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Www taxact com 2012 6. Www taxact com 2012   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Www taxact com 2012 Free help with your tax return. Www taxact com 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. Www taxact com 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Www taxact com 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www taxact com 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Www taxact com 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Www taxact com 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Www taxact com 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Www taxact com 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Www taxact com 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Www taxact com 2012 aarp. Www taxact com 2012 org/money/taxaide or call 1-888-227-7669. Www taxact com 2012 For more information on these programs, go to IRS. Www taxact com 2012 gov and enter “VITA” in the search box. Www taxact com 2012 Internet. Www taxact com 2012    IRS. Www taxact com 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Www taxact com 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Www taxact com 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Www taxact com 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Www taxact com 2012 gov or download the IRS2Go app and select the Refund Status option. Www taxact com 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Www taxact com 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Www taxact com 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www taxact com 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www taxact com 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Www taxact com 2012 No need to wait on the phone or stand in line. Www taxact com 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Www taxact com 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Www taxact com 2012 New subject areas are added on a regular basis. Www taxact com 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Www taxact com 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Www taxact com 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Www taxact com 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Www taxact com 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Www taxact com 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Www taxact com 2012 You can also ask the IRS to mail a return or an account transcript to you. Www taxact com 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Www taxact com 2012 gov or by calling 1-800-908-9946. Www taxact com 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Www taxact com 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Www taxact com 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Www taxact com 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Www taxact com 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Www taxact com 2012 gov and enter Where's My Amended Return? in the search box. Www taxact com 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www taxact com 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Www taxact com 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Www taxact com 2012 gov. Www taxact com 2012 Select the Payment tab on the front page of IRS. Www taxact com 2012 gov for more information. Www taxact com 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Www taxact com 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Www taxact com 2012 gov. Www taxact com 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Www taxact com 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Www taxact com 2012 gov. Www taxact com 2012 Request an Electronic Filing PIN by going to IRS. Www taxact com 2012 gov and entering Electronic Filing PIN in the search box. Www taxact com 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Www taxact com 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Www taxact com 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Www taxact com 2012 An employee can answer questions about your tax account or help you set up a payment plan. Www taxact com 2012 Before you visit, check the Office Locator on IRS. Www taxact com 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Www taxact com 2012 If you have a special need, such as a disability, you can request an appointment. Www taxact com 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Www taxact com 2012 Apply for an Employer Identification Number (EIN). Www taxact com 2012 Go to IRS. Www taxact com 2012 gov and enter Apply for an EIN in the search box. Www taxact com 2012 Read the Internal Revenue Code, regulations, or other official guidance. Www taxact com 2012 Read Internal Revenue Bulletins. Www taxact com 2012 Sign up to receive local and national tax news and more by email. Www taxact com 2012 Just click on “subscriptions” above the search box on IRS. Www taxact com 2012 gov and choose from a variety of options. Www taxact com 2012 Phone. Www taxact com 2012    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Www taxact com 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Www taxact com 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Www taxact com 2012 gov, or download the IRS2Go app. Www taxact com 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www taxact com 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www taxact com 2012 Most VITA and TCE sites offer free electronic filing. Www taxact com 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Www taxact com 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Www taxact com 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Www taxact com 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Www taxact com 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Www taxact com 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www taxact com 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Www taxact com 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www taxact com 2012 Note, the above information is for our automated hotline. Www taxact com 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Www taxact com 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Www taxact com 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www taxact com 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Www taxact com 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Www taxact com 2012 You should receive your order within 10 business days. Www taxact com 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Www taxact com 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Www taxact com 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Www taxact com 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Www taxact com 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Www taxact com 2012 Walk-in. Www taxact com 2012   You can find a selection of forms, publications and services — in-person. Www taxact com 2012 Products. Www taxact com 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www taxact com 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Www taxact com 2012 Services. Www taxact com 2012 You can walk in to your local TAC for face-to-face tax help. Www taxact com 2012 An employee can answer questions about your tax account or help you set up a payment plan. Www taxact com 2012 Before visiting, use the Office Locator tool on IRS. Www taxact com 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Www taxact com 2012 Mail. Www taxact com 2012   You can send your order for forms, instructions, and publications to the address below. Www taxact com 2012 You should receive a response within 10 business days after your request is received. Www taxact com 2012 Internal Revenue Service 1201 N. Www taxact com 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Www taxact com 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Www taxact com 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Www taxact com 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Www taxact com 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Www taxact com 2012 You face (or your business is facing) an immediate threat of adverse action. Www taxact com 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Www taxact com 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Www taxact com 2012 Here's why we can help: TAS is an independent organization within the IRS. Www taxact com 2012 Our advocates know how to work with the IRS. Www taxact com 2012 Our services are free and tailored to meet your needs. Www taxact com 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Www taxact com 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Www taxact com 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Www taxact com 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Www taxact com 2012 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Www taxact com 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Www taxact com 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Www taxact com 2012 Prev  Up  Next   Home   More Online Publications
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

Back to Top

The Www Taxact Com 2012

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