Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040ez Tax Form 2011

Turbotax Free State FileWhere Can I File My 2011 TaxesDownload Irs Form 1040xWww Irs Gov Free FileFree Tax Filing Online2011 Tax Forms 1040ezAmended FormFile 1040xAmmended Tax ReturnFree Tax FormsFree State Tax ExtensionTax Exemptions For Disabled VeteransHow To Fill Out A Tax Amendment2010 Tax ReturnFree Amended Tax ReturnFile 2012 TaxFile Past Year TaxesI Need The 1040x Form1040es FormAmending 2010 Federal Tax Return1040 Ez Free1040ez 2012 FormE File 2010 Taxes1040 Ez Form 2011Amend A Federal Tax ReturnE-file Tax Extension Free1040 Form 2011Myfreetaxes.orgTurbotax Amended Return 2013Nj 1040nrFree Hr BlockArmy H&r BlockTax Filing 2014Need To File State Taxes OnlyHr Block Online Taxes1040nr1040 Ez 2012Sample 1040ezTurbotax Free State FilingFree Tax Returns

1040ez Tax Form 2011

1040ez tax form 2011 4. 1040ez tax form 2011   Special Situations Table of Contents Condominiums CooperativesDepreciation Property Changed to Rental UseBasis of Property Changed to Rental Use Figuring the Depreciation Deduction Renting Part of Property Not Rented for ProfitPostponing decision. 1040ez tax form 2011 Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. 1040ez tax form 2011 Condominiums A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. 1040ez tax form 2011 If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. 1040ez tax form 2011 You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements. 1040ez tax form 2011 Special rules apply if you rent your condominium to others. 1040ez tax form 2011 You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. 1040ez tax form 2011 In addition, you can deduct any dues or assessments paid for maintenance of the common elements. 1040ez tax form 2011 You cannot deduct special assessments you pay to a condominium management corporation for improvements. 1040ez tax form 2011 However, you may be able to recover your share of the cost of any improvement by taking depreciation. 1040ez tax form 2011 Cooperatives If you live in a cooperative, you do not own your apartment. 1040ez tax form 2011 Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. 1040ez tax form 2011 If you rent your apartment to others, you usually can deduct, as a rental expense, all the maintenance fees you pay to the cooperative housing corporation. 1040ez tax form 2011 In addition to the maintenance fees paid to the cooperative housing corporation, you can deduct your direct payments for repairs, upkeep, and other rental expenses, including interest paid on a loan used to buy your stock in the corporation. 1040ez tax form 2011 Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. 1040ez tax form 2011 Figure your depreciation deduction as follows. 1040ez tax form 2011 Figure the depreciation for all the depreciable real property owned by the corporation. 1040ez tax form 2011 (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 1040ez tax form 2011 ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. 1040ez tax form 2011 Multiply your cost per share by the total number of outstanding shares. 1040ez tax form 2011 Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. 1040ez tax form 2011 Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. 1040ez tax form 2011 Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. 1040ez tax form 2011 Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 1040ez tax form 2011 Multiply the result of (2) by the percentage you figured in (3). 1040ez tax form 2011 This is your depreciation on the stock. 1040ez tax form 2011 Your depreciation deduction for the year cannot be more than the part of your adjusted basis (defined in chapter 2) in the stock of the corporation that is allocable to your rental property. 1040ez tax form 2011 Payments added to capital account. 1040ez tax form 2011   Payments earmarked for a capital asset or improvement, or otherwise charged to the corporation's capital account are added to the basis of your stock in the corporation. 1040ez tax form 2011 For example, you cannot deduct a payment used to pave a community parking lot, install a new roof, or pay the principal of the corporation's mortgage. 1040ez tax form 2011   Treat as a capital cost the amount you were assessed for capital items. 1040ez tax form 2011 This cannot be more than the amount by which your payments to the corporation exceeded your share of the corporation's mortgage interest and real estate taxes. 1040ez tax form 2011   Your share of interest and taxes is the amount the corporation elected to allocate to you, if it reasonably reflects those expenses for your apartment. 1040ez tax form 2011 Otherwise, figure your share in the following manner. 1040ez tax form 2011 Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 1040ez tax form 2011 Multiply the corporation's deductible interest by the number you figured in (1). 1040ez tax form 2011 This is your share of the interest. 1040ez tax form 2011 Multiply the corporation's deductible taxes by the number you figured in (1). 1040ez tax form 2011 This is your share of the taxes. 1040ez tax form 2011 Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. 1040ez tax form 2011 You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. 1040ez tax form 2011 You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. 1040ez tax form 2011 However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). 1040ez tax form 2011 Example. 1040ez tax form 2011 Your tax year is the calendar year. 1040ez tax form 2011 You moved from your home in May and started renting it out on June 1. 1040ez tax form 2011 You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. 1040ez tax form 2011 Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. 1040ez tax form 2011 When figuring depreciation, treat the property as placed in service on June 1. 1040ez tax form 2011 Basis of Property Changed to Rental Use When you change property you held for personal use to rental use (for example, you rent your former home), the basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion. 1040ez tax form 2011 Fair market value. 1040ez tax form 2011   This is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. 1040ez tax form 2011 Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. 1040ez tax form 2011 Figuring the basis. 1040ez tax form 2011   The basis for depreciation is the lesser of: The fair market value of the property on the date you changed it to rental use, or Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis. 1040ez tax form 2011 For other increases and decreases to basis, see Adjusted Basis in chapter 2. 1040ez tax form 2011 Example. 1040ez tax form 2011 Several years ago you built your home for $140,000 on a lot that cost you $14,000. 1040ez tax form 2011 Before changing the property to rental use this year, you added $28,000 of permanent improvements to the house and claimed a $3,500 casualty loss deduction for damage to the house. 1040ez tax form 2011 Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. 1040ez tax form 2011 Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. 1040ez tax form 2011 The adjusted basis of the house at the time of the change in its use was $164,000 ($140,000 + $28,000 − $3,500 − $500). 1040ez tax form 2011 On the date of the change in use, your property had a fair market value of $168,000, of which $21,000 was for the land and $147,000 was for the house. 1040ez tax form 2011 The basis for depreciation on the house is the fair market value on the date of the change ($147,000), because it is less than your adjusted basis ($164,000). 1040ez tax form 2011 Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. 1040ez tax form 2011 (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 1040ez tax form 2011 ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. 1040ez tax form 2011 The fair market value of the property on the date you change your apartment to rental use. 1040ez tax form 2011 This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. 1040ez tax form 2011 The corporation's adjusted basis in the property on that date. 1040ez tax form 2011 Do not subtract depreciation when figuring the corporation's adjusted basis. 1040ez tax form 2011 If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1) under Depreciation (under Cooperatives, near the beginning of this chapter). 1040ez tax form 2011 The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. 1040ez tax form 2011 Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. 1040ez tax form 2011 Generally, that will be MACRS for any conversion after 1986. 1040ez tax form 2011 Treat the property as placed in service on the conversion date. 1040ez tax form 2011 Example. 1040ez tax form 2011 Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. 1040ez tax form 2011 Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. 1040ez tax form 2011 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . 1040ez tax form 2011 01364). 1040ez tax form 2011 Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. 1040ez tax form 2011 You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). 1040ez tax form 2011 You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity, or painting the outside of the house. 1040ez tax form 2011 There is no change in the types of expenses deductible for the personal-use part of your property. 1040ez tax form 2011 Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). 1040ez tax form 2011 You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. 1040ez tax form 2011 You do not have to divide the expenses that belong only to the rental part of your property. 1040ez tax form 2011 For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. 1040ez tax form 2011 If you install a second phone line strictly for your tenant's use, all of the cost of the second line is deductible as a rental expense. 1040ez tax form 2011 You can deduct depreciation on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. 1040ez tax form 2011 How to divide expenses. 1040ez tax form 2011   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between rental use and personal use. 1040ez tax form 2011 You can use any reasonable method for dividing the expense. 1040ez tax form 2011 It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. 1040ez tax form 2011 The two most common methods for dividing an expense are (1) the number of rooms in your home, and (2) the square footage of your home. 1040ez tax form 2011 Example. 1040ez tax form 2011 You rent a room in your house. 1040ez tax form 2011 The room is 12 × 15 feet, or 180 square feet. 1040ez tax form 2011 Your entire house has 1,800 square feet of floor space. 1040ez tax form 2011 You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. 1040ez tax form 2011 If your heating bill for the year for the entire house was $600, $60 ($600 × . 1040ez tax form 2011 10) is a rental expense. 1040ez tax form 2011 The balance, $540, is a personal expense that you cannot deduct. 1040ez tax form 2011 Duplex. 1040ez tax form 2011   A common situation is the duplex where you live in one unit and rent out the other. 1040ez tax form 2011 Certain expenses apply to the entire property, such as mortgage interest and real estate taxes, and must be split to determine rental and personal expenses. 1040ez tax form 2011 Example. 1040ez tax form 2011 You own a duplex and live in one half, renting the other half. 1040ez tax form 2011 Both units are approximately the same size. 1040ez tax form 2011 Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. 1040ez tax form 2011 You can deduct $5,000 mortgage interest and $1,000 real estate taxes on Schedule E (Form 1040), and if you itemize your deductions, you can deduct the other $5,000 mortgage interest and $1,000 real estate taxes on Schedule A (Form 1040). 1040ez tax form 2011 Not Rented for Profit 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. 1040ez tax form 2011 You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. 1040ez tax form 2011 Where to report. 1040ez tax form 2011   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. 1040ez tax form 2011 For example, if you are filing Form 1040, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. 1040ez tax form 2011   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. 1040ez tax form 2011 You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. 1040ez tax form 2011 Presumption of profit. 1040ez tax form 2011   If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit. 1040ez tax form 2011 Postponing decision. 1040ez tax form 2011   If you are starting your rental activity and do not have 3 years showing a profit, you can elect to have the presumption made after you have the 5 years of experience required by the test. 1040ez tax form 2011 You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. 1040ez tax form 2011 You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. 1040ez tax form 2011 More information. 1040ez tax form 2011   For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. 1040ez tax form 2011 Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. 1040ez tax form 2011 Instead of selling the house she had been living in, she decided to change it to rental property. 1040ez tax form 2011 Eileen selected a tenant and started renting the house on February 1. 1040ez tax form 2011 Eileen charges $750 a month for rent and collects it herself. 1040ez tax form 2011 Eileen also received a $750 security deposit from her tenant. 1040ez tax form 2011 Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. 1040ez tax form 2011 Her rental expenses for the year are as follows. 1040ez tax form 2011   Mortgage interest $1,800     Fire insurance (1-year policy) 100     Miscellaneous repairs (after renting) 297     Real estate taxes imposed and paid 1,200   Eileen must divide the real estate taxes, mortgage interest, and fire insurance between the personal use of the property and the rental use of the property. 1040ez tax form 2011 She can deduct eleven-twelfths of these expenses as rental expenses. 1040ez tax form 2011 She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. 1040ez tax form 2011 She cannot deduct the balance of the fire insurance because it is a personal expense. 1040ez tax form 2011 Eileen bought this house in 1984 for $35,000. 1040ez tax form 2011 Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. 1040ez tax form 2011 Before changing it to rental property, Eileen added several improvements to the house. 1040ez tax form 2011 She figures her adjusted basis as follows:   Improvements Cost     House $25,000     Remodeled kitchen 4,200     Recreation room 5,800     New roof 1,600     Patio and deck 2,400     Adjusted basis $39,000   On February 1, when Eileen changed her house to rental property, the property had a fair market value of $152,000. 1040ez tax form 2011 Of this amount, $35,000 was for the land and $117,000 was for the house. 1040ez tax form 2011 Because Eileen's adjusted basis is less than the fair market value on the date of the change, Eileen uses $39,000 as her basis for depreciation. 1040ez tax form 2011 As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. 1040ez tax form 2011 She chooses the GDS recovery period of 27. 1040ez tax form 2011 5 years. 1040ez tax form 2011 She uses Table 2-2d to find her depreciation percentage. 1040ez tax form 2011 Since she placed the property in service in February, the percentage is 3. 1040ez tax form 2011 182%. 1040ez tax form 2011 On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. 1040ez tax form 2011 The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. 1040ez tax form 2011 She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. 1040ez tax form 2011 On May 1, Eileen paid $4,000 to have a furnace installed in the house. 1040ez tax form 2011 The furnace is residential rental property. 1040ez tax form 2011 Because she placed the property in service in May, the percentage from Table 2-2d is 2. 1040ez tax form 2011 273%. 1040ez tax form 2011 Eileen figures her net rental income or loss for the house as follows: Total rental income received  ($750 × 11) $8,250 Minus: Expenses     Mortgage interest ($1,800 × 11/12) $1,650   Fire insurance ($100 × 11/12) 92   Miscellaneous repairs 297   Real estate taxes ($1,200 × 11/12) 1,100   Total expenses 3,139 Balance $5,111 Minus: Depreciation     House ($39,000 × . 1040ez tax form 2011 03182) $1,241   Dishwasher ($425 × . 1040ez tax form 2011 20) 85   Furnace ($4,000 × . 1040ez tax form 2011 02273) 91   Total depreciation 1,417 Net rental income for house   $3,694       Eileen uses Schedule E, Part I, to report her rental income and expenses. 1040ez tax form 2011 She enters her income, expenses, and depreciation for the house in the column for Property A. 1040ez tax form 2011 Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. 1040ez tax form 2011 See the Instructions for Form 4562 for more information on preparing the form. 1040ez tax form 2011 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Latest News

IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service
IR-2014-39, March 28, 2014 —The IRS today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number.‬

Many Retirees Face April 1 Deadline To Take Required Retirement Plan Distributions
IR-2014-38, March 27, 2014 — The IRS reminds taxpayers who turned 70½ during 2013 that in most cases they must start receiving required minimum distributions (RMDs) from Individual Retirement Accounts (IRAs) and workplace retirement plans by Tuesday, April 1, 2014.

IRS Reminds Taxpayers about Direct Deposit and Split Refunds
IR-2014-37, March 27, 2014 — Millions of taxpayers get their refunds through direct deposits. Filing season stats for March 21, 2014.

IRS Virtual Currency Guidance : Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply
IR-2014-36, March. 25, 2014 — Virtual currency is treated as property for U.S. Federal tax purposes; general rules for property transactions apply.

IRS Gives Colorado Flood Victims More Time To Decide When To Claim Losses
IR-2014-35, March 25, 2014 — The IRS today provided taxpayers an extension until Oct. 15, 2014, to decide when to claim disaster losses arising from last September’s flooding.

IRS Releases FY 2013 Data Book
IR-2014-34, March 21, 2014 — The IRS 2013 Data Book provides details on the agency's activities during fiscal year 2013.

Winter 2014 Statistics of Income Bulletin Now Available
IR-2014-33, March 20, 2014 — IRS winter 2014 Bulletin provides information on individual income tax returns filed for tax year 2012 and other topics.

More than Half of all Income Tax Returns Have Been Received. IRS Issues Publication on Business Expenses
IR-2014-32, March 20, 2014 — The IRS has received more than half of all the individual income tax returns it expects this year; issues business expense publication.

IRS Bars Appraisers from Valuing Facade Easements for Federal Tax Purposes for Five Years
IR-2014-31, March 19, 2014 — The IRS announced its Office of Professional Responsibility has entered into a settlement agreement with a group of appraisers from the same firm accused of aiding in the understatement of federal tax liabilities by overvaluing facade easements for charitable donation purposes.

IRS Has $760 Million for People Who Have Not Filed a 2010 Income Tax Return
IR-2014-30, March 19, 2014 — Taxpayers who did not file returns for tax year 2010 have until April 15 to claim their tax refunds.

IRS Statement on Data Security Employee Issue
March 18, 2014 — The IRS today issued a statement on a data security employee issue.

Interest Rates Remain the Same for the Second Quarter of 2014
IR-2014-29, March 14, 2014 — For the second quarter of 2014, interest rates remain the same.

More Taxpayers Filing from Home Computers in 2014, Many Taxpayers Eligible to Use Free File
IR-2014-28, March 13, 2014 — More taxpayers are e-filing from home computers in 2014 according to IRS filing season statistics.

IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov
IR-2014-27, March 10, 2014 — With business tax-filing deadlines fast approaching, the IRS encouraged small employers that provide health insurance coverage to their employees to check out the small business health care tax credit and claim it if they qualify.

IRS Seeks Volunteers for Taxpayer Advocacy Panel
IR-2014-26, March 10, 2014 — The IRS is seeking volunteers to serve on the Taxpayer Advocacy Panel, a federal advisory committee that listens to taxpayers, identifies taxpayer concerns, and makes recommendations for improving services.

IRS Seeks Applications for the Electronic Tax Administration Advisory Committee
IR-2014-25 March 7, 2014 — The IRS is opening the nomination and application process for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The deadline for submitting applications is April 21, 2014.

2014 Refunds Ahead of Last Year
IR-2014-23, March 6, 2014 — The IRS has issued more than 48 million refunds so far this year.

New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips
IR-2014-22, March 6, 2014 — The IRS released a new YouTube video designed to provide useful tax tips to married same-sex couples.

Low Income Taxpayer Clinic Program Reports on Activities
IR-2014-21, March 5, 2014 — The IRS’s Low Income Taxpayer Clinic (LITC) Program Office issued its second annual program report on how LITCs assist thousands of low income taxpayers nationwide with pro bono representation, education, and advocacy services.

Statement by IRS Commissioner John Koskinen on The Fiscal Year 2015 Budget
IRS Commissioner's statement on the Fiscal Year 2015 Budget proposal.

IRS Continues Smooth Start to Filing Season
IR-2014-20, Feb. 27, 2014 — The IRS has issued almost 40 million refunds so far this tax filing season.

IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act
IR-2014-19, Feb. 25, 2014 - IRS is offering educational Health Care Tax Tips to help individuals understand how the Affordable Care Act may affect their taxes.

IRS Releases the “Dirty Dozen” Tax Scams for 2014; Identity Theft, Phone Scams Lead List
IR-2014-16, Feb. 19, 2014 — The IRS issued its annual “Dirty Dozen” list of tax scams, reminding taxpayers to use caution during tax season to protect themselves against a wide range of schemes ranging from identity theft to return preparer fraud.

IRS Commissioner Addresses Nation's Taxpayers on 2014 Filing Season; YouTube Video Released
IR-2014-12, Feb. 10, 2014 - The Internal Revenue Service released a YouTube video message from Commissioner John Koskinen to the nation's taxpayers providing tips and help for the 2014 filing season.

Updated IRS Smartphone App IRS2Go Version 4.0 Now Available
IR-2014-11, Feb. 4, 2014 — The IRS today announced the release of IRS2Go 4.0, an update to its smartphone application featuring new, added features available in both English and Spanish.

Watch Out for Tax Scams as Filing Season Opening Nears
IR-2014-5, Jan. 23, 2014 — With the start of the 2014 tax season approaching on Jan. 31, the IRS urges taxpayers to be aware that tax-related scams using the IRS name proliferate during this time of year.

IRS Criminal Investigation Combats Identity Theft Refund Fraud
FS-2014-3, January 2014 — The IRS has seen a significant increase in refund fraud that involves identity thieves who file false claims for refunds by stealing and using someone's Social Security number. The investigative work done by Criminal Investigation is a major component of the IRS’s efforts to combat tax-related identity theft. 

2014 Identity Protection PIN (IP PIN) Pilot
January 2014 — As part of its comprehensive identity theft strategy, the IRS is offering a limited pilot program to help taxpayers who filed their returns last year from Florida, Georgia and the District of Columbia.

Tips for Taxpayers, Victims about Identity Theft and Tax Returns
FS-2014-2, January 2014 — Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. In 2014, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.

IRS Combats Identity Theft and Refund Fraud on Many Fronts
FS-2014-1, January 2014 — Stopping identity theft and refund fraud is a top priority for the IRS. The agency’s work on identity theft and refund fraud continues to grow, touching nearly every part of the organization. For the 2014 filing season, the IRS has expanded these efforts to better protect taxpayers and help victims.

New Tax Guide Helps People With Their 2013 Taxes
IR-2013-102, Dec. 23, 2013 — Taxpayers can get the most out of various tax benefits and get a jump on preparing their 2013 federal income tax returns by consulting a newly revised comprehensive tax guide now available on IRS.gov.

Some IRS Assistance and Taxpayer Services Shift to Automated Resources
New Services Available for Taxpayers in 2014

IRS Warns of Pervasive Telephone Scam
IR-2013-84, Oct. 31, 2013 — The IRS warned consumers about a sophisticated phone scam targeting taxpayers, including recent immigrants.

IRS Opens Online FATCA Registration System
IR-2013-69, Aug. 19, 2013 — The IRS announced the opening of a new online registration system for financial institutions that need to register with the IRS under the Foreign Account Tax Compliance Act (FATCA).

Report Outlines Changes for IRS To Ensure Accountability, Chart a Path Forward; Immediate Actions, Next Steps Outlined
IR-2013-62, June 24, 2013 ― IRS Principal Deputy Commissioner Werfel issued a report outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS.

IRS Charts a Path Forward with Immediate Actions
The IRS is outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS.

Questions and Answers on 501(c) Organizations
May 15, 2013 — The IRS has received a variety of questions related to the exempt organization issues recently raised. The Q&As answer some basics on the issue.

FAQs on New Payment Card Reporting Requirements
The IRS is providing special transitional relief to banks and other payment settlement entities required to begin reporting payment card and third-party network transactions on new Form 1099-K.

The American Recovery and Reinvestment Act of 2009: Information Center
Update on the new economic stimulus legislation.

Compliance & Enforcement News
A collection of recent news releases, statements and other items related to IRS compliance and enforcement efforts.

IRS Criminal Investigation Issues Annual Report
IR-2014-18, Feb. 24, 2014 — IRS Criminal Investigation Division today released its annual report.

Reminder To Home-Based Businesses: Simplified Option for Claiming Home Office Deduction Now Available; May Deduct up to $1,500; Saves 1.6 Million Hours A Year
IR-2014-24, March 7, 2014 — The Internal Revenue Service today reminded people with home-based businesses that this year for the first time they can choose a new simplified option for claiming the deduction for business use of a home.

Treasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organizations
IR-2013-92, Nov. 26, 2013 — The Treasury Department and the IRS will issue initial guidance regarding qualification requirements for tax-exemption as a social welfare organization under section 501(c)(4) of the Internal Revenue Code.

Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples
IR-2013-72, Aug. 29, 2013 — Treasury and the IRS today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.

Fiscal Year 2013 Enforcement and Service Results
The Fiscal Year 2013 Enforcement and Service Results provide the dollars collected from the examination (audit) and collection functions of the IRS. The results also tally various taxpayer assistance program results.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040ez Tax Form 2011

1040ez tax form 2011 Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. 1040ez tax form 2011 AGI limitation, Introduction, Community property states. 1040ez tax form 2011 Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. 1040ez tax form 2011 Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. 1040ez tax form 2011 Operation and upkeep, Operation and upkeep. 1040ez tax form 2011 Worksheet A, Capital expense worksheet. 1040ez tax form 2011 Cars, Car Out-of-pocket expenses, Car expenses. 1040ez tax form 2011 Standard medical mileage rates, Car expenses. 1040ez tax form 2011 Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. 1040ez tax form 2011 Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. 1040ez tax form 2011 COBRA assistance Recapture of COBRA premium assistance, Worksheet F. 1040ez tax form 2011 Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. 1040ez tax form 2011 Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. 1040ez tax form 2011 Multiple support agreement, Support claimed under a multiple support agreement. 1040ez tax form 2011 Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. 1040ez tax form 2011 Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. 1040ez tax form 2011 Improvements to rented property, Improvements to property rented by a person with a disability. 1040ez tax form 2011 Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. 1040ez tax form 2011 Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. 1040ez tax form 2011 Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. 1040ez tax form 2011 Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. 1040ez tax form 2011 Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. 1040ez tax form 2011 Form 1040, Schedule E Impairment-related work expenses, Where to report. 1040ez tax form 2011 Form 1040, Schedule F Impairment-related work expenses, Where to report. 1040ez tax form 2011 Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. 1040ez tax form 2011 Form 2106-EZ Impairment-related work expenses, Where to report. 1040ez tax form 2011 Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. 1040ez tax form 2011 Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. 1040ez tax form 2011 , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. 1040ez tax form 2011 Legally separated, Legally separated. 1040ez tax form 2011 Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. 1040ez tax form 2011 TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. 1040ez tax form 2011 Paid by employer and you, Premiums paid by you and your employer. 1040ez tax form 2011 Paid by you, Premiums paid by you. 1040ez tax form 2011 Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). 1040ez tax form 2011 Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). 1040ez tax form 2011 I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. 1040ez tax form 2011 , Impairment-related expenses defined. 1040ez tax form 2011 Reporting of, Where to report. 1040ez tax form 2011 Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. 1040ez tax form 2011 Maintenance and personal care services, Maintenance and personal care services. 1040ez tax form 2011 Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. 1040ez tax form 2011 Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. 1040ez tax form 2011 Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. 1040ez tax form 2011 , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. 1040ez tax form 2011 N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. 1040ez tax form 2011 Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. 1040ez tax form 2011 Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. 1040ez tax form 2011 One policy (Worksheet B), Worksheet B. 1040ez tax form 2011 Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). 1040ez tax form 2011 Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. 1040ez tax form 2011 Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. 1040ez tax form 2011 Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. 1040ez tax form 2011 Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. 1040ez tax form 2011 Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. 1040ez tax form 2011 Medical and dental expenses, Separate returns. 1040ez tax form 2011 Separated taxpayers Health coverage tax credit, Legally separated. 1040ez tax form 2011 Medical expenses of child, Child of divorced or separated parents. 1040ez tax form 2011 Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. 1040ez tax form 2011 Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. 1040ez tax form 2011 One policy (Worksheet B), Worksheet B. 1040ez tax form 2011 Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. 1040ez tax form 2011 Includible expenses, You can include:, Transportation expenses you cannot include. 1040ez tax form 2011 Parking fees and tolls, Car expenses. 1040ez tax form 2011 Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. 1040ez tax form 2011 Worksheets Capital expenses (Worksheet A), Capital expense worksheet. 1040ez tax form 2011 Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. 1040ez tax form 2011 Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. 1040ez tax form 2011 One policy (Worksheet B), Worksheet B. 1040ez tax form 2011 Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications