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Can I File 2011 Taxes With Turbotax

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Can I File 2011 Taxes With Turbotax

Can i file 2011 taxes with turbotax 2. Can i file 2011 taxes with turbotax   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. Can i file 2011 taxes with turbotax The pay may be in cash, property, or services. Can i file 2011 taxes with turbotax It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Can i file 2011 taxes with turbotax For information about deducting employment taxes, see chapter 5. Can i file 2011 taxes with turbotax You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Can i file 2011 taxes with turbotax Empowerment zone employment credit (Form 8844). Can i file 2011 taxes with turbotax Indian employment credit (Form 8845). Can i file 2011 taxes with turbotax Work opportunity credit (Form 5884). Can i file 2011 taxes with turbotax Credit for employer differential wage payments (Form 8932). Can i file 2011 taxes with turbotax Reduce your deduction for employee wages by the amount of employment credits you claim. Can i file 2011 taxes with turbotax For more information about these credits, see the form on which the credit is claimed. Can i file 2011 taxes with turbotax Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. Can i file 2011 taxes with turbotax Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. Can i file 2011 taxes with turbotax These and other requirements that apply to all business expenses are explained in chapter 1. Can i file 2011 taxes with turbotax In addition, the pay must meet both of the following tests. Can i file 2011 taxes with turbotax Test 1. Can i file 2011 taxes with turbotax It must be reasonable. Can i file 2011 taxes with turbotax Test 2. Can i file 2011 taxes with turbotax It must be for services performed. Can i file 2011 taxes with turbotax The form or method of figuring the pay does not affect its deductibility. Can i file 2011 taxes with turbotax For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. Can i file 2011 taxes with turbotax Test 1—Reasonableness You must be able to prove that the pay is reasonable. Can i file 2011 taxes with turbotax Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. Can i file 2011 taxes with turbotax If the pay is excessive, the excess pay is disallowed as a deduction. Can i file 2011 taxes with turbotax Factors to consider. Can i file 2011 taxes with turbotax   Determine the reasonableness of pay by the facts and circumstances. Can i file 2011 taxes with turbotax Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Can i file 2011 taxes with turbotax   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Can i file 2011 taxes with turbotax The duties performed by the employee. Can i file 2011 taxes with turbotax The volume of business handled. Can i file 2011 taxes with turbotax The character and amount of responsibility. Can i file 2011 taxes with turbotax The complexities of your business. Can i file 2011 taxes with turbotax The amount of time required. Can i file 2011 taxes with turbotax The cost of living in the locality. Can i file 2011 taxes with turbotax The ability and achievements of the individual employee performing the service. Can i file 2011 taxes with turbotax The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. Can i file 2011 taxes with turbotax Your policy regarding pay for all your employees. Can i file 2011 taxes with turbotax The history of pay for each employee. Can i file 2011 taxes with turbotax Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Can i file 2011 taxes with turbotax Employee-shareholder salaries. Can i file 2011 taxes with turbotax   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. Can i file 2011 taxes with turbotax The excessive part of the salary would not be allowed as a salary deduction by the corporation. Can i file 2011 taxes with turbotax For more information on corporate distributions to shareholders, see Publication 542, Corporations. Can i file 2011 taxes with turbotax Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. Can i file 2011 taxes with turbotax For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. Can i file 2011 taxes with turbotax Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Can i file 2011 taxes with turbotax If you give property to an employee as an employee achievement award, your deduction may be limited. Can i file 2011 taxes with turbotax Achievement awards. Can i file 2011 taxes with turbotax   An achievement award is an item of tangible personal property that meets all the following requirements. Can i file 2011 taxes with turbotax It is given to an employee for length of service or safety achievement. Can i file 2011 taxes with turbotax It is awarded as part of a meaningful presentation. Can i file 2011 taxes with turbotax It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Can i file 2011 taxes with turbotax Length-of-service award. Can i file 2011 taxes with turbotax    An award will qualify as a length-of-service award only if either of the following applies. Can i file 2011 taxes with turbotax The employee receives the award after his or her first 5 years of employment. Can i file 2011 taxes with turbotax The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. Can i file 2011 taxes with turbotax Safety achievement award. Can i file 2011 taxes with turbotax    An award for safety achievement will qualify as an achievement award unless one of the following applies. Can i file 2011 taxes with turbotax It is given to a manager, administrator, clerical employee, or other professional employee. Can i file 2011 taxes with turbotax During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). Can i file 2011 taxes with turbotax Deduction limit. Can i file 2011 taxes with turbotax   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Can i file 2011 taxes with turbotax $400 for awards that are not qualified plan awards. Can i file 2011 taxes with turbotax $1,600 for all awards, whether or not qualified plan awards. Can i file 2011 taxes with turbotax   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. Can i file 2011 taxes with turbotax   A highly compensated employee is an employee who meets either of the following tests. Can i file 2011 taxes with turbotax The employee was a 5% owner at any time during the year or the preceding year. Can i file 2011 taxes with turbotax The employee received more than $115,000 in pay for the preceding year. Can i file 2011 taxes with turbotax You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. Can i file 2011 taxes with turbotax   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. Can i file 2011 taxes with turbotax To figure this average cost, ignore awards of nominal value. Can i file 2011 taxes with turbotax Deduct achievement awards as a nonwage business expense on your return or business schedule. Can i file 2011 taxes with turbotax You may not owe employment taxes on the value of some achievement awards you provide to an employee. Can i file 2011 taxes with turbotax See Publication 15-B. Can i file 2011 taxes with turbotax Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. Can i file 2011 taxes with turbotax However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Can i file 2011 taxes with turbotax If the bonus is paid in property, see Property , later. Can i file 2011 taxes with turbotax Gifts of nominal value. Can i file 2011 taxes with turbotax    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. Can i file 2011 taxes with turbotax Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Can i file 2011 taxes with turbotax For more information on this deduction limit, see Meals and lodging , later. Can i file 2011 taxes with turbotax Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. Can i file 2011 taxes with turbotax Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Can i file 2011 taxes with turbotax For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Can i file 2011 taxes with turbotax Fringe Benefits A fringe benefit is a form of pay for the performance of services. Can i file 2011 taxes with turbotax You can generally deduct the cost of fringe benefits. Can i file 2011 taxes with turbotax You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Can i file 2011 taxes with turbotax You also may not owe employment taxes on the value of the fringe benefits. Can i file 2011 taxes with turbotax See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Can i file 2011 taxes with turbotax Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. Can i file 2011 taxes with turbotax Certain fringe benefits are discussed next. Can i file 2011 taxes with turbotax See Publication 15-B for more details on these and other fringe benefits. Can i file 2011 taxes with turbotax Meals and lodging. Can i file 2011 taxes with turbotax   You can usually deduct the cost of furnishing meals and lodging to your employees. Can i file 2011 taxes with turbotax Deduct the cost in whatever category the expense falls. Can i file 2011 taxes with turbotax For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. Can i file 2011 taxes with turbotax If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. Can i file 2011 taxes with turbotax Deduction limit on meals. Can i file 2011 taxes with turbotax   You can generally deduct only 50% of the cost of furnishing meals to your employees. Can i file 2011 taxes with turbotax However, you can deduct the full cost of the following meals. Can i file 2011 taxes with turbotax Meals whose value you include in an employee's wages. Can i file 2011 taxes with turbotax Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Can i file 2011 taxes with turbotax This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. Can i file 2011 taxes with turbotax Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Can i file 2011 taxes with turbotax Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Can i file 2011 taxes with turbotax Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). Can i file 2011 taxes with turbotax This does not include meals you furnish on vessels primarily providing luxury water transportation. Can i file 2011 taxes with turbotax Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Can i file 2011 taxes with turbotax This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. Can i file 2011 taxes with turbotax Employee benefit programs. Can i file 2011 taxes with turbotax   Employee benefit programs include the following. Can i file 2011 taxes with turbotax Accident and health plans. Can i file 2011 taxes with turbotax Adoption assistance. Can i file 2011 taxes with turbotax Cafeteria plans. Can i file 2011 taxes with turbotax Dependent care assistance. Can i file 2011 taxes with turbotax Education assistance. Can i file 2011 taxes with turbotax Life insurance coverage. Can i file 2011 taxes with turbotax Welfare benefit funds. Can i file 2011 taxes with turbotax   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Can i file 2011 taxes with turbotax For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. Can i file 2011 taxes with turbotax ). Can i file 2011 taxes with turbotax Life insurance coverage. Can i file 2011 taxes with turbotax   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. Can i file 2011 taxes with turbotax See Regulations section 1. Can i file 2011 taxes with turbotax 264-1 for more information. Can i file 2011 taxes with turbotax Welfare benefit funds. Can i file 2011 taxes with turbotax   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. Can i file 2011 taxes with turbotax Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Can i file 2011 taxes with turbotax   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Can i file 2011 taxes with turbotax If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Can i file 2011 taxes with turbotax   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Can i file 2011 taxes with turbotax The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Can i file 2011 taxes with turbotax The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. Can i file 2011 taxes with turbotax These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Can i file 2011 taxes with turbotax   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Can i file 2011 taxes with turbotax Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. Can i file 2011 taxes with turbotax However, if the employee performs no services, treat the amount you advanced as a loan. Can i file 2011 taxes with turbotax If the employee does not repay the loan, treat it as income to the employee. Can i file 2011 taxes with turbotax Below-market interest rate loans. Can i file 2011 taxes with turbotax   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. Can i file 2011 taxes with turbotax See Below-Market Loans in chapter 4. Can i file 2011 taxes with turbotax Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. Can i file 2011 taxes with turbotax The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. Can i file 2011 taxes with turbotax You can claim the deduction only for the tax year in which your employee includes the property's value in income. Can i file 2011 taxes with turbotax Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. Can i file 2011 taxes with turbotax You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. Can i file 2011 taxes with turbotax Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. Can i file 2011 taxes with turbotax These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Can i file 2011 taxes with turbotax Restricted property. Can i file 2011 taxes with turbotax   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. Can i file 2011 taxes with turbotax However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. Can i file 2011 taxes with turbotax    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Can i file 2011 taxes with turbotax This means that the recipient is not likely to have to give up his or her rights in the property in the future. Can i file 2011 taxes with turbotax Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Can i file 2011 taxes with turbotax However, your deduction may be limited. Can i file 2011 taxes with turbotax If you make the payment under an accountable plan, deduct it in the category of the expense paid. Can i file 2011 taxes with turbotax For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Can i file 2011 taxes with turbotax If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Can i file 2011 taxes with turbotax See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. Can i file 2011 taxes with turbotax Sick and Vacation Pay Sick pay. Can i file 2011 taxes with turbotax   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Can i file 2011 taxes with turbotax However, your deduction is limited to amounts not compensated by insurance or other means. Can i file 2011 taxes with turbotax Vacation pay. Can i file 2011 taxes with turbotax   Vacation pay is an employee benefit. Can i file 2011 taxes with turbotax It includes amounts paid for unused vacation leave. Can i file 2011 taxes with turbotax You can deduct vacation pay only in the tax year in which the employee actually receives it. Can i file 2011 taxes with turbotax This rule applies regardless of whether you use the cash or accrual method of accounting. Can i file 2011 taxes with turbotax Prev  Up  Next   Home   More Online Publications
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Credits & Deductions for Individuals

EITC Home Page--It’s easier than ever to find out if you qualify for EITC
If you worked but earned less than $51,567 during 2013, you may qualify for EITC. The Earned Income Tax Credit, sometimes called EIC is a tax credit to help you keep more of what you earned. You must file a return and claim the credit to receive it. Find out more about EITC and links to helpful tools and resources.

The Health Coverage Tax Credit (HCTC) Program
The Health Coverage Tax Credit helps make health insurance more affordable for eligible individuals and their families by paying 72.5% of health insurance premiums. Find out if you're eligible for this tax credit, and how you can receive it.

Adoption Credit
Taxpayers who adopt an eligible child may qualify for the adoption tax credit.

Deducting Business Expenses
Find out what qualifies as a deductible business expense, including depreciation.

Page Last Reviewed or Updated: 05-Mar-2014

The Can I File 2011 Taxes With Turbotax

Can i file 2011 taxes with turbotax Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Can i file 2011 taxes with turbotax Nonbusiness income (line 7). Can i file 2011 taxes with turbotax Nonbusiness capital losses. Can i file 2011 taxes with turbotax Business capital losses. Can i file 2011 taxes with turbotax Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Can i file 2011 taxes with turbotax Step 1. Can i file 2011 taxes with turbotax   Complete your tax return for the year. Can i file 2011 taxes with turbotax You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Can i file 2011 taxes with turbotax Estates and trusts — Form 1041, line 22. Can i file 2011 taxes with turbotax   If the amount on that line is not negative, stop here — you do not have an NOL. Can i file 2011 taxes with turbotax Step 2. Can i file 2011 taxes with turbotax   Determine whether you have an NOL and its amount. Can i file 2011 taxes with turbotax See How To Figure an NOL , later. Can i file 2011 taxes with turbotax If you do not have an NOL, stop here. Can i file 2011 taxes with turbotax Step 3. Can i file 2011 taxes with turbotax   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Can i file 2011 taxes with turbotax See When To Use an NOL , later. Can i file 2011 taxes with turbotax Step 4. Can i file 2011 taxes with turbotax   Deduct the NOL in the carryback or carryforward year. Can i file 2011 taxes with turbotax See How To Claim an NOL Deduction , later. Can i file 2011 taxes with turbotax If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Can i file 2011 taxes with turbotax Step 5. Can i file 2011 taxes with turbotax   Determine the amount of your unused NOL. Can i file 2011 taxes with turbotax See How To Figure an NOL Carryover , later. Can i file 2011 taxes with turbotax Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Can i file 2011 taxes with turbotax Note. Can i file 2011 taxes with turbotax   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Can i file 2011 taxes with turbotax How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Can i file 2011 taxes with turbotax There are rules that limit what you can deduct when figuring an NOL. Can i file 2011 taxes with turbotax In general, the following items are not allowed when figuring an NOL. Can i file 2011 taxes with turbotax Any deduction for personal exemptions. Can i file 2011 taxes with turbotax Capital losses in excess of capital gains. Can i file 2011 taxes with turbotax The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Can i file 2011 taxes with turbotax Nonbusiness deductions in excess of nonbusiness income. Can i file 2011 taxes with turbotax The net operating loss deduction. Can i file 2011 taxes with turbotax The domestic production activities deduction. Can i file 2011 taxes with turbotax Form 1045, Schedule A. Can i file 2011 taxes with turbotax   Use Form 1045, Schedule A, to figure an NOL. Can i file 2011 taxes with turbotax The following discussion explains Schedule A and includes an illustrated example. Can i file 2011 taxes with turbotax   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Can i file 2011 taxes with turbotax If line 1 is a negative amount, you may have an NOL. Can i file 2011 taxes with turbotax   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Can i file 2011 taxes with turbotax Nonbusiness deductions (line 6). Can i file 2011 taxes with turbotax   Enter on line 6 deductions that are not connected to your trade or business or your employment. Can i file 2011 taxes with turbotax Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Can i file 2011 taxes with turbotax   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Can i file 2011 taxes with turbotax   Do not enter business deductions on line 6. Can i file 2011 taxes with turbotax These are deductions that are connected to your trade or business. Can i file 2011 taxes with turbotax They include the following. Can i file 2011 taxes with turbotax State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Can i file 2011 taxes with turbotax Moving expenses. Can i file 2011 taxes with turbotax Educator expenses. Can i file 2011 taxes with turbotax The deduction for the deductible part of self-employed health insurance. Can i file 2011 taxes with turbotax Domestic production activities deduction. Can i file 2011 taxes with turbotax Rental losses. Can i file 2011 taxes with turbotax Loss on the sale or exchange of business real estate or depreciable property. Can i file 2011 taxes with turbotax Your share of a business loss from a partnership or an S corporation. Can i file 2011 taxes with turbotax Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Can i file 2011 taxes with turbotax If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Can i file 2011 taxes with turbotax Loss on the sale of accounts receivable (if you use an accrual method of accounting). Can i file 2011 taxes with turbotax Interest and litigation expenses on state and federal income taxes related to your business. Can i file 2011 taxes with turbotax Unrecovered investment in a pension or annuity claimed on a decedent's final return. Can i file 2011 taxes with turbotax Payment by a federal employee to buy back sick leave used in an earlier year. Can i file 2011 taxes with turbotax Nonbusiness income (line 7). Can i file 2011 taxes with turbotax   Enter on line 7 only income that is not related to your trade or business or your employment. Can i file 2011 taxes with turbotax For example, enter your annuity income, dividends, and interest on investments. Can i file 2011 taxes with turbotax Also, include your share of nonbusiness income from partnerships and S corporations. Can i file 2011 taxes with turbotax   Do not include on line 7 the income you receive from your trade or business or your employment. Can i file 2011 taxes with turbotax This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Can i file 2011 taxes with turbotax Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Can i file 2011 taxes with turbotax Adjustment for section 1202 exclusion (line 17). Can i file 2011 taxes with turbotax   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Can i file 2011 taxes with turbotax Adjustments for capital losses (lines 19–22). Can i file 2011 taxes with turbotax   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Can i file 2011 taxes with turbotax Nonbusiness capital losses. Can i file 2011 taxes with turbotax   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Can i file 2011 taxes with turbotax If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Can i file 2011 taxes with turbotax Business capital losses. Can i file 2011 taxes with turbotax   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Can i file 2011 taxes with turbotax Domestic production activities deduction (line 23). Can i file 2011 taxes with turbotax   You cannot take the domestic production activities deduction when figuring your NOL. Can i file 2011 taxes with turbotax Enter on line 23 any domestic production activities deduction claimed on your return. Can i file 2011 taxes with turbotax NOLs from other years (line 24). Can i file 2011 taxes with turbotax   You cannot deduct any NOL carryovers or carrybacks from other years. Can i file 2011 taxes with turbotax Enter the total amount of your NOL deduction for losses from other years. Can i file 2011 taxes with turbotax Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Can i file 2011 taxes with turbotax It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Can i file 2011 taxes with turbotax Example. Can i file 2011 taxes with turbotax Glenn Johnson is in the retail record business. Can i file 2011 taxes with turbotax He is single and has the following income and deductions on his Form 1040 for 2013. Can i file 2011 taxes with turbotax See the illustrated Form 1040 , later. Can i file 2011 taxes with turbotax INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Can i file 2011 taxes with turbotax However, to figure whether he has an NOL, certain deductions are not allowed. Can i file 2011 taxes with turbotax He uses Form 1045, Schedule A, to figure his NOL. Can i file 2011 taxes with turbotax See the Illustrated Form 1045, Schedule A , later. Can i file 2011 taxes with turbotax The following items are not allowed on Form 1045, Schedule A. Can i file 2011 taxes with turbotax Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Can i file 2011 taxes with turbotax Please click the link to view the image. Can i file 2011 taxes with turbotax Form 1040, page 1 This image is too large to be displayed in the current screen. Can i file 2011 taxes with turbotax Please click the link to view the image. Can i file 2011 taxes with turbotax Form 1040, page 2 This image is too large to be displayed in the current screen. Can i file 2011 taxes with turbotax Please click the link to view the image. Can i file 2011 taxes with turbotax Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Can i file 2011 taxes with turbotax You can, however, choose not to carry back an NOL and only carry it forward. Can i file 2011 taxes with turbotax See Waiving the Carryback Period , later. Can i file 2011 taxes with turbotax You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Can i file 2011 taxes with turbotax NOL year. Can i file 2011 taxes with turbotax   This is the year in which the NOL occurred. Can i file 2011 taxes with turbotax Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Can i file 2011 taxes with turbotax Eligible loss. Can i file 2011 taxes with turbotax   The carryback period for eligible losses is 3 years. Can i file 2011 taxes with turbotax Only the eligible loss portion of the NOL can be carried back 3 years. Can i file 2011 taxes with turbotax An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Can i file 2011 taxes with turbotax Qualified small business. Can i file 2011 taxes with turbotax   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Can i file 2011 taxes with turbotax If the business did not exist for this entire 3-year period, use the period the business was in existence. Can i file 2011 taxes with turbotax   An eligible loss does not include a farming loss or a qualified disaster loss. Can i file 2011 taxes with turbotax Farming loss. Can i file 2011 taxes with turbotax   The carryback period for a farming loss is 5 years. Can i file 2011 taxes with turbotax Only the farming loss portion of the NOL can be carried back 5 years. Can i file 2011 taxes with turbotax A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Can i file 2011 taxes with turbotax Farming business. Can i file 2011 taxes with turbotax   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Can i file 2011 taxes with turbotax A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Can i file 2011 taxes with turbotax The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Can i file 2011 taxes with turbotax   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Can i file 2011 taxes with turbotax It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Can i file 2011 taxes with turbotax Waiving the 5-year carryback. Can i file 2011 taxes with turbotax   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Can i file 2011 taxes with turbotax To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Can i file 2011 taxes with turbotax If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Can i file 2011 taxes with turbotax Attach an election statement to your amended return, and write “Filed pursuant to section 301. Can i file 2011 taxes with turbotax 9100-2” at the top of the statement. Can i file 2011 taxes with turbotax Once made, this choice is irrevocable. Can i file 2011 taxes with turbotax Qualified disaster loss. Can i file 2011 taxes with turbotax   The carryback period for a qualified disaster loss is 5 years. Can i file 2011 taxes with turbotax Only the qualified disaster loss portion of the NOL can be carried back 5 years. Can i file 2011 taxes with turbotax A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Can i file 2011 taxes with turbotax Qualified disaster expenses. Can i file 2011 taxes with turbotax   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Can i file 2011 taxes with turbotax Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Can i file 2011 taxes with turbotax Note. Can i file 2011 taxes with turbotax Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Can i file 2011 taxes with turbotax Excluded losses. Can i file 2011 taxes with turbotax   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Can i file 2011 taxes with turbotax   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Can i file 2011 taxes with turbotax Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Can i file 2011 taxes with turbotax Specified liability loss. Can i file 2011 taxes with turbotax   The carryback period for a specified liability loss is 10 years. Can i file 2011 taxes with turbotax Only the specified liability loss portion of the NOL can be carried back 10 years. Can i file 2011 taxes with turbotax Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Can i file 2011 taxes with turbotax   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Can i file 2011 taxes with turbotax For details, see section 172(f). Can i file 2011 taxes with turbotax Waiving the 10-year carryback. Can i file 2011 taxes with turbotax   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Can i file 2011 taxes with turbotax To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Can i file 2011 taxes with turbotax If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Can i file 2011 taxes with turbotax Attach a statement to your amended return and write “Filed pursuant to section 301. Can i file 2011 taxes with turbotax 9100-2” at the top of the statement. Can i file 2011 taxes with turbotax Once made, this choice is irrevocable. Can i file 2011 taxes with turbotax Waiving the Carryback Period You can choose not to carry back your NOL. Can i file 2011 taxes with turbotax If you make this choice, then you can use your NOL only in the 20-year carryforward period. Can i file 2011 taxes with turbotax (This choice means you also choose not to carry back any alternative tax NOL. Can i file 2011 taxes with turbotax ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Can i file 2011 taxes with turbotax This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Can i file 2011 taxes with turbotax If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Can i file 2011 taxes with turbotax Attach a statement to your amended return, and write “Filed pursuant to section 301. Can i file 2011 taxes with turbotax 9100-2” at the top of the statement. Can i file 2011 taxes with turbotax Once you choose to waive the carryback period, it generally is irrevocable. Can i file 2011 taxes with turbotax If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Can i file 2011 taxes with turbotax If you do not file this statement on time, you cannot waive the carryback period. Can i file 2011 taxes with turbotax How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Can i file 2011 taxes with turbotax If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Can i file 2011 taxes with turbotax If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Can i file 2011 taxes with turbotax Start by carrying it to the first tax year after the NOL year. Can i file 2011 taxes with turbotax If you do not use it up, carry the unused part to the next year. Can i file 2011 taxes with turbotax Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Can i file 2011 taxes with turbotax Example 1. Can i file 2011 taxes with turbotax You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Can i file 2011 taxes with turbotax No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Can i file 2011 taxes with turbotax You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Can i file 2011 taxes with turbotax Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Can i file 2011 taxes with turbotax If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Can i file 2011 taxes with turbotax Example 2. Can i file 2011 taxes with turbotax Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Can i file 2011 taxes with turbotax You begin using the $4,000 in 2010. Can i file 2011 taxes with turbotax As shown in the following chart, $3,000 of this NOL is used in 2010. Can i file 2011 taxes with turbotax The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Can i file 2011 taxes with turbotax Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Can i file 2011 taxes with turbotax If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Can i file 2011 taxes with turbotax If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Can i file 2011 taxes with turbotax NOL resulting in no taxable income. Can i file 2011 taxes with turbotax   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Can i file 2011 taxes with turbotax See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Can i file 2011 taxes with turbotax Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Can i file 2011 taxes with turbotax You can get your refund faster by using Form 1045, but you have a shorter time to file it. Can i file 2011 taxes with turbotax You can use Form 1045 to apply an NOL to all carryback years. Can i file 2011 taxes with turbotax If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Can i file 2011 taxes with turbotax Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Can i file 2011 taxes with turbotax Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Can i file 2011 taxes with turbotax Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Can i file 2011 taxes with turbotax Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Can i file 2011 taxes with turbotax Form 1045. Can i file 2011 taxes with turbotax   You can apply for a quick refund by filing Form 1045. Can i file 2011 taxes with turbotax This form results in a tentative adjustment of tax in the carryback year. Can i file 2011 taxes with turbotax See the Illustrated Form 1045 . Can i file 2011 taxes with turbotax at the end of this discussion. Can i file 2011 taxes with turbotax   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Can i file 2011 taxes with turbotax   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Can i file 2011 taxes with turbotax If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Can i file 2011 taxes with turbotax For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Can i file 2011 taxes with turbotax Form 1040X. Can i file 2011 taxes with turbotax   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Can i file 2011 taxes with turbotax File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Can i file 2011 taxes with turbotax For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Can i file 2011 taxes with turbotax   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Can i file 2011 taxes with turbotax Refiguring your tax. Can i file 2011 taxes with turbotax   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Can i file 2011 taxes with turbotax (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Can i file 2011 taxes with turbotax ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Can i file 2011 taxes with turbotax Refigure the following items. Can i file 2011 taxes with turbotax The special allowance for passive activity losses from rental real estate activities. Can i file 2011 taxes with turbotax Taxable social security and tier 1 railroad retirement benefits. Can i file 2011 taxes with turbotax IRA deductions. Can i file 2011 taxes with turbotax Excludable savings bond interest. Can i file 2011 taxes with turbotax Excludable employer-provided adoption benefits. Can i file 2011 taxes with turbotax The student loan interest deduction. Can i file 2011 taxes with turbotax The tuition and fees deduction. Can i file 2011 taxes with turbotax   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Can i file 2011 taxes with turbotax (Enter your NOL deduction on Form 1045, line 10. Can i file 2011 taxes with turbotax On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Can i file 2011 taxes with turbotax )   Next, refigure your taxable income. Can i file 2011 taxes with turbotax (On Form 1045, use lines 12 through 15 and the “After carryback” column. Can i file 2011 taxes with turbotax ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Can i file 2011 taxes with turbotax Refigure the following items. Can i file 2011 taxes with turbotax The itemized deduction for medical expenses. Can i file 2011 taxes with turbotax The itemized deduction for qualified mortgage insurance premiums. Can i file 2011 taxes with turbotax The itemized deduction for casualty losses. Can i file 2011 taxes with turbotax Miscellaneous itemized deductions subject to the 2% limit. Can i file 2011 taxes with turbotax The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Can i file 2011 taxes with turbotax The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Can i file 2011 taxes with turbotax Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Can i file 2011 taxes with turbotax    Do not refigure the itemized deduction for charitable contributions. Can i file 2011 taxes with turbotax   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Can i file 2011 taxes with turbotax Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Can i file 2011 taxes with turbotax (On Form 1045, use lines 16 through 25, and the “After carryback” column. Can i file 2011 taxes with turbotax ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Can i file 2011 taxes with turbotax If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Can i file 2011 taxes with turbotax   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Can i file 2011 taxes with turbotax Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Can i file 2011 taxes with turbotax Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Can i file 2011 taxes with turbotax You must attach a statement that shows all the important facts about the NOL. Can i file 2011 taxes with turbotax Your statement should include a computation showing how you figured the NOL deduction. Can i file 2011 taxes with turbotax If you deduct more than one NOL in the same year, your statement must cover each of them. Can i file 2011 taxes with turbotax Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Can i file 2011 taxes with turbotax If you file a joint return, the NOL deduction is limited to the income of that spouse. Can i file 2011 taxes with turbotax For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Can i file 2011 taxes with turbotax After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Can i file 2011 taxes with turbotax Refund limit. Can i file 2011 taxes with turbotax   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Can i file 2011 taxes with turbotax You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Can i file 2011 taxes with turbotax The refund cannot be more than the joint overpayment. Can i file 2011 taxes with turbotax Attach a statement showing how you figured your refund. Can i file 2011 taxes with turbotax Figuring your share of a joint tax liability. Can i file 2011 taxes with turbotax   There are five steps for figuring your share of the refigured joint tax liability. Can i file 2011 taxes with turbotax Figure your total tax as though you had filed as married filing separately. Can i file 2011 taxes with turbotax Figure your spouse's total tax as though your spouse had also filed as married filing separately. Can i file 2011 taxes with turbotax Add the amounts in (1) and (2). Can i file 2011 taxes with turbotax Divide the amount in (1) by the amount in (3). Can i file 2011 taxes with turbotax Multiply the refigured tax on your joint return by the amount figured in (4). Can i file 2011 taxes with turbotax This is your share of the joint tax liability. Can i file 2011 taxes with turbotax Figuring your contribution toward tax paid. Can i file 2011 taxes with turbotax   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Can i file 2011 taxes with turbotax If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Can i file 2011 taxes with turbotax Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Can i file 2011 taxes with turbotax Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Can i file 2011 taxes with turbotax Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Can i file 2011 taxes with turbotax However, treat the NOL deduction as a joint NOL. Can i file 2011 taxes with turbotax If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Can i file 2011 taxes with turbotax Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Can i file 2011 taxes with turbotax Separate to joint return. Can i file 2011 taxes with turbotax   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Can i file 2011 taxes with turbotax Joint to separate returns. Can i file 2011 taxes with turbotax   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Can i file 2011 taxes with turbotax Joint return in NOL year. Can i file 2011 taxes with turbotax   Figure each spouse's share of the joint NOL through the following steps. Can i file 2011 taxes with turbotax Figure each spouse's NOL as if he or she filed a separate return. Can i file 2011 taxes with turbotax See How To Figure an NOL , earlier. Can i file 2011 taxes with turbotax If only one spouse has an NOL, stop here. Can i file 2011 taxes with turbotax All of the joint NOL is that spouse's NOL. Can i file 2011 taxes with turbotax If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Can i file 2011 taxes with turbotax The result is spouse A's share of the joint NOL. Can i file 2011 taxes with turbotax The rest of the joint NOL is spouse B's share. Can i file 2011 taxes with turbotax Example 1. Can i file 2011 taxes with turbotax Mark and Nancy are married and file a joint return for 2013. Can i file 2011 taxes with turbotax They have an NOL of $5,000. Can i file 2011 taxes with turbotax They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Can i file 2011 taxes with turbotax Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Can i file 2011 taxes with turbotax Mark does not have any NOL to carry back. Can i file 2011 taxes with turbotax Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Can i file 2011 taxes with turbotax Example 2. Can i file 2011 taxes with turbotax Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Can i file 2011 taxes with turbotax Figured separately, his NOL is $1,800 and her NOL is $3,000. Can i file 2011 taxes with turbotax The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Can i file 2011 taxes with turbotax The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Can i file 2011 taxes with turbotax Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Can i file 2011 taxes with turbotax Joint return in previous carryback or carryforward year. Can i file 2011 taxes with turbotax   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Can i file 2011 taxes with turbotax If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Can i file 2011 taxes with turbotax Figure each spouse's modified taxable income as if he or she filed a separate return. Can i file 2011 taxes with turbotax See Modified taxable income under How To Figure an NOL Carryover , later. Can i file 2011 taxes with turbotax Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Can i file 2011 taxes with turbotax This is spouse A's share of the joint modified taxable income. Can i file 2011 taxes with turbotax Subtract the amount figured in (2) from the joint modified taxable income. Can i file 2011 taxes with turbotax This is spouse B's share of the joint modified taxable income. Can i file 2011 taxes with turbotax Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Can i file 2011 taxes with turbotax Add the amounts figured in (2) and (4). Can i file 2011 taxes with turbotax Subtract the amount figured in (5) from spouse A's NOL deduction. Can i file 2011 taxes with turbotax This is spouse A's share of the joint carryover. Can i file 2011 taxes with turbotax The rest of the joint carryover is spouse B's share. Can i file 2011 taxes with turbotax Example. Can i file 2011 taxes with turbotax Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Can i file 2011 taxes with turbotax In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Can i file 2011 taxes with turbotax They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Can i file 2011 taxes with turbotax Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Can i file 2011 taxes with turbotax Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Can i file 2011 taxes with turbotax Then they figure their shares of the $5,000 carryover as follows. Can i file 2011 taxes with turbotax Step 1. Can i file 2011 taxes with turbotax   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Can i file 2011 taxes with turbotax   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Can i file 2011 taxes with turbotax 75 Sam's share of joint MTI $11,250 Step 3. Can i file 2011 taxes with turbotax   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Can i file 2011 taxes with turbotax   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Can i file 2011 taxes with turbotax   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Can i file 2011 taxes with turbotax   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Can i file 2011 taxes with turbotax She has no carryover to 2012. Can i file 2011 taxes with turbotax Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Can i file 2011 taxes with turbotax His carryover to 2012 is $5,000. Can i file 2011 taxes with turbotax Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Can i file 2011 taxes with turbotax It includes a filled-in page 1 of Form 1045. Can i file 2011 taxes with turbotax Example. Can i file 2011 taxes with turbotax Martha Sanders is a self-employed contractor. Can i file 2011 taxes with turbotax Martha's 2013 deductions are more than her 2013 income because of a business loss. Can i file 2011 taxes with turbotax She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Can i file 2011 taxes with turbotax Her filing status in both years was single. Can i file 2011 taxes with turbotax See the filled-in Form 1045 later. Can i file 2011 taxes with turbotax Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Can i file 2011 taxes with turbotax (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Can i file 2011 taxes with turbotax ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Can i file 2011 taxes with turbotax Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Can i file 2011 taxes with turbotax 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Can i file 2011 taxes with turbotax 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Can i file 2011 taxes with turbotax 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Can i file 2011 taxes with turbotax On line 10, Martha enters her $10,000 NOL deduction. Can i file 2011 taxes with turbotax Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Can i file 2011 taxes with turbotax To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Can i file 2011 taxes with turbotax Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Can i file 2011 taxes with turbotax 5%)]. Can i file 2011 taxes with turbotax This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Can i file 2011 taxes with turbotax Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Can i file 2011 taxes with turbotax She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Can i file 2011 taxes with turbotax Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Can i file 2011 taxes with turbotax The decrease in tax because of her NOL deduction (line 27) is $1,612. Can i file 2011 taxes with turbotax Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Can i file 2011 taxes with turbotax She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Can i file 2011 taxes with turbotax This image is too large to be displayed in the current screen. Can i file 2011 taxes with turbotax Please click the link to view the image. Can i file 2011 taxes with turbotax Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Can i file 2011 taxes with turbotax You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Can i file 2011 taxes with turbotax Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Can i file 2011 taxes with turbotax If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Can i file 2011 taxes with turbotax Modified taxable income. Can i file 2011 taxes with turbotax   Your modified taxable income is your taxable income figured with the following changes. Can i file 2011 taxes with turbotax You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Can i file 2011 taxes with turbotax You cannot claim a deduction for capital losses in excess of your capital gains. Can i file 2011 taxes with turbotax Also, you must increase your taxable income by the amount of any section 1202 exclusion. Can i file 2011 taxes with turbotax You cannot claim the domestic production activities deduction. Can i file 2011 taxes with turbotax You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Can i file 2011 taxes with turbotax You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Can i file 2011 taxes with turbotax This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Can i file 2011 taxes with turbotax To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Can i file 2011 taxes with turbotax   Your taxable income as modified cannot be less than zero. Can i file 2011 taxes with turbotax Form 1045, Schedule B. Can i file 2011 taxes with turbotax   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Can i file 2011 taxes with turbotax Do not use Form 1045, Schedule B, for a carryforward year. Can i file 2011 taxes with turbotax If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Can i file 2011 taxes with turbotax Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Can i file 2011 taxes with turbotax It includes a filled-in Form 1045, Schedule B. Can i file 2011 taxes with turbotax Example. Can i file 2011 taxes with turbotax Ida Brown runs a small clothing shop. Can i file 2011 taxes with turbotax In 2013, she has an NOL of $36,000 that she carries back to 2011. Can i file 2011 taxes with turbotax She has no other carrybacks or carryforwards to 2011. Can i file 2011 taxes with turbotax Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Can i file 2011 taxes with turbotax She is single and claimed only one personal exemption of $3,700. Can i file 2011 taxes with turbotax During that year, she gave $1,450 in charitable contributions. Can i file 2011 taxes with turbotax Her medical expenses were $3,000. Can i file 2011 taxes with turbotax She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Can i file 2011 taxes with turbotax Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Can i file 2011 taxes with turbotax The deduction for medical expenses was limited to expenses over 7. Can i file 2011 taxes with turbotax 5% of adjusted gross income (. Can i file 2011 taxes with turbotax 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Can i file 2011 taxes with turbotax The deductions for taxes and home mortgage interest were not subject to any limits. Can i file 2011 taxes with turbotax She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Can i file 2011 taxes with turbotax She had no other deductions in 2011 (except the NOL deduction). Can i file 2011 taxes with turbotax Her taxable income (figured without the NOL deduction) for the year was $24,700. Can i file 2011 taxes with turbotax Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Can i file 2011 taxes with turbotax She did not itemize her deductions in 2012. Can i file 2011 taxes with turbotax She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Can i file 2011 taxes with turbotax She had no other deductions in 2012 (other than the NOL deduction). Can i file 2011 taxes with turbotax Her taxable income, therefore, was ($425). Can i file 2011 taxes with turbotax Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Can i file 2011 taxes with turbotax She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Can i file 2011 taxes with turbotax She completes the column for the first preceding tax year ended 12/31/12. Can i file 2011 taxes with turbotax See the illustrated Form 1045, Schedule B , shown later. Can i file 2011 taxes with turbotax Column 1, line 1. Can i file 2011 taxes with turbotax Ida enters $36,000, her 2013 net operating loss, on line 1. Can i file 2011 taxes with turbotax Column 1, line 2. Can i file 2011 taxes with turbotax She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Can i file 2011 taxes with turbotax Column 1, line 3. Can i file 2011 taxes with turbotax Ida enters her net capital loss deduction of $1,000 on line 3. Can i file 2011 taxes with turbotax Column 1, lines 4 and 5. Can i file 2011 taxes with turbotax Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Can i file 2011 taxes with turbotax She enters zero on lines 4 and 5. Can i file 2011 taxes with turbotax Column 1, line 6. Can i file 2011 taxes with turbotax Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Can i file 2011 taxes with turbotax Ida enters zero on line 6. Can i file 2011 taxes with turbotax Column 1, line 7. Can i file 2011 taxes with turbotax Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Can i file 2011 taxes with turbotax On line 7, she enters the total adjustment from line 38. Can i file 2011 taxes with turbotax Column 1, line 8. Can i file 2011 taxes with turbotax Ida enters the deduction for her personal exemption of $3,700 for 2011. Can i file 2011 taxes with turbotax Column 1, line 9. Can i file 2011 taxes with turbotax After combining lines 2 through 8, Ida's modified taxable income is $29,475. Can i file 2011 taxes with turbotax Column 1, line 10. Can i file 2011 taxes with turbotax Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Can i file 2011 taxes with turbotax She enters the $6,525 carryover on line 10. Can i file 2011 taxes with turbotax She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Can i file 2011 taxes with turbotax (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Can i file 2011 taxes with turbotax ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Can i file 2011 taxes with turbotax Column 1, line 11. Can i file 2011 taxes with turbotax Ida's adjusted gross income for 2011 was $35,000. Can i file 2011 taxes with turbotax Column 1, line 12. Can i file 2011 taxes with turbotax She adds lines 3 through 6 and enters $1,000 on line 12. Can i file 2011 taxes with turbotax (This is her net capital loss deduction added back, which modifies her adjusted gross income. Can i file 2011 taxes with turbotax ) Column 1, line 13. Can i file 2011 taxes with turbotax Her modified adjusted gross income for 2011 is now $36,000. Can i file 2011 taxes with turbotax Column 1, line 14. Can i file 2011 taxes with turbotax On her 2011 tax return, she deducted $375 as medical expenses. Can i file 2011 taxes with turbotax Column 1, line 15. Can i file 2011 taxes with turbotax Her actual medical expenses were $3,000. Can i file 2011 taxes with turbotax Column 1, line 16. Can i file 2011 taxes with turbotax She multiplies her modified adjusted gross income, $36,000, by . Can i file 2011 taxes with turbotax 075. Can i file 2011 taxes with turbotax She enters $2,700 on line 16. Can i file 2011 taxes with turbotax Column 1, line 17. Can i file 2011 taxes with turbotax She substracts $2,700 from her actual medical expenses, $3,000. Can i file 2011 taxes with turbotax She enters $300 on line 17. Can i file 2011 taxes with turbotax This is her modified medical deduction. Can i file 2011 taxes with turbotax Column 1, line 18. Can i file 2011 taxes with turbotax The difference between her medical deduction and her modified medical deduction is $75. Can i file 2011 taxes with turbotax She enters this on line 18. Can i file 2011 taxes with turbotax Column 1, lines 19 through 21. Can i file 2011 taxes with turbotax Ida had no deduction for qualified mortgage insurance premiums in 2011. Can i file 2011 taxes with turbotax She skips lines 19 and 20 and enters zero on line 21. Can i file 2011 taxes with turbotax Column 1, line 22. Can i file 2011 taxes with turbotax She enters her modified adjusted gross income of $36,000 on line 22. Can i file 2011 taxes with turbotax Column 1, line 23. Can i file 2011 taxes with turbotax She had no other carrybacks to 2011 and enters zero on line 23. Can i file 2011 taxes with turbotax Column 1, line 24. Can i file 2011 taxes with turbotax Her modified adjusted gross income remains $36,000. Can i file 2011 taxes with turbotax Column 1, line 25. Can i file 2011 taxes with turbotax Her actual contributions for 2011 were $1,450, which she enters on line 25. Can i file 2011 taxes with turbotax Column 1, line 26. Can i file 2011 taxes with turbotax She now refigures her charitable contributions based on her modified adjusted gross income. Can i file 2011 taxes with turbotax Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Can i file 2011 taxes with turbotax Column 1, line 27. Can i file 2011 taxes with turbotax The difference is zero. Can i file 2011 taxes with turbotax Column 1, lines 28 through 37. Can i file 2011 taxes with turbotax Ida had no casualty losses or deductions for miscellaneous items in 2011. Can i file 2011 taxes with turbotax She skips lines 28 through 31 and lines 33 through 36. Can i file 2011 taxes with turbotax Ida enters zero on lines 32 and 37. Can i file 2011 taxes with turbotax Column 1, line 38. Can i file 2011 taxes with turbotax She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Can i file 2011 taxes with turbotax She carries this figure to line 7. Can i file 2011 taxes with turbotax Column 2, line 1. Can i file 2011 taxes with turbotax Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Can i file 2011 taxes with turbotax Column 2, line 2. Can i file 2011 taxes with turbotax She enters ($425), her 2012 taxable income, on line 2. Can i file 2011 taxes with turbotax Column 2, line 3. Can i file 2011 taxes with turbotax Ida enters her net capital loss deduction of $3,000 on line 3. Can i file 2011 taxes with turbotax Column 2, lines 4 and 5. Can i file 2011 taxes with turbotax Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Can i file 2011 taxes with turbotax She enters zero on lines 4 and 5. Can i file 2011 taxes with turbotax Column 2, line 6. Can i file 2011 taxes with turbotax Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Can i file 2011 taxes with turbotax Ida enters zero on line 6. Can i file 2011 taxes with turbotax Column 2, line 7. Can i file 2011 taxes with turbotax Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Can i file 2011 taxes with turbotax Column 2, line 8. Can i file 2011 taxes with turbotax Ida enters the deduction for her personal exemption of $3,800 for 2012. Can i file 2011 taxes with turbotax Column 2, line 9. Can i file 2011 taxes with turbotax After combining lines 2 through 8, Ida's modified taxable income is $6,375. Can i file 2011 taxes with turbotax Column 2, line 10. Can i file 2011 taxes with turbotax Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Can i file 2011 taxes with turbotax She enters the $150 carryover on line 10. Can i file 2011 taxes with turbotax This image is too large to be displayed in the current screen. Can i file 2011 taxes with turbotax Please click the link to view the image. Can i file 2011 taxes with turbotax Form 1045, page 3 This image is too large to be displayed in the current screen. Can i file 2011 taxes with turbotax Please click the link to view the image. Can i file 2011 taxes with turbotax Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Can i file 2011 taxes with turbotax It will help you figure your NOL to carry to 2014. Can i file 2011 taxes with turbotax Keep the worksheet for your records. Can i file 2011 taxes with turbotax Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Can i file 2011 taxes with turbotax More than one NOL. Can i file 2011 taxes with turbotax   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Can i file 2011 taxes with turbotax To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Can i file 2011 taxes with turbotax Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Can i file 2011 taxes with turbotax Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Can i file 2011 taxes with turbotax Example. Can i file 2011 taxes with turbotax Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Can i file 2011 taxes with turbotax Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Can i file 2011 taxes with turbotax Subtract your 2011 NOL of $2,000 from $5,000. Can i file 2011 taxes with turbotax This gives you taxable income of $3,000. Can i file 2011 taxes with turbotax Your 2011 NOL is now completely used up. Can i file 2011 taxes with turbotax Subtract your $7,000 2012 NOL from $3,000. Can i file 2011 taxes with turbotax This gives you taxable income of ($4,000). Can i file 2011 taxes with turbotax You now complete the worksheet for your 2012 NOL. Can i file 2011 taxes with turbotax Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Can i file 2011 taxes with turbotax Line 2. Can i file 2011 taxes with turbotax   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Can i file 2011 taxes with turbotax Add it to your negative taxable income (figured without the NOL deduction). Can i file 2011 taxes with turbotax Enter the result on line 2. Can i file 2011 taxes with turbotax Line 6. Can i file 2011 taxes with turbotax   You must refigure the following income and deductions based on adjusted gross income. Can i file 2011 taxes with turbotax The special allowance for passive activity losses from rental real estate activities. Can i file 2011 taxes with turbotax Taxable social security and tier 1 railroad retirement benefits. Can i file 2011 taxes with turbotax IRA deductions. Can i file 2011 taxes with turbotax Excludable savings bond interest. Can i file 2011 taxes with turbotax Excludable employer-provided adoption benefits. Can i file 2011 taxes with turbotax The student loan interest deduction. Can i file 2011 taxes with turbotax The tuition and fees deduction. Can i file 2011 taxes with turbotax   If none of these items apply to you, enter zero on line 6. Can i file 2011 taxes with turbotax Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Can i file 2011 taxes with turbotax Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Can i file 2011 taxes with turbotax Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Can i file 2011 taxes with turbotax Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Can i file 2011 taxes with turbotax Keep a record of your computations. Can i file 2011 taxes with turbotax   Enter your total adjustments for the above items on line 6. Can i file 2011 taxes with turbotax Line 7. Can i file 2011 taxes with turbotax   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Can i file 2011 taxes with turbotax Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Can i file 2011 taxes with turbotax Complete only those sections that apply to you. Can i file 2011 taxes with turbotax Estates and trusts. Can i file 2011 taxes with turbotax   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Can i file 2011 taxes with turbotax Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Can i file 2011 taxes with turbotax Subtract the recomputed deductions from those claimed on the return. Can i file 2011 taxes with turbotax Enter the result on line 7. Can i file 2011 taxes with turbotax Modified adjusted gross income. Can i file 2011 taxes with turbotax   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Can i file 2011 taxes with turbotax The adjusted gross income on the return. Can i file 2011 taxes with turbotax The amounts from lines 3 through 5 of the worksheet. Can i file 2011 taxes with turbotax The exemption amount from Form 1041, line 20. Can i file 2011 taxes with turbotax The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Can i file 2011 taxes with turbotax   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Can i file 2011 taxes with turbotax The adjusted gross income amount you used to figure the deduction claimed on the return. Can i file 2011 taxes with turbotax The amounts from lines 3 through 5 of the worksheet. Can i file 2011 taxes with turbotax The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Can i file 2011 taxes with turbotax Line 11. Can i file 2011 taxes with turbotax   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Can i file 2011 taxes with turbotax Add it to your adjusted gross income. Can i file 2011 taxes with turbotax Enter the result on line 11. Can i file 2011 taxes with turbotax Line 20. Can i file 2011 taxes with turbotax   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Can i file 2011 taxes with turbotax Your deduction is limited. Can i file 2011 taxes with turbotax Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Can i file 2011 taxes with turbotax On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Can i file 2011 taxes with turbotax   □ No. Can i file 2011 taxes with turbotax Your deduction is not limited. Can i file 2011 taxes with turbotax Enter the amount from line 19 on line 20 and enter -0- on line 21. Can i file 2011 taxes with turbotax Line 23. Can i file 2011 taxes with turbotax   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Can i file 2011 taxes with turbotax Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Can i file 2011 taxes with turbotax Use the reduced contributions carryover to figure the amount to enter on line 23. Can i file 2011 taxes with turbotax Please click here for the text description of the image. Can i file 2011 taxes with turbotax Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can i file 2011 taxes with turbotax Free help with your tax return. Can i file 2011 taxes with turbotax   You can get free help preparing your return nationwide from IRS-certified volunteers. Can i file 2011 taxes with turbotax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can i file 2011 taxes with turbotax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i file 2011 taxes with turbotax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i file 2011 taxes with turbotax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can i file 2011 taxes with turbotax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can i file 2011 taxes with turbotax gov, download the IRS2Go app, or call 1-800-906-9887. Can i file 2011 taxes with turbotax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i file 2011 taxes with turbotax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i file 2011 taxes with turbotax aarp. Can i file 2011 taxes with turbotax org/money/taxaide or call 1-888-227-7669. Can i file 2011 taxes with turbotax For more information on these programs, go to IRS. Can i file 2011 taxes with turbotax gov and enter “VITA” in the search box. Can i file 2011 taxes with turbotax Internet. Can i file 2011 taxes with turbotax    IRS. Can i file 2011 taxes with turbotax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can i file 2011 taxes with turbotax Download the free IRS2Go app from the iTunes app store or from Google Play. Can i file 2011 taxes with turbotax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i file 2011 taxes with turbotax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can i file 2011 taxes with turbotax gov or download the IRS2Go app and select the Refund Status option. Can i file 2011 taxes with turbotax The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i file 2011 taxes with turbotax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can i file 2011 taxes with turbotax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file 2011 taxes with turbotax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i file 2011 taxes with turbotax Use the Interactive Tax Assistant (ITA) to research your tax questions. Can i file 2011 taxes with turbotax No need to wait on the phone or stand in line. Can i file 2011 taxes with turbotax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can i file 2011 taxes with turbotax When you reach the response screen, you can print the entire interview and the final response for your records. Can i file 2011 taxes with turbotax New subject areas are added on a regular basis. Can i file 2011 taxes with turbotax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can i file 2011 taxes with turbotax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can i file 2011 taxes with turbotax You can use the IRS Tax Map to search publications and instructions by topic or keyword. Can i file 2011 taxes with turbotax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can i file 2011 taxes with turbotax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can i file 2011 taxes with turbotax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can i file 2011 taxes with turbotax You can also ask the IRS to mail a return or an account transcript to you. Can i file 2011 taxes with turbotax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can i file 2011 taxes with turbotax gov or by calling 1-800-908-9946. Can i file 2011 taxes with turbotax Tax return and tax account transcripts are generally available for the current year and the past three years. Can i file 2011 taxes with turbotax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can i file 2011 taxes with turbotax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can i file 2011 taxes with turbotax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can i file 2011 taxes with turbotax Check the status of your amended return using Where's My Amended Return? Go to IRS. Can i file 2011 taxes with turbotax gov and enter Where's My Amended Return? in the search box. Can i file 2011 taxes with turbotax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i file 2011 taxes with turbotax It can take up to 3 weeks from the date you mailed it to show up in our system. Can i file 2011 taxes with turbotax Make a payment using one of several safe and convenient electronic payment options available on IRS. Can i file 2011 taxes with turbotax gov. Can i file 2011 taxes with turbotax Select the Payment tab on the front page of IRS. Can i file 2011 taxes with turbotax gov for more information. Can i file 2011 taxes with turbotax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can i file 2011 taxes with turbotax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i file 2011 taxes with turbotax gov. Can i file 2011 taxes with turbotax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i file 2011 taxes with turbotax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i file 2011 taxes with turbotax gov. Can i file 2011 taxes with turbotax Request an Electronic Filing PIN by going to IRS. Can i file 2011 taxes with turbotax gov and entering Electronic Filing PIN in the search box. Can i file 2011 taxes with turbotax Download forms, instructions and publications, including accessible versions for people with disabilities. Can i file 2011 taxes with turbotax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can i file 2011 taxes with turbotax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can i file 2011 taxes with turbotax An employee can answer questions about your tax account or help you set up a payment plan. Can i file 2011 taxes with turbotax Before you visit, check the Office Locator on IRS. Can i file 2011 taxes with turbotax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can i file 2011 taxes with turbotax If you have a special need, such as a disability, you can request an appointment. Can i file 2011 taxes with turbotax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i file 2011 taxes with turbotax Apply for an Employer Identification Number (EIN). Can i file 2011 taxes with turbotax Go to IRS. Can i file 2011 taxes with turbotax gov and enter Apply for an EIN in the search box. Can i file 2011 taxes with turbotax Read the Internal Revenue Code, regulations, or other official guidance. Can i file 2011 taxes with turbotax Read Internal Revenue Bulletins. Can i file 2011 taxes with turbotax Sign up to receive local and national tax news and more by email. Can i file 2011 taxes with turbotax Just click on “subscriptions” above the search box on IRS. Can i file 2011 taxes with turbotax gov and choose from a variety of options. Can i file 2011 taxes with turbotax Phone. Can i file 2011 taxes with turbotax    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i file 2011 taxes with turbotax Download the free IRS2Go app from the iTunes app store or from Google Play. Can i file 2011 taxes with turbotax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can i file 2011 taxes with turbotax gov, or download the IRS2Go app. Can i file 2011 taxes with turbotax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i file 2011 taxes with turbotax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i file 2011 taxes with turbotax Most VITA and TCE sites offer free electronic filing. Can i file 2011 taxes with turbotax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i file 2011 taxes with turbotax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i file 2011 taxes with turbotax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Can i file 2011 taxes with turbotax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i file 2011 taxes with turbotax The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i file 2011 taxes with turbotax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file 2011 taxes with turbotax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Can i file 2011 taxes with turbotax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i file 2011 taxes with turbotax Note, the above information is for our automated hotline. Can i file 2011 taxes with turbotax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Can i file 2011 taxes with turbotax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i file 2011 taxes with turbotax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i file 2011 taxes with turbotax It can take up to 3 weeks from the date you mailed it to show up in our system. Can i file 2011 taxes with turbotax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Can i file 2011 taxes with turbotax You should receive your order within 10 business days. Can i file 2011 taxes with turbotax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can i file 2011 taxes with turbotax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Can i file 2011 taxes with turbotax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i file 2011 taxes with turbotax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i file 2011 taxes with turbotax These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can i file 2011 taxes with turbotax Walk-in. Can i file 2011 taxes with turbotax   You can find a selection of forms, publications and services — in person. Can i file 2011 taxes with turbotax Products. Can i file 2011 taxes with turbotax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i file 2011 taxes with turbotax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i file 2011 taxes with turbotax Services. Can i file 2011 taxes with turbotax You can walk in to your local TAC for face-to-face tax help. Can i file 2011 taxes with turbotax An employee can answer questions about your tax account or help you set up a payment plan. Can i file 2011 taxes with turbotax Before visiting, use the Office Locator tool on IRS. Can i file 2011 taxes with turbotax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Can i file 2011 taxes with turbotax Mail. Can i file 2011 taxes with turbotax   You can send your order for forms, instructions, and publications to the address below. Can i file 2011 taxes with turbotax You should receive a response within 10 business days after your request is received. Can i file 2011 taxes with turbotax Internal Revenue Service 1201 N. Can i file 2011 taxes with turbotax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can i file 2011 taxes with turbotax The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i file 2011 taxes with turbotax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i file 2011 taxes with turbotax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can i file 2011 taxes with turbotax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i file 2011 taxes with turbotax You face (or your business is facing) an immediate threat of adverse action. Can i file 2011 taxes with turbotax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i file 2011 taxes with turbotax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i file 2011 taxes with turbotax Here's why we can help: TAS is an independent organization within the IRS. Can i file 2011 taxes with turbotax Our advocates know how to work with the IRS. Can i file 2011 taxes with turbotax Our services are free and tailored to meet your needs. Can i file 2011 taxes with turbotax We have offices in every state, the District of Columbia, and Puerto Rico. Can i file 2011 taxes with turbotax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Can i file 2011 taxes with turbotax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i file 2011 taxes with turbotax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can i file 2011 taxes with turbotax Low Income Taxpayer Clinics Low Income