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State Tax Forms 2014

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State Tax Forms 2014

State tax forms 2014 5. State tax forms 2014   Additional Rules for Listed Property Table of Contents Introduction Useful Items - You may want to see: What Is Listed Property?Passenger Automobiles Other Property Used for Transportation Computers and Related Peripheral Equipment Can Employees Claim a Deduction? What Is the Business-Use Requirement?How To Allocate Use Qualified Business Use Recapture of Excess Depreciation Lessee's Inclusion Amount Do the Passenger Automobile Limits Apply?Maximum Depreciation Deduction Deductions After the Recovery Period Deductions For Passenger Automobiles Acquired in a Trade-in What Records Must Be Kept?Adequate Records How Is Listed Property Information Reported? Introduction This chapter discusses the deduction limits and other special rules that apply to certain listed property. State tax forms 2014 Listed property includes cars and other property used for transportation, property used for entertainment, and certain computers. State tax forms 2014 Deductions for listed property (other than certain leased property) are subject to the following special rules and limits. State tax forms 2014 Deduction for employees. State tax forms 2014 If your use of the property is not for your employer's convenience or is not required as a condition of your employment, you cannot deduct depreciation or rent expenses for your use of the property as an employee. State tax forms 2014 Business-use requirement. State tax forms 2014 If the property is not used predominantly (more than 50%) for qualified business use, you cannot claim the section 179 deduction or a special depreciation allowance. State tax forms 2014 In addition, you must figure any depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS) using the straight line method over the ADS recovery period. State tax forms 2014 You may also have to recapture (include in income) any excess depreciation claimed in previous years. State tax forms 2014 A similar inclusion amount applies to certain leased property. State tax forms 2014 Passenger automobile limits and rules. State tax forms 2014 Annual limits apply to depreciation deductions (including section 179 deductions and any special depreciation allowance) for certain passenger automobiles. State tax forms 2014 You can continue to deduct depreciation for the unrecovered basis resulting from these limits after the end of the recovery period. State tax forms 2014 This chapter defines listed property and explains the special rules and depreciation deduction limits that apply, including the special inclusion amount rule for leased property. State tax forms 2014 It also discusses the recordkeeping rules for listed property and explains how to report information about the property on your tax return. State tax forms 2014 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property See chapter 6 for information about getting publications and forms. State tax forms 2014 What Is Listed Property? Listed property is any of the following. State tax forms 2014 Passenger automobiles (as defined later). State tax forms 2014 Any other property used for transportation, unless it is an excepted vehicle. State tax forms 2014 Property generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video-recording equipment). State tax forms 2014 Computers and related peripheral equipment, unless used only at a regular business establishment and owned or leased by the person operating the establishment. State tax forms 2014 A regular business establishment includes a portion of a dwelling unit that is used both regularly and exclusively for business as discussed in Publication 587. State tax forms 2014 Improvements to listed property. State tax forms 2014   An improvement made to listed property that must be capitalized is treated as a new item of depreciable property. State tax forms 2014 The recovery period and method of depreciation that apply to the listed property as a whole also apply to the improvement. State tax forms 2014 For example, if you must depreciate the listed property using the straight line method, you also must depreciate the improvement using the straight line method. State tax forms 2014 Passenger Automobiles A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (6,000 pounds or less of gross vehicle weight for trucks and vans). State tax forms 2014 It includes any part, component, or other item physically attached to the automobile at the time of purchase or usually included in the purchase price of an automobile. State tax forms 2014 The following vehicles are not considered passenger automobiles for these purposes. State tax forms 2014 An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business. State tax forms 2014 A vehicle used directly in the trade or business of transporting persons or property for pay or hire. State tax forms 2014 A truck or van that is a qualified nonpersonal use vehicle. State tax forms 2014 Qualified nonpersonal use vehicles. State tax forms 2014   Qualified nonpersonal use vehicles are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. State tax forms 2014 They include the trucks and vans listed as excepted vehicles under Other Property Used for Transportation , next. State tax forms 2014 They also include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. State tax forms 2014 For a detailed discussion of passenger automobiles, including leased passenger automobiles, see  Publication 463. State tax forms 2014 Other Property Used for Transportation Although vehicles used to transport persons or property for pay or hire and vehicles rated at more than the 6,000-pound threshold are not passenger automobiles, they are still “other property used for transportation” and are subject to the special rules for listed property. State tax forms 2014 Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles used to transport persons or goods. State tax forms 2014 Excepted vehicles. State tax forms 2014   Other property used for transportation does not include the following qualified nonpersonal use vehicles (defined earlier under Passenger Automobiles ). State tax forms 2014 Clearly marked police and fire vehicles. State tax forms 2014 Unmarked vehicles used by law enforcement officers if the use is officially authorized. State tax forms 2014 Ambulances used as such and hearses used as such. State tax forms 2014 Any vehicle with a loaded gross vehicle weight of over 14,000 pounds that is designed to carry cargo. State tax forms 2014 Bucket trucks (cherry pickers), cement mixers, dump trucks (including garbage trucks), flatbed trucks, and refrigerated trucks. State tax forms 2014 Combines, cranes and derricks, and forklifts. State tax forms 2014 Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat. State tax forms 2014 Qualified moving vans. State tax forms 2014 Qualified specialized utility repair trucks. State tax forms 2014 School buses used in transporting students and employees of schools. State tax forms 2014 Other buses with a capacity of at least 20 passengers that are used as passenger buses. State tax forms 2014 Tractors and other special purpose farm vehicles. State tax forms 2014 Clearly marked police and fire vehicle. State tax forms 2014   A clearly marked police or fire vehicle is a vehicle that meets all the following requirements. State tax forms 2014 It is owned or leased by a governmental unit or an agency or instrumentality of a governmental unit. State tax forms 2014 It is required to be used for commuting by a police officer or fire fighter who, when not on a regular shift, is on call at all times. State tax forms 2014 It is prohibited from being used for personal use (other than commuting) outside the limit of the police officer's arrest powers or the fire fighter's obligation to respond to an emergency. State tax forms 2014 It is clearly marked with painted insignia or words that make it readily apparent that it is a police or fire vehicle. State tax forms 2014 A marking on a license plate is not a clear marking for these purposes. State tax forms 2014 Qualified moving van. State tax forms 2014   A qualified moving van is any truck or van used by a professional moving company for moving household or business goods if the following requirements are met. State tax forms 2014 No personal use of the van is allowed other than for travel to and from a move site or for minor personal use, such as a stop for lunch on the way from one move site to another. State tax forms 2014 Personal use for travel to and from a move site happens no more than five times a month on average. State tax forms 2014 Personal use is limited to situations in which it is more convenient to the employer, because of the location of the employee's residence in relation to the location of the move site, for the van not to be returned to the employer's business location. State tax forms 2014 Qualified specialized utility repair truck. State tax forms 2014   A truck is a qualified specialized utility repair truck if it is not a van or pickup truck and all the following apply. State tax forms 2014 The truck was specifically designed for and is used to carry heavy tools, testing equipment, or parts. State tax forms 2014 Shelves, racks, or other permanent interior construction has been installed to carry and store the tools, equipment, or parts and would make it unlikely that the truck would be used, other than minimally, for personal purposes. State tax forms 2014 The employer requires the employee to drive the truck home in order to be able to respond in emergency situations for purposes of restoring or maintaining electricity, gas, telephone, water, sewer, or steam utility services. State tax forms 2014 Computers and Related Peripheral Equipment A computer is a programmable, electronically activated device capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention. State tax forms 2014 It consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. State tax forms 2014 Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. State tax forms 2014 The following are neither computers nor related peripheral equipment. State tax forms 2014 Any equipment that is an integral part of other property that is not a computer. State tax forms 2014 Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment. State tax forms 2014 Equipment of a kind used primarily for the user's amusement or entertainment, such as video games. State tax forms 2014 Can Employees Claim a Deduction? If you are an employee, you can claim a depreciation deduction for the use of your listed property (whether owned or rented) in performing services as an employee only if your use is a business use. State tax forms 2014 The use of your property in performing services as an employee is a business use only if both the following requirements are met. State tax forms 2014 The use is for your employer's convenience. State tax forms 2014 The use is required as a condition of your employment. State tax forms 2014 If these requirements are not met, you cannot deduct depreciation (including the section 179 deduction) or rent expenses for your use of the property as an employee. State tax forms 2014 Employer's convenience. State tax forms 2014   Whether the use of listed property is for your employer's convenience must be determined from all the facts. State tax forms 2014 The use is for your employer's convenience if it is for a substantial business reason of the employer. State tax forms 2014 The use of listed property during your regular working hours to carry on your employer's business generally is for the employer's convenience. State tax forms 2014 Condition of employment. State tax forms 2014   Whether the use of listed property is a condition of your employment depends on all the facts and circumstances. State tax forms 2014 The use of property must be required for you to perform your duties properly. State tax forms 2014 Your employer does not have to require explicitly that you use the property. State tax forms 2014 However, a mere statement by the employer that the use of the property is a condition of your employment is not sufficient. State tax forms 2014 Example 1. State tax forms 2014 Virginia Sycamore is employed as a courier with We Deliver, which provides local courier services. State tax forms 2014 She owns and uses a motorcycle to deliver packages to downtown offices. State tax forms 2014 We Deliver explicitly requires all delivery persons to own a car or motorcycle for use in their employment. State tax forms 2014 Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. State tax forms 2014 Example 2. State tax forms 2014 Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. State tax forms 2014 He must travel to these sites on a regular basis. State tax forms 2014 Uplift does not furnish an automobile or explicitly require him to use his own automobile. State tax forms 2014 However, it pays him for any costs he incurs in traveling to the various sites. State tax forms 2014 The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. State tax forms 2014 Example 3. State tax forms 2014 Assume the same facts as in Example 2 except that Uplift furnishes a car to Bill, who chooses to use his own car and receive payment for using it. State tax forms 2014 The use of his own car is neither for the convenience of Uplift nor required as a condition of employment. State tax forms 2014 Example 4. State tax forms 2014 Marilyn Lee is a pilot for Y Company, a small charter airline. State tax forms 2014 Y requires pilots to obtain 80 hours of flight time annually in addition to flight time spent with the airline. State tax forms 2014 Pilots usually can obtain these hours by flying with the Air Force Reserve or by flying part-time with another airline. State tax forms 2014 Marilyn owns her own airplane. State tax forms 2014 The use of her airplane to obtain the required flight hours is neither for the convenience of the employer nor required as a condition of employment. State tax forms 2014 Example 5. State tax forms 2014 David Rule is employed as an engineer with Zip, an engineering contracting firm. State tax forms 2014 He occasionally takes work home at night rather than work late in the office. State tax forms 2014 He owns and uses a home computer which is virtually identical to the office model. State tax forms 2014 His use of the computer is neither for the convenience of his employer nor required as a condition of employment. State tax forms 2014 What Is the Business-Use Requirement? You can claim the section 179 deduction and a special depreciation allowance for listed property and depreciate listed property using GDS and a declining balance method if the property meets the business-use requirement. State tax forms 2014 To meet this requirement, listed property must be used predominantly (more than 50% of its total use) for qualified business use. State tax forms 2014 If this requirement is not met, the following rules apply. State tax forms 2014 Property not used predominantly for qualified business use during the year it is placed in service does not qualify for the section 179 deduction. State tax forms 2014 Property not used predominantly for qualified business use during the year it is placed in service does not qualify for a special depreciation allowance. State tax forms 2014 Any depreciation deduction under MACRS for property not used predominantly for qualified business use during any year must be figured using the straight line method over the ADS recovery period. State tax forms 2014 This rule applies each year of the recovery period. State tax forms 2014 Excess depreciation on property previously used predominantly for qualified business use must be recaptured (included in income) in the first year in which it is no longer used predominantly for qualified business use. State tax forms 2014 A lessee must add an inclusion amount to income in the first year in which the leased property is not used predominantly for qualified business use. State tax forms 2014 Being required to use the straight line method for an item of listed property not used predominantly for qualified business use is not the same as electing the straight line method. State tax forms 2014 It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. State tax forms 2014 Exception for leased property. State tax forms 2014   The business-use requirement generally does not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. State tax forms 2014   You are considered regularly engaged in the business of leasing listed property only if you enter into contracts for the leasing of listed property with some frequency over a continuous period of time. State tax forms 2014 This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of your business in its entirety. State tax forms 2014 Occasional or incidental leasing activity is insufficient. State tax forms 2014 For example, if you lease only one passenger automobile during a tax year, you are not regularly engaged in the business of leasing automobiles. State tax forms 2014 An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. State tax forms 2014 How To Allocate Use To determine whether the business-use requirement is met, you must allocate the use of any item of listed property used for more than one purpose during the year among its various uses. State tax forms 2014 For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. State tax forms 2014 You determine the percentage of qualified business use by dividing the number of miles you drove the vehicle for business purposes during the year by the total number of miles you drove the vehicle for all purposes (including business miles) during the year. State tax forms 2014 For other listed property, allocate the property's use on the basis of the most appropriate unit of time the property is actually used (rather than merely being available for use). State tax forms 2014 For example, you can determine the percentage of business use of a computer by dividing the number of hours you used the computer for business purposes during the year by the total number of hours you used the computer for all purposes (including business use) during the year. State tax forms 2014 Entertainment use. State tax forms 2014   Treat the use of listed property for entertainment, recreation, or amusement purposes as a business use only to the extent you can deduct expenses (other than interest and property tax expenses) due to its use as an ordinary and necessary business expense. State tax forms 2014 Commuting use. State tax forms 2014   The use of an automobile for commuting is not business use, regardless of whether work is performed during the trip. State tax forms 2014 For example, a business telephone call made on a car telephone while commuting to work does not change the character of the trip from commuting to business. State tax forms 2014 This is also true for a business meeting held in a car while commuting to work. State tax forms 2014 Similarly, a business call made on an otherwise personal trip does not change the character of a trip from personal to business. State tax forms 2014 The fact that an automobile is used to display material that advertises the owner's or user's trade or business does not convert an otherwise personal use into business use. State tax forms 2014 Use of your automobile by another person. State tax forms 2014   If someone else uses your automobile, do not treat that use as business use unless one of the following conditions applies. State tax forms 2014 That use is directly connected with your business. State tax forms 2014 You properly report the value of the use as income to the other person and withhold tax on the income where required. State tax forms 2014 You are paid a fair market rent. State tax forms 2014 Treat any payment to you for the use of the automobile as a rent payment for purposes of item (3). State tax forms 2014 Employee deductions. State tax forms 2014   If you are an employee, do not treat your use of listed property as business use unless it is for your employer's convenience and is required as a condition of your employment. State tax forms 2014 See Can Employees Claim a Deduction , earlier. State tax forms 2014 Qualified Business Use Qualified business use of listed property is any use of the property in your trade or business. State tax forms 2014 However, it does not include the following uses. State tax forms 2014 The leasing of property to any 5% owner or related person (to the extent the property is used by a 5% owner or person related to the owner or lessee of the property). State tax forms 2014 The use of property as pay for the services of a 5% owner or related person. State tax forms 2014 The use of property as pay for services of any person (other than a 5% owner or related person), unless the value of the use is included in that person's gross income and income tax is withheld on that amount where required. State tax forms 2014 Property does not stop being used predominantly for qualified business use because of a transfer at death. State tax forms 2014 Exception for leasing or compensatory use of aircraft. State tax forms 2014   Treat the leasing of any aircraft by a 5% owner or related person, or the compensatory use of any aircraft, as a qualified business use if at least 25% of the total use of the aircraft during the year is for a qualified business use. State tax forms 2014 5% owner. State tax forms 2014   For a business entity that is not a corporation, a 5% owner is any person who owns more than 5% of the capital or profits interest in the business. State tax forms 2014   For a corporation, a 5% owner is any person who owns, or is considered to own, either of the following. State tax forms 2014 More than 5% of the outstanding stock of the corporation. State tax forms 2014 Stock possessing more than 5% of the total combined voting power of all stock in the corporation. State tax forms 2014 Related persons. State tax forms 2014   For a description of related persons, see Related persons in the discussion on property owned or used in 1986 under What Method Can You Use To Depreciate Your Property in chapter 1 . State tax forms 2014 For this purpose, however, treat as related persons only the relationships listed in items (1) through (10) of that discussion and substitute “50%” for “10%” each place it appears. State tax forms 2014 Examples. State tax forms 2014   The following examples illustrate whether the use of business property is qualified business use. State tax forms 2014 Example 1. State tax forms 2014 John Maple is the sole proprietor of a plumbing contracting business. State tax forms 2014 John employs his brother, Richard, in the business. State tax forms 2014 As part of Richard's pay, he is allowed to use one of the company automobiles for personal use. State tax forms 2014 The company includes the value of the personal use of the automobile in Richard's gross income and properly withholds tax on it. State tax forms 2014 The use of the automobile is pay for the performance of services by a related person, so it is not a qualified business use. State tax forms 2014 Example 2. State tax forms 2014 John, in Example 1, allows unrelated employees to use company automobiles for personal purposes. State tax forms 2014 He does not include the value of the personal use of the company automobiles as part of their compensation and he does not withhold tax on the value of the use of the automobiles. State tax forms 2014 This use of company automobiles by employees is not a qualified business use. State tax forms 2014 Example 3. State tax forms 2014 James Company Inc. State tax forms 2014 owns several automobiles that its employees use for business purposes. State tax forms 2014 The employees also are allowed to take the automobiles home at night. State tax forms 2014 The fair market value of each employee's use of an automobile for any personal purpose, such as commuting to and from work, is reported as income to the employee and James Company withholds tax on it. State tax forms 2014 This use of company automobiles by employees, even for personal purposes, is a qualified business use for the company. State tax forms 2014 Investment Use The use of property to produce income in a nonbusiness activity (investment use) is not a qualified business use. State tax forms 2014 However, you can treat the investment use as business use to figure the depreciation deduction for the property in a given year. State tax forms 2014 Example 1. State tax forms 2014 Sarah Bradley uses a home computer 50% of the time to manage her investments. State tax forms 2014 She also uses the computer 40% of the time in her part-time consumer research business. State tax forms 2014 Sarah's home computer is listed property because it is not used at a regular business establishment. State tax forms 2014 She does not use the computer predominantly for qualified business use. State tax forms 2014 Therefore, she cannot elect a section 179 deduction or claim a special depreciation allowance for the computer. State tax forms 2014 She must depreciate it using the straight line method over the ADS recovery period. State tax forms 2014 Her combined business/investment use for determining her depreciation deduction is 90%. State tax forms 2014 Example 2. State tax forms 2014 If Sarah uses her computer 30% of the time to manage her investments and 60% of the time in her consumer research business, it is used predominantly for qualified business use. State tax forms 2014 She can elect a section 179 deduction and, if she does not deduct all the computer's cost, she can claim a special depreciation allowance and depreciate the computer using the 200% declining balance method over the GDS recovery period. State tax forms 2014 Her combined business/investment use for determining her depreciation deduction is 90%. State tax forms 2014 Recapture of Excess Depreciation If you used listed property more than 50% in a qualified business use in the year you placed it in service, you must recapture (include in income) excess depreciation in the first year you use it 50% or less. State tax forms 2014 You also increase the adjusted basis of your property by the same amount. State tax forms 2014 Excess depreciation is: The depreciation allowable for the property (including any section 179 deduction and special depreciation allowance claimed) for years before the first year you do not use the property predominantly for qualified business use, minus The depreciation that would have been allowable for those years if you had not used the property predominantly for qualified business use in the year you placed it in service. State tax forms 2014 To determine the amount in (2) above, you must refigure the depreciation using the straight line method and the ADS recovery period. State tax forms 2014 Example. State tax forms 2014 In June 2009, Ellen Rye purchased and placed in service a pickup truck that cost $18,000. State tax forms 2014 She used it only for qualified business use for 2009 through 2012. State tax forms 2014 Ellen claimed a section 179 deduction of $10,000 based on the purchase of the truck. State tax forms 2014 She began depreciating it using the 200% DB method over a 5-year GDS recovery period. State tax forms 2014 The pickup truck's gross vehicle weight was over 6,000 pounds, so it was not subject to the passenger automobile limits discussed later under Do the Passenger Automobile Limits Apply. State tax forms 2014 During 2013, she used the truck 50% for business and 50% for personal purposes. State tax forms 2014 She includes $4,018 excess depreciation in her gross income for 2013. State tax forms 2014 The excess depreciation is determined as follows. State tax forms 2014 Total section 179 deduction ($10,000) and depreciation claimed ($6,618) for 2009 through 2012. State tax forms 2014 (Depreciation is from Table A-1. State tax forms 2014 ) $16,618 Minus: Depreciation allowable (Table A-8):     2009 – 10% of $18,000 $1,800   2010 – 20% of $18,000 3,600   2011 – 20% of $18,000 3,600   2012 – 20% of $18,000 3,600 12,600 Excess depreciation $4,018 If Ellen's use of the truck does not change to 50% for business and 50% for personal purposes until 2015, there will be no excess depreciation. State tax forms 2014 The total depreciation allowable using Table A-8 through 2015 will be $18,000, which equals the total of the section 179 deduction and depreciation she will have claimed. State tax forms 2014 Where to figure and report recapture. State tax forms 2014   Use Form 4797, Part IV, to figure the recapture amount. State tax forms 2014 Report the recapture amount as other income on the same form or schedule on which you took the depreciation deduction. State tax forms 2014 For example, report the recapture amount as other income on Schedule C (Form 1040) if you took the depreciation deduction on Schedule C. State tax forms 2014 If you took the depreciation deduction on Form 2106, report the recapture amount as other income on Form 1040, line 21. State tax forms 2014 Lessee's Inclusion Amount If you use leased listed property other than a passenger automobile for business/investment use, you must include an amount in your income in the first year your qualified business-use percentage is 50% or less. State tax forms 2014 Your qualified business-use percentage is the part of the property's total use that is qualified business use (defined earlier). State tax forms 2014 For the inclusion amount rules for a leased passenger automobile, see Leasing a Car in chapter 4 of Publication 463. State tax forms 2014 The inclusion amount is the sum of Amount A and Amount B, described next. State tax forms 2014 However, see the special rules for the inclusion amount, later, if your lease begins in the last 9 months of your tax year or is for less than one year. State tax forms 2014 Amount A. State tax forms 2014   Amount A is: The fair market value of the property, multiplied by The business/investment use for the first tax year the qualified business-use percentage is 50% or less, multiplied by The applicable percentage from Table A-19 in Appendix A . State tax forms 2014   The fair market value of the property is the value on the first day of the lease term. State tax forms 2014 If the capitalized cost of an item of listed property is specified in the lease agreement, you must treat that amount as the fair market value. State tax forms 2014 Amount B. State tax forms 2014   Amount B is: The fair market value of the property, multiplied by The average of the business/investment use for all tax years the property was leased that precede the first tax year the qualified business-use percentage is 50% or less, multiplied by The applicable percentage from Table A–20 in Appendix A . State tax forms 2014 Maximum inclusion amount. State tax forms 2014   The inclusion amount cannot be more than the sum of the deductible amounts of rent for the tax year in which the lessee must include the amount in gross income. State tax forms 2014 Inclusion amount worksheet. State tax forms 2014   The following worksheet is provided to help you figure the inclusion amount for leased listed property. State tax forms 2014 Inclusion Amount Worksheet for Leased Listed Property 1. State tax forms 2014 Fair market value   2. State tax forms 2014 Business/investment use for first year business use is 50% or less   3. State tax forms 2014 Multiply line 1 by line 2. State tax forms 2014   4. State tax forms 2014 Rate (%) from Table A-19   5. State tax forms 2014 Multiply line 3 by line 4. State tax forms 2014 This is Amount A. State tax forms 2014   6. State tax forms 2014 Fair market value   7. State tax forms 2014 Average business/investment use for years property leased before the first year business use is 50% or less . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014 . State tax forms 2014   8. State tax forms 2014 Multiply line 6 by line 7   9. State tax forms 2014 Rate (%) from Table A-20   10. State tax forms 2014 Multiply line 8 by line 9. State tax forms 2014 This is Amount B. State tax forms 2014   11. State tax forms 2014 Add line 5 and line 10. State tax forms 2014 This is your inclusion amount. State tax forms 2014 Enter here and as other income on the form or schedule on which you originally took the deduction (for example, Schedule C or F (Form 1040), Form 1040, Form 1120, etc. State tax forms 2014 )         Example. State tax forms 2014 On February 1, 2011, Larry House, a calendar year taxpayer, leased and placed in service a computer with a fair market value of $3,000. State tax forms 2014 The lease is for a period of 5 years. State tax forms 2014 Larry does not use the computer at a regular business establishment, so it is listed property. State tax forms 2014 His business use of the property (all of which is qualified business use) is 80% in 2011, 60% in 2012, and 40% in 2013. State tax forms 2014 He must add an inclusion amount to gross income for 2013, the first tax year his qualified business-use percentage is 50% or less. State tax forms 2014 The computer has a 5-year recovery period under both GDS and ADS. State tax forms 2014 2013 is the third tax year of the lease, so the applicable percentage from Table A-19 is −19. State tax forms 2014 8%. State tax forms 2014 The applicable percentage from Table A-20 is 22. State tax forms 2014 0%. State tax forms 2014 Larry's deductible rent for the computer for 2013 is $800. State tax forms 2014 Larry uses the Inclusion amount worksheet. State tax forms 2014 to figure the amount he must include in income for 2013. State tax forms 2014 His inclusion amount is $224, which is the sum of −$238 (Amount A) and $462 (Amount B). State tax forms 2014 Inclusion Amount Worksheet for Leased Listed Property 1. State tax forms 2014 Fair market value $3,000   2. State tax forms 2014 Business/investment use for first year business use is 50% or less 40 % 3. State tax forms 2014 Multiply line 1 by line 2. State tax forms 2014 1,200   4. State tax forms 2014 Rate (%) from Table A-19 −19. State tax forms 2014 8 % 5. State tax forms 2014 Multiply line 3 by line 4. State tax forms 2014 This is Amount A. State tax forms 2014 −238   6. State tax forms 2014 Fair market value 3,000   7. State tax forms 2014 Average business/investment use for years property leased before the first year business use is 50% or less 70 % 8. State tax forms 2014 Multiply line 6 by line 7 2,100   9. State tax forms 2014 Rate (%) from Table A-20 22. State tax forms 2014 0 % 10. State tax forms 2014 Multiply line 8 by line 9. State tax forms 2014 This is Amount B. State tax forms 2014 462   11. State tax forms 2014 Add line 5 and line 10. State tax forms 2014 This is your inclusion amount. State tax forms 2014 Enter here and as other income on the form or schedule on which you originally took the deduction (for example, Schedule C or F (Form 1040), Form 1040, Form 1120, etc. State tax forms 2014 ) $224           Lease beginning in the last 9 months of your tax year. State tax forms 2014    The inclusion amount is subject to a special rule if all the following apply. State tax forms 2014 The lease term begins within 9 months before the close of your tax year. State tax forms 2014 You do not use the property predominantly (more than 50%) for qualified business use during that part of the tax year. State tax forms 2014 The lease term continues into your next tax year. State tax forms 2014 Under this special rule, add the inclusion amount to income in the next tax year. State tax forms 2014 Figure the inclusion amount by taking into account the average of the business/investment use for both tax years (line 2 of the Inclusion Amount Worksheet for Leased Listed Property) and the applicable percentage for the tax year the lease term begins. State tax forms 2014 Skip lines 6 through 9 of the worksheet and enter zero on line 10. State tax forms 2014 Example 1. State tax forms 2014 On August 1, 2012, Julie Rule, a calendar year taxpayer, leased and placed in service an item of listed property. State tax forms 2014 The property is 5-year property with a fair market value of $10,000. State tax forms 2014 Her property has a recovery period of 5 years under ADS. State tax forms 2014 The lease is for 5 years. State tax forms 2014 Her business use of the property was 50% in 2012 and 90% in 2013. State tax forms 2014 She paid rent of $3,600 for 2012, of which $3,240 is deductible. State tax forms 2014 She must include $147 in income in 2013. State tax forms 2014 The $147 is the sum of Amount A and Amount B. State tax forms 2014 Amount A is $147 ($10,000 × 70% × 2. State tax forms 2014 1%), the product of the fair market value, the average business use for 2012 and 2013, and the applicable percentage for year one from Table A-19 . State tax forms 2014 Amount B is zero. State tax forms 2014 Lease for less than one year. State tax forms 2014   A special rule for the inclusion amount applies if the lease term is less than one year and you do not use the property predominantly (more than 50%) for qualified business use. State tax forms 2014 The amount included in income is the inclusion amount (figured as described in the preceding discussions) multiplied by a fraction. State tax forms 2014 The numerator of the fraction is the number of days in the lease term and the denominator is 365 (or 366 for leap years). State tax forms 2014   The lease term for listed property other than residential rental or nonresidential real property includes options to renew. State tax forms 2014 If you have two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property, treat them as one lease. State tax forms 2014 Example 2. State tax forms 2014 On October 1, 2012, John Joyce, a calendar year taxpayer, leased and placed in service an item of listed property that is 3-year property. State tax forms 2014 This property had a fair market value of $15,000 and a recovery period of 5 years under ADS. State tax forms 2014 The lease term was 6 months (ending on March 31, 2013), during which he used the property 45% in business. State tax forms 2014 He must include $71 in income in 2013. State tax forms 2014 The $71 is the sum of Amount A and Amount B. State tax forms 2014 Amount A is $71 ($15,000 × 45% × 2. State tax forms 2014 1% × 183/365), the product of the fair market value, the average business use for both years, and the applicable percentage for year one from Table A-19 , prorated for the length of the lease. State tax forms 2014 Amount B is zero. State tax forms 2014 Where to report inclusion amount. State tax forms 2014   Report the inclusion amount figured as described in the preceding discussions as other income on the same form or schedule on which you took the deduction for your rental costs. State tax forms 2014 For example, report the inclusion amount as other income on Schedule C (Form 1040) if you took the deduction on Schedule C. State tax forms 2014 If you took the deduction for rental costs on Form 2106, report the inclusion amount as other income on Form 1040, line 21. State tax forms 2014 Do the Passenger Automobile Limits Apply? The depreciation deduction, including the section 179 deduction and special depreciation allowance, you can claim for a passenger automobile (defined earlier) each year is limited. State tax forms 2014 This section describes the maximum depreciation deduction amounts for 2013 and explains how to deduct, after the recovery period, the unrecovered basis of your property that results from applying the passenger automobile limit. State tax forms 2014 Exception for leased cars. State tax forms 2014   The passenger automobile limits generally do not apply to passenger automobiles leased or held for leasing by anyone regularly engaged in the business of leasing passenger automobiles. State tax forms 2014 For information on when you are considered regularly engaged in the business of leasing listed property, including passenger automobiles, see Exception for leased property , earlier, under What Is the Business-Use Requirement . State tax forms 2014 Maximum Depreciation Deduction The passenger automobile limits are the maximum depreciation amounts you can deduct for a passenger automobile. State tax forms 2014 They are based on the date you placed the automobile in service. State tax forms 2014 Passenger Automobiles The maximum deduction amounts for most passenger automobiles are shown in the following table. State tax forms 2014 Maximum Depreciation Deduction for Passenger Automobiles Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,1601 $5,100 $3,050 $1,875 2012 11,1601 5,100 3,050 1,875 2011 11,0602 4,900 2,950 1,775 2010 11,0602  4,900 2,950 1,775 2009 10,9603 4,800 2,850 1,775 2008 10,9603  4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6104 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7105 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6606 4,900 2,950 1,775 1If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,160. State tax forms 2014 2If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,060. State tax forms 2014 3If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $2,960. State tax forms 2014 4If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $2,960. State tax forms 2014 5If you acquired the vehicle before 5/06/03, the maximum deduction is $7,660. State tax forms 2014 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,060. State tax forms 2014 6If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,060. State tax forms 2014 If your business/investment use of the automobile is less than 100%, you must reduce the maximum deduction amount by multiplying the maximum amount by the percentage of business/investment use determined on an annual basis during the tax year. State tax forms 2014 If you have a short tax year, you must reduce the maximum deduction amount by multiplying the maximum amount by a fraction. State tax forms 2014 The numerator of the fraction is the number of months and partial months in the short tax year and the denominator is 12. State tax forms 2014 Example. State tax forms 2014 On April 15, 2013, Virginia Hart bought and placed in service a new car for $14,500. State tax forms 2014 She used the car only in her business. State tax forms 2014 She files her tax return based on the calendar year. State tax forms 2014 She does not elect a section 179 deduction and elected not to claim any special depreciation allowance for the car. State tax forms 2014 Under MACRS, a car is 5-year property. State tax forms 2014 Since she placed her car in service on April 15 and used it only for business, she uses the percentages in Table A-1 to figure her MACRS depreciation on the car. State tax forms 2014 Virginia multiplies the $14,500 unadjusted basis of her car by 0. State tax forms 2014 20 to get her MACRS depreciation of $2,900 for 2013. State tax forms 2014 This $2,900 is below the maximum depreciation deduction of $3,160 for passenger automobiles placed in service in 2013. State tax forms 2014 She can deduct the full $2,900. State tax forms 2014 Electric Vehicles The maximum depreciation deductions for passenger automobiles that are produced to run primarily on electricity are higher than those for other automobiles. State tax forms 2014 The maximum deduction amounts for electric vehicles placed in service after August 5, 1997, and before January 1, 2007, are shown in the following table. State tax forms 2014 Owners of electric vehicles placed in service after December 31, 2006, should use the table of maximum deduction amounts later for electric vehicles classified as passenger automobiles or use the table of maximum deduction amounts for trucks and vans later, for electric vehicles classified as trucks and vans. State tax forms 2014 Maximum Depreciation Deduction For Electric Vehicles Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2006 $8,980 $14,400 $8,650 $5,225 2005 8,880 14,200 8,450 5,125 2004 31,8301 14,300 8,550 5,125 5/06/2003– 12/31/2003 32,0302 14,600 8,750 5,225 1/01/2003– 5/05/2003 22,8803 14,600 8,750 5,225 1If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $8,880. State tax forms 2014 2If you acquired the vehicle before 5/06/03, the maximum deduction is $22,880. State tax forms 2014 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $9,080. State tax forms 2014 3 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $9,080. State tax forms 2014 Trucks and Vans The maximum depreciation deductions for trucks and vans placed in service after 2002 are higher than those for other passenger automobiles. State tax forms 2014 The maximum deduction amounts for trucks and vans are shown in the following table. State tax forms 2014 Maximum Depreciation Deduction For Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 11,3601 5,300 3,150 1,875 2011 11,2602 5,200 3,150 1,875 2010 11,1603 5,100 3,050 1,875 2009 11,0604 4,900 2,950 1,775 2008 11,1605 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2006 3,260 5,200 3,150 1,875 2005 3,260 5,200 3,150 1,875 2004 10,9106 5,300 3,150 1,875 5/06/2003– 12/31/2003 11,0107 5,400 3,250 1,975 1/01/2003– 5/05/2003 7,9608 5,400 3,250 1,975 1 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,360. State tax forms 2014 2 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,260. State tax forms 2014 3 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,160. State tax forms 2014 4 If you elect not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $3,060. State tax forms 2014 5If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $3,160. State tax forms 2014 6If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, or the maximum deduction is $3,260. State tax forms 2014 7 If you acquired the vehicle before 5/06/03, the maximum deduction is $7,960. State tax forms 2014 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,360. State tax forms 2014 8 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,360. State tax forms 2014 Depreciation Worksheet for Passenger Automobiles You can use the following worksheet to figure your depreciation deduction using the percentage tables. State tax forms 2014 Then use the information from this worksheet to prepare Form 4562. State tax forms 2014 Depreciation Worksheet for Passenger Automobiles   Part I   1. State tax forms 2014 MACRS system (GDS or ADS)     2. State tax forms 2014 Property class     3. State tax forms 2014 Date placed in service     4. State tax forms 2014 Recovery period     5. State tax forms 2014 Method and convention     6. State tax forms 2014 Depreciation rate (from tables)     7. State tax forms 2014 Maximum depreciation deduction for this year from the appropriate table       8. State tax forms 2014 Business/investment-use percentage       9. State tax forms 2014 Multiply line 7 by line 8. State tax forms 2014 This is your adjusted maximum depreciation deduction       10. State tax forms 2014 Section 179 deduction claimed this year (not more than line 9). State tax forms 2014 Enter -0- if this is not the year you placed the car in service. State tax forms 2014         Note. State tax forms 2014  1) If line 10 is equal to line 9, stop here. State tax forms 2014 Your combined section 179 and depreciation deduction (including your special depreciation allowance) is limited to the amount on line 9. State tax forms 2014  2) If line 10 is less than line 9, complete Part II. State tax forms 2014   Part II   11. State tax forms 2014 Subtract line 10 from line 9. State tax forms 2014 This is the limit on the amount you can deduct for depreciation (including any special depreciation allowance )       12. State tax forms 2014 Cost or other basis (reduced by any alternative motor vehicle credit 1or credit for electric vehicles 2)       13. State tax forms 2014 Multiply line 12 by line 8. State tax forms 2014 This is your business/investment cost       14. State tax forms 2014 Section 179 deduction claimed in the year you placed the car in service       15. State tax forms 2014 Subtract line 14 from line 13. State tax forms 2014 This is your tentative basis for depreciation       16. State tax forms 2014 Multiply line 15 by . State tax forms 2014 50 if the 50% special depreciation allowance applies. State tax forms 2014 This is your special depreciation allowance. State tax forms 2014 Enter -0- if this is not the year you placed the car in service, the car is not qualified property, or you elected not to claim a special depreciation allowance       Note 1) If line 16 is equal to line 11, stop here. State tax forms 2014 Your depreciation deduction (including your special depreciation allowance) is limited to the amount on line 11. State tax forms 2014  2) If line 16 is less than line 11, complete Part III. State tax forms 2014   Part III   17. State tax forms 2014 Subtract line 16 from 11. State tax forms 2014 This is the limit on the amount you can deduct for MACRS depreciation       18. State tax forms 2014 Subtract line 16 from line 15. State tax forms 2014 This is your basis for depreciation. State tax forms 2014       19. State tax forms 2014 Multiply line 18 by line 6. State tax forms 2014 This is your tentative MACRS depreciation deduction. State tax forms 2014       20. State tax forms 2014 Enter the lesser of line 17 or line 19. State tax forms 2014 This is your MACRS depreciation deduction. State tax forms 2014     1 When figuring the amount to enter on line 12, do not reduce your cost or other basis by any section 179 deduction you claimed for your car. State tax forms 2014 2 Reduce the basis by the lesser of $4,000 or 10% of the cost of the vehicle even if the credit is less than that amount. State tax forms 2014             Deductions After the Recovery Period If the depreciation deductions for your automobile are reduced under the passenger automobile limits, you will have unrecovered basis in your automobile at the end of the recovery period. State tax forms 2014 If you continue to use the automobile for business, you can deduct that unrecovered basis after the recovery period ends. State tax forms 2014 You can claim a depreciation deduction in each succeeding tax year until you recover your full basis in the car. State tax forms 2014 The maximum amount you can deduct each year is determined by the date you placed the car in service and your business/investment-use percentage. State tax forms 2014 See Maximum Depreciation Deduction , earlier. State tax forms 2014 Unrecovered basis is the cost or other basis of the passenger automobile reduced by any clean-fuel vehicle deduction, electric vehicle credit, depreciation, and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use and the passenger automobile limits had not applied. State tax forms 2014 You cannot claim a depreciation deduction for listed property other than passenger automobiles after the recovery period ends. State tax forms 2014 There is no unrecovered basis at the end of the recovery period because you are considered to have used this property 100% for business and investment purposes during all of the recovery period. State tax forms 2014 Example. State tax forms 2014 In May 2007, you bought and placed in service a car costing $31,500. State tax forms 2014 The car was 5-year property under GDS (MACRS). State tax forms 2014 You did not elect a section 179 deduction and elected not to claim any special depreciation allowance for the car. State tax forms 2014 You used the car exclusively for business during the recovery period (2007 through 2012). State tax forms 2014 You figured your depreciation as shown below. State tax forms 2014 Year Percentage Amount Limit   Allowed 2007 20. State tax forms 2014 0% $6,300 $2,960   $2,960 2008 32. State tax forms 2014 0 10,080 4,800   4,800 2009 19. State tax forms 2014 2 6,048 2,850   2,850 2010 11. State tax forms 2014 52 3,629 1,675   1,675 2011 11. State tax forms 2014 52 3,629 1,675   1,675 2012 5. State tax forms 2014 76 1,814 1,675   1,675 Total   $15,635 At the end of 2012, you had an unrecovered basis of $15,865 ($31,500 − $15,635). State tax forms 2014 If in 2013 and later years you continue to use the car 100% for business, you can deduct each year the lesser of $1,675 or your remaining unrecovered basis. State tax forms 2014 If your business use of the car had been less than 100% during any year, your depreciation deduction would have been less than the maximum amount allowable for that year. State tax forms 2014 However, in figuring your unrecovered basis in the car, you would still reduce your basis by the maximum amount allowable as if the business use had been 100%. State tax forms 2014 For example, if you had used your car 60% for business instead of 100%, your allowable depreciation deductions would have been $9,519 ($15,865 × 60%), but you still would have to reduce your basis by $15,865 to determine your unrecovered basis. State tax forms 2014 Deductions For Passenger Automobiles Acquired in a Trade-in If you acquire a passenger automobile in a trade-in, depreciate the carryover basis separately as if the trade-in did not occur. State tax forms 2014 Depreciate the part of the new automobile's basis that exceeds its carryover basis (excess basis) as if it were newly placed in service property. State tax forms 2014 This excess basis is the additional cash paid for the new automobile in the trade-in. State tax forms 2014 The depreciation figured for the two components of the basis (carryover basis and excess basis) is subject to a single passenger automobile limit. State tax forms 2014 Special rules apply in determining the passenger automobile limits. State tax forms 2014 These rules and examples are discussed in section 1. State tax forms 2014 168(i)-6(d)(3) of the regulations. State tax forms 2014 Instead of figuring depreciation for the carryover basis and the excess basis separately, you can elect to treat the old automobile as disposed of and both of the basis components for the new automobile as if placed in service at the time of the trade-in. State tax forms 2014 For more information, including how to make this election, see Election out under Property Acquired in a Like-kind Exchange or Involuntary Conversion in chapter 4 and sections 1. State tax forms 2014 168(i)-6(i) and 1. State tax forms 2014 168(i)-6(j) of the regulations. State tax forms 2014 What Records Must Be Kept? You cannot take any depreciation or section 179 deduction for the use of listed property unless you can prove your business/investment use with adequate records or with sufficient evidence to support your own statements. State tax forms 2014 For listed property, you must keep records for as long as any recapture can still occur. State tax forms 2014 Recapture can occur in any tax year of the recovery period. State tax forms 2014 Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. State tax forms 2014 You do not have to record information in an account book, diary, or similar record if the information is already shown on the receipt. State tax forms 2014 However, your records should back up your receipts in an orderly manner. State tax forms 2014 Elements of expenditure or use. State tax forms 2014   Your records or other documentary evidence must support all the following. State tax forms 2014 The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses. State tax forms 2014 The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year. State tax forms 2014 The date of the expenditure or use. State tax forms 2014 The business or investment purpose for the expenditure or use. State tax forms 2014   Written documents of your expenditure or use are generally better evidence than oral statements alone. State tax forms 2014 You do not have to keep a daily log. State tax forms 2014 However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time of the expenditure or use and backed up by other documents is preferable to a statement you prepare later. State tax forms 2014 Timeliness. State tax forms 2014   You must record the elements of an expenditure or use at the time you have full knowledge of the elements. State tax forms 2014 An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use generally is considered a timely record if, in the regular course of business: The statement is given by an employee to the employer, or The statement is given by an independent contractor to the client or customer. State tax forms 2014   For example, a log maintained on a weekly basis, that accounts for use during the week, will be considered a record made at or near the time of use. State tax forms 2014 Business purpose supported. State tax forms 2014   Generally, an adequate record of business purpose must be in the form of a written statement. State tax forms 2014 However, the amount of detail necessary to establish a business purpose depends on the facts and circumstances of each case. State tax forms 2014 A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. State tax forms 2014 For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. State tax forms 2014 Business use supported. State tax forms 2014   An adequate record contains enough information on each element of every business or investment use. State tax forms 2014 The amount of detail required to support the use depends on the facts and circumstances. State tax forms 2014 For example, a taxpayer who uses a truck for both business and personal purposes and whose only business use of the truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. State tax forms 2014   Although you generally must prepare an adequate written record, you can prepare a record of the business use of listed property in a computer memory device that uses a logging program. State tax forms 2014 Separate or combined expenditures or uses. State tax forms 2014   Each use by you normally is considered a separate use. State tax forms 2014 However, you can combine repeated uses as a single item. State tax forms 2014   Record each expenditure as a separate item. State tax forms 2014 Do not combine it with other expenditures. State tax forms 2014 If you choose, however, you can combine amounts you spent for the use of listed property during a tax year, such as for gasoline or automobile repairs. State tax forms 2014 If you combine these expenses, you do not need to support the business purpose of each expense. State tax forms 2014 Instead, you can divide the expenses based on the total business use of the listed property. State tax forms 2014   You can account for uses that can be considered part of a single use, such as a round trip or uninterrupted business use, by a single record. State tax forms 2014 For example, you can account for the use of a truck to make deliveries at several locations that begin and end at the business premises and can include a stop at the business in between deliveries by a single record of miles driven. State tax forms 2014 You can account for the use of a passenger automobile by a salesperson for a business trip away from home over a period of time by a single record of miles traveled. State tax forms 2014 Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. State tax forms 2014 Confidential information. State tax forms 2014   If any of the information on the elements of an expenditure or use is confidential, you do not need to include it in the account book or similar record if you record it at or near the time of the expenditure or use. State tax forms 2014 You must keep it elsewhere and make it available as support to the IRS director for your area on request. State tax forms 2014 Substantial compliance. State tax forms 2014   If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the satisfaction of the IRS director for your area, you can establish this element by any evidence the IRS director for your area deems adequate. State tax forms 2014   If you fail to establish to the satisfaction of the IRS director for your area that you have substantially complied with the adequate records requirement for an element of an expenditure or use, you must establish the element as follows. State tax forms 2014 By your own oral or written statement containing detailed information as to the element. State tax forms 2014 By other evidence sufficient to establish the element. State tax forms 2014   If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct evidence, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. State tax forms 2014 If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. State tax forms 2014 Sampling. State tax forms 2014   You can maintain an adequate record for part of a tax year and use that record to support your business and investment use of listed property for the entire tax year if it can be shown by other evidence that the periods for which you maintain an adequate record are representative of the use throughout the year. State tax forms 2014 Example 1. State tax forms 2014 Denise Williams, a sole proprietor and calendar year taxpayer, operates an interior decorating business out of her home. State tax forms 2014 She uses her automobile for local business visits to the homes or offices of clients, for meetings with suppliers and subcontractors, and to pick up and deliver items to clients. State tax forms 2014 There is no other business use of the automobile, but she and family members also use it for personal purposes. State tax forms 2014 She maintains adequate records for the first 3 months of the year showing that 75% of the automobile use was for business. State tax forms 2014 Subcontractor invoices and paid bills show that her business continued at approximately the same rate for the rest of the year. State tax forms 2014 If there is no change in circumstances, such as the purchase of a second car for exclusive use in her business, the determination that her combined business/investment use of the automobile for the tax year is 75% rests on sufficient supporting evidence. State tax forms 2014 Example 2. State tax forms 2014 Assume the same facts as in Example 1, except that Denise maintains adequate records during the first week of every month showing that 75% of her use of the automobile is for business. State tax forms 2014 Her business invoices show that her business continued at the same rate during the later weeks of each month so that her weekly records are representative of the automobile's business use throughout the month. State tax forms 2014 The determination that her business/investment use of the automobile for the tax year is 75% rests on sufficient supporting evidence. State tax forms 2014 Example 3. State tax forms 2014 Bill Baker, a sole proprietor and calendar year taxpayer, is a salesman in a large metropolitan area for a company that manufactures household products. State tax forms 2014 For the first 3 weeks of each month, he occasionally uses his own automobile for business travel within the metropolitan area. State tax forms 2014 During these weeks, his business use of the automobile does not follow a consistent pattern. State tax forms 2014 During the fourth week of each month, he delivers all business orders taken during the previous month. State tax forms 2014 The business use of his automobile, as supported by adequate records, is 70% of its total use during that fourth week. State tax forms 2014 The determination based on the record maintained during the fourth week of the month that his business/investment use of the automobile for the tax year is 70% does not rest on sufficient supporting evidence because his use during that week is not representative of use during other periods. State tax forms 2014 Loss of records. State tax forms 2014   When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. State tax forms 2014 How Is Listed Property Information Reported? You must provide the information about your listed property requested in Part V of Form 4562, Section A, if you claim either of the following deductions. State tax forms 2014 Any deduction for a vehicle. State tax forms 2014 A depreciation deduction for any other listed property. State tax forms 2014 If you claim any deduction for a vehicle, you also must provide the information requested in Section B. State tax forms 2014 If you provide the vehicle for your employee's use, the employee must give you this information. State tax forms 2014 If you provide any vehicle for use by an employee, you must first answer the questions in Section C to see if you meet an exception to completing Section B for that vehicle. State tax forms 2014 Vehicles used by your employees. State tax forms 2014   You do not have to complete Section B, Part V, for vehicles used by your employees who are not more-than-5% owners or related persons if you meet at least one of the following requirements. State tax forms 2014 You maintain a written policy statement that prohibits one of the following uses of the vehicles. State tax forms 2014 All personal use including commuting. State tax forms 2014 Personal use, other than commuting, by employees who are not officers, directors, or 1%-or-more owners. State tax forms 2014 You treat all use of the vehicles by your employees as personal use. State tax forms 2014 You provide more than five vehicles for use by your employees, and you keep in your records the information on their use given to you by the employees. State tax forms 2014 For demonstrator automobiles provided to full-time salespersons, you maintain a written policy statement that limits the total mileage outside the salesperson's normal working hours and prohibits use of the automobile by anyone else, for vacation trips, or to store personal possessions. State tax forms 2014 Exceptions. State tax forms 2014   If you file Form 2106, 2106-EZ, or Schedule C-EZ (Form 1040), and you are not required to file Form 4562, report information about listed property on that form and not on Form 4562. State tax forms 2014 Also, if you file Schedule C (Form 1040) and are claiming the standard mileage rate or actual vehicle expenses (except depreciation) and you are not required to file Form 4562 for any other reason, report vehicle information in Part IV of Schedule C and not on Form 4562. State tax forms 2014 Prev  Up  Next   Home   More Online Publications
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The State Tax Forms 2014

State tax forms 2014 Index A Abroad, citizens living, filing requirements, U. State tax forms 2014 S. State tax forms 2014 Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. State tax forms 2014 , Temporary absences. State tax forms 2014 , Temporary absences. State tax forms 2014 Accounting periods, joint returns, Accounting period. State tax forms 2014 Adopted child, Exception for adopted child. State tax forms 2014 , Adopted child. State tax forms 2014 , Adopted child. State tax forms 2014 Taxpayer identification number, Taxpayer identification numbers for adoptees. State tax forms 2014 Age Filing status determination, Age. State tax forms 2014 Gross income and filing requirements (Table 1), Table 1. State tax forms 2014 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. State tax forms 2014 Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. State tax forms 2014 (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. State tax forms 2014 American citizens abroad, U. State tax forms 2014 S. State tax forms 2014 Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. State tax forms 2014 Armed forces Combat zone, signing return for spouse, Spouse in combat zone. State tax forms 2014 Dependency allotments, Armed Forces dependency allotments. State tax forms 2014 GI Bill benefits, Tuition payments and allowances under the GI Bill. State tax forms 2014 Military quarters allotments, Tax-exempt military quarters allowances. State tax forms 2014 Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. State tax forms 2014 B Birth of child, Death or birth. State tax forms 2014 Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. State tax forms 2014 S. State tax forms 2014 citizen or resident alien. State tax forms 2014 , Citizen or Resident Test, Child in Canada or Mexico. State tax forms 2014 Capital expenses, Capital expenses. State tax forms 2014 Child born alive, Child born alive. State tax forms 2014 Child care expenses, Child care expenses. State tax forms 2014 Child custody, Custodial parent and noncustodial parent. State tax forms 2014 Child support under pre-1985 agreement, Child support under pre-1985 agreement. State tax forms 2014 Child tax credit, Child tax credit. State tax forms 2014 Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. State tax forms 2014 , Death or birth. State tax forms 2014 Claiming parent, when child is head of household, Special rule for parent. State tax forms 2014 Custody of, Custodial parent and noncustodial parent. State tax forms 2014 Death of child, Death or birth. State tax forms 2014 , Death or birth. State tax forms 2014 Dividends of, Unearned income. State tax forms 2014 Filing requirements as dependents (Table 2), Table 2. State tax forms 2014 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. State tax forms 2014 2013 Filing Requirements for Dependents , Unearned income. State tax forms 2014 Kidnapped, Kidnapped child. State tax forms 2014 , Kidnapped child. State tax forms 2014 Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. State tax forms 2014 Church employees, filing requirements (Table 3), Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. State tax forms 2014 S. State tax forms 2014 , filing requirements, U. State tax forms 2014 S. State tax forms 2014 Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. State tax forms 2014 Community property states, Community property states. State tax forms 2014 Cousin, Cousin. State tax forms 2014 Custody of child, Custodial parent and noncustodial parent. State tax forms 2014 D Death Of child, Death or birth of child. State tax forms 2014 Of dependent, Death or birth. State tax forms 2014 , Death or birth. State tax forms 2014 Of spouse, Spouse died during the year. State tax forms 2014 , Spouse died. State tax forms 2014 , Spouse died before signing. State tax forms 2014 , Death of spouse. State tax forms 2014 Decedents, Spouse died during the year. State tax forms 2014 , Decedent's final return. State tax forms 2014 (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. State tax forms 2014 Born and died within year, Born and died in 2013. State tax forms 2014 Child's earnings, Child's earnings. State tax forms 2014 Death of, Death or birth. State tax forms 2014 Earned income, Earned income. State tax forms 2014 Exemption for, Exemptions for Dependents Filing requirements, Table 2. State tax forms 2014 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. State tax forms 2014 Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. State tax forms 2014 Disabled Child, Permanently and totally disabled. State tax forms 2014 Dependent, Disabled dependent working at sheltered workshop. State tax forms 2014 Divorced parents, Children of divorced or separated parents (or parents who live apart). State tax forms 2014 Divorced taxpayers Child custody, Custodial parent and noncustodial parent. State tax forms 2014 Filing status, Divorced persons. State tax forms 2014 , Divorce and remarriage. State tax forms 2014 , Divorced persons. State tax forms 2014 Joint returns, responsibility for, Divorced taxpayer. State tax forms 2014 Personal exemption, Divorced or separated spouse. State tax forms 2014 Domestic help, no exemption for, Housekeepers, maids, or servants. State tax forms 2014 Dual-status taxpayers Exemptions, Dual-status taxpayers. State tax forms 2014 Joint returns not available, Nonresident alien or dual-status alien. State tax forms 2014 E Earned income Defined for purposes of standard deduction, Earned income defined. State tax forms 2014 Dependent filing requirements (Table 2), Table 2. State tax forms 2014 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. State tax forms 2014 Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. State tax forms 2014 Exemptions, Exemptions, Taxpayer identification numbers for adoptees. State tax forms 2014 Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. State tax forms 2014 Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. State tax forms 2014 Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. State tax forms 2014 Determination of, Filing status. State tax forms 2014 , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. State tax forms 2014 , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. State tax forms 2014 ). State tax forms 2014 Foreign employment, filing requirements, U. State tax forms 2014 S. State tax forms 2014 Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. State tax forms 2014 Form 1040 Personal exemption, Form 1040 filers. State tax forms 2014 Social security numbers, Social Security Numbers for Dependents Use of, How to file. State tax forms 2014 , How to file. State tax forms 2014 , How to file. State tax forms 2014 Form 1040A Personal exemption, Form 1040A filers. State tax forms 2014 Social security numbers, Social Security Numbers for Dependents Use of, How to file. State tax forms 2014 , How to file. State tax forms 2014 , How to file. State tax forms 2014 Form 1040EZ Personal exemption, Form 1040EZ filers. State tax forms 2014 Use of, How to file. State tax forms 2014 , How to file. State tax forms 2014 Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. State tax forms 2014 Standard deduction, change to itemized deductions, Changing your mind. State tax forms 2014 Form 1099-B, Form 1099-B received. State tax forms 2014 Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. State tax forms 2014 Form 8857, innocent spouse relief, Relief from joint responsibility. State tax forms 2014 Form SS-5, social security number request, No SSN. State tax forms 2014 Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. State tax forms 2014 Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. State tax forms 2014 Foster care payments and expenses, Foster care payments and expenses. State tax forms 2014 , Foster care. State tax forms 2014 Foster child, Foster child. State tax forms 2014 , Foster care payments and expenses. State tax forms 2014 , Foster child. State tax forms 2014 , Foster care. State tax forms 2014 Free tax services, Free help with your tax return. State tax forms 2014 Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. State tax forms 2014 Gross income Defined, Gross income. State tax forms 2014 Filing requirements (Table 1), Table 1. State tax forms 2014 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. State tax forms 2014 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. State tax forms 2014 Exemption for spouse, Head of household. State tax forms 2014 Filing requirements (Table 1), Table 1. State tax forms 2014 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. State tax forms 2014 Help (see Tax help) Home Aged, home for, Home for the aged. State tax forms 2014 Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. State tax forms 2014 I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. State tax forms 2014 Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). State tax forms 2014 Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. State tax forms 2014 Innocent spouse relief, Relief from joint responsibility. State tax forms 2014 Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. State tax forms 2014 IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. State tax forms 2014 Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. State tax forms 2014 When to itemize, When to itemize. State tax forms 2014 ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. State tax forms 2014 J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. State tax forms 2014 Dependents on, Joint return. State tax forms 2014 Personal exemption, Joint return. State tax forms 2014 K Kidnapped children Qualifying child, Kidnapped child. State tax forms 2014 Qualifying relative, Kidnapped child. State tax forms 2014 Widow(er) with dependent child, Death or birth. State tax forms 2014 L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. State tax forms 2014 Local law violated, Local law violated. State tax forms 2014 Lodging, Lodging. State tax forms 2014 Losses, rental real estate, Rental activity losses. State tax forms 2014 M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. State tax forms 2014 Exemption for spouse, Separate return. State tax forms 2014 Itemized deductions, Married persons who filed separate returns. State tax forms 2014 Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. State tax forms 2014 Filing status, Married persons. State tax forms 2014 Medical insurance premiums, Medical insurance premiums. State tax forms 2014 Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. State tax forms 2014 S. State tax forms 2014 citizen or resident alien. State tax forms 2014 , Citizen or Resident Test, Child in Canada or Mexico. State tax forms 2014 Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. State tax forms 2014 S. State tax forms 2014 national. State tax forms 2014 Nonresident aliens, Nonresident aliens. State tax forms 2014 Dependents, Taxpayer identification numbers for aliens. State tax forms 2014 Exemptions, Nonresident aliens. State tax forms 2014 Joint return, Nonresident alien or dual-status alien. State tax forms 2014 Spouse, Nonresident alien spouse. State tax forms 2014 Taxpayer identification number, Taxpayer identification numbers for aliens. State tax forms 2014 O Overseas taxpayers, U. State tax forms 2014 S. State tax forms 2014 Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. State tax forms 2014 Parents who never married, Parents who never married. State tax forms 2014 Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). State tax forms 2014 Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. State tax forms 2014 Rental losses, Rental activity losses. State tax forms 2014 Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. State tax forms 2014 Scholarships, Earned income. State tax forms 2014 , Scholarships. State tax forms 2014 , Gross income defined. State tax forms 2014 , Do Not Include in Total Support , Earned income defined. State tax forms 2014 Self-employed persons Filing requirements (Table 3), Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. State tax forms 2014 Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). State tax forms 2014 Separated taxpayers Filing status, Considered married. State tax forms 2014 , Married persons living apart. State tax forms 2014 Living apart but not legally separated, Considered married. State tax forms 2014 Personal exemption, Divorced or separated spouse. State tax forms 2014 Signatures, joint returns, Signing a joint return. State tax forms 2014 Single taxpayers Filing status, Unmarried persons. State tax forms 2014 , Single Gross income filing requirements (Table 1), Table 1. State tax forms 2014 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. State tax forms 2014 Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. State tax forms 2014 Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. State tax forms 2014 , Spouse died before signing. State tax forms 2014 , Death of spouse. State tax forms 2014 Dual-status alien spouse, Nonresident alien or dual-status alien. State tax forms 2014 Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. State tax forms 2014 Nonresident alien, Nonresident alien spouse. State tax forms 2014 Signing joint returns, Signing a joint return. State tax forms 2014 Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. State tax forms 2014 Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. State tax forms 2014 Stillborn child, Stillborn child. State tax forms 2014 Students Defined, Student defined. State tax forms 2014 Foreign, Foreign students' place of residence. State tax forms 2014 Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. State tax forms 2014 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). State tax forms 2014 Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. State tax forms 2014 , Death or birth. State tax forms 2014 T Tables and figures, Keeping Up a Home, Worksheet 2. State tax forms 2014 Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. State tax forms 2014 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. State tax forms 2014 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. State tax forms 2014 Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. State tax forms 2014 , Temporary absences. State tax forms 2014 Tiebreaker rules, Tiebreaker rules. State tax forms 2014 Tips, reporting of (Table 3), Table 3. State tax forms 2014 Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. State tax forms 2014 U U. State tax forms 2014 S. State tax forms 2014 citizen or resident, Citizen or Resident Test U. State tax forms 2014 S. State tax forms 2014 citizens filing abroad, filing requirements Filing requirements, U. State tax forms 2014 S. State tax forms 2014 Citizens or Resident Aliens Living Abroad U. State tax forms 2014 S. State tax forms 2014 national, U. State tax forms 2014 S. State tax forms 2014 national. State tax forms 2014 U. State tax forms 2014 S. State tax forms 2014 possessions, income from, Individuals With Income From U. State tax forms 2014 S. State tax forms 2014 Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. State tax forms 2014 ). State tax forms 2014 What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. State tax forms 2014 Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. State tax forms 2014 Worksheet for Determining Support Prev  Up     Home   More Online Publications