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State Tax Booklet

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State Tax Booklet

State tax booklet Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. State tax booklet Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. State tax booklet Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. State tax booklet , Adjustment of partner's basis in partnership. State tax booklet , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. State tax booklet , Basis adjustment due to casualty loss. State tax booklet Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. State tax booklet Change in use, Property changed from personal use. State tax booklet Cost, Cost as Basis Depreciable basis, Depreciable basis. State tax booklet Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. State tax booklet Term interest, Basis adjustments. State tax booklet Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. State tax booklet Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. State tax booklet Casualty loss, effect of, Basis adjustment due to casualty loss. State tax booklet Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. State tax booklet Computer (see Listed property) Computer software, Computer software. State tax booklet , Off-the-shelf computer software. State tax booklet Containers, Containers. State tax booklet Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. State tax booklet Copyright, Patents and copyrights. State tax booklet (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. State tax booklet Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. State tax booklet , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. State tax booklet Depreciation allowed, Basis adjustment for depreciation allowed or allowable. State tax booklet Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. State tax booklet , Election of ADS. State tax booklet Declining balance (150% DB) method, 150% election. State tax booklet Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. State tax booklet Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. State tax booklet Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. State tax booklet Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. State tax booklet Free tax services, Free help with your tax return. State tax booklet G General asset account Abusive transaction, Abusive transactions. State tax booklet Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. State tax booklet General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. State tax booklet Qualified infrastructure property, Qualified infrastructure property. State tax booklet Qualified property, Qualified property. State tax booklet Recovery periods for qualified property, Indian Reservation Property Related person, Related person. State tax booklet Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. State tax booklet Investment use of property, partial, Partial business or investment use. State tax booklet Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. State tax booklet Leasehold improvement property, defined, Qualified leasehold improvement property. State tax booklet , Qualified leasehold improvement property. State tax booklet Life tenant, Life tenant. State tax booklet (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. State tax booklet Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. State tax booklet Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. State tax booklet Improvements to, Improvements to listed property. State tax booklet Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. State tax booklet Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. State tax booklet M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. State tax booklet , Office in the home. State tax booklet Ownership, incidents of, Incidents of ownership. State tax booklet P Partial business use, Partial business use. State tax booklet Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. State tax booklet (see also Section 197 intangibles) Personal property, Personal property. State tax booklet Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. State tax booklet , Leased property. State tax booklet Listed, What Is Listed Property? Personal, Personal property. State tax booklet Real, Real property. State tax booklet Retired from service, Retired From Service Tangible personal, Tangible personal property. State tax booklet Term interest, Certain term interests in property. State tax booklet Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. State tax booklet , Qualified leasehold improvement property. State tax booklet Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. State tax booklet Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. State tax booklet General asset account, abusive transaction, Abusive transactions. State tax booklet Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. State tax booklet Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. State tax booklet , Related persons. State tax booklet , Related persons. State tax booklet , Related persons. State tax booklet , Related person. State tax booklet , Related persons. State tax booklet Rent-to-own property, defined, Qualified rent-to-own property. State tax booklet Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. State tax booklet Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. State tax booklet Revoking ADS election, Electing ADS. State tax booklet General asset account election, Revoking an election. State tax booklet Section 179 election, Revoking an election. State tax booklet S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. State tax booklet Carryover, Carryover of disallowed deduction. State tax booklet Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. State tax booklet Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. State tax booklet Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. State tax booklet , Off-the-shelf computer software. State tax booklet Sound recording, Films, video tapes, and recordings. State tax booklet Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. State tax booklet Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. State tax booklet T Tangible personal property, Tangible personal property. State tax booklet Term interest, Certain term interests in property. State tax booklet Trade-in of property, Trade-in of other property. State tax booklet Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. State tax booklet Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. State tax booklet MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
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The State Tax Booklet

State tax booklet Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State tax booklet Tax questions. State tax booklet Useful Items - You may want to see: What's New Earned income credit. State tax booklet  The maximum income you can earn and still claim the earned income credit has increased. State tax booklet You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. State tax booklet See Earned Income Credit , later, under Credits. State tax booklet Standard mileage rate. State tax booklet  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. State tax booklet 5 cents a mile. State tax booklet The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. State tax booklet The standard mileage rate for charitable use of your vehicle is 14 cents a mile. State tax booklet Filing status for same-sex married couples. State tax booklet  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. State tax booklet See Filing Returns , later. State tax booklet Reminders Change of address. State tax booklet  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. State tax booklet Mail it to the Internal Revenue Service Center for your old address. State tax booklet (Addresses for the Service Centers are on the back of the form. State tax booklet ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. State tax booklet Third party designee. State tax booklet  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. State tax booklet This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. State tax booklet It also allows your designee to perform certain actions. State tax booklet See your income tax instructions for details. State tax booklet Future developments. State tax booklet  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. State tax booklet irs. State tax booklet gov/pub3. State tax booklet Photographs of missing children. State tax booklet  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax booklet Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax booklet You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax booklet Introduction This publication covers the special tax situations of active members of the U. State tax booklet S. State tax booklet Armed Forces. State tax booklet It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. State tax booklet For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. State tax booklet If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. State tax booklet See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. State tax booklet For federal tax purposes, the U. State tax booklet S. State tax booklet Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. State tax booklet The U. State tax booklet S. State tax booklet Armed Forces also includes the Coast Guard. State tax booklet It does not include the U. State tax booklet S. State tax booklet Merchant Marine or the American Red Cross. State tax booklet Members serving in an area designated or treated as a combat zone are granted special tax benefits. State tax booklet In the event an area ceases to be a combat zone, the IRS will do its best to notify you. State tax booklet Many of the relief provisions will end at that time. State tax booklet Comments and suggestions. State tax booklet   We welcome your comments about this publication and your suggestions for future editions. State tax booklet   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax booklet NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax booklet Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax booklet   You can send your comments from www. State tax booklet irs. State tax booklet gov/formspubs. State tax booklet Click on “More Information” and then on “Comment on Tax Forms and Publications. State tax booklet ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax booklet Ordering forms and publications. State tax booklet   Visit www. State tax booklet irs. State tax booklet gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax booklet Internal Revenue Service 1201 N. State tax booklet Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax booklet   If you have a tax question, check the information available on IRS. State tax booklet gov or call 1-800-829-1040. State tax booklet We cannot answer tax questions sent to either of the above addresses. State tax booklet Useful Items - You may want to see: Publication 54 Tax Guide for U. State tax booklet S. State tax booklet Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. State tax booklet S. State tax booklet Government Civilian Employees Stationed Abroad 519 U. State tax booklet S. State tax booklet Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. State tax booklet S. State tax booklet Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. State tax booklet S. State tax booklet Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. State tax booklet Prev  Up  Next   Home   More Online Publications