ny state tax forms 2011 Miscellaneous deductions, Job expenses and other miscellaneous deductions. Ny state tax forms 2011 Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Ny state tax forms 2011 Multi-level marketing, Multi-level marketing. Ny state tax forms 2011 , Multi-level marketing. Ny state tax forms 2011 Municipal bonds, State and local government obligations. Ny state tax forms 2011 N National of the United States, Qualifying widow(er). Ny state tax forms 2011 , 5) Tax rates. Ny state tax forms 2011 , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Ny state tax forms 2011 Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Ny state tax forms 2011 Business expenses, Ordinary and necessary business expenses. Ny state tax forms 2011 Casualty and theft losses, Casualty and theft losses. Ny state tax forms 2011 Charitable contributions, Charitable contributions. Ny state tax forms 2011 Child care credit, Child and dependent care credit. Ny state tax forms 2011 Credit for excess social security tax withheld, Excess social security tax withheld. Ny state tax forms 2011 Credit for income tax withheld, Withholding from wages. Ny state tax forms 2011 Credit for prior year minimum tax, Credit for prior year minimum tax. Ny state tax forms 2011 Defined, Nonresident Aliens Earned income credit, Earned income credit. Ny state tax forms 2011 Education credits, Education credits. Ny state tax forms 2011 Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Ny state tax forms 2011 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Ny state tax forms 2011 How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Ny state tax forms 2011 Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Ny state tax forms 2011 Losses, Losses. Ny state tax forms 2011 Married filing jointly, Married nonresident alien. Ny state tax forms 2011 Miscellaneous deductions, Job expenses and other miscellaneous deductions. Ny state tax forms 2011 Moving expenses, Moving expenses. Ny state tax forms 2011 Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Ny state tax forms 2011 Standard deduction, Standard deduction. Ny state tax forms 2011 State and local income taxes, State and local income taxes. Ny state tax forms 2011 Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Ny state tax forms 2011 Tax withheld at source, Tax withheld at the source. Ny state tax forms 2011 Travel expenses, Travel expenses. Ny state tax forms 2011 Withholding from partnership income, Tax withheld on partnership income. Ny state tax forms 2011 Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Ny state tax forms 2011 Registered, Obligations in registered form. Ny state tax forms 2011 Original issue discount, Original issue discount (OID). Ny state tax forms 2011 P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Ny state tax forms 2011 Payment against U. Ny state tax forms 2011 S. Ny state tax forms 2011 tax, Payments Tax withheld at the source, Tax withheld at the source. Ny state tax forms 2011 Withholding from wages, Tax Withheld Penalties, Penalties. Ny state tax forms 2011 , Penalties Accuracy-related, Accuracy-related penalty. Ny state tax forms 2011 Failure to file, Filing late. Ny state tax forms 2011 Failure to pay, Paying tax late. Ny state tax forms 2011 Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Ny state tax forms 2011 Fraud, Fraud. Ny state tax forms 2011 Frivolous tax submission, Frivolous tax submission. Ny state tax forms 2011 Negligence, Negligence or disregard. Ny state tax forms 2011 Substantial understatement of income tax, Substantial understatement of income tax. Ny state tax forms 2011 Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Ny state tax forms 2011 Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Ny state tax forms 2011 Pensions, Pensions. Ny state tax forms 2011 Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Ny state tax forms 2011 Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Ny state tax forms 2011 S. Ny state tax forms 2011 business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Ny state tax forms 2011 , Interest that does not qualify as portfolio interest. Ny state tax forms 2011 Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Ny state tax forms 2011 Property Depreciable, Depreciable property. Ny state tax forms 2011 Intangible, Intangible property. Ny state tax forms 2011 Inventory, Inventory property. Ny state tax forms 2011 Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Ny state tax forms 2011 Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Ny state tax forms 2011 S. Ny state tax forms 2011 possessions. Ny state tax forms 2011 , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Ny state tax forms 2011 Q Qualified investment entity Distributions paid by, Qualified investment entities. Ny state tax forms 2011 R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Ny state tax forms 2011 Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Ny state tax forms 2011 Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Ny state tax forms 2011 S. Ny state tax forms 2011 real property interest, U. Ny state tax forms 2011 S. Ny state tax forms 2011 real property interest. Ny state tax forms 2011 Real property income, Real property income. Ny state tax forms 2011 Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Ny state tax forms 2011 Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Ny state tax forms 2011 , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Ny state tax forms 2011 Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Ny state tax forms 2011 , Child tax credit. Ny state tax forms 2011 , Child tax credit. Ny state tax forms 2011 Defined, Resident Aliens Education credits, Education credits. Ny state tax forms 2011 Head of household, Head of household. Ny state tax forms 2011 Married filing jointly, Married filing jointly. Ny state tax forms 2011 Qualifying widow(er), Qualifying widow(er). Ny state tax forms 2011 Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Ny state tax forms 2011 Nonresident alien, Retirement savings contributions credit. Ny state tax forms 2011 Resident alien, Retirement savings contributions credit. Ny state tax forms 2011 Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Ny state tax forms 2011 Where to get, Where to get a sailing or departure permit. Ny state tax forms 2011 Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Ny state tax forms 2011 Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Ny state tax forms 2011 Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Ny state tax forms 2011 Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Ny state tax forms 2011 Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Ny state tax forms 2011 Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Ny state tax forms 2011 Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Ny state tax forms 2011 State and local income taxes, State and local income taxes. Ny state tax forms 2011 Stocks, trading in, Trading in stocks, securities, and commodities. Ny state tax forms 2011 Student loan interest expense, Student loan interest expense. Ny state tax forms 2011 Students Alien status, Students. Ny state tax forms 2011 Engaged in U. Ny state tax forms 2011 S. Ny state tax forms 2011 business, Students and trainees. Ny state tax forms 2011 Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Ny state tax forms 2011 Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Ny state tax forms 2011 , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Ny state tax forms 2011 , Students and business apprentices from India. Ny state tax forms 2011 , Students and business apprentices from India. Ny state tax forms 2011 , Students and business apprentices from India. Ny state tax forms 2011 Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Ny state tax forms 2011 , Tax home. Ny state tax forms 2011 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Ny state tax forms 2011 Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Ny state tax forms 2011 Income affected by, Income affected by treaties. Ny state tax forms 2011 Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Ny state tax forms 2011 Teachers Alien status, Teachers and trainees. Ny state tax forms 2011 Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Ny state tax forms 2011 , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Ny state tax forms 2011 S. Ny state tax forms 2011 , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Ny state tax forms 2011 Business operations, Business operations. Ny state tax forms 2011 Income from U. Ny state tax forms 2011 S. Ny state tax forms 2011 sources, Effectively Connected Income Partnerships, Partnerships. Ny state tax forms 2011 Personal services, Personal Services Students and trainees, Students and trainees. Ny state tax forms 2011 Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Ny state tax forms 2011 Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Ny state tax forms 2011 Trainees, Teachers and trainees. Ny state tax forms 2011 , Students and trainees. Ny state tax forms 2011 Transportation income Connected with U. Ny state tax forms 2011 S. Ny state tax forms 2011 business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Ny state tax forms 2011 Travel expenses, Travel expenses. Ny state tax forms 2011 Treaties, income affected by, Income affected by treaties. Ny state tax forms 2011 Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Ny state tax forms 2011 TTY/TDD information, How To Get Tax Help U U. Ny state tax forms 2011 S Virgin Islands, residents of Withholding on wages, Residents of the U. Ny state tax forms 2011 S. Ny state tax forms 2011 Virgin Islands. Ny state tax forms 2011 U. Ny state tax forms 2011 S. Ny state tax forms 2011 national, Qualifying widow(er). Ny state tax forms 2011 , 5) Tax rates. Ny state tax forms 2011 , Withholding on Wages U. Ny state tax forms 2011 S. Ny state tax forms 2011 real property holding corporation, U. Ny state tax forms 2011 S. Ny state tax forms 2011 real property holding corporation. Ny state tax forms 2011 U. Ny state tax forms 2011 S. Ny state tax forms 2011 real property interest, U. Ny state tax forms 2011 S. Ny state tax forms 2011 real property interest. Ny state tax forms 2011 U. Ny state tax forms 2011 S. Ny state tax forms 2011 tax-exempt income, expenses allocable to, Expenses allocable to U. Ny state tax forms 2011 S. Ny state tax forms 2011 tax-exempt income. Ny state tax forms 2011 U. Ny state tax forms 2011 S. Ny state tax forms 2011 Virgin Islands, residents of Where to file, Aliens from the U. Ny state tax forms 2011 S. Ny state tax forms 2011 Virgin Islands. Ny state tax forms 2011 W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Ny state tax forms 2011 When to file, When To File, When to file for deductions and credits. Ny state tax forms 2011 Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Ny state tax forms 2011 Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. 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