Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

ITG FAQ #3 Answer-What property is not considered to be qualified property?

The following properties are not qualified property:

  • Property used or located outside an Indian reservation on a regular basis.**
  • Property acquired directly or indirectly from certain related persons.
  • Property placed in service for purposes of conducting or housing certain gaming activities. Qualified property also does not include any property you must depreciate under the Alternative Depreciation System (ADS).

** Property in this category does not apply to qualified infrastructure property located outside the reservation that is used to connect with qualified infrastructure within the reservation.

Return to List of FAQs