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Www State Nm Us TaxWww state nm us tax Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Www state nm us tax Tax-free exchange of rental property occasionally used for personal purposes. Www state nm us tax Ordering forms and publications. Www state nm us tax Tax questions. Www state nm us tax 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. Www state nm us tax irs. Www state nm us tax gov/pub527. Www state nm us tax What's New Net Investment Income Tax (NIIT). Www state nm us tax Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Www state nm us tax NIIT is a 3. Www state nm us tax 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Www state nm us tax Net investment income may include rental income and other income from passive activities. Www state nm us tax Use Form 8960, Net Investment Income Tax, to figure this tax. Www state nm us tax For more information on NIIT, go to IRS. Www state nm us tax gov and enter “Net Investment Income Tax” in the search box. Www state nm us tax Reminders Photographs of missing children. Www state nm us tax The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www state nm us tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www state nm us tax 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. Www state nm us tax 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. Www state nm us tax 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. Www state nm us tax First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Www state nm us tax We will look at types of income and when each is reported, and at types of expenses and which are deductible. Www state nm us tax Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Www state nm us tax 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. Www state nm us tax Special rental situations are grouped together in chapter 4. Www state nm us tax These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Www state nm us tax 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. Www state nm us tax Sale or exchange of rental property. Www state nm us tax 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. Www state nm us tax Sale of main home used as rental property. Www state nm us tax 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. Www state nm us tax Tax-free exchange of rental property occasionally used for personal purposes. Www state nm us tax 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. Www state nm us tax For information on the qualifying use standards, see Rev. Www state nm us tax Proc. Www state nm us tax 2008–16, 2008 IRB 547, at http://www. Www state nm us tax irs. Www state nm us tax gov/irb/2008-10_IRB/ar12. Www state nm us tax html . Www state nm us tax For more information on like-kind exchanges, see chapter 1 of Publication 544. Www state nm us tax Comments and suggestions. Www state nm us tax We welcome your comments about this publication and your suggestions for future editions. Www state nm us tax You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www state nm us tax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Www state nm us tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www state nm us tax You can send your comments from www. Www state nm us tax irs. Www state nm us tax gov/formspubs/. Www state nm us tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. Www state nm us tax 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. Www state nm us tax Ordering forms and publications. Www state nm us tax Visit www. Www state nm us tax irs. Www state nm us tax 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. Www state nm us tax Internal Revenue Service 1201 N. Www state nm us tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www state nm us tax If you have a tax question, check the information available on IRS. Www state nm us tax gov or call 1-800-829-1040. Www state nm us tax We cannot answer tax questions sent to either of the above addresses. Www state nm us tax 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. Www state nm us tax Prev Up Next Home More Online Publications
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