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Tax 2012

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Tax 2012

Tax 2012 Publication 525 - Additional Material Prev  Up  Next   Home   More Online Publications
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The Department of Energy manages the United States' nuclear infrastructure and administers the country's energy policy. The Department of Energy also funds scientific research in the field.

The Tax 2012

Tax 2012 Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. Tax 2012 Cash method, Cash method. Tax 2012 Change of method, Changing your accounting method. Tax 2012 Constructive receipt of income, Cash method. Tax 2012 , More information. Tax 2012 Accrual method taxpayers, Accrual method. Tax 2012 ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. Tax 2012 Activities not for profit, Duplex. Tax 2012 Additions to property, Additions or improvements to property. Tax 2012 (see also Improvements) Basis, Increases to basis. Tax 2012 , Additions or improvements. Tax 2012 MACRS recovery period, Additions or improvements to property. Tax 2012 Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. Tax 2012 Security deposits, Security deposits. Tax 2012 Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. Tax 2012 How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. Tax 2012 Personal use of rental property, Personal use of rental property. Tax 2012 , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. Tax 2012 Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). Tax 2012 Amended returns, Filing an amended return. Tax 2012 Apartments Basement apartments, Examples. Tax 2012 Dwelling units, Dwelling unit. Tax 2012 Appraisal fees, Settlement fees and other costs. Tax 2012 Assessments for maintenance, Assessments for local improvements. Tax 2012 Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. Tax 2012 Attorneys' fees, Settlement fees and other costs. Tax 2012 , Increases to basis. Tax 2012 Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. Tax 2012 Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. Tax 2012 Deductions Capitalization of costs vs. Tax 2012 , Deducting vs. Tax 2012 capitalizing costs. Tax 2012 Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. Tax 2012 Increases to, Increases to basis. Tax 2012 MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. Tax 2012 effect on basis, Deducting vs. Tax 2012 capitalizing costs. Tax 2012 Local benefit taxes, Local benefit taxes. Tax 2012 Mortgages, payments to obtain, Expenses paid to obtain a mortgage. Tax 2012 Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. Tax 2012 Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. Tax 2012 Charitable contributions Use of property, Donation of use of the property. Tax 2012 Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. Tax 2012 Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. Tax 2012 Constructive receipt of income, Cash method. Tax 2012 , More information. Tax 2012 Cooperative housing, Cooperative apartments. Tax 2012 , Cooperatives, Dwelling unit. Tax 2012 Cost basis, Cost Basis Credit reports, Settlement fees and other costs. Tax 2012 Credits Residential energy credits, Decreases to basis. Tax 2012 D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. Tax 2012 Deductions Capitalizing costs vs. Tax 2012 effect on basis, Deducting vs. Tax 2012 capitalizing costs. Tax 2012 Depreciation (see Depreciation) Limitations on, Form 4562. Tax 2012 Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. Tax 2012 Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. Tax 2012 Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. Tax 2012 MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. Tax 2012 Rental expense, Depreciation. Tax 2012 Rented property, Rented property. Tax 2012 Section 179 deduction, Section 179 deduction. Tax 2012 Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. Tax 2012 Vacant rental property, Vacant rental property. Tax 2012 Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. Tax 2012 Fair rental price, Fair rental price. Tax 2012 Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. Tax 2012 Equipment rental expense, Rental of equipment. Tax 2012 F Fair market value (FMV), Fair market value. Tax 2012 Fair rental price, Dividing Expenses, Fair rental price. Tax 2012 Fees Loan origination fees, Points, Settlement fees and other costs. Tax 2012 Points (see Points) Settlement fees and other costs, Settlement fees and other costs. Tax 2012 Tax return preparation fees, Legal and other professional fees. Tax 2012 First-year expensing, Section 179 deduction. Tax 2012 Form 1040 Not rented for profit income, Where to report. Tax 2012 Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. Tax 2012 Form 4684 Casualties and thefts, How to report. Tax 2012 Form 4797 Sales of business property, How to report. Tax 2012 Form 8582 Passive activity losses, Form 8582. Tax 2012 , Form 8582 not required. Tax 2012 Free tax services, Free help with your tax return. Tax 2012 G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. Tax 2012 Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. Tax 2012 , How to report. Tax 2012 General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. Tax 2012 Use as rental property (see Use of home) I Improvements, Table 1-1. Tax 2012 Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. Tax 2012 Basis, Increases to basis. Tax 2012 , Additions or improvements. Tax 2012 Depreciation of rented property, Rented property. Tax 2012 MACRS recovery period, Additions or improvements to property. Tax 2012 Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. Tax 2012 Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. Tax 2012 Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. Tax 2012 Title insurance, cost basis, Settlement fees and other costs. Tax 2012 Interest payments, Interest expense. Tax 2012 (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. Tax 2012 Depreciation, Land. Tax 2012 Leases Cancellation payments, Canceling a lease. Tax 2012 Equipment leasing, Rental of equipment. Tax 2012 Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. Tax 2012 Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. Tax 2012 Low or no interest, Loans with low or no interest. Tax 2012 Origination fees, Points Local assessments, Assessments for local improvements. Tax 2012 Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. Tax 2012 Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. Tax 2012 MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. Tax 2012 MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. Tax 2012 Residential rental property, Property Classes Under GDS, Residential rental property. Tax 2012 Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Tax 2012 Mortgages, Expenses paid to obtain a mortgage. Tax 2012 Assumption of, cost basis, Assumption of a mortgage. Tax 2012 Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. Tax 2012 Interest, Interest expense. Tax 2012 , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. Tax 2012 Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. Tax 2012 O Original issue discount (OID), Points, Loan or mortgage ends. Tax 2012 P Part interest Expenses, Part interest. Tax 2012 Income, Part interest. Tax 2012 Passive activity Maximum special allowance, Maximum special allowance. Tax 2012 Personal property Rental income from, Property or services. Tax 2012 Personal use of rental property, Payments added to capital account. Tax 2012 , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. Tax 2012 Pre-rental expenses, Pre-rental expenses. Tax 2012 Principal residence (see Home) Profit, property not rented for, Duplex. Tax 2012 Property changed to rental use, Payments added to capital account. Tax 2012 Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. Tax 2012 Real estate taxes, Real estate taxes. Tax 2012 Real property trades or businesses, Real property trades or businesses. Tax 2012 Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. Tax 2012 , Travel expenses. Tax 2012 Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. Tax 2012 Advance rent, Advance rent. Tax 2012 Fair price, Fair rental price. Tax 2012 Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. Tax 2012 Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. Tax 2012 Home, property also used as, Rental of property also used as your home. Tax 2012 Improvements, Table 1-1. Tax 2012 Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. Tax 2012 Interest payments, Types of Expenses, Interest expense. Tax 2012 Local transportation expenses, Types of Expenses, Local transportation expenses. Tax 2012 Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. Tax 2012 Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. Tax 2012 Tax return preparation fees, Legal and other professional fees. Tax 2012 Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. Tax 2012 Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. Tax 2012 Rental income Advance rent, Advance rent. Tax 2012 Cancellation of lease payments, Canceling a lease. Tax 2012 Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. Tax 2012 Not rented for profit, Not Rented for Profit Part interest, Part interest. Tax 2012 Property received from tenant, Property or services. Tax 2012 Reporting, Accrual method. Tax 2012 , Which Forms To Use Security deposit, Security deposits. Tax 2012 Services received from tenant, Property or services. Tax 2012 Uncollected rent, Uncollected rent. Tax 2012 Used as home, Rental of property also used as your home. Tax 2012 Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. Tax 2012 Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. Tax 2012 S Sale of property Expenses, Vacant while listed for sale. Tax 2012 Gain or loss, Sale or exchange of rental property. Tax 2012 , How to report. Tax 2012 Main home, Sale of main home used as rental property. Tax 2012 Section 179 deductions, Section 179 deduction. Tax 2012 Security deposits, Security deposits. Tax 2012 Settlement fees, Settlement fees and other costs. Tax 2012 Shared equity financing agreements, Shared equity financing agreement. Tax 2012 Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. Tax 2012 Standard mileage rates, Local transportation expenses. Tax 2012 Surveys, Settlement fees and other costs. Tax 2012 T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. Tax 2012 Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. Tax 2012 MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. Tax 2012 MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. Tax 2012 MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. Tax 2012 Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. Tax 2012 Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. Tax 2012 Real estate taxes, Real estate taxes. Tax 2012 Transfer taxes, Settlement fees and other costs. Tax 2012 Theft losses, Theft. Tax 2012 Title insurance, Settlement fees and other costs. Tax 2012 Transfer taxes, Settlement fees and other costs. Tax 2012 Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. Tax 2012 Recordkeeping, Travel expenses. Tax 2012 Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. Tax 2012 U Uncollected rent Income, Uncollected rent. Tax 2012 Use of home Before or after renting, Days used as a main home before or after renting. Tax 2012 Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. Tax 2012 Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. Tax 2012 V Vacant rental property, Vacant rental property. Tax 2012 Vacation homes Dwelling unit, Dwelling unit. Tax 2012 Fair rental price, Fair rental price. Tax 2012 Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. Tax 2012 Prev  Up     Home   More Online Publications