Tax return Depreciation over several years - specify each depreciation year?

pa
7

Last year I wrote off a laptop with a useful life of 3 years and 70% professional use for the 2017 tax return. Should I now have to declare my 2nd year of use in the tax return 2018 as well? I'm a little unsure of the statement of a friend. He did not know exactly, but he said that the state would not give away any money and would like to "forget" something. Can someone tell me something reliable?

ka

Deposits for wear are advertising costs or business expenses depending on the type of income, so you should also specify them each year.

Ni

The tax office is not responsible for the preparation of your tax return.

You have to do this yourself.

pa

I thought that they take over the system in the first year. Technically, something like that would be automated. That would mean nobody will make my tax return. That is why I asked. Nevertheless, thank you

pa

Ups. It's too late now. But can I then state the third year next year in the 2019 declaration?

Br

Of course, you must declare the depreciation every year as income-related expenses (§ 9 (1) sent. 1 + 2 in conjunction with § 9 (1) No. 7 EStG).

Because: The tax office can't even know if this laptop still exists. Imagine that they would interpret something in your income tax return, which does not exist.

Have you already received the income tax assessment? As long as the opposition period runs (= 1 month according to § 355 Abs. 1 AO) you can appeal and correct your own mistake. If the opposition period has already expired, a correction according to § 173 Abs. 1 Nr. 2 AO would be theoretically possible - but you are dependent on the FA's good will.

pa

I have not received any feedback yet. So I put in an appeal against my own information? That is really allowed? (I really have no idea.) Is my second tax return.)

Br

Did you submit your tax return online? Because if so, then change the explanation and send the data again to the tax office. They have to pay attention to the changes. As long as you do not have a decision, you are not in the so-called "right of appeal" and can't file an appeal. And yes, you would then proceed against your own information:-) As long as it is such a small thing and if the decision is already at home, often just a short call to FA and you make a request by phone "to simple change" pursuant to § 172 (1) (2) (A) AO. An objection is advisable for larger topics or if the opposition period expires shortly before…