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1040nr Publication 584 - Main Content Table of Contents LossesCost or other basis. 1040nr Fair market value. 1040nr Exception for personal-use real property. 1040nr More information. 1040nr Comments and SuggestionsOrdering forms and publications. 1040nr Tax questions. 1040nr How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040nr Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. 1040nr However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. 1040nr Any reimbursement you receive will reduce the loss. 1040nr If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. 1040nr Amount of loss. 1040nr   You figure the amount of your loss using the following steps. 1040nr Determine your cost or other basis in the property before the casualty or theft. 1040nr Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. 1040nr (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. 1040nr ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. 1040nr Apply the deduction limits, discussed later, to determine the amount of your deductible loss. 1040nr Cost or other basis. 1040nr   Cost or other basis usually means original cost plus improvements. 1040nr If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 1040nr If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 1040nr Fair market value. 1040nr   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. 1040nr When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. 1040nr Separate computations. 1040nr   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. 1040nr Then combine the losses to determine the total loss from that casualty or theft. 1040nr Exception for personal-use real property. 1040nr   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. 1040nr Figure the loss using the smaller of the following. 1040nr The decrease in FMV of the entire property. 1040nr The adjusted basis of the entire property. 1040nr Deduction limits. 1040nr   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. 1040nr You do this on Form 4684, section A. 1040nr If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. 1040nr You must reduce each casualty or theft loss by $100 ($100 rule). 1040nr You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). 1040nr More information. 1040nr   For more information about the deduction limits, see Publication 547. 1040nr When your loss is deductible. 1040nr   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. 1040nr You can generally deduct a theft loss only in the year you discovered your property was stolen. 1040nr However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. 1040nr For details, see Disaster Area Losses in Publication 547. 1040nr Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 1040nr You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040nr NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr You can email us at taxforms@irs. 1040nr gov. 1040nr Please put “Publications Comment” on the subject line. 1040nr You can also send us comments from www. 1040nr irs. 1040nr gov/formspubs. 1040nr Select “Comment on Tax Forms and Publications” under “Information about. 1040nr ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040nr Ordering forms and publications. 1040nr   Visit www. 1040nr irs. 1040nr gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040nr Internal Revenue Service 1201 N. 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr   If you have a tax question, check the information available on IRS. 1040nr gov or call 1-800-829-1040. 1040nr We cannot answer tax questions sent to either of the above addresses. 1040nr How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040nr By selecting the method that is best for you, you will have quick and easy access to tax help. 1040nr Free help with your return. 1040nr   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040nr The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040nr Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040nr To find the nearest VITA or TCE site, visit IRS. 1040nr gov or call 1-800-906-9887 or 1-800-829-1040. 1040nr   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 1040nr aarp. 1040nr org/money/taxaide. 1040nr   For more information on these programs, go to IRS. 1040nr gov and enter keyword “VITA” in the upper right-hand corner. 1040nr Internet. 1040nr You can access the IRS website at IRS. 1040nr gov 24 hours a day, 7 days a week to: E-file your return. 1040nr Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040nr Check the status of your 2011 refund. 1040nr Go to IRS. 1040nr gov and click on Where's My Refund. 1040nr Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040nr If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040nr Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040nr Download forms, including talking tax forms, instructions, and publications. 1040nr Order IRS products online. 1040nr Research your tax questions online. 1040nr Search publications online by topic or keyword. 1040nr Use the online Internal Revenue Code, regulations, or other official guidance. 1040nr View Internal Revenue Bulletins (IRBs) published in the last few years. 1040nr Figure your withholding allowances using the withholding calculator online at www. 1040nr irs. 1040nr gov/individuals. 1040nr Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 1040nr irs. 1040nr gov/individuals. 1040nr Sign up to receive local and national tax news by email. 1040nr Get information on starting and operating a small business. 1040nr Phone. 1040nr Many services are available by phone. 1040nr   Ordering forms, instructions, and publications. 1040nr Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040nr You should receive your order within 10 days. 1040nr Asking tax questions. 1040nr Call the IRS with your tax questions at 1-800-829-1040. 1040nr Solving problems. 1040nr You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040nr An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040nr Call your local Taxpayer Assistance Center for an appointment. 1040nr To find the number, go to www. 1040nr irs. 1040nr gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040nr TTY/TDD equipment. 1040nr If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040nr TeleTax topics. 1040nr Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040nr Refund information. 1040nr To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 1040nr Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040nr If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040nr Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040nr If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 1040nr Other refund information. 1040nr To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 1040nr Evaluating the quality of our telephone services. 1040nr To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040nr One method is for a second IRS representative to listen in on or record random telephone calls. 1040nr Another is to ask some callers to complete a short survey at the end of the call. 1040nr Walk-in. 1040nr Many products and services are available on a walk-in basis. 1040nr   Products. 1040nr You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1040nr Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040nr Services. 1040nr You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040nr An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040nr If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040nr No appointment is necessary—just walk in. 1040nr If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040nr A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040nr If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040nr All other issues will be handled without an appointment. 1040nr To find the number of your local office, go to  www. 1040nr irs. 1040nr gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040nr Mail. 1040nr You can send your order for forms, instructions, and publications to the address below. 1040nr You should receive a response within 10 days after your request is received. 1040nr  Internal Revenue Service 1201 N. 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040nr   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040nr Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040nr We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 1040nr Remember, the worst thing you can do is nothing at all. 1040nr   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 1040nr You face (or your business is facing) an immediate threat of adverse action. 1040nr You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 1040nr   If you qualify for our help, we’ll do everything we can to get your problem resolved. 1040nr You will be assigned to one advocate who will be with you at every turn. 1040nr We have offices in every state, the District of Columbia, and Puerto Rico. 1040nr Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 1040nr And our services are always free. 1040nr   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040nr Our tax toolkit at www. 1040nr TaxpayerAdvocate. 1040nr irs. 1040nr gov can help you understand these rights. 1040nr   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 1040nr irs. 1040nr gov/advocate. 1040nr You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 1040nr   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040nr If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040nr irs. 1040nr gov/advocate. 1040nr Low Income Taxpayer Clinics (LITCs). 1040nr   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040nr Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040nr These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 1040nr Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040nr For more information and to find a clinic near you, see the LITC page on www. 1040nr irs. 1040nr gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040nr This publication is also available by calling 1-800-829-3676 or at your local IRS office. 1040nr Free tax services. 1040nr   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040nr Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040nr The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040nr The majority of the information and services listed in this publication are available to you free of charge. 1040nr If there is a fee associated with a resource or service, it is listed in the publication. 1040nr   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040nr DVD for tax products. 1040nr You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040nr Prior-year forms, instructions, and publications. 1040nr Tax Map: an electronic research tool and finding aid. 1040nr Tax law frequently asked questions. 1040nr Tax Topics from the IRS telephone response system. 1040nr Internal Revenue Code—Title 26 of the U. 1040nr S. 1040nr Code. 1040nr Links to other Internet based Tax Research Materials. 1040nr Fill-in, print, and save features for most tax forms. 1040nr Internal Revenue Bulletins. 1040nr Toll-free and email technical support. 1040nr Two releases during the year. 1040nr  – The first release will ship the beginning of January 2012. 1040nr  – The final release will ship the beginning of March 2012. 1040nr Purchase the DVD from National Technical Information Service (NTIS) at www. 1040nr irs. 1040nr gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040nr Prev  Up  Next   Home   More Online Publications
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Withdrawal of Cycle C Cash Balance Applications

Cycle C determination letter applicants who intend to adopt a pre-approved cash balance plan may withdraw their applications for individually designed cash balance plans by May 31, 2014, if they sign Form 8905, Certification of Intent to Adopt a Pre-approved Plan, by March 31, 2014.

Background

Announcement 2014-4 extended the submission period for pre-approved defined benefit pension plans from January 31, 2014, to February 2, 2015, to allow time for the IRS to expand the pre-approved program to permit plans with cash balance features. The announcement also allowed Cycle C plan sponsors who want to adopt a pre-approved cash balance plan to complete Form 8905 by March 31, 2014, instead of submitting determination letter applications for individually designed plans by the Cycle C deadline of January 31, 2014.

Withdrawals for Cycle C applicants

Cycle C applicants who already submitted their applications for individually-designed cash balance plans during the second Cycle C remedial amendment cycle that ended January 31, 2014, and who instead wish to adopt a pre-approved cash balance plan, may sign the Form 8905, withdraw the application, and request a refund of the user fee by complying with the instructions below.

How to request a withdrawal and user fee refund

Request the return of your Cycle C determination letter application and a refund of the user fee in writing. Your request must be postmarked (or faxed) by May 31, 2014. You must include:

  1. the name of the plan sponsor
  2. plan number
  3. EIN
  4. the document locator number, if known (shown on your IRS acknowledgement letter)
  5. the following statement in bold letters: “Per Announcement 2014-4, we are withdrawing this application in order to submit under the pre-approved program.

Fax or mail your request

Mail address:

Internal Revenue Service
550 Main Street
Cincinnati, OH 45202
Attn:  Joyce Heinbuch

Fax number:

Attn: Ms. Heinbuch, (513) 263-4699 (not a toll-free call).

Additional resources

Page Last Reviewed or Updated: 19-Mar-2014

The 1040nr

1040nr Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 1040nr Tax questions. 1040nr What's New for 2013 Increased section 179 deduction dollar limits. 1040nr  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). 1040nr This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. 1040nr See Dollar Limits under How Much Can You Deduct in chapter 2. 1040nr Depreciation limits on business vehicles. 1040nr  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. 1040nr The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. 1040nr See Maximum Depreciation Deduction in chapter 5. 1040nr Special allowance for qualified second generation biofuel plant property. 1040nr . 1040nr  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. 1040nr Election to accelerate minimum tax credits for round 3 extension property. 1040nr . 1040nr  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. 1040nr What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. 1040nr  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. 1040nr Also, the definition of section 179 property will no longer include certain qualified real property. 1040nr Expiration of the 7-year recovery period for motor sports entertainment complexes. 1040nr  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. 1040nr Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. 1040nr  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. 1040nr Expiration of the accelerated depreciation for qualified Indian reservation property. 1040nr  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. 1040nr Expiration of the 3-year recovery period for certain race horses. 1040nr  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 1040nr Reminders Photographs of missing children. 1040nr  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr Introduction Future developments. 1040nr   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. 1040nr irs. 1040nr gov/pub946. 1040nr This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). 1040nr It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. 1040nr The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. 1040nr For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. 1040nr Definitions. 1040nr   Many of the terms used in this publication are defined in the Glossary near the end of the publication. 1040nr Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. 1040nr Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. 1040nr For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. 1040nr   We welcome your comments about this publication and your suggestions for future editions. 1040nr   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040nr NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr   You can send us comments from www. 1040nr irs. 1040nr gov/formspubs/. 1040nr Select “Comment on Tax Forms and Publications” under “More Information. 1040nr ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040nr Ordering forms and publications. 1040nr   Visit www. 1040nr irs. 1040nr gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040nr Internal Revenue Service 1201 N. 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr   If you have a tax question, check the information available on IRS. 1040nr gov or call 1-800-829-1040. 1040nr We cannot answer tax questions sent to either of the above addresses. 1040nr Prev  Up  Next   Home   More Online Publications