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State Tax Return Free E File

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State Tax Return Free E File

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

There are a variety of credits and deductions for individual and business taxpayers. 

The Earned Income Tax Credit, and the Child and Dependent Care Credit help millions of families every year. There are also a number of credits for small and large businesses. You may have taken deductions when you prepared your annual tax return. In addition to the standard deduction for individuals, common deductions include home mortgage interest, state and local tax, and charitable contributions. Many business expenses are deductible as well.

 Individual Credits

 

 Business Credits

 
 

 Individual Deductions

 

Business Deductions

 

 

 

 

Page Last Reviewed or Updated: 27-Aug-2013

The State Tax Return Free E File

State tax return free e file Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. State tax return free e file B Burden of proof, Burden of proof. State tax return free e file C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. State tax return free e file Periods of financial disability, Periods of financial disability. State tax return free e file Comments on publication, Comments and suggestions. State tax return free e file Communications, privileged, Confidentiality privilege. State tax return free e file , Confidentiality privilege. State tax return free e file Confidentiality, Confidentiality privilege. State tax return free e file , Confidentiality privilege. State tax return free e file D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. State tax return free e file Estates Claim for refund, Claim for refund by estates electing the installment method of payment. State tax return free e file Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. State tax return free e file Financial disability, periods of Claim for refund, Periods of financial disability. State tax return free e file Form 8379, Injured spouse exception. State tax return free e file 8857, Form 8857. State tax return free e file Free tax services, Free help with your tax return. State tax return free e file H Help (see Tax help) I Injured spouse, Injured spouse exception. State tax return free e file Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. State tax return free e file , Relief from joint and several liability on a joint return. State tax return free e file Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. State tax return free e file Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. State tax return free e file J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. State tax return free e file , Relief from joint and several liability on a joint return. State tax return free e file L Losses Disaster area, Disaster area claims for refund. State tax return free e file Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. State tax return free e file M Mediation, fast track, Fast track mediation. State tax return free e file More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. State tax return free e file Notices Third party contacts, Notice of IRS contact of third parties. State tax return free e file O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. State tax return free e file P Penalties, suspended, Suspension of interest and penalties. State tax return free e file Practitioners, federally authorized Confidential communications, Confidentiality privilege. State tax return free e file , Confidentiality privilege. State tax return free e file Presidentially declared disaster, Disaster area claims for refund. State tax return free e file Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. State tax return free e file , Offset of past-due state income tax obligations against overpayments. State tax return free e file Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. State tax return free e file Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. State tax return free e file , Confidentiality privilege. State tax return free e file Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. State tax return free e file S Suggestions for publication, Comments and suggestions. State tax return free e file T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. State tax return free e file Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. State tax return free e file Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. State tax return free e file Taxpayer Advocate Service, Taxpayer Advocate Service. State tax return free e file Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. State tax return free e file TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. State tax return free e file Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications