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1040x address send Publication 584 - Main Content Table of Contents LossesCost or other basis. 1040x address send Fair market value. 1040x address send Exception for personal-use real property. 1040x address send More information. 1040x address send Comments and SuggestionsOrdering forms and publications. 1040x address send Tax questions. 1040x address send How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040x address send Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. 1040x address send However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. 1040x address send Any reimbursement you receive will reduce the loss. 1040x address send If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. 1040x address send Amount of loss. 1040x address send   You figure the amount of your loss using the following steps. 1040x address send Determine your cost or other basis in the property before the casualty or theft. 1040x address send Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. 1040x address send (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. 1040x address send ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. 1040x address send Apply the deduction limits, discussed later, to determine the amount of your deductible loss. 1040x address send Cost or other basis. 1040x address send   Cost or other basis usually means original cost plus improvements. 1040x address send If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 1040x address send 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. 1040x address send Fair market value. 1040x address send   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. 1040x address send 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. 1040x address send Separate computations. 1040x address send   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. 1040x address send Then combine the losses to determine the total loss from that casualty or theft. 1040x address send Exception for personal-use real property. 1040x address send   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. 1040x address send Figure the loss using the smaller of the following. 1040x address send The decrease in FMV of the entire property. 1040x address send The adjusted basis of the entire property. 1040x address send Deduction limits. 1040x address send   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. 1040x address send You do this on Form 4684, section A. 1040x address send 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. 1040x address send You must reduce each casualty or theft loss by $100 ($100 rule). 1040x address send You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). 1040x address send More information. 1040x address send   For more information about the deduction limits, see Publication 547. 1040x address send When your loss is deductible. 1040x address send   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. 1040x address send You can generally deduct a theft loss only in the year you discovered your property was stolen. 1040x address send 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. 1040x address send For details, see Disaster Area Losses in Publication 547. 1040x address send Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 1040x address send 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. 1040x address send NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040x address send Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x address send You can email us at taxforms@irs. 1040x address send gov. 1040x address send Please put “Publications Comment” on the subject line. 1040x address send You can also send us comments from www. 1040x address send irs. 1040x address send gov/formspubs. 1040x address send Select “Comment on Tax Forms and Publications” under “Information about. 1040x address send ” 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. 1040x address send Ordering forms and publications. 1040x address send   Visit www. 1040x address send irs. 1040x address send 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. 1040x address send Internal Revenue Service 1201 N. 1040x address send Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x address send   If you have a tax question, check the information available on IRS. 1040x address send gov or call 1-800-829-1040. 1040x address send We cannot answer tax questions sent to either of the above addresses. 1040x address send 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. 1040x address send By selecting the method that is best for you, you will have quick and easy access to tax help. 1040x address send Free help with your return. 1040x address send   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040x address send 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. 1040x address send 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. 1040x address send To find the nearest VITA or TCE site, visit IRS. 1040x address send gov or call 1-800-906-9887 or 1-800-829-1040. 1040x address send   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x address send To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 1040x address send aarp. 1040x address send org/money/taxaide. 1040x address send   For more information on these programs, go to IRS. 1040x address send gov and enter keyword “VITA” in the upper right-hand corner. 1040x address send Internet. 1040x address send You can access the IRS website at IRS. 1040x address send gov 24 hours a day, 7 days a week to: E-file your return. 1040x address send Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040x address send Check the status of your 2011 refund. 1040x address send Go to IRS. 1040x address send gov and click on Where's My Refund. 1040x address send 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. 1040x address send If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x address send 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. 1040x address send Download forms, including talking tax forms, instructions, and publications. 1040x address send Order IRS products online. 1040x address send Research your tax questions online. 1040x address send Search publications online by topic or keyword. 1040x address send Use the online Internal Revenue Code, regulations, or other official guidance. 1040x address send View Internal Revenue Bulletins (IRBs) published in the last few years. 1040x address send Figure your withholding allowances using the withholding calculator online at www. 1040x address send irs. 1040x address send gov/individuals. 1040x address send Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 1040x address send irs. 1040x address send gov/individuals. 1040x address send Sign up to receive local and national tax news by email. 1040x address send Get information on starting and operating a small business. 1040x address send Phone. 1040x address send Many services are available by phone. 1040x address send   Ordering forms, instructions, and publications. 1040x address send Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040x address send You should receive your order within 10 days. 1040x address send Asking tax questions. 1040x address send Call the IRS with your tax questions at 1-800-829-1040. 1040x address send Solving problems. 1040x address send You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040x address send An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040x address send Call your local Taxpayer Assistance Center for an appointment. 1040x address send To find the number, go to www. 1040x address send irs. 1040x address send gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x address send TTY/TDD equipment. 1040x address send If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040x address send TeleTax topics. 1040x address send Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040x address send Refund information. 1040x address send 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). 1040x address send 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. 1040x address send If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x address send 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. 1040x address send 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. 1040x address send Other refund information. 1040x address send To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 1040x address send Evaluating the quality of our telephone services. 1040x address send To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040x address send One method is for a second IRS representative to listen in on or record random telephone calls. 1040x address send Another is to ask some callers to complete a short survey at the end of the call. 1040x address send Walk-in. 1040x address send Many products and services are available on a walk-in basis. 1040x address send   Products. 1040x address send You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x address send 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. 1040x address send Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040x address send Services. 1040x address send You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040x address send An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x address send 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. 1040x address send No appointment is necessary—just walk in. 1040x address send If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040x address send A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040x address send If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040x address send All other issues will be handled without an appointment. 1040x address send To find the number of your local office, go to  www. 1040x address send irs. 1040x address send gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x address send Mail. 1040x address send You can send your order for forms, instructions, and publications to the address below. 1040x address send You should receive a response within 10 days after your request is received. 1040x address send  Internal Revenue Service 1201 N. 1040x address send Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040x address send   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x address send Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040x address send 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. 1040x address send Remember, the worst thing you can do is nothing at all. 1040x address send   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. 1040x address send You face (or your business is facing) an immediate threat of adverse action. 1040x address send 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. 1040x address send   If you qualify for our help, we’ll do everything we can to get your problem resolved. 1040x address send You will be assigned to one advocate who will be with you at every turn. 1040x address send We have offices in every state, the District of Columbia, and Puerto Rico. 1040x address send Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 1040x address send And our services are always free. 1040x address send   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040x address send Our tax toolkit at www. 1040x address send TaxpayerAdvocate. 1040x address send irs. 1040x address send gov can help you understand these rights. 1040x address send   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. 1040x address send irs. 1040x address send gov/advocate. 1040x address send You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 1040x address send   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040x address send If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040x address send irs. 1040x address send gov/advocate. 1040x address send Low Income Taxpayer Clinics (LITCs). 1040x address send   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040x address send Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040x address send 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. 1040x address send Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040x address send For more information and to find a clinic near you, see the LITC page on www. 1040x address send irs. 1040x address send gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x address send This publication is also available by calling 1-800-829-3676 or at your local IRS office. 1040x address send Free tax services. 1040x address send   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040x address send Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040x address send The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040x address send The majority of the information and services listed in this publication are available to you free of charge. 1040x address send If there is a fee associated with a resource or service, it is listed in the publication. 1040x address send   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040x address send DVD for tax products. 1040x address send You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040x address send Prior-year forms, instructions, and publications. 1040x address send Tax Map: an electronic research tool and finding aid. 1040x address send Tax law frequently asked questions. 1040x address send Tax Topics from the IRS telephone response system. 1040x address send Internal Revenue Code—Title 26 of the U. 1040x address send S. 1040x address send Code. 1040x address send Links to other Internet based Tax Research Materials. 1040x address send Fill-in, print, and save features for most tax forms. 1040x address send Internal Revenue Bulletins. 1040x address send Toll-free and email technical support. 1040x address send Two releases during the year. 1040x address send  – The first release will ship the beginning of January 2012. 1040x address send  – The final release will ship the beginning of March 2012. 1040x address send Purchase the DVD from National Technical Information Service (NTIS) at www. 1040x address send irs. 1040x address send 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). 1040x address send Prev  Up  Next   Home   More Online Publications
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Free Tax Return Preparation for Qualifying Taxpayers

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $52,000 or less, persons with disabilities, the elderly and limited English speaking taxpayers who need assistance in preparing their own tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

In addition to VITA, the Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. The IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS.

Find a VITA or TCE Site Near You

VITA and TCE sites are generally located at community and neighborhood centers, libraries, schools, shopping malls and other convenient locations across the country. To locate the nearest VITA or TCE site near you, use the VITA Locator Tool or call 800-906-9887.

At select tax sites, taxpayers also have an option to prepare their own basic federal and state tax return for free using Web-based tax preparation software with an IRS-certified volunteer to help guide you through the process. This option is only available at locations that list “Self-Prep” in the site listing.

Please note that when using the locator tool, you will exit IRS.gov and open Google Maps if you need directions to a specific location.

Find an AARP TCE Tax-Aide Site Near You

A majority of the TCE sites are operated by the AARP Foundation’s Tax Aide program. To locate the nearest AARP TCE Tax-Aide site between January and April use the AARP Site Locator Tool or call 888-227-7669.

Before going to a VITA or TCE site, check out the What to Bring page to ensure you have all the required documents and information our volunteers will need to help you. 

Page Last Reviewed or Updated: 25-Mar-2014

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1040x address send Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. 1040x address send gov for information about Publication 584-B, at www. 1040x address send irs. 1040x address send gov/pub584b. 1040x address send Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. 1040x address send Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. 1040x address send It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. 1040x address send These schedules, however, are for your information only. 1040x address send You must complete Form 4684, Casualties and Thefts, to report your loss. 1040x address send Prev  Up  Next   Home   More Online Publications