Main Topics
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
#
FAQs
Forms
Publications
Tax Topics
|
Forms Forms and Instructions |
Relevant Forms
| Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation |  |
| Form 1099-A Acquisition or Abandonment of Secured Property (Info Copy Only) | |
| 1099-A Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt |
| 1099 General Instructions General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G |
| Form 1120-PC U.S. Property and Casualty Insurance Company Income Tax Return | |
| 1120-PC Instructions for Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return |
| Form 1120-PC (Schedule M-3) Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies with Total Assets of $10 Million or More | |
| 1120-PC (Schedule M-3) Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More |
| Form 4562 Depreciation and Amortization (Including Information on Listed Property) | |
| 4562 Instructions for Form 4562, Depreciation and Amortization |
| Form 4797 Sales of Business Property | |
| 4797 Instructions for Form 4797, Sales of Business Property |
| Form 8282 Donee Information Return (Sale, Exchange or Other Disposition of Donated Property) | |
| Form 8288 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests | |
| Form 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests | |
| Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests | |
| Form 8865 (Schedule O) Transfer of Property to a Foreign Partnership (under section 6038B) | |
| Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method | |
| 8866 Instructions for Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method |
| Form 8899 Notification of Income from Donated Intellectual Property | |
| Form 8911 Alternative Fuel Vehicle Refueling Property Credit | |
| Publications |
Related Publications
| Publication 487 How to Prepare Application to Release Property Secured by Federal Tax Lien |  | |
| Publication 527 Residential Rental Property (Including Rental of Vacation Homes) |  | | |
| Publication 534 Depreciating Property Placed In Service Before 1987 | | |
| Publication 555 Community Property | | | |
| Publication 561 Determining the Value of Donated Property | | | |
| Publication 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) | | |
| Publication 946 How to Depreciate Property | | | |
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Exemptions for Dependents
Publication 535 - Business Expenses - Kinds of Pay
Related Topic Links
Additional Rules for Listed PropertyAlternative Fuel Vehicle Refueling Property CreditAssessment for Depreciable PropertyBasis of Depreciable PropertyBasis of Inherited PropertyBasis of Investment PropertyBasis of PropertyBasis of Property Changed to Rental UseBasis of Property ReceivedBasis of Replacement PropertyCapital Gain PropertyCasualty and Theft Losses of Income-producing PropertyCertain Qualified Property Acquired After December 31, 2007Community or Separate Property and IncomeCommunity PropertyCommunity Property IncomeCommunity Property LawsCommunity Property Laws DisregardedCommunity Property StatesContribution of PropertyCorporate or Partnership Property Acquired in a Nontaxable TransferCost or Selling Price of the Donated PropertyDebt-financed PropertyDecline in Market Value of Property in or Near Casualty AreaDeduction for Clean-fuel Vehicles and Refueling PropertyDeduction Limits on Losses of Personal-use PropertyDeductions for Debt-financed PropertyDepreciation Methods for Farm PropertyDepreciation of Property Used on Indian ReservationsDepreciation of Rental PropertyDetermining the Source of Income From the Sales or Exchanges of Certain Personal PropertyDisaster Assistance PropertyDisposing of GAA PropertyDisposition of Intangible PropertyDispositions of Property Used in FarmingDonated PropertyDonation of Use of PropertyElection to Expense Qualified Refinery PropertyEligible PropertyEnergy-efficient Commercial Building Property DeductionExcepted PropertyExceptions to Debt-financed PropertyExcluded PropertyExtension of Replacement Period for Involuntarily Converted PropertyFiguring the Deduction for Property Acquired in a Nontaxable ExchangeFMV of Stolen PropertyForm 4797 - Sales of Business PropertyFound PropertyFractional Interest in Tangible Personal PropertyFuture Interest in Tangible Personal PropertyGift Tax on Property SettlementsGiving Property That Has Decreased in ValueGiving Property That Has Increased in ValueGrouping PropertyIdle PropertyIllustrated Example - Property Changed to Rental UseIncome From Debt-financed PropertyIncome from Property Given to a ChildIncome From Real PropertyIndian Reservation PropertyInherited PropertyInvestment PropertyLeased PropertyLicensing of Intangible Property by Pass-through EntitiesLike Property and Money TransferredLike-kind PropertyListed PropertyLong Production Period PropertyLost or Mislaid Cash or PropertyMineral PropertyMislaid or Lost PropertyMoney or Property DistributionsMoney or Property Not Similar or RelatedMultiple Property ExchangesNew York Liberty Zone Leasehold Improvement PropertyNonbusiness Energy Property CreditOrdinary Income PropertyOrdinary or Capital Gain or Loss for Business PropertyOther Property TransactionsPartial Business Use of PropertyPartial Interest in PropertyPartial Interest in Property Not in TrustPartner's Basis for Distributed PropertyPatents and Other Intellectual PropertyPersonal PropertyPersonal Property Converted to Business UsePersonal Property RentsPersonal Property TaxPersonal Use of Rental PropertyPersonal Use PropertyProperty Acquired by PurchaseProperty Acquired for Business UseProperty Acquired in a Like-kind Exchange or Involuntary ConversionProperty Acquired in a Nontaxable TransferProperty Bought for Business UseProperty Changed From Personal to Business or Rental UseProperty Changed to Business or Rental UseProperty Changed to Rental UseProperty Classes Under GDSProperty Distributed From a Partnership or CorporationProperty Exchanged for StockProperty Having a Determinable Useful LifeProperty Held by Surviving TenantProperty Lasting More Than One YearProperty Not Used as a HomeProperty or ServicesProperty Owned or Used in 1986Property Placed in Service Before a Short Tax YearProperty Placed in Service in a Short Tax YearProperty Received as a GiftProperty Received for ServicesProperty Received from a Related PartyProperty Received From Your SpouseProperty Received in Nontaxable TradesProperty Received in Taxable TradesProperty SettlementsProperty Subject to a DebtProperty TaxesProperty Transferred From a SpouseProperty Used as a HomeProperty Used As a PaymentProperty Used for TransportationProperty Used in Your Business or Income-producing ActivityProperty Used Partly as Your Main HomeProperty Used Partly for Business and Partly for Personal PurposesProperty Used Partly for Business or RentalProperty You OwnProperty You Placed in Service or Owned Before 1987Qualified Alternative Fuel Vehicle Refueling PropertyQualified Cellulosic Biofuel Plant PropertyQualified Disaster Assistance PropertyQualified Intellectual PropertyQualified PropertyQualified Real Property Business IndebtednessQualified Recovery Assistance PropertyQualified Reuse and Recycling PropertyQualifying PropertyReal Estate Taxes and Personal Property TaxesReal PropertyReal Property BoughtReal Property Income and Natural Resources Royalties (Income Code 13)Real Property RepossessedReal Property SaleRecovered Stolen PropertyRelief From Liability Arising From Community Property LawRemainder Interest in Real PropertyRental of Nondepreciable PropertyRental of Personal PropertyRental of PropertyRental of Property Also Used as a HomeRental of Property Incidental to a Development ActivityRental of Property to a Nonpassive ActivityRental PropertyRenting Part of PropertyRents From Personal PropertyReplacement PropertyResidental Rental PropertyResidential Energy Efficient Property CreditResidential Rental PropertyRestricted PropertyRules About Depreciable PropertySafe Harbor for Creative Property CostsSale of Business PropertySale of Depreciable PropertySale of Jointly-owned PropertySale of Medical Equipment or PropertySale of PropertySale of Property Bought at Various TimesSale of Property, Gain or LossSale or Exchange of PropertySales and Other Dispositions of AssetsSales and Trades of Investment PropertySales or Other Dispositions of PropertySection 1245 PropertySection 1250 PropertySection 197 IntangiblesSeparate Part of Property Used for BusinessSeparate Part of Property Used for Business or RentalSimilar or Related PropertySpecial 30% Limit for Capital Gain PropertySpecial Rules for Gains From Dispositions of Certain PropertySpecified Gulf Opportunity Zone Extension PropertyStolen PropertyTaxidermy PropertyTransfers of Property To Avoid TaxTransportation of Property by AirU.S. Real Property InterestUniform Relocation Assistance and Real Property Acquisition Policies Act of 1970Vacant Rental PropertyValuation of Various Kinds of PropertyWhat is Qualified Property?What Method Can You Use To Depreciate Your Property?What Property Can Be Depreciated?What Property Cannot Be Depreciated?What Property Does Not Qualify?What Rental Property Can Be Depreciated?What Rental Property Cannot Be Depreciated?