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Turbotax free edition Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Turbotax free edition Tax-free exchange of rental property occasionally used for personal purposes. Turbotax free edition Ordering forms and publications. Turbotax free edition Tax questions. Turbotax free edition Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Turbotax free edition irs. Turbotax free edition gov/pub527. Turbotax free edition What's New Net Investment Income Tax (NIIT). Turbotax free edition  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Turbotax free edition NIIT is a 3. Turbotax free edition 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Turbotax free edition Net investment income may include rental income and other income from passive activities. Turbotax free edition Use Form 8960, Net Investment Income Tax, to figure this tax. Turbotax free edition For more information on NIIT, go to IRS. Turbotax free edition gov and enter “Net Investment Income Tax” in the search box. Turbotax free edition Reminders Photographs of missing children. Turbotax free edition  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax free edition Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax free edition You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax free edition Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Turbotax free edition In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Turbotax free edition First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Turbotax free edition We will look at types of income and when each is reported, and at types of expenses and which are deductible. Turbotax free edition Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Turbotax free edition Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Turbotax free edition Special rental situations are grouped together in chapter 4. Turbotax free edition These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Turbotax free edition Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Turbotax free edition Sale or exchange of rental property. Turbotax free edition   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Turbotax free edition Sale of main home used as rental property. Turbotax free edition   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Turbotax free edition Tax-free exchange of rental property occasionally used for personal purposes. Turbotax free edition   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Turbotax free edition   For information on the qualifying use standards, see Rev. Turbotax free edition Proc. Turbotax free edition 2008–16, 2008 IRB 547, at http://www. Turbotax free edition irs. Turbotax free edition gov/irb/2008-10_IRB/ar12. Turbotax free edition html . Turbotax free edition For more information on like-kind exchanges, see chapter 1 of Publication 544. Turbotax free edition Comments and suggestions. Turbotax free edition   We welcome your comments about this publication and your suggestions for future editions. Turbotax free edition   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax free edition NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax free edition Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax free edition   You can send your comments from www. Turbotax free edition irs. Turbotax free edition gov/formspubs/. Turbotax free edition Click on “More Information” and then on “Comment on Tax Forms and Publications”. Turbotax free edition   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbotax free edition Ordering forms and publications. Turbotax free edition   Visit www. Turbotax free edition irs. Turbotax free edition gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbotax free edition Internal Revenue Service 1201 N. Turbotax free edition Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax free edition   If you have a tax question, check the information available on IRS. Turbotax free edition gov or call 1-800-829-1040. Turbotax free edition We cannot answer tax questions sent to either of the above addresses. Turbotax free edition Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Turbotax free edition Prev  Up  Next   Home   More Online Publications
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Turbotax free edition Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Turbotax free edition Tax questions. Turbotax free edition Background Information for Using the Tax CalendarsElectronic deposit requirement. Turbotax free edition Legal holidays. Turbotax free edition Statewide legal holidays. Turbotax free edition Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Turbotax free edition irs. Turbotax free edition gov/pub509. Turbotax free edition What's New Publication 1518 discontinued after 2013. Turbotax free edition  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Turbotax free edition An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Turbotax free edition irs. Turbotax free edition gov/taxcalendar. Turbotax free edition Reminders Photographs of missing children. Turbotax free edition  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax free edition Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax free edition You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax free edition Introduction A tax calendar is a 12-month calendar divided into quarters. Turbotax free edition The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Turbotax free edition What does this publication contain?   This publication contains the following. Turbotax free edition A section on how to use the tax calendars. Turbotax free edition Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Turbotax free edition A table showing the semiweekly deposit due dates for payroll taxes for 2014. Turbotax free edition   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Turbotax free edition irs. Turbotax free edition gov/taxcalendar. Turbotax free edition Who should use this publication?   Primarily, employers need to use this publication. Turbotax free edition However, the General Tax Calendar has important due dates for all businesses and individuals. Turbotax free edition Anyone who must pay excise taxes may need the Excise Tax Calendar . Turbotax free edition What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Turbotax free edition You do not have to figure the due dates yourself. Turbotax free edition You can file or pay timely and avoid penalties. Turbotax free edition You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Turbotax free edition You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Turbotax free edition Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Turbotax free edition If you are an employer, also use the Employer's Tax Calendar . Turbotax free edition If you must pay excise taxes, use the Excise Tax Calendar . Turbotax free edition Depending on your situation, you may need to use more than one calendar. Turbotax free edition Table 1. Turbotax free edition Useful Publications IF you are. Turbotax free edition . Turbotax free edition . Turbotax free edition THEN you may need. Turbotax free edition . Turbotax free edition . Turbotax free edition An employer • Publication 15 (Circular E), Employer's Tax Guide. Turbotax free edition  • Publication 15-A, Employer's Supplemental Tax Guide. Turbotax free edition  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Turbotax free edition  • Publication 926, Household Employer's Tax Guide. Turbotax free edition A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Turbotax free edition  • Publication 225, Farmer's Tax Guide. Turbotax free edition An individual • Publication 505, Tax Withholding and Estimated Tax. Turbotax free edition Required to pay excise taxes • Publication 510, Excise Taxes. Turbotax free edition What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Turbotax free edition You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Turbotax free edition The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Turbotax free edition In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Turbotax free edition What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Turbotax free edition Each calendar lists the forms you may need. Turbotax free edition   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Turbotax free edition Comments and suggestions. Turbotax free edition   We welcome your comments about this publication and your suggestions for future editions. Turbotax free edition   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax free edition NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax free edition Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax free edition   You can send us comments from www. Turbotax free edition irs. Turbotax free edition gov/formspubs. Turbotax free edition Click on More Information and then click on Comment on Tax Forms and Publications. Turbotax free edition   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Turbotax free edition Ordering forms and publications. Turbotax free edition   Visit www. Turbotax free edition irs. Turbotax free edition gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbotax free edition Internal Revenue Service 1201 N. Turbotax free edition Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax free edition   If you have a tax question, check the information available on IRS. Turbotax free edition gov or call 1-800-829-1040. Turbotax free edition We cannot answer tax questions sent to either of the above addresses. Turbotax free edition Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Turbotax free edition IRS e-services make taxes easier. Turbotax free edition   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Turbotax free edition Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Turbotax free edition    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Turbotax free edition Visit www. Turbotax free edition irs. Turbotax free edition gov/efile for more information. Turbotax free edition You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Turbotax free edition For detailed information about using this free service, see Electronic deposit requirement below. Turbotax free edition   Use these electronic options to make filing and paying taxes easier. Turbotax free edition For more information on electronic payments, visit the IRS website at www. Turbotax free edition irs. Turbotax free edition gov/e-pay. Turbotax free edition Tax deposits. Turbotax free edition   Some taxes can be paid with the return on which they are reported. Turbotax free edition However, in many cases, you have to deposit the tax before the due date for filing the return. Turbotax free edition Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Turbotax free edition See Publication 15 (Circular E) for the employment tax deposit rules. Turbotax free edition For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Turbotax free edition    Electronic deposit requirement. Turbotax free edition   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Turbotax free edition Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbotax free edition EFTPS is a free service provided by the Department of Treasury. Turbotax free edition If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Turbotax free edition   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Turbotax free edition You can also visit the EFTPS website at www. Turbotax free edition eftps. Turbotax free edition gov. Turbotax free edition Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Turbotax free edition    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Turbotax free edition For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Turbotax free edition m. Turbotax free edition Eastern time the day before the date the deposit is due. Turbotax free edition Saturday, Sunday, or legal holiday. Turbotax free edition   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Turbotax free edition The term legal holiday means any legal holiday in the District of Columbia. Turbotax free edition The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Turbotax free edition But you must make any adjustments for statewide legal holidays, as discussed next. Turbotax free edition An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Turbotax free edition Legal holidays. Turbotax free edition   Legal holidays for 2014 are listed below. Turbotax free edition January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Turbotax free edition / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Turbotax free edition   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Turbotax free edition A statewide legal holiday does not delay a due date for making a federal tax deposit. Turbotax free edition Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Turbotax free edition   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Turbotax free edition   For 2014, the due date for giving the recipient these forms is January 31. Turbotax free edition   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Turbotax free edition For information about filing Form W-2 electronically with the SSA, visit www. Turbotax free edition ssa. Turbotax free edition gov/employer or call 1-800-772-6270. Turbotax free edition Penalties. Turbotax free edition   Whenever possible, you should take action before the listed due date. Turbotax free edition If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Turbotax free edition   Be sure to follow all the tax laws that apply to you. Turbotax free edition In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Turbotax free edition Use of private delivery services. Turbotax free edition   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Turbotax free edition These private delivery services include only the following. Turbotax free edition DHL Express (DHL): DHL Same Day Service. Turbotax free edition Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Turbotax free edition United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Turbotax free edition M. Turbotax free edition , UPS Worldwide Express Plus, and UPS Worldwide Express. Turbotax free edition   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Turbotax free edition gov and enter “private delivery service” in the search box. Turbotax free edition   The private delivery service can tell you how to get written proof of the mailing date. Turbotax free edition    The U. Turbotax free edition S. Turbotax free edition Postal Service advises that private delivery services cannot deliver items to P. Turbotax free edition O. Turbotax free edition boxes. Turbotax free edition You must use the U. Turbotax free edition S. Turbotax free edition Postal Service to mail any item to an IRS P. Turbotax free edition O. Turbotax free edition box address. Turbotax free edition Prev  Up  Next   Home   More Online Publications