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2011 Amended Tax Return Form

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2011 Amended Tax Return Form

2011 amended tax return form 10. 2011 amended tax return form   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. 2011 amended tax return form Cash method. 2011 amended tax return form Debt acquired from a decedent. 2011 amended tax return form Liquidation. 2011 amended tax return form Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. 2011 amended tax return form Introduction You have a bad debt if you cannot collect money owed to you. 2011 amended tax return form A bad debt is either a business bad debt or a nonbusiness bad debt. 2011 amended tax return form This chapter discusses only business bad debts. 2011 amended tax return form Generally, a business bad debt is one that comes from operating your trade or business. 2011 amended tax return form You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. 2011 amended tax return form All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. 2011 amended tax return form For more information on nonbusiness bad debts, see Publication 550. 2011 amended tax return form Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. 2011 amended tax return form S. 2011 amended tax return form Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. 2011 amended tax return form Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. 2011 amended tax return form A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. 2011 amended tax return form Bad debts of a corporation (other than an S corporation) are always business bad debts. 2011 amended tax return form Credit sales. 2011 amended tax return form   Business bad debts are mainly the result of credit sales to customers. 2011 amended tax return form Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. 2011 amended tax return form After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. 2011 amended tax return form   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. 2011 amended tax return form If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. 2011 amended tax return form    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. 2011 amended tax return form This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. 2011 amended tax return form Accrual method. 2011 amended tax return form   If you use the accrual method of accounting, you generally report income as you earn it. 2011 amended tax return form You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. 2011 amended tax return form   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. 2011 amended tax return form Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. 2011 amended tax return form Cash method. 2011 amended tax return form   If you use the cash method of accounting, you generally report income when you receive payment. 2011 amended tax return form You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. 2011 amended tax return form For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. 2011 amended tax return form Debts from a former business. 2011 amended tax return form   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. 2011 amended tax return form If any of these receivables subsequently become worthless, the loss is still a business bad debt. 2011 amended tax return form Debt acquired from a decedent. 2011 amended tax return form   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. 2011 amended tax return form The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. 2011 amended tax return form Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. 2011 amended tax return form Liquidation. 2011 amended tax return form   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. 2011 amended tax return form Types of Business Bad Debts Business bad debts may result from the following. 2011 amended tax return form Loans to clients and suppliers. 2011 amended tax return form   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. 2011 amended tax return form Debts owed by political parties. 2011 amended tax return form   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. 2011 amended tax return form You use the accrual method of accounting. 2011 amended tax return form The debt arose from the sale of goods or services in the ordinary course of your trade or business. 2011 amended tax return form More than 30% of your receivables accrued in the year of the sale were from sales to political parties. 2011 amended tax return form You made substantial and continuing efforts to collect on the debt. 2011 amended tax return form Loan or capital contribution. 2011 amended tax return form   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. 2011 amended tax return form Debts of an insolvent partner. 2011 amended tax return form   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. 2011 amended tax return form If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. 2011 amended tax return form Business loan guarantee. 2011 amended tax return form   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. 2011 amended tax return form You made the guarantee in the course of your trade or business. 2011 amended tax return form You have a legal duty to pay the debt. 2011 amended tax return form You made the guarantee before the debt became worthless. 2011 amended tax return form You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. 2011 amended tax return form You received reasonable consideration for making the guarantee. 2011 amended tax return form You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. 2011 amended tax return form Example. 2011 amended tax return form Jane Zayne owns the Zayne Dress Company. 2011 amended tax return form She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. 2011 amended tax return form Elegant Fashions is one of Zayne's largest clients. 2011 amended tax return form Elegant Fashions later defaulted on the loan. 2011 amended tax return form As a result, Ms. 2011 amended tax return form Zayne paid the remaining balance of the loan in full to the bank. 2011 amended tax return form She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. 2011 amended tax return form She was motivated by the desire to retain one of her better clients and keep a sales outlet. 2011 amended tax return form Deductible in the year paid. 2011 amended tax return form   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. 2011 amended tax return form Rights against a borrower. 2011 amended tax return form   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. 2011 amended tax return form The debt is then owed to you. 2011 amended tax return form If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. 2011 amended tax return form Joint debtor. 2011 amended tax return form   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. 2011 amended tax return form Sale of mortgaged property. 2011 amended tax return form   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. 2011 amended tax return form When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. 2011 amended tax return form This may occur when the debt is due or prior to that date. 2011 amended tax return form To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. 2011 amended tax return form It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. 2011 amended tax return form Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. 2011 amended tax return form Property received for debt. 2011 amended tax return form   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. 2011 amended tax return form You can deduct the remaining debt as a bad debt if and when it becomes worthless. 2011 amended tax return form   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. 2011 amended tax return form It is not a recovery of a bad debt. 2011 amended tax return form For information on the sale of an asset, see Publication 544. 2011 amended tax return form How To Claim a Business Bad Debt There are two methods to claim a business bad debt. 2011 amended tax return form The specific charge-off method. 2011 amended tax return form The nonaccrual-experience method. 2011 amended tax return form Generally, you must use the specific charge-off method. 2011 amended tax return form However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . 2011 amended tax return form Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. 2011 amended tax return form However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. 2011 amended tax return form Partly worthless debts. 2011 amended tax return form   You can deduct specific bad debts that become partly uncollectible during the tax year. 2011 amended tax return form Your tax deduction is limited to the amount you charge off on your books during the year. 2011 amended tax return form You do not have to charge off and deduct your partly worthless debts annually. 2011 amended tax return form You can delay the charge off until a later year. 2011 amended tax return form However, you cannot deduct any part of a debt after the year it becomes totally worthless. 2011 amended tax return form Significantly modified debt. 2011 amended tax return form   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. 2011 amended tax return form For more information, see Regulations section 1. 2011 amended tax return form 166-3(a)(3). 2011 amended tax return form Deduction disallowed. 2011 amended tax return form   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. 2011 amended tax return form If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. 2011 amended tax return form The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. 2011 amended tax return form Totally worthless debts. 2011 amended tax return form   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. 2011 amended tax return form   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. 2011 amended tax return form However, you may want to do so. 2011 amended tax return form If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. 2011 amended tax return form See Partly worthless debts, earlier. 2011 amended tax return form Filing a claim for refund. 2011 amended tax return form   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. 2011 amended tax return form If the bad debt was totally worthless, you must file the claim by the later of the following dates. 2011 amended tax return form 7 years from the date your original return was due (not including extensions). 2011 amended tax return form 2 years from the date you paid the tax. 2011 amended tax return form   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. 2011 amended tax return form 3 years from the date you filed your original return. 2011 amended tax return form 2 years from the date you paid the tax. 2011 amended tax return form You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. 2011 amended tax return form Such an impairment requires proof of existence. 2011 amended tax return form   For details and more information about filing a claim, see Publication 556. 2011 amended tax return form Use one of the following forms to file a claim. 2011 amended tax return form For more information, see the instructions for the applicable form. 2011 amended tax return form Table 10-1. 2011 amended tax return form Forms Used To File a Claim IF you filed as a. 2011 amended tax return form . 2011 amended tax return form . 2011 amended tax return form THEN file. 2011 amended tax return form . 2011 amended tax return form . 2011 amended tax return form Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. 2011 amended tax return form Under this method, you do not accrue service related income you expect to be uncollectible. 2011 amended tax return form Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. 2011 amended tax return form Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. 2011 amended tax return form Service related income. 2011 amended tax return form   You can use the nonaccrual-experience method only for amounts earned by performing services. 2011 amended tax return form You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. 2011 amended tax return form Gross receipts test. 2011 amended tax return form   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. 2011 amended tax return form If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. 2011 amended tax return form   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. 2011 amended tax return form For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. 2011 amended tax return form Interest or penalty charged. 2011 amended tax return form   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. 2011 amended tax return form However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. 2011 amended tax return form You otherwise accrue the full amount due as gross income at the time you provide the services. 2011 amended tax return form You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. 2011 amended tax return form Change in accounting method. 2011 amended tax return form   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. 2011 amended tax return form See Form 3115 and the Instructions for Form 3115 for more information. 2011 amended tax return form Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. 2011 amended tax return form The amount you include is limited to the amount you actually deducted. 2011 amended tax return form However, you can exclude the amount deducted that did not reduce your tax. 2011 amended tax return form Report the recovery as “Other income” on the appropriate business form or schedule. 2011 amended tax return form See Recoveries in Publication 525 for more information. 2011 amended tax return form Net operating loss (NOL) carryover. 2011 amended tax return form   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. 2011 amended tax return form A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. 2011 amended tax return form For more information about NOLs, see Publication 536. 2011 amended tax return form Also, see the Instructions for Form 1045, and the Instructions for Form 1139. 2011 amended tax return form Prev  Up  Next   Home   More Online Publications
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The 2011 Amended Tax Return Form

2011 amended tax return form Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. 2011 amended tax return form Preguntas sobre los impuestos. 2011 amended tax return form Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). 2011 amended tax return form  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. 2011 amended tax return form Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. 2011 amended tax return form La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. 2011 amended tax return form No necesita completar el Anexo A. 2011 amended tax return form Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. 2011 amended tax return form Recordatorios Acontecimientos futuros. 2011 amended tax return form  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. 2011 amended tax return form irs. 2011 amended tax return form gov/Spanish/About-Publication-547(SP). 2011 amended tax return form Fotografías de niños desaparecidos. 2011 amended tax return form  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). 2011 amended tax return form En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. 2011 amended tax return form Estas fotografías aparecen en páginas que de otra manera estarían en blanco. 2011 amended tax return form Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). 2011 amended tax return form Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. 2011 amended tax return form Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. 2011 amended tax return form Un robo ocurre cuando alguien hurta sus bienes. 2011 amended tax return form La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). 2011 amended tax return form Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. 2011 amended tax return form Cómo calcular el monto de su pérdida o ganancia. 2011 amended tax return form Cómo se tratan tributariamente seguros y otros reembolsos que reciba. 2011 amended tax return form Límites de la deducción. 2011 amended tax return form Cómo y cuándo declarar un caso de hecho fortuito o robo. 2011 amended tax return form Reglas especiales para pérdidas en zonas de desastre. 2011 amended tax return form Formularios que tiene que presentar. 2011 amended tax return form   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). 2011 amended tax return form Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). 2011 amended tax return form Formulario 1040NR, Anexo A (para extranjeros no residentes). 2011 amended tax return form Anexo D. 2011 amended tax return form Formulario 4797. 2011 amended tax return form Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . 2011 amended tax return form Expropiaciones forzosas. 2011 amended tax return form   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. 2011 amended tax return form Registros para el cálculo de pérdidas por hecho fortuito y robo. 2011 amended tax return form   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. 2011 amended tax return form En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. 2011 amended tax return form   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. 2011 amended tax return form Comentarios y sugerencias. 2011 amended tax return form   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. 2011 amended tax return form   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 amended tax return form NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. 2011 amended tax return form Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. 2011 amended tax return form   Puede enviarnos comentarios a través de www. 2011 amended tax return form irs. 2011 amended tax return form gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. 2011 amended tax return form   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. 2011 amended tax return form Cómo pedir formularios y publicaciones. 2011 amended tax return form   Visite el sitio web del IRS www. 2011 amended tax return form irs. 2011 amended tax return form gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. 2011 amended tax return form Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. 2011 amended tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 2011 amended tax return form   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. 2011 amended tax return form gov/espanol o llame al número 1-800-829-1040. 2011 amended tax return form No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. 2011 amended tax return form Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. 2011 amended tax return form Prev  Up  Next   Home   More Online Publications