Foreclosure Property


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Rental Property 10.1 Capital

Frequently Asked Questions - Keyword: Rental Property Home | Contact IRS | About IRS | Site Map | Español | Help Advanced Search Search Tips IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms and Publications Frequently Asked Questions News Taxpayer Advocacy Where To File Frequently Asked Tax Questions And Answers Keyword: Rental Property 10.1 Capital Gains, Losses/Sale of Home: Property (Basis, Sale of Home, etc.) I lived in a home as my principal residence for the first 2 of the last 5 years. For the last 3 years, the home was a rental property before selling it. Can I still avoid the capital gains tax and, if so, how should I deal with the depreciation I took while it was rented out? If, during the 5-year period ending on the date of sale, you owned the home for at least 2 years and lived in it as your main home for at least 2 years, you can exclude up to the maximum dollar limit. However, you cannot exclude the portion of the gain equal to depreciation allowed or allowable for periods after May 6, 1997. This gain is reported on Form 4797. If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, the amount you cannot exclude is the amount allowed. Refer to Publication 523 , Selling Your Home and Form 4797 (PDF), Sale of Business Property for specifics on calculating and reporting the amount of gain. References: Publication 523 , Selling Your Home Publication 527 , Residential Rental Property Publication 587 , Business Use of Your Home Form 4797 (PDF), Sale of Business Property 11.1 Sale or Trade of Business, Depreciation, Rentals: Depreciation & Recapture Can the entire acquisition cost of a computer that I purchased for my business be deducted as a business expense or do I have to use depreciation? The entire acquisition cost of a computer purchased for business use can be expensed under Code section 179 in the first year if qualified, or depreciated over a 5-year recovery period. Under section 179, you can elect to recover all or part of the cost of certain qualifying property, up to a dollar limit, by deducting it in the year you place the property in service. You can elect to expense the cost of qualifying property instead of recovering the cost by taking depreciation. To claim the expense in the first year, the property must be used more than 50% for business use, and meet the other requirements for expensing. One of those requirements is that the total cost of qualifying property you can deduct after you apply the dollar limit is limited to the taxable income from the active conduct of any trade or business during the year. Any cost not deductible in one year under section 179 because of the business income limit can be carried to the next year. For any taxable year beginning after 2002 and before 2006, a new law raised the aggregate cost that can be expensed under section 179 to $100,000 and also expanded the definition of Code section 179 property to include off-the-shelf computer software. See IRS site for Code Section 179 for the expanded definition. If you make a choice to depreciate the property you can claim in the placed-in service year of the property a special depreciation allowance for eligible property you acquired after September 10, 2001 and before January 1, 2005. The special depreciation is figured before you calculate your regular depreciation. To qualify for the special depreciation the property must: Be property that is depreciated generally under MACRS (Modified Accelerated Cost Recovery System) and that has a recovery period of 20 years or less. Property required to be depreciated under the straight-line method of the alternative depreciation system of MACRS generally is not eligible. Be property that is acquired by you after September 10, 2001 and before January 1, 2005. Be property that is placed in service by you before January 1, 2005. Be property the original use of which began with you after September 10, 2001. This means that the property is new property. For eligible property acquired after September 10, 2001, and before May 6, 2003, the special depreciation deduction is equal to 30% of the property's depreciable basis. For eligible property acquired after May 5, 2003 and before January 1, 2005, the special depreciation deduction is equal to 50% of the property's depreciable basis. If the property is acquired after May 5, 2003, but there was a written binding contract to acquire the property in effect before May 6, 2003, the property is not eligible for the 50% special depreciation. Also, if the property is acquired after May 5, 2003, but the original use of the property began before May 6, 2003, the property is not eligible for the 50% special depreciation. And, if you acquired the property before May 6, 2003, but placed the property in service after May 5, 2003, the property is not eligible for the 50% special depreciation. If the property is eligible for the 50% special depreciation deduction and you claim this 50% depreciation, you cannot claim the 30% special depreciation deduction for the property. However, you can elect to deduct the 30% (instead of 50%) special depreciation for property eligible for the 50% special depreciation deduction. These elections are made for an entire class of property (for example, 5-year property) instead of for each property. If your property is located within the New York Liberty Zone, there are different rules for special depreciation deduction. See Publication 946 , How to Depreciate Property for additional information on the special deduction. References: Publication 946 , How to Depreciate Property Publication 535 , Business Expenses We have incurred substantial repairs to our rental property: new roof, gutters, windows, furnace, and outside paint. What are the IRS rules concerning depreciation? Replacements of roof, rain gutters, windows, and furnace on a residential rental property are capital improvements to the structure because they materially add to the value of your property or substantially prolong its life. The items would be in the same class of property as the rental property to which they are attached. Since the property is residential rental property, the items are generally depreciated over a recovery period of 27.5 years using the straight line method of depreciation and a mid-month convention. Repairs, such as repainting the residential rental property, are currently deductible expenses. A repair keeps your property in good operating condition. It does not materially add to the value of your property or substantially prolong its life. Repainting your property inside or out, fixing gutters or floors, fixing leaks, plastering, and replacing broken windows are examples of repairs. If you make repairs as part of an extensive remodeling or restoration of your property, the whole job is an improvement. In that case, you should capitalize and depreciate the repair costs as the same class of property that you have restored or remodeled as discussed above. For more information, refer to Publication 527 , Residential Rental Property , and Publication 946 , How to Depreciate Property . References: Publication 527 , Residential Rental Property Publication 946 , How to Depreciate Property 11.2 Sale or Trade of Business, Depreciation, Rentals: Rental Expenses v Passive Activity Losses (PALs) I purchased a rental property last year. What closing costs can I deduct? The only deductible closing costs are those for interest, and deductible real estate taxes. Other settlement fees and closing costs for buying the property become additions to your basis in the property. These basis adjustments include: Abstract fees, Charges for installing utility services, Legal fees, Recording fees, Surveys, Transfer taxes, Title insurance, and Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. Fees related to obtaining a loan are capital expenses and should be amortized over the life of the loan. For additional information, refer to Publication 527 , Residential Rental Property, Publication 17 , Your Individual Income Tax Guide , and Publication 535 , Business Expenses . References: Publication 527 , Residential Rental Property Publication 17 , Your Individual Income Tax Guide Publication 535 , Business Expenses Can you deduct Private Mortgage Insurance (PMI) premiums on rental property? If so, which line item on Schedule E? Yes. You can deduct Private Mortgage Insurance premium on line 9 of Form 1040, Schedule E (PDF), Supplemental Income and Loss . Write "PMI" on the dotted line. References: Publication 527 , Residential Rental Property Form 1040, Schedule E (PDF), Supplemental Income and Loss Form 1040, Schedule E Instructions , Supplemental Income and Loss 11.3 Sale or Trade of Business, Depreciation, Rentals: Personal Use of Business Property (Condo, Timeshare, etc.) I rent my home out for two weeks each year. Do I have to show the income on my return? You must first consider if you use your dwelling as a home. You are considered to use a dwelling as a home if you use it for personal purposes during the tax year for more than the greater of 14 days or 10% of the total days it is rented to others at a fair rental price. It is possible that you will use more than one dwelling unit as a home during the year. For example, if you live in your main home for 11 months and in your vacation home for 30 days, your home is a dwelling unit and your vacation home is also a dwelling unit, unless you rent your vacation home to others at a fair rental value for more than 300 days during the year. There is a special rule if you use a dwelling as a home and rent it for fewer than 15 days. In this case, do not report any of the rental income and do not deduct any expenses as rental expenses. If you itemize your deduction on Form 1040, Schedule A (PDF), Itemized Deductions , you may be able to deduct mortgage interest, property taxes, and any casualty losses. For additional information, refer to Tax Topic 415 , Renting Vacation Property/Renting to Relatives and Publication 527 , Residential Rental Property (including Rental of Vacation Homes) . References: Form 1040, Schedule A (PDF), Itemized Deductions Tax Topic 415 , Renting Vacation Property/Renting to Relatives Publication 527 , Residential Rental Property (Including Rental of Vacation Homes). I am renting a house to my son and daughter-in-law. Can I claim rental expenses? In general, if you receive income from the rental of a dwelling unit, such as a house, apartment, or duplex, there are certain expenses you may deduct. Besides knowing which expenses may be deductible, it is important to understand potential limitations on the amounts of rental expenses that may be deducted in a tax year. There are several types of limitations that may apply. Passive Activity losses : In general, you can deduct passive activity losses only from passive activity income (a limit on loss deductions). You carry any excess loss forward to the following year or years until used, or until deducted in the year you dispose of your entire interest in the activity in a fully taxable transaction. There are several exceptions that may apply to the passive activity limitations. Refer to Publication 527 , Residential Rental Property and Publication 925 , Passive Activity and At-Risk Rules . At risk rules: The at-risk rules limit your losses from most activities to your amount at risk in the activity. You treat any loss that is disallowed because of the at-risk limits as a deduction from the same activity in the next tax year. If your losses from an at-risk activity are allowed, they are subject to recapture in later years if your amount at risk is reduced below zero. Refer to Publication 925 , Passive Activity and At-Risk Rules. Not for profit activities: If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. Any rental expenses in excess of rental income cannot be carried forward to the next year. Refer to Publication 527 , Residential Rental Property and Publication 535 , Business Expenses . Rental of a dwelling unit: The tax treatment of rental income and expenses for a dwelling unit that you also use for personal purposes (renting to a relative may be considered personal use even if they are paying you rent) depends on whether you use it as a home. Refer to Publication 527 , Residential Rental Property . Expenses in connection with rental of a dwelling unit for less than 15 days per year . Refer to Publication 527 , Residential Rental Property . References: Publication 527 , Residential Rental Property Tax Topic 414 , Rental Income and Expenses Tax Topic 415 , Renting Vacation Property/Renting to Relatives 11.4 Sale or Trade of Business, Depreciation, Rentals: Sales, Trades, Exchanges What form(s) do we need to fill out to report the sale of rental property? The gain or loss on the sale of rental property is reported on Form 4797 (PDF), Sale of Business Property . Form 1040, Schedule D (PDF), Capital Gains and Losses , is often used in conjunction with Form 4797. For further information, refer to Publication 544 , Sales on Other Disposition of Assets, Publication 550 , Investment Income and Expense , the Instructions to Form 4797 (PDF), Sale of Business Property , and the Instructions to Form 1040, Schedule D, Capital Gain and Losses . References: Form 4797 (PDF), Sale of Business Property Form 4797 Instructions Publication 544 , Sales and Other Dispositions of Assets Publication 550 , Investment Income and Expense Form 1040 Schedule D (PDF), Capital Gains and Losses We are selling rental property and have never claimed depreciation. What do we do about this when we file our taxes? When reporting the sale of or computing gain or loss on rental property, you are required to make an adjustment to your basis for allowable depreciation regardless of whether the deduction was taken. For more information refer to Publication 544 , Sales or Other Dispositions of Assets , and the Form 4797 Instructions , Sales of Business Property . You can claim the depreciation not taken for the rental property in the years before the year of sale. How to do this depends on when you placed in service the rental property. If you placed in service the rental property before calendar year 2003, you may amend your income tax returns for the years before the year of the sale by using Form 1040X (PDF), Amended U.S. Individual Income Tax Return , to take the depreciation deductions for the rental property that should have been taken. Or, you may file a Form 3115 (PDF), Application for Change in Accounting Method , to claim the depreciation for the rental property that should have been taken for the years before the year of the sale. The Form 3115 must be timely filed for the same tax year in which you sell the rental property. If you placed in service the rental property after calendar year 2002 and you have unclaimed depreciation for two or more years before the year of sale, you must use Form 3115 (PDF), Application for Change in Accounting Method , to claim the depreciation for the rental property that should have been taken for the years before the year of the sale. The Form 3115 must be timely filed for the same tax year in which you sell the rental property. If you placed in service the rental property after calendar year 2002 and you have unclaimed depreciation for only the year immediately preceding the year of sale, you may amend your income tax return for that prior year by using Form 1040X (PDF), Amended U.S. Individual Income Tax Return , to take the depreciation deduction for the rental property that should have been taken. Or, you may file a Form 3115 (PDF), Application for Change in Accounting Method , to claim the depreciation for the rental property that should have been taken for the prior year. The Form 3115 must be timely filed for the same tax year in which you sell the rental property. References: Publication 544 , Sales or Other Dispositions of Assets Form 1040X (PDF), Amended U.S. Individual Income Tax Return Form 3115 (PDF), Application for Change in Accounting Method Form 3115 Instructions , Application for Accounting Method Form 4797 Instructions , Sales of Business Property Publication 527 , Residential Rental Property (including Vacation Homes) What forms do we file to report a loss on the sale of a rental property? The loss on the sale of rental property is reported on Form 4797 (PDF), (Sale of Business Property) as ordinary loss. References: Form 4797 (PDF), Sale of Business Property Publication 544 , Sales and Other Dispositions of Assets More Frequently Asked Tax Questions Accessibility | FirstGov.gov | Freedom of Information Act | Important Links | IRS Privacy Policy | U.S. Treasury



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ERA - Destin Florida Real Estate - Pensacola Real Estate - Pensacola Beach Condos for sale Your ERA Florida Real Estate Expert for Pensacola, Destin, Gulf Breeze, Navarre, Pensacola Beach and Perdido Key Real Estate. Gulf Breeze Florida real estate MLS Pensacola real estate Destin condos for sale Destin Florida Waterfront luxury homes Gulf Breeze, FL emerald coast realty Navarre Florida Gulf coast Beach Condos Pensacola Florida Real Estate Perdido Key Condos Licensed Florida & Alabama Broker Pensacola Florida, Destin, Gulf Breeze, Navarre, Perdido Key, Pensacola Beach and all NW FL Gulf Coast Beach Communities. Direct (850) 439-1811 Toll Free (866) 906-1811 kim.gibbons@era.com Member Gulf Breeze & Perdido Key FL Chambers Owner Broker LOCAL REALTORS ® I'm a local ERA Real Estate Broker, ready to find you the Pensacola, Gulf Breeze, Pensacola Beach Waterfront Navarre, Destin Florida real estate or Perdido Key property that meets your specific needs. My Realtors are highly focused on these real estate markets for maximum results. I specialize in: residential homes, commercial and investment property. Types of properties include; luxury Gulf beach front condos, townhouses, waterfront land, luxury homes, Destin beach condos and new oceanfront homes construction. Click luxury homes or Navarre realty information from the Navarre FL realestate eSource. BUYERS I search the Destin and Pensacola Florida MLS Real Estate databases daily for real estate that matches your specific criteria. I then notify you immediately with the latest Destin or Pensacola MLS listing that meet your desired need. Choose Find Homes for Sale and fill in the requested information. I will contact you to confirm the specifics of the property you desire and then follow up with properties you can evaluate, its a breeze! You can also contact me to get automatic updates on homes or condos in the Pensacola and Destin FL areas that meet your specific criterion. MORE EMERALD COAST REAL ESTATE • Destin Condos • Fort Walton Beach Real Estate ˜ ˜ ˜ SELLERS Plan To List Your Property? Go with the Broker with the best internet presence! More internet exposure equates to more potential BUYERS! Our Commitment to You... If you plan to sell your real estate in the next few months, use my CMA evaluation. This free service is designed to help establish the current market value for your property. Simply choose Listing Property and provide the requested information. I will use comparable homes or condos that have sold in your area from the MLS to help you determine the fair market value of your home. When you list your home I make sure the public knows that your home is available for sale by using state of the art advertising and marketing approaches to attract potential buyers. Such as, immediate MLS listing, extensive internet and national directory exposure. Buyer from came to this Web Site in 2004! Marketing Strategy Presentation WHY KIM GIBBONS? 1) Huge Internet presence 2) Florida Licensed Broker, Associate 3) Experience, Multi Million Dollar Producer 4) Extensive Relocation Experience 5) A well defined Listing Sales Strategy , to sell your property! As a respected Emerald Coast professional, I am dedicated to providing the best service possible. Because our industry is becoming more sophisticated and challenging every day, I work hard to staying ahead of the competition to best represent YOU and your priorities! I am a Licensed Florida Broker , with that comes a better understanding and knowledge to better serve you. Most agents are not Brokers because the knowledge and testing requirements are very rigorous. I strive to determine your specific needs and work hard to get the results you deserve! 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Amazon.com: House of Wax (Widescreen Edition): DVD: Elisha Cuthbert,Chad Michael Murray,Brian Van Holt,Paris Hilton,Jared Padalecki,Jon Abrahams,Robert Ri'chard,Dragicia Debert,Thomas Adamson,Murray Smith (VII),Sam Harkess,Damon Herriman,Andy Anderson (II),Emma Lung,Jaume Collet-Serra Your Store DVD See All 32 Product Categories Your Account | Cart | Wish List | Help | Advanced Search | Browse Genres | Top Sellers | New & Future Releases | Television Central | Life & Learning | DVD Essentials | Blowout DVDs | Movie Showtimes | Used DVDs Search Amazon.com DVD Web Search Join Amazon Prime and ship Two-Day for free and Overnight for $3.99. Already a member? Sign in . DVD Information Explore this item buying info editorial reviews customer reviews cast and crew fun facts Listmania! Best of Slasher Films Part 4 : A list by Jason Voorhees "Jason V" Add your List Ready to buy? Sign in to turn on 1-Click ordering. A9.com users save 1.57% on Amazon. Learn how . MORE BUYING CHOICES 108 used & new from $6.75 Available for in-store pickup now from: $20.99 Price may vary based on availability Enter your ZIP Code Have one to sell? House of Wax (Widescreen Edition) (2005) Starring: Elisha Cuthbert , Chad Michael Murray Director: Jaume Collet-Serra Rating: See larger image Share your own customer images List Price: $20.98 Price: $15.99 & eligible for FREE Super Saver Shipping on orders over $25. See details You Save: $4.99 (24%) Availability: Usually ships within 24 hours. Ships from and sold by Amazon.com. Want it delivered Friday, December 30? Choose One-Day Shipping at checkout. See details 108 used & new available from $6.75 Edition: Other Versions and Languages Other Versions (DVD) List Price Price Other Offers: DVD House of Wax / Gothika $35.98 $31.99 57 used & new from $27.78 DVD House of Wax (1953) / House of Wax $35.98 $31.99 47 used & new from $27.37 DVD House of Wax (Full Screen Edition) $20.98 $15.99 119 used & new from $6.95 Better Together Buy this DVD with The Amityville Horror (Widescreen Special Edition) DVD ~ Ryan Reynolds today! Total List Price: $49.93 Buy Together Today: $37.98 Customers who bought this DVD also bought The Amityville Horror (Widescreen Special Edition) DVD ~ Ryan Reynolds The Skeleton Key (Widescreen Edition) DVD ~ Kate Hudson War of the Worlds (Widescreen Edition) DVD ~ Tom Cruise Land of the Dead (Unrated Edition) DVD ~ Simon Baker Explore Similar Items : in DVD , in Music Storyline Genres: Horror Tagline: Prey. Slay. Display. Plot Outline: Six friends are stranded in a ghost town where a towering wax museum looms ahead. And inside are two brothers who have a special way of making the wax figures look real... Plot Synopsis: A group of friends on their way to a college football game falls prey to a pair of murderous brothers in an abandoned small town. They discover that the brothers have expanded upon the area's main attraction.. the House of Wax. And created an entire town filled with the wax-coated corpses of unlucky visitors. Now the group must find a way out before they too become permanent exhibits in the House of Wax... Plot Keywords: Title Spoken By Character | Car Trouble | Remake | Museum | Wax Museum | Interracial Relationship | Child Abuse | Doctor | Sheriff | Twins | American Football | (Show all 61 plot keywords recommended by customers) Product Details Actors: Elisha Cuthbert , Chad Michael Murray , Brian Van Holt , Paris Hilton , Jared Padalecki , See more Directors: Jaume Collet-Serra Format: Ac- , Closed-captioned, Color, Dolby, Dubbed, Subtitled, Widescreen, Ntsc, Widescreen Anamorphic Region: Region 1 ( U.S. and Canada only. Read more about DVD formats. ) Rated: (Not for sale to persons under age 18.) Studio: Warner Home Video DVD Release Date: October 25, 2005 Run Time: 113 min (original theatrical or airing runtime) Average Customer Review: Based on 176 Reviews DVD Features: Available Subtitles: English, Spanish, French Available Audio Tracks: English (Dolby Digital 5.1), Spanish (Dolby Digital 5.1), French (Dolby Digital 5.1) B-roll and bloopers video cast commentary From Location: Joel Silver Reveals House of Wax Wax On: The Design of House of Wax The House Built on Wax: visual effects Alternate open: Jennifer killed Gag reel Theatrical trailer From IMDb: Quotes & Trivia ASIN: B000AM4P9K Amazon.com Sales Rank: #2,264 in DVD Theatrical Release Information US Theatrical Release Date: May 6, 2005 MPAA: for horror violence, some sexual content and language. Production Company: Warner Bros., Dark Castle Entertainment, Village Roadshow Pictures, ImageMovers, Silver Pictures USA Box Office: $32 Million Budget Estimate: $30 Million Filming Locations: Australia| Movieworld, Gold Coast, Queensland, Australia| Queensland, Australia Editorial Reviews Amazon.com You know the one about the group of horny kids who get offed one by one? Yeah, so do director Jaume Collet-Serra and his screenwriters, who have updated an old Vincent Price flick and sandwiched it between hearty slices of The Blair Witch Project and various Friday the 13th films. Lots of WB and Fox network hotties--including 24 's Elisha Cuthbert, One Tree Hill 's Chad Michael Murray, and, well, Paris Hilton--have car trouble and stumble onto a town populated by real killer personalities. The R-rated result is fairly gruesome and, though no one ever quite looks frightened enough, Collet-Serra knows his way around a jolting suspense sequence or two. Cuthbert and an unintentionally funny Murray (striking ludicrous poses as some kind of real toughie) act more like angry ex-lovers than the fraternal twins they're supposed to be; Hilton acts bored while her real-life video scandal is exploited for ironic kicks; and the film heads shamelessly over-the-top with each new twist. As an exercise in bloody mayhem, it has a few novel touches, but you can easily find better scares. --Steve Wiecking Product Description: House of Wax tells the story of a group of friends who fall prey to a sinister plot while passing through a small town on their way to a college football game. Customers who viewed this DVD also viewed Sin City DVD ~ Robert Rodriguez Saw (Widescreen Edition) DVD ~ Leigh Whannell Mr. & Mrs. Smith (Widescreen Edition) DVD ~ Brad Pitt Batman Begins (Two-Disc Deluxe Edition with Comic Book) DVD ~ Christian Bale Explore Similar Items : in DVD , in Music , and in Books Spotlight Reviews Write an online review and share your thoughts with other customers. 44 of 61 people found the following review helpful: Above Average Slasher , May 10, 2005 Reviewer: Mr. Censored - See all my reviews This new version of "House Of Wax" bears very little resemblance to the original, released over fifty years ago. That right there means certain people are gonna be angry about it. And I'm sure it must pain fans of the original to see this updated version with Paris Hilton as one of the stars. Nevertheless, if you are just looking for a good, fun slasher, with a hard R-rating (believe me, this puppy earned it), you could do much worse. Forget that this is a remake, and you will probably find yourself being pleasantly surprised. And if you still aren't sold, look at it this way: You get to watch Paris Hilton die! "House Of Wax," which stars Chad Michael Murray (from WB's...well, just the WB I guess) and Elisha Cuthbert (who is way sexier than Hilton, without even trying) tells the familiar story of a group of twenty somethings, on their way to a football game, who pull over for the night to set up camp and get a little R & R. However, an automobile problem, a broken headlight, and some damn stinky squirrels and deer, cause this group to wander into a town that time seems to have forgotten. The town, however, has one interesting feature, and that is the infamous House Of Wax. Not only is everything inside made out of wax (or is it?), the House itself is Of Wax. Of course, things go horribly wrong. Why does it feel like the wax figures can see us? Who was that outside the window? Why does that guy keep flirting and leering at my girlfriend? The movie plays out much like classic slashers such as "Texas Chainsaw Massacre," and even more like the 2003 "T.C.M." remake. Not only are both remakes extremely pumped up from the original, but you will notice many parellels between the two, from the bizarre torture scenes, to the creepy towns people, all the bases are covered with this movie. If you are a genre fan, you can't help but enjoy this movie. It does try a few different things and will take you by surprise a few times. Heck, one major surprise is Paris Hilton playing someone with moderate intellect. When someone says "What's that smell?" she doesn't want to find out. When she is being chased by the antagonist, she finds a weapon, and uses it. Not just your average teen slasher/splatter flick. As far as the gore goes, this movie has an abundance of it, but I found the wax much more effective. On a list of worst ways to die, I'd put that at the top! And when will people realize, if you keep picking at it, it won't heal (watch it and find out)? If it's possible to have a fear of wax, this movie may put it in you. So try not to let the seemingly shallow nature of this movie turn you away. Afterall, it's actually quite good, and it's refreshing, in a world of nuetered "PG-13" "horror" flicks, that a nice, solid "R" comes along and gives us the flanking we so badly needed. It's got it's flaws, and it does take a while for the film to build momentum, but if you want thrills, this one's got it. Just try not to cheer or laugh too much when Paris has her big moment... Was this review helpful to you? ( Report this ) 20 of 30 people found the following review helpful: A TERRIFIC GOOD RIDE WITH ALL THE THINGS A SLASHER FAN WANTS!! , October 11, 2005 Reviewer: Paulo Leite (Lisbon, Portugal) - See all my reviews At first, I wasn't expecting anything from this movie... I thought "well, here we go again for another stupid slasher with nothing new to offer". But I was wrong. In fact I found this film to be a terrific new entry into the slasher genre. The screenplay is very nice. I does not start to kill people right away.. it develops the story... lets you know ter characters... and THEN... just when you are dying to see some killings... it starts. ...And never lets go. The plot is better than you'd expect. Not the usual "six kids get to a wax museum". Instead they get separated in three groups (which opens the space for three almost-independent storylines). This may not look much... but in fact it allows the screenplay to build some plausability and complications. The characters come and go separate ways and the script creates great shock moments exactly at the moment different storylines meet. And the killings... they are brutal, sadistic... and go beyond the usual "slash-and-you're-dead"... In fact (laughs) nobody dies at first. The screenplay takes the detail up to the limit. All the killings are beautifully constructed. Without wanting to spoil the fun, I just should say this film goes further on the sadistic things the killers do. Much further than what was acceptable years ago. I think this film brought new breath to the genre. Casting is good, makeup is fine. Directing is solid, art direction is discreet enough... I really liked it. Of course there are better films made 20 or 30 years ago. But this one sits along the best slashers in the last 10 years (if it is not THE best one in 10 years). But beware! This film is very cruel! Maybe you would like to pass on it if you play the piano, if you love your fingers... or if you like to walk barefooted. By the way... It has nothing to do with the 1953 Vincent Price version... just the title and what it suggests. Obviously, this DVD is a great buy. Watch it alone... or with friends... with 2 tons of popcorn. Great! Was this review helpful to you? ( Report this ) Customer Reviews Average Customer Review: Write an online review and share your thoughts with other customers. The cast of hotties , December 29, 2005 A Kid's Review Almost the whole cast is hot like my cousin thinks paris hilton and elisha cuthbert are both hot&sexy.but i think jon arahams,jered&chad are hot espesialy jon abrahams his hot i lllllllllllooooooooooooooovvvvvvvvvvvveeeeeeeeeeeeeee him .oh yeah the movie its the best movie ever made .the only ugly people are bo&vincent .the movie its about 6friends on their way to a collage foot ball game but dalton and page get teird so they camp out near a abanded town. CAST:Elisha-Carly Brian van holt-Bo/Vincent Chad-Nick Jered-Wade Paris-Page Jon Abrahams-Dalton Robert-Blake Was this review helpful to you? ( Report this ) The cast of hotties , December 29, 2005 A Kid's Review Almost the whole cast is hot like my cousin thinks paris hilton and elisha cuthbert are both hot&sexy.but i think jon arahams,jered&chad are hot espesialy jon abrahams his hot i lllllllllllooooooooooooooovvvvvvvvvvvveeeeeeeeeeeeeee him .oh yeah the movie its the best movie ever made .the only ugly people are bo&vincent .the movie its about 6friends on their way to a collage foot ball game but dalton and page get teird so they camp out near a abanded town. CAST:Elisha-Carly Brian van holt-Bo/Vincent Chad-Nick Jered-Wade Paris-Page Jon Abrahams-Dalton Robert-Blake Was this review helpful to you? ( Report this ) 2 of 3 people found the following review helpful: The House Isn't The Only Thing That is Wax.... , December 28, 2005 Reviewer: fra7299 "fra7299" (California, United States) - See all my reviews Call me a bit of an overachiever, but I had to wait a day for this movie to sink in before I actually sat down to write a review for House of Wax. The verdict: It still wasn't very good. A film scripted for the MTV Generation of slasher-type films, House of Wax definitely pales in comparison to the Vincent Price version with the same name (I'm still not sure if they actually meant to call it that, or if this was to be an actual remake). There is loud music every so often, horny teens, and a wannabe tough street-type guy, and a generally creepy family (brothers) in a generally creepy town. At any rate, the two movies are a separate as you can get, so you won't have much of a chance to confuse them. If there is one thing to compliment this movie on, it's those momentary points of lurking suspense. We don't see the truly evil characters for awhile, so there is at least an attempt at build up. There is an attempt at trying to introduce us to the background of the two brothers, but it really is an empty explanation. They just show a family trying to get a rambunctious child to eat his food, and an overly aggressive father yelling. Then they flash forward, as if this explains everything. The movie seemingly begins to melt (no pun intended) before your eyes at certain points, despite its efforts to scare and thrill. I think a lot of it had to do with the seriously ridiculous plot and inane motives of the characters. The teens, who decide they want to go on a road trip to make it to the football game (it is a really important game, but we never know who is playing), of course don't make it in time and decide to spend the night in the creepiest place they can possibly find. Then, once there, they decide to hang out and party until some guy in a truck comes by and flashes his lights (he never gets out though, so we don't know who or what he is). Rather than suspecting that this guy might be some sort of serial killer out in the middle of no where, one of them decides to throw something at the truck, breaking one of the headlights and, in turn, making the possible homicidal maniac a little more upset. The truck leaves, and all appears to be fine. Fast forward to the next day....One of the guys really wants to get to the game (Why exactly everyone slept in until 2:30 in the afternoon is a question I can't answer..), but then one of the guy's cars has a broken fan belt (go figure), so they must deal with that. After accidentally slipping into a big pit with dead rotting animal flesh, which, for some reason Elisha Cuthbert's character insisted on seeing, her and her boyfriend decide to into town with some crazy derelict looking guy who makes his living apparently dumping dead animals into this pit....all in the name of a fan belt...sheesh! After the teens separate, you can use your imagination to guess what happens. The couple goes into the town to find the shop with fan belts, and, while in the process, decide to go into the spookiest place in town, the House of Wax. From there they meet another crazy guy who owns the shop, but happens to have that exact fan belt at his house. You know where this is going right? Eventually, Elisha Cuthbert's character realizes that there aren't any "real" people around, and that her boyfriend has been in that house just a little too long, and so chaos ensues. In the process of trying to get back to the town to get to the couple, some of the other teens meet up with the crazy brothers as well. They make the same silly mistakes that many teens make in these movies, and so, many points become a bit predictable and cumbersome to watch. I guess it could have been worse...Paris Hilton could have said something like, "Look! Wax, that's hot." There have been worse movies made, and definitely worse horror movies made. But, this is just another lower than average horror movie to make a few bucks for Hollywood. 1 stars for an effort at suspense. For kicks, I'll even round it up to 2. Was this review helpful to you? ( Report this ) Teen Slasher Movie with an interesting plot. , December 27, 2005 Reviewer: Ernest Hemmingway "Shawn" - See all my reviews When i first rented this movie, i was told that it was a horrible movies with some cheap scares. I was told wrong as a began to watch House of Wax. Six teenagers are on there way to a college football game when they experience car trouble, someone, overnight, had ruined one of the cars fan belts...as two of the characters venture into the seemingly empty town, they uncover a sinister plot involving the famous Trudy's House of Wax. The teenagers must fight for their lives, or they might become permanant displays... Paris Hilton's character could have been cast better, and it was fun to see her die in an ironic sort of way. The movie is interesting with it's plot twists and the final breathtaking conclusion. I enjoyed the ending of this movie because it didn't leave you hanging, you knew who was going to live or not. I doubt there will be a sequel. Was this review helpful to you? ( Report this ) See all 176 customer reviews... Listmania! Best of Slasher Films Part 4 : by Jason Voorhees "Jason V" 2005 Is Full Of Horror! : by S. Medeiros "Gentleman_caller8... The Best B-Rate Horror Films! : by Paul So You'd Like to... Know what movies are coming out to DVD in 2005 : by Aaron Watkins , Movie Browser October is one expensive month! : by sec127 , High School Student Know What's Coming to a DVD Store Near You : by Joe , Movie Lover Fun Facts from IMDb.com: Awards Click here to see more Awards Teen Choice Awards: Teen Choice Award for Choice Movie: Thriller, Choice Movie Scream Scene, Choice Movie Actor: Action/Adventure/Thriller Nominations Click here to see more Nominations Teen Choice Awards: Teen Choice Award for Choice Movie Breakout Performance - Female, Choice Movie Rumble, Choice Movie Actress: Action/Adventure/Thriller, Choice Movie Breakout Performance - Male Trivia Click here to see more Trivia On 26 June 2004, a sound stage being used for the film burned to the ground during a test of special effects equipment. The fire was started by a candle destroying a studio where this movie was being filmed at Warner Bros Movie World on Australia's Gold Coast. One crew member was treated for burns to his arm no one else was injured. The smoke from the fire also crossed onto a nearby heavily used Highway which caused health concern's for driving motorists, the Highway was not shut down during this incident. Paris Hilton did not have to audition - she was the director's only choice for her role. The rest of the cast was built around her. Goofs Click here to see more Goofs Carly leaves the voice mail message for Paige and the whole scene with the truck gets on the voice mail. When Blake checks his phone after the music stops, the message isn't the same as earlier. Crazy Credits Click here to see more Crazy Credits Random letters in the end credits of the movie begin to melt down from thescreen as they appear. Also, some pairs of letters are joined, just like Boand Vincent when they were born. Movie Connections Click here to see more Movie Connections Remake of: Mystery of the Wax Museum | House of Wax References: Alternate Versions Click here to see more Alternate Versions The uncut version is rated R21 in Singapore. Two scenes needed to be trimmed to secure an NC16 rating. First is the body dragging scene where the head slowly detaches itself from the torso. Next is the scene where the killer graphically removes a pole that is jammed into a female victim's head. The DVD features an alternate opening: A young woman, Jennifer (Emma Lung), (the woman who is sculpted into Miss Ambrose) is stranded on the road after her car breaks down. As she calls a towing company, Bo's truck drives up. She tries to signal him, but gets no response. Then, the truck speeds up. Jennifer tried to run, but Bo grabs her by the neck and throws her face-first into her windshield, instantly killing her. Two versions are available in Germany: the uncut version with a "Not under 18" rating and an edited version (with a "Not under 16" rating) which misses ca. 3 minutes. Quotes Click here to see more Quotes [Carly hears a noise outside the tent] Carly Jones : Wade, wake up. Wade! I heard something. Wade : Yeah, it's probably the serial killers or something. [to Nick and Dalton] Blake : Hey are you two gonna have sex? Nick Jones : No... Blake : Oh, cause 'um, me and Paige ARE, so you should probably be the one to go pick up your sister. For more information about "House of Wax (Widescreen Edition)" visit the Internet Movie Database (IMDb) Look for similar items by category Browse similar items in: DVD > Actors & Actresses > ( R ) > Richard, Robert DVD > Genres > Horror > General DVD > Genres > Horror > Slasher Flicks DVD > Genres > Horror > Teen Terror DVD > Genres > Science Fiction & Fantasy > General Suggestion Box Your comments can help make our site better for everyone. 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home equity loans Average

NYS Banking Department-Home Equity Loans Survey Interest Rate Information Home Equity Loans Markets Albany Buffalo Long Island New York Metro Rochester Syracuse Westchester Co, NY Definition of terms used in this survey New York State home equity loans Average Highest Lowest 7.31 8.50 5.50 Albany Institution Telephone Date Rate Fees and Conditions Bank of America, NA 800-299-2265 12/23/05 8.45 .25% disc w/auto debit; $5,000 min Central National Bank 800-449-6842 12/23/05 7.00 .50% disc w/auto debit; $7,500 min Citibank 800-627-3999 12/23/05 7.40 .25% disc w/auto debit; $25,000 min Citizens Bank, N.A. 800-922-9999 12/23/05 6.35 $10,000 min First Niagara Bank 518-270-3200 12/23/05 6.75 .25% disc w/auto debit; $340 fee; $10,000 min HSBC Bank USA 800-975-HSBC 12/23/05 8.38 $10,000 min KeyBank 888-KEY-1234 12/23/05 7.14 Range: 7.14-8.94%; .25% disc w/auto debit; $99 fee; $5,000 min M&T Bank 800-724-2440 12/23/05 7.74 .25% disc w/auto debit; $15,000 min Pioneer Savings Bank 518-274-4800 12/23/05 6.00 $50 fee; 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$20 yrly fee; $10,000 min Bank of America 800-299-2265 12/23/05 8.45 .25% disc w/auto debit; $5,000 min Bank of New York 212-495-1784 12/23/05 6.25 $10,000 min Chase Bank 800-CHA-SE24 12/23/05 7.75 Range: 7.75-10.45%; .25% disc w/auto debit; $5,000 min Citibank 800-321-2484 12/23/05 7.40 .25% disc w/auto debit; $25,000 min HSBC Bank USA 800-975-HSBC 12/23/05 8.38 $10,000 min M&T Bank 800-724-2440 12/23/05 7.74 .25% disc w/auto debit; $15,000 min Ridgewood Svgs Bk 718-240-4800 12/23/05 6.00 .50% disc w/auto debit; no min Suffolk County NB of Riverhead 631-208-2222 12/23/05 6.75 $5,000 min Washington Mutual Bank 800-788-7000 12/23/05 8.50 .13% disc w/auto debit; $10,000 min New York Metro Institution Telephone Date Rate Fees and Conditions Astoria Federal S&LA 800-278-6742 12/23/05 7.63 .25% disc w/auto debit; $20 yrly fee; $10,000 min Bank of New York 212-495-1784 12/23/05 6.25 $10,000 min Chase Bank 800-CHA-SE24 12/23/05 7.75 Range: 7.75-10.45%; .25% disc w/auto debit; $5,000 min Citibank 800-321-2484 12/23/05 7.40 .25% disc w/auto debit; 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$340 fee; $10,000 min Five Star Bank 888-624-2300 12/23/05 5.99 .25% disc w/auto debit; $10,000 min HSBC Bank USA 800-975-HSBC 12/23/05 8.38 $10,000 min KeyBank 888-KEY-1234 12/23/05 7.14 Range: 7.14-8.94%; .25% disc w/auto debit; $99 fee; $5,000 min M&T Bank 800-724-2440 12/23/05 7.74 .25% disc w/auto debit; $15,000 min Syracuse Institution Telephone Date Rate Fees and Conditions Alliance Bank 800-310-6275 12/23/05 6.75 $5,000 min Bank of America, NA 800-299-2265 12/23/05 8.45 .25% disc w/auto debit; $5,000 min Chase Bank 800-CHA-SE24 12/23/05 7.75 Range: 7.75-10.45%; .25% disc w/auto debit; $5,000 min First Niagara Bank 877-722-9842 12/23/05 6.75 .25% disc w/auto debit; $340 fee; $10,000 min HSBC Bank USA 800-975-HSBC 12/23/05 8.38 $10,000 min KeyBank 888-KEY-1234 12/23/05 7.14 Range: 7.14-8.94%; .25% disc w/auto debit; $99 fee; $5,000 min M&T Bank 800-724-2440 12/23/05 7.74 .25% disc w/auto debit; $15,000 min Partners Trust Bank 866-777-8659 12/23/05 6.99 .50% disc w/auto debit; $7,500 min Solvay Bank 315-468-1661 12/23/05 6.37 $2,500 min The Oneida Savings Bank 315-363-2000 12/23/05 6.50 .25% disc w/auto debit; $7,500 min Westchester, Co Institution Telephone Date Rate Fees and Conditions Astoria Federal S&LA 800-278-6742 12/23/05 7.63 .25% disc w/auto debit; $20 yrly fee; $10,000 min Bank of America, NA 800-299-2265 12/23/05 8.45 .25% disc w/auto debit; $5,000 min Bank of New York 212-495-1784 12/23/05 6.25 $10,000 min Chase Bank 800-CHA-SE24 12/23/05 7.75 Range: 7.75-10.45%; .25% disc w/auto debit; $5,000 min Citibank 800-321-2484 12/23/05 7.40 .25% disc w/auto debit; $25,000 min First Niagara Bank 877-722-9842 12/23/05 6.75 .25% disc w/auto debit; $340 fee; $10,000 min HSBC Bank USA 800-975-HSBC 12/23/05 8.38 $10,000 min Union State Bank 800-887-8775 12/23/05 6.25 1.50% disc w/auto debit; $100 refundable app. fee; $5,000 min Wachovia Bank, NA 800-922-4684 12/23/05 6.84 Range: 6.84-8.00%; $150 fee; $8,000 min Washington Mutual Bank 800-788-7000 12/23/05 8.50 .13% disc w/auto debit; $10,000 min Rates are subject to change without notice and may vary from branch to branch. Although the rates reported here have been obtained from the financial institutions themselves, the accuracy of the information cannot be guaranteed by the publisher. 2005: Bankrate.com All rights reserved. | Home | Search | SiteMap | | Interest Rates | | Credit Cards | MortgageRates | Home Equity Lines of Credit | | Home Equity Loans | New Auto Loans | Used Auto Loans | Last Modified Friday, December 23, 2005 FastCounter by bCentral




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