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2011 1040 Ez Form

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2011 1040 Ez Form

2011 1040 ez form 11. 2011 1040 ez form   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. 2011 1040 ez form S. 2011 1040 ez form Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. 2011 1040 ez form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 1040 ez form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 1040 ez form These forms are discussed in this chapter. 2011 1040 ez form To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . 2011 1040 ez form If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. 2011 1040 ez form Read Aliens Required To Obtain Sailing or Departure Permits . 2011 1040 ez form Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. 2011 1040 ez form Useful Items - You may want to see: Form (and Instructions) 1040-C U. 2011 1040 ez form S. 2011 1040 ez form Departing Alien Income Tax Return 2063 U. 2011 1040 ez form S. 2011 1040 ez form Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. 2011 1040 ez form Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. 2011 1040 ez form If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. 2011 1040 ez form Category 1. 2011 1040 ez form   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. 2011 1040 ez form Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. 2011 1040 ez form However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. 2011 1040 ez form   The statement must be presented to an IRS office. 2011 1040 ez form Category 2. 2011 1040 ez form    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. 2011 1040 ez form S. 2011 1040 ez form tax under U. 2011 1040 ez form S. 2011 1040 ez form tax laws (described in chapter 10), and Who receive no other income from U. 2011 1040 ez form S. 2011 1040 ez form sources. 2011 1040 ez form If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. 2011 1040 ez form This is true even if your income is exempt from U. 2011 1040 ez form S. 2011 1040 ez form tax because of an income tax treaty, consular agreement, or international agreement. 2011 1040 ez form Category 3. 2011 1040 ez form   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. 2011 1040 ez form S. 2011 1040 ez form sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. 2011 1040 ez form S. 2011 1040 ez form Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. 2011 1040 ez form S. 2011 1040 ez form trade or business. 2011 1040 ez form (See Interest Income in chapter 3. 2011 1040 ez form ) Category 4. 2011 1040 ez form   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. 2011 1040 ez form S. 2011 1040 ez form sources while in the United States under those visas, other than: Income from employment authorized by the U. 2011 1040 ez form S. 2011 1040 ez form Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. 2011 1040 ez form S. 2011 1040 ez form trade or business. 2011 1040 ez form (See Interest Income in chapter 3. 2011 1040 ez form ) Category 5. 2011 1040 ez form   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. 2011 1040 ez form If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. 2011 1040 ez form Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. 2011 1040 ez form S. 2011 1040 ez form possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. 2011 1040 ez form S. 2011 1040 ez form possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. 2011 1040 ez form Category 6. 2011 1040 ez form   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. 2011 1040 ez form S. 2011 1040 ez form tax. 2011 1040 ez form Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. 2011 1040 ez form To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. 2011 1040 ez form See Forms To File , later. 2011 1040 ez form You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. 2011 1040 ez form See Paying Taxes and Obtaining Refunds , later. 2011 1040 ez form Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. 2011 1040 ez form Where to get a sailing or departure permit. 2011 1040 ez form   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. 2011 1040 ez form When to get a sailing or departure permit. 2011 1040 ez form   You should get your sailing or departure permit at least 2 weeks before you plan to leave. 2011 1040 ez form You cannot apply earlier than 30 days before your planned departure date. 2011 1040 ez form Do not wait until the last minute in case there are unexpected problems. 2011 1040 ez form Papers to submit. 2011 1040 ez form   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. 2011 1040 ez form Bring the following records with you if they apply. 2011 1040 ez form Your passport and alien registration card or visa. 2011 1040 ez form Copies of your U. 2011 1040 ez form S. 2011 1040 ez form income tax returns filed for the past 2 years. 2011 1040 ez form If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. 2011 1040 ez form Receipts for income taxes paid on these returns. 2011 1040 ez form Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. 2011 1040 ez form A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. 2011 1040 ez form If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. 2011 1040 ez form Proof of estimated tax payments for the past year and this year. 2011 1040 ez form Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. 2011 1040 ez form Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. 2011 1040 ez form Copies of the application for, and approval of, the grant. 2011 1040 ez form A statement of the amount paid, and your duties and obligations under the grant. 2011 1040 ez form A list of any previous grants. 2011 1040 ez form Documents indicating you qualify for any special tax treaty benefits claimed. 2011 1040 ez form Document verifying your date of departure from the United States, such as an airline ticket. 2011 1040 ez form Document verifying your U. 2011 1040 ez form S. 2011 1040 ez form taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). 2011 1040 ez form Note. 2011 1040 ez form   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. 2011 1040 ez form This applies whether or not your spouse requires a permit. 2011 1040 ez form Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. 2011 1040 ez form Employees in the IRS office can assist in filing these forms. 2011 1040 ez form Both forms have a “certificate of compliance” section. 2011 1040 ez form When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. 2011 1040 ez form S. 2011 1040 ez form tax obligations have been satisfied according to available information. 2011 1040 ez form Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. 2011 1040 ez form Form 2063 This is a short form that asks for certain information but does not include a tax computation. 2011 1040 ez form The following departing aliens can get their sailing or departure permits by filing Form 2063. 2011 1040 ez form Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. 2011 1040 ez form Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. 2011 1040 ez form However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. 2011 1040 ez form Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. 2011 1040 ez form The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. 2011 1040 ez form However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. 2011 1040 ez form Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. 2011 1040 ez form Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. 2011 1040 ez form When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. 2011 1040 ez form However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. 2011 1040 ez form See Bond To Ensure Payment , discussed later. 2011 1040 ez form The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. 2011 1040 ez form Returning to the United States. 2011 1040 ez form   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. 2011 1040 ez form You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. 2011 1040 ez form   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. 2011 1040 ez form The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. 2011 1040 ez form However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. 2011 1040 ez form Joint return on Form 1040-C. 2011 1040 ez form   Departing husbands and wives who are nonresident aliens cannot file joint returns. 2011 1040 ez form However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. 2011 1040 ez form Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. 2011 1040 ez form You must also pay any taxes due for past years. 2011 1040 ez form If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. 2011 1040 ez form However, the IRS cannot provide a refund at the time of departure. 2011 1040 ez form If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. 2011 1040 ez form Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. 2011 1040 ez form However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. 2011 1040 ez form The bond must equal the tax due plus interest to the date of payment as figured by the IRS. 2011 1040 ez form Information about the form of bond and security on it can be obtained from your IRS office. 2011 1040 ez form Filing Annual U. 2011 1040 ez form S. 2011 1040 ez form Income Tax Returns Form 1040-C is not an annual U. 2011 1040 ez form S. 2011 1040 ez form income tax return. 2011 1040 ez form If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. 2011 1040 ez form Chapters 5 and 7 discuss filing an annual U. 2011 1040 ez form S. 2011 1040 ez form income tax return. 2011 1040 ez form The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 2011 1040 ez form S. 2011 1040 ez form income tax return. 2011 1040 ez form Prev  Up  Next   Home   More Online Publications
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Preparing a Request for Appeals

If you disagree with the IRS's determination, you may request an Appeals conference by filing a written protest. You may represent yourself, or have a professional represent you. The representative must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS. If you want your representative to talk to us without you, you must provide us with  a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.

To decide if you should appeal your tax dispute, consider the following:

  • If you believe the IRS made an incorrect decision based on a misinterpretation of the law, check the publications discussing your issue(s), or refer to Tax Topics.
  • If you believe the IRS did not properly apply the law due to a misunderstanding of the facts, be prepared to clarify and support your position.
  • If you believe the IRS is taking inappropriate collection action against you, or your offer in compromise was denied and you disagree with that decision, be prepared to clarify and support your position. 
  • If you believe the facts used by the IRS are incorrect, then you should have records or other evidence to support your position.

Protests

A formal written protest is required in all cases to request an Appeals conference, unless you qualify for the Small Case Request procedure discussed below or another special appeal procedure.  

Note: If you disagree with a lien, levy, seizure, or denial or termination of an installment agreement, see Publication 1660, Collection Appeal Rights, for information on filing your protest.

How to file a Formal Written Protest

Include all of the following:

  1. Your name, address, and a daytime telephone number.
  2. A statement that you want to appeal the IRS findings to the Office of Appeals.
  3. A copy of the letter you received that shows the proposed change(s).
  4. The tax period(s) or year(s) involved.
  5. A list of each proposed item with which you disagree.
  6. The reason(s) you disagree with each item.
  7. The facts that support your position on each item.
  8. The law or authority, if any, that supports your position on each item. 
  9. The penalties of perjury statement as follows: “Under the penalties of perjury, I declare that the facts stated in this protest and any accompanying documents are true, correct, and complete to the best of my knowledge and belief.”
  10. Your signature under the penalties of perjury statement.

If your representative prepares and signs the protest for you, he or she must substitute a declaration for the penalties of perjury statement that includes:

  1. That he or she submitted the protest and any accompanying documents, and
  2. Whether he or she knows personally that the facts stated in the protest and any accompanying documents are true and correct.

You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes. Generally, the time limit is 30 days from the date of the letter.

How to file a Small Case Request

You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less. For an offer in compromise, the entire amount for each tax period includes total unpaid tax, penalty and interest due. 

Note: Employee plan, exempt organizations, S corporations and partnerships are not eligible for Small Case Requests.

  1. Follow the instructions in the letter you received.
  2. Use Form 12203, Request for Appeals Review, or the form referenced in the letter to file your appeal, or prepare a brief written statement. List the disagreed item(s) and the reason(s) you disagree.

Note: Forms to use to file your appeal are available online or by calling 1-800-829-3676 (1-800-TAX-FORM).

Page Last Reviewed or Updated: 16-Jan-2014

The 2011 1040 Ez Form

2011 1040 ez form Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Appendix A Please click here for the text description of the image. 2011 1040 ez form Table A-1 and A-2 Please click here for the text description of the image. 2011 1040 ez form Table A-3 and A-4 Please click here for the text description of the image. 2011 1040 ez form Table A-5 and A-6 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-7 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-8 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-8 (continued) This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-9 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-9 (continued) This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-10 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A–10 (continued) This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-11 Please click here for the text description of the image. 2011 1040 ez form Table A-11 (continued) This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-12 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-12 (continued) This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-13, A-14 and A-14 (continued. 2011 1040 ez form 1) Please click here for the text description of the image. 2011 1040 ez form Table A-14 (continued. 2011 1040 ez form 2) Please click here for the text description of the image. 2011 1040 ez form Table A-15 Please click here for the text description of the image. 2011 1040 ez form Table A-15 (continued) Please click here for the text description of the image. 2011 1040 ez form Table A-16 Please click here for the text description of the image. 2011 1040 ez form Table A-16 (continued) This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-17 Please click here for the text description of the image. 2011 1040 ez form Table A-17 (continued) Please click here for the text description of the image. 2011 1040 ez form Table A-18 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-18 (continued) This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table A-19 and Table A-20 Please click here for the text description of the image. 2011 1040 ez form Quality Indian Reservation Property Tables Please click here for the text description of the image. 2011 1040 ez form Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. 2011 1040 ez form The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. 2011 1040 ez form It is shown as Table B-1. 2011 1040 ez form The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. 2011 1040 ez form It is shown as Table B-2. 2011 1040 ez form How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. 2011 1040 ez form Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. 2011 1040 ez form However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. 2011 1040 ez form Use the tables in the order shown below to determine the recovery period of your depreciable property. 2011 1040 ez form Table B-1. 2011 1040 ez form   Check Table B-1 for a description of the property. 2011 1040 ez form If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. 2011 1040 ez form If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. 2011 1040 ez form If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. 2011 1040 ez form If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. 2011 1040 ez form Tax-exempt use property subject to a lease. 2011 1040 ez form   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). 2011 1040 ez form Table B-2. 2011 1040 ez form   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. 2011 1040 ez form Property not in either table. 2011 1040 ez form   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. 2011 1040 ez form This property generally has a recovery period of 7 years for GDS or 12 years for ADS. 2011 1040 ez form See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. 2011 1040 ez form Residential rental property and nonresidential real property (also see Appendix A, Chart 2). 2011 1040 ez form Qualified rent-to-own property. 2011 1040 ez form A motorsport entertainment complex placed in service before January 1, 2014. 2011 1040 ez form Any retail motor fuels outlet. 2011 1040 ez form Any qualified leasehold improvement property placed in service before January 1, 2014. 2011 1040 ez form Any qualified restaurant property placed in service before January 1, 2014. 2011 1040 ez form Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. 2011 1040 ez form Any water utility property. 2011 1040 ez form Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. 2011 1040 ez form Natural gas gathering and distribution lines placed in service after April 11, 2005. 2011 1040 ez form Example 1. 2011 1040 ez form Richard Green is a paper manufacturer. 2011 1040 ez form During the year, he made substantial improvements to the land on which his paper plant is located. 2011 1040 ez form He checks Table B-1 and finds land improvements under asset class 00. 2011 1040 ez form 3. 2011 1040 ez form He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. 2011 1040 ez form 1, Manufacture of Pulp and Paper. 2011 1040 ez form He uses the recovery period under this asset class because it specifically includes land improvements. 2011 1040 ez form The land improvements have a 13-year class life and a 7-year recovery period for GDS. 2011 1040 ez form If he elects to use ADS, the recovery period is 13 years. 2011 1040 ez form If Richard only looked at Table B-1, he would select asset class 00. 2011 1040 ez form 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. 2011 1040 ez form Example 2. 2011 1040 ez form Sam Plower produces rubber products. 2011 1040 ez form During the year, he made substantial improvements to the land on which his rubber plant is located. 2011 1040 ez form He checks Table B-1 and finds land improvements under asset class 00. 2011 1040 ez form 3. 2011 1040 ez form He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. 2011 1040 ez form 1, Manufacture of Rubber Products. 2011 1040 ez form Reading the headings and descriptions under asset class 30. 2011 1040 ez form 1, Sam finds that it does not include land improvements. 2011 1040 ez form Therefore, Sam uses the recovery period under asset class 00. 2011 1040 ez form 3. 2011 1040 ez form The land improvements have a 20-year class life and a 15-year recovery period for GDS. 2011 1040 ez form If he elects to use ADS, the recovery period is 20 years. 2011 1040 ez form Example 3. 2011 1040 ez form Pam Martin owns a retail clothing store. 2011 1040 ez form During the year, she purchased a desk and a cash register for use in her business. 2011 1040 ez form She checks Table B-1 and finds office furniture under asset class 00. 2011 1040 ez form 11. 2011 1040 ez form Cash registers are not listed in any of the asset classes in Table B-1. 2011 1040 ez form She then checks Table B-2 and finds her activity, retail store, under asset class 57. 2011 1040 ez form 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. 2011 1040 ez form This asset class does not specifically list office furniture or a cash register. 2011 1040 ez form She looks back at Table B-1 and uses asset class 00. 2011 1040 ez form 11 for the desk. 2011 1040 ez form The desk has a 10-year class life and a 7-year recovery period for GDS. 2011 1040 ez form If she elects to use ADS, the recovery period is 10 years. 2011 1040 ez form For the cash register, she uses asset class 57. 2011 1040 ez form 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. 2011 1040 ez form The cash register has a 9-year class life and a 5-year recovery period for GDS. 2011 1040 ez form If she elects to use the ADS method, the recovery period is 9 years. 2011 1040 ez form This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table B-1 Please click here for the text description of the image. 2011 1040 ez form Table B-2 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table B-2 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table B-2 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table B-2 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table B-2 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table B-2 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table B-2 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table B-2 This image is too large to be displayed in the current screen. 2011 1040 ez form Please click the link to view the image. 2011 1040 ez form Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications