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2011 Tax Forms Ez

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2011 Tax Forms Ez

2011 tax forms ez 5. 2011 tax forms ez   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. 2011 tax forms ez Making the election. 2011 tax forms ez Form 3115. 2011 tax forms ez Income TaxesAccrual of contested income taxes. 2011 tax forms ez Employment Taxes Other TaxesAdditional Medicare Tax. 2011 tax forms ez What's New Additional Medicare Tax. 2011 tax forms ez  Beginning in 2013, you must withhold a 0. 2011 tax forms ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 tax forms ez Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. 2011 tax forms ez See Employment Taxes , and Self-employment tax , later. 2011 tax forms ez Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. 2011 tax forms ez You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. 2011 tax forms ez Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. 2011 tax forms ez When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. 2011 tax forms ez This applies whether you use the cash method or an accrual method of accounting. 2011 tax forms ez Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. 2011 tax forms ez You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . 2011 tax forms ez Limit on accrual of taxes. 2011 tax forms ez   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. 2011 tax forms ez However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. 2011 tax forms ez Example. 2011 tax forms ez Your state imposes a tax on personal property used in a trade or business conducted in the state. 2011 tax forms ez This tax is assessed and becomes a lien as of July 1 (accrual date). 2011 tax forms ez In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. 2011 tax forms ez Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. 2011 tax forms ez You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. 2011 tax forms ez Uniform capitalization rules. 2011 tax forms ez   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. 2011 tax forms ez They also apply to certain taxpayers who acquire property for resale. 2011 tax forms ez Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. 2011 tax forms ez For more information, see chapter 1. 2011 tax forms ez Carrying charges. 2011 tax forms ez   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. 2011 tax forms ez You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. 2011 tax forms ez For more information, see chapter 7. 2011 tax forms ez Refunds of taxes. 2011 tax forms ez   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. 2011 tax forms ez For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. 2011 tax forms ez    You must include in income any interest you receive on tax refunds. 2011 tax forms ez Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. 2011 tax forms ez The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. 2011 tax forms ez Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. 2011 tax forms ez See Taxes for local benefits , later. 2011 tax forms ez If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. 2011 tax forms ez However, you can elect to ratably accrue the taxes during the year. 2011 tax forms ez See Electing to ratably accrue , later. 2011 tax forms ez Taxes for local benefits. 2011 tax forms ez   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. 2011 tax forms ez These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. 2011 tax forms ez You should increase the basis of your property by the amount of the assessment. 2011 tax forms ez   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. 2011 tax forms ez If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. 2011 tax forms ez Example. 2011 tax forms ez To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. 2011 tax forms ez The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. 2011 tax forms ez The city is paying the principal and interest with the annual payments made by the property owners. 2011 tax forms ez The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. 2011 tax forms ez The part of the payments used to pay the interest charges on the bonds is deductible as taxes. 2011 tax forms ez Charges for services. 2011 tax forms ez   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. 2011 tax forms ez Purchase or sale of real estate. 2011 tax forms ez   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. 2011 tax forms ez   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. 2011 tax forms ez Treat the seller as paying the taxes up to but not including the date of sale. 2011 tax forms ez Treat the buyer as paying the taxes beginning with the date of sale. 2011 tax forms ez You can usually find this information on the settlement statement you received at closing. 2011 tax forms ez   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. 2011 tax forms ez Example. 2011 tax forms ez Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. 2011 tax forms ez He has not elected to ratably accrue property taxes. 2011 tax forms ez November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. 2011 tax forms ez He sold the property on June 30, 2013. 2011 tax forms ez Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. 2011 tax forms ez He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. 2011 tax forms ez Electing to ratably accrue. 2011 tax forms ez   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. 2011 tax forms ez Example. 2011 tax forms ez Juan Sanchez is a calendar year taxpayer who uses an accrual method. 2011 tax forms ez His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. 2011 tax forms ez July 1 is the assessment and lien date. 2011 tax forms ez If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. 2011 tax forms ez Separate elections. 2011 tax forms ez   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. 2011 tax forms ez Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. 2011 tax forms ez See Form 3115 , later. 2011 tax forms ez Making the election. 2011 tax forms ez   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. 2011 tax forms ez The statement should show all the following items. 2011 tax forms ez The trades or businesses to which the election applies and the accounting method or methods used. 2011 tax forms ez The period to which the taxes relate. 2011 tax forms ez The computation of the real estate tax deduction for that first year. 2011 tax forms ez   Generally, you must file your return by the due date (including extensions). 2011 tax forms ez However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). 2011 tax forms ez Attach the statement to the amended return and write “Filed pursuant to section 301. 2011 tax forms ez 9100-2” on the statement. 2011 tax forms ez File the amended return at the same address where you filed the original return. 2011 tax forms ez Form 3115. 2011 tax forms ez    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. 2011 tax forms ez For more information, including applicable time frames for filing, see the Instructions for Form 3115. 2011 tax forms ez Note. 2011 tax forms ez If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. 2011 tax forms ez R. 2011 tax forms ez B. 2011 tax forms ez 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. 2011 tax forms ez R. 2011 tax forms ez B. 2011 tax forms ez 689, and Revenue Procedure 2012-20, 2012-14 I. 2011 tax forms ez R. 2011 tax forms ez B. 2011 tax forms ez 700, or any successor. 2011 tax forms ez Revenue Procedure 2011-14 is available at  www. 2011 tax forms ez irs. 2011 tax forms ez gov/irb/2011-04IRB/ar08. 2011 tax forms ez html. 2011 tax forms ez Income Taxes This section discusses federal, state, local, and foreign income taxes. 2011 tax forms ez Federal income taxes. 2011 tax forms ez   You cannot deduct federal income taxes. 2011 tax forms ez State and local income taxes. 2011 tax forms ez   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. 2011 tax forms ez An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). 2011 tax forms ez   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. 2011 tax forms ez Accrual of contested income taxes. 2011 tax forms ez   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. 2011 tax forms ez   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. 2011 tax forms ez You cannot deduct them in the year in which the liability is finally determined. 2011 tax forms ez    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. 2011 tax forms ez Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. 2011 tax forms ez   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. 2011 tax forms ez You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. 2011 tax forms ez For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. 2011 tax forms ez Foreign income taxes. 2011 tax forms ez   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. 2011 tax forms ez S. 2011 tax forms ez possession. 2011 tax forms ez However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. 2011 tax forms ez S. 2011 tax forms ez tax under the foreign earned income exclusion or the foreign housing exclusion. 2011 tax forms ez For information on these exclusions, see Publication 54, Tax Guide for U. 2011 tax forms ez S. 2011 tax forms ez Citizens and Resident Aliens Abroad. 2011 tax forms ez For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. 2011 tax forms ez Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. 2011 tax forms ez Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. 2011 tax forms ez You may also need to pay certain employment taxes from your own funds. 2011 tax forms ez These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. 2011 tax forms ez Note. 2011 tax forms ez Additional Medicare Tax is only imposed on the employee. 2011 tax forms ez There is no employer share of Additional Medicare Tax. 2011 tax forms ez Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. 2011 tax forms ez You can deduct the employment taxes you must pay from your own funds as taxes. 2011 tax forms ez Example. 2011 tax forms ez You pay your employee $18,000 a year. 2011 tax forms ez However, after you withhold various taxes, your employee receives $14,500. 2011 tax forms ez You also pay an additional $1,500 in employment taxes. 2011 tax forms ez You should deduct the full $18,000 as wages. 2011 tax forms ez You can deduct the $1,500 you pay from your own funds as taxes. 2011 tax forms ez For more information on employment taxes, see Publication 15 (Circular E). 2011 tax forms ez Unemployment fund taxes. 2011 tax forms ez   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. 2011 tax forms ez Deduct these payments as taxes. 2011 tax forms ez Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. 2011 tax forms ez Excise taxes. 2011 tax forms ez   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. 2011 tax forms ez However, see Fuel taxes , later. 2011 tax forms ez   For more information on excise taxes, see Publication 510. 2011 tax forms ez Franchise taxes. 2011 tax forms ez   You can deduct corporate franchise taxes as a business expense. 2011 tax forms ez Fuel taxes. 2011 tax forms ez   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. 2011 tax forms ez Do not deduct these taxes as a separate item. 2011 tax forms ez   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. 2011 tax forms ez For more information, see Publication 510. 2011 tax forms ez Occupational taxes. 2011 tax forms ez   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. 2011 tax forms ez Personal property tax. 2011 tax forms ez   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. 2011 tax forms ez Sales tax. 2011 tax forms ez   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. 2011 tax forms ez If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. 2011 tax forms ez If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. 2011 tax forms ez If the property is depreciable, add the sales tax to the basis for depreciation. 2011 tax forms ez For more information on basis, see Publication 551. 2011 tax forms ez    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. 2011 tax forms ez Also, do not include these taxes in gross receipts or sales. 2011 tax forms ez Self-employment tax. 2011 tax forms ez   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. 2011 tax forms ez This deduction only affects your income tax. 2011 tax forms ez It does not affect your net earnings from self-employment or your self-employment tax. 2011 tax forms ez   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). 2011 tax forms ez   For more information on self-employment tax, see Publication 334. 2011 tax forms ez Additional Medicare Tax. 2011 tax forms ez   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. 2011 tax forms ez See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. 2011 tax forms ez Prev  Up  Next   Home   More Online Publications
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Letter 1962C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter confirms your written request for a Direct Debit Installment Agreement has been approved. It explains the fees we charge for establishing your agreement. It also explains what to do if you qualify for a Low Income Fee Reduction.

What do I have to do?

Be sure to have the amount of your payment in your checking account by the due date in the letter.

What happens if the funds are not available?

If you are unable to have sufficient funds in your checking account, you must call us at least 10 days prior to your payment due date.

How much time do I have?

The customer has to make one manual payment before we can begin to take payments electronically.

What happens if I don't take any action?

If you do not ensure there are sufficient funds in your checking account, then your installment agreement will default. Your bank may charge you fees for insufficient funds.

Who should I contact?

The telephone number will be provided in your acknowledgement letter.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you. If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The 2011 Tax Forms Ez

2011 tax forms ez Index A Accident benefits, Accident and Health Benefits Achievement awards, Achievement Awards Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 2011 tax forms ez Adoption assistance, Adoption Assistance Annual lease value, Annual Lease Value Assistance (see Tax help) Athletic facilities, Athletic Facilities Automobile (see Vehicles) Awards, achievement, Achievement Awards B Bicycle commuting reimbursement, qualified, Qualified bicycle commuting reimbursement. 2011 tax forms ez C Cafeteria plans, Cafeteria Plans Cents-per-mile rule, What's New, Cents-Per-Mile Rule COBRA premiums, COBRA premiums. 2011 tax forms ez Comments on publication, Comments and suggestions. 2011 tax forms ez Commuter highway vehicle, Commuter highway vehicle. 2011 tax forms ez Commuting rule, Commuting Rule Copying machine use, De Minimis (Minimal) Benefits D Daily lease value, Daily Lease Value De minimis (minimal) benefits In general, De Minimis (Minimal) Benefits Meals, De Minimis Meals Transportation, De Minimis Transportation Benefits Demonstrator cars, Demonstrator cars. 2011 tax forms ez Dependent care assistance, Dependent Care Assistance Deposit rules, 4. 2011 tax forms ez Rules for Withholding, Depositing, and Reporting Discounts for employees, Employee Discounts E Educational assistance, Educational Assistance Employee benefit programs Accident and health benefits, Accident and Health Benefits Cafeteria plans, Cafeteria Plans Dependent care assistance, Dependent Care Assistance Educational assistance, Educational Assistance Group-term life insurance, Group-Term Life Insurance Coverage Employee discounts, Employee Discounts Employee stock options, Employee Stock Options Employer-operated eating facility, Employer-operated eating facility for employees. 2011 tax forms ez Employer-provided cell phones, Employer-Provided Cell Phones Exclusion rules, 2. 2011 tax forms ez Fringe Benefit Exclusion Rules F Fair market value, Fair market value. 2011 tax forms ez Fringe benefit overview, 1. 2011 tax forms ez Fringe Benefit Overview Fringe benefits Special accounting rule, Special accounting rule. 2011 tax forms ez Valuation rules, 3. 2011 tax forms ez Fringe Benefit Valuation Rules G General valuation rule, General Valuation Rule Group-term life insurance, Group-Term Life Insurance Coverage H Health benefits, Accident and Health Benefits Health Savings Accounts, Health Savings Accounts Holiday gifts, De Minimis (Minimal) Benefits I Insurance Accident and health, Accident and Health Benefits Group-term life, Group-Term Life Insurance Coverage Long-term care, Exception for certain long-term care benefits. 2011 tax forms ez L Lease value rule, Lease Value Rule Length of service awards, Achievement Awards Life insurance Group-term, Group-Term Life Insurance Coverage Spouse or dependent, De Minimis (Minimal) Benefits Lodging, Lodging on Your Business Premises Long-term care insurance, Exception for certain long-term care benefits. 2011 tax forms ez M Meals De minimis, De Minimis Meals On your business premises, Meals on Your Business Premises Medical reimbursement plans, Accident and Health Benefits Minimal benefits, De Minimis (Minimal) Benefits Moving expense reimbursements, Moving Expense Reimbursements N No-additional-cost services, No-Additional-Cost Services Nonpersonal use vehicles, qualified, Qualified nonpersonal use vehicles. 2011 tax forms ez O Options on stock, Employee Stock Options Outplacement services, Outplacement services. 2011 tax forms ez P Parking, qualified, Qualified parking. 2011 tax forms ez Parties, De Minimis (Minimal) Benefits Performance of services, Performance of services. 2011 tax forms ez Pickup trucks, Pickup trucks. 2011 tax forms ez Picnics, De Minimis (Minimal) Benefits Prorated annual lease value, Prorated Annual Lease Value Provider defined, Provider of benefit. 2011 tax forms ez Publications (see Tax help) Q Qualified transportation benefits, Qualified Transportation Benefits R Recipient defined, Recipient of benefit. 2011 tax forms ez Reimbursements, moving expense, Moving Expense Reimbursements Reporting rules, 4. 2011 tax forms ez Rules for Withholding, Depositing, and Reporting Retirement planning services, Retirement Planning Services S Safety achievement awards, Achievement Awards Self insurance (medical reimbursement plans), Accident and Health Benefits Services, no-additional-cost, No-Additional-Cost Services Simple Cafeteria Plans, Simple Cafeteria Plans Special accounting rule, Special accounting rule. 2011 tax forms ez Stock options, employee, Employee Stock Options Suggestions for publication, Comments and suggestions. 2011 tax forms ez T Tax help, How To Get Tax Help Taxable benefits, Are Fringe Benefits Taxable? Tickets for theater or sporting events, De Minimis (Minimal) Benefits Transit pass, Transit pass. 2011 tax forms ez Transportation benefits De minimis, De Minimis Transportation Benefits Qualified, Qualified Transportation Benefits TTY/TDD information, How To Get Tax Help Tuition reduction, Tuition Reduction U Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule V Valuation rules, 3. 2011 tax forms ez Fringe Benefit Valuation Rules Vans, Vans. 2011 tax forms ez Vehicles Business use of (see Working condition benefits) Commuter highway, Commuter highway vehicle. 2011 tax forms ez Qualified nonpersonal use, Qualified nonpersonal use vehicles. 2011 tax forms ez Valuation of, Employer-provided vehicles. 2011 tax forms ez W Withholding rules, 4. 2011 tax forms ez Rules for Withholding, Depositing, and Reporting Working condition benefits, Working Condition Benefits Prev  Up     Home   More Online Publications