Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To File 2012 Federal Tax Return

1040 Ez 2010Irs 2011 Tax Return FormsH&r Block Free State File CodeTurbo Tax State EfileFree TaxesEasy Tax FormsH&r Block 1040ezFile Free State Taxes Only2007 Tax Forms1040 Tax Form1040ez CalculatorFree 2012 Tax Return SoftwareCan You File Taxes On UnemploymentTurbotax For MilitaryTaxact Login Tax Return Taxact Login PageH&r Block Free Online TaxEz 40 Tax FormTurbotax Business Federal E File 2012 For Pc Download2009 1040 Forms2010 Efile2012 Federal Tax Form 1040ezFree Tax Filing For Low IncomeFile Tax Return For 2012How To File Tax Extensions OnlineFile State Taxes Only For Free1040ez 2012 FormTax Filing For 2012File 2006 Federal Taxes FreeFree Download Irs 1040 FormFile 2010 Tax Return LateFile Amended Tax ReturnFree Income Tax Preparation2010 1040 EzState Income TaxHow To Amend 1040ez Tax Form2012 State Tax FormHow Can I File My 2011 Taxes For FreeEz Tax Form 20111040x Tax Form 2012Amended Return Form

How To File 2012 Federal Tax Return

How to file 2012 federal tax return Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. How to file 2012 federal tax return Installment sale, Installment reporting for sale of partnership interest. How to file 2012 federal tax return Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. How to file 2012 federal tax return C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. How to file 2012 federal tax return , Capital interest. How to file 2012 federal tax return Comments on publication, Comments and suggestions. How to file 2012 federal tax return Contribution Basis of property, Basis of contributed property. How to file 2012 federal tax return Built-in gain or loss, Allocations to account for built-in gain or loss. How to file 2012 federal tax return Distribution of property, Distribution of contributed property to another partner. How to file 2012 federal tax return Net precontribution gain, Net precontribution gain. How to file 2012 federal tax return Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. How to file 2012 federal tax return Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. How to file 2012 federal tax return Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. How to file 2012 federal tax return 8308, Information return required of partnership. How to file 2012 federal tax return 8832, Organizations formed after 1996. How to file 2012 federal tax return 8865, Contribution to foreign partnership. How to file 2012 federal tax return G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. How to file 2012 federal tax return Inventory items, substantially appreciated, Substantially appreciated inventory items. How to file 2012 federal tax return L Liability Assumption of, Assumption of liability. How to file 2012 federal tax return Partner's assumed by partnership, Partner's liabilities assumed by partnership. How to file 2012 federal tax return Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. How to file 2012 federal tax return Liquidation Constructive, Constructive liquidation. How to file 2012 federal tax return Partner's interest, Complete liquidation of partner's interest. How to file 2012 federal tax return Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. How to file 2012 federal tax return M Marketable securities, Marketable securities treated as money. How to file 2012 federal tax return N Notice group, TEFRA, Notice group. How to file 2012 federal tax return Notice partner, TEFRA, Notice partner. How to file 2012 federal tax return P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. How to file 2012 federal tax return Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. How to file 2012 federal tax return Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. How to file 2012 federal tax return Liquidation of, Complete liquidation of partner's interest. How to file 2012 federal tax return , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. How to file 2012 federal tax return Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. How to file 2012 federal tax return Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. How to file 2012 federal tax return Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. How to file 2012 federal tax return Capital interest, Capital interest. How to file 2012 federal tax return Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. How to file 2012 federal tax return Precontribution gain, Net precontribution gain. How to file 2012 federal tax return Profits interest, Profits interest. How to file 2012 federal tax return Publications (see Tax help) R Related person, Related person. How to file 2012 federal tax return S Self-employed health insurance, Self-employed health insurance premiums. How to file 2012 federal tax return Short period return, Short period return. How to file 2012 federal tax return Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. How to file 2012 federal tax return Suggestions for publication, Comments and suggestions. How to file 2012 federal tax return T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. How to file 2012 federal tax return TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. How to file 2012 federal tax return Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Report Outlines Changes for IRS To Ensure Accountability, Chart a Path Forward; Immediate Actions, Next Steps Outlined

Updated 7/15/2013 to reflect that the IRS will issue monthly updates. 

IR-2013-62, June 24, 2013

WASHINGTON ― Internal Revenue Service Principal Deputy Commissioner Danny Werfel today issued a report outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS.

The three-part report covers a wide range of areas Werfel and his leadership team examined during the past month. The report cites actions to hold management accountable and identifies immediate steps to help put the process for approving tax-exempt applications back on track. Werfel also outlines actions needed to protect and improve wider IRS operations, ranging from compliance areas to taxpayer service.

“It is critical that the IRS takes steps to ensure accountability, address the problems uncovered in recent weeks and improve the operations of the IRS to continue to carry out our critical mission on behalf of the public,” Werfel said. “We have made a number of changes already, more are in the works and even more will develop as we move forward.”

Importantly, the initial IRS review shows no signs of intentional wrongdoing by IRS personnel or involvement by parties outside the IRS in the activities described in the recent TIGTA  report.  However, the report notes that investigations are ongoing, and that the IRS is committed to a full fact-finding effort to provide the public answers to these and other important questions.

“The IRS is committed to correcting its mistakes, holding people accountable, and establishing control elements that will help us mitigate the risks we face,” Werfel said. “This report is a critical first step in the process of restoring trust in this critical institution. We have more work in front of us, but we believe we are on the right track to move forward.”

Werfel’s report, titled “Charting a Path Forward at the IRS: Initial Assessment and Plan of Action,” covers three primary areas:

Accountability. This covers the steps being taken to ensure accountability for the mismanagement described in last month’s Treasury Inspector General for Tax Administration (TIGTA) report:

  • The report finds that significant management and judgment failures occurred, as outlined in the TIGTA report. These contributed to the inappropriate treatment of taxpayers applying for tax- exempt status. 
  • To address this, new leadership has been installed across all five executive management levels involved in the chain of command connected to these matters. In addition, the IRS has empaneled an Accountability Review Board to provide recommendations within 60 days (and later as needed) on any additional personnel actions that should be taken.

Fixing the Problems with the Review of Applications for Tax-Exempt Status. This part covers several process improvements underway to ensure that taxpayers are treated appropriately and effectively in the review of applications for tax-exempt status:  

  • The report outlines a new voluntary process to help certain applicants gain fast-track approval to operate as a 501(c)(4) tax-exempt entity if they are being reviewed for advocacy questions and  have been in our application backlog for more than 120 days. This self-certification process allows them a streamlined path to tax-exempt status if they certify they will operate within specified limits and thresholds of political and social welfare activities. In addition, the IRS has added new technical and program staff to assist with reviewing 501(c)(4) applications.
  • The IRS also suspended the use of any “be-on-the-lookout,” or BOLO lists in the application process for tax-exempt status.

Review of IRS Operations and Risks. The report identifies a series of actions to ensure taxpayers that selection criteria across the IRS are appropriate and that taxpayers are aware of how they can seek assistance if they have concerns about the IRS. The report further outlines steps underway to ensure that critical program or operational risks within the IRS are identified early, raised to the right decision-makers and shared timely with key stakeholders:

  • The report calls for establishing an Enterprise Risk Management Program to provide a common framework for capturing, reporting and addressing risk areas across the IRS.  This will improve timeliness in bringing information to the attention of the IRS Commissioner and other IRS leaders as well as key stakeholders to help prevent future instances of inappropriate treatment or mismanagement.
  • Although there is no current evidence that selection criteria in other IRS organizations is inappropriate, the nature of the problems identified in the tax-exempt application process warrants a review of certain process controls within the IRS.  The IRS will initiate a comprehensive, agency-wide review of compliance selection criteria.  Results will be shared with the Department of the Treasury, the IRS Oversight Board, and the Chairpersons of the House Ways and Means Committee and the Senate Finance Committee.
  • The IRS will initiate additional internal and external education and outreach about the role of the National Taxpayer Advocate in assisting taxpayers in resolving problems they encounter with the IRS. 

In addition to posting the report on IRS.gov, the IRS will provide monthly updates to the progress made on the TIGTA report’s recommendations and provide other developments related to this effort.

Related Items:

  • Recommended Actions — Status of recommended actions from the Treasury Inspector General for Tax Administration (TIGTA) on IRS's Exempt Organizations (EO) Division (updated as appropriate) and other information
  • FS-2013-7, Highlights from the IRS Report
  • FS-2013-8, IRS Offers New Streamlined Option to Certain 501(c)(4) Groups Caught in Application Backlog

Follow the IRS on New Media
Subscribe to IRS Newswire

 

Page Last Reviewed or Updated: 04-Sep-2013

The How To File 2012 Federal Tax Return

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