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Federal Tax Form 1040

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Federal Tax Form 1040

Federal tax form 1040 Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Entrance Hall This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Living Room This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Dining Room This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Kitchen This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Den This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Bedrooms This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Bathrooms This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Recreation Room This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Laundry and Basement This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Garage This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Sporting Equipment This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Men's Clothing This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Women's Clothing This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Children's Clothing This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Jewelry This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Electrical Appliances This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Linens This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Miscellaneous This image is too large to be displayed in the current screen. Federal tax form 1040 Please click the link to view the image. Federal tax form 1040 Motor Vehicles Schedule 20. Federal tax form 1040 Home (Excluding Contents) Note. Federal tax form 1040 If you used the entire property as your home, fill out only column (a). Federal tax form 1040 If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). Federal tax form 1040 1. Federal tax form 1040 Description of property (Show location and date acquired. Federal tax form 1040 )     (a)  Personal Part (b)  Business/Rental Part 2. Federal tax form 1040 Cost or other (adjusted) basis of property (from Worksheet A)     3. Federal tax form 1040 Insurance or other reimbursement Note. Federal tax form 1040 If line 2 is more than line 3, skip line 4. Federal tax form 1040 If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. Federal tax form 1040     4. Federal tax form 1040 Gain from casualty. Federal tax form 1040 If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. Federal tax form 1040 But see Next below line 9. Federal tax form 1040     5. Federal tax form 1040 Fair market value before casualty     6. Federal tax form 1040 Fair market value after casualty     7. Federal tax form 1040 Decrease in fair market value. Federal tax form 1040 Subtract line 6 from line 5. Federal tax form 1040     8. Federal tax form 1040 Enter the smaller of line 2 or line 7 Note for business/rental part. Federal tax form 1040 If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). Federal tax form 1040     9. Federal tax form 1040 Subtract line 3 from line 8. Federal tax form 1040 If zero or less, enter -0-. Federal tax form 1040     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Federal tax form 1040 Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. Federal tax form 1040 Worksheet A. Federal tax form 1040 Cost or Other (Adjusted) Basis Caution. Federal tax form 1040 See the Worksheet A Instructions before you use this worksheet. Federal tax form 1040         (a) Personal Part (b) Business/Rental Part 1. Federal tax form 1040   Enter the purchase price of the home damaged or destroyed. Federal tax form 1040 (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. Federal tax form 1040 ) 1. Federal tax form 1040     2. Federal tax form 1040   Seller paid points for home bought after 1990. Federal tax form 1040 Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. Federal tax form 1040     3. Federal tax form 1040   Subtract line 2 from line 1 3. Federal tax form 1040     4. Federal tax form 1040   Settlement fees or closing costs. Federal tax form 1040 (See Settlement costs in Publication 551. Federal tax form 1040 ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. Federal tax form 1040         a. Federal tax form 1040 Abstract and recording fees 4a. Federal tax form 1040       b. Federal tax form 1040 Legal fees (including fees for title search and preparing documents) 4b. Federal tax form 1040       c. Federal tax form 1040 Survey fees 4c. Federal tax form 1040       d. Federal tax form 1040 Title insurance 4d. Federal tax form 1040       e. Federal tax form 1040 Transfer or stamp taxes 4e. Federal tax form 1040       f. Federal tax form 1040 Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. Federal tax form 1040       g. Federal tax form 1040 Other 4g. Federal tax form 1040     5. Federal tax form 1040   Add lines 4a through 4g 5. Federal tax form 1040     6. Federal tax form 1040   Cost of additions and improvements. Federal tax form 1040 (See Increases to Basis in Publication 551. Federal tax form 1040 ) Do not include any additions and improvements included on line 1 6. Federal tax form 1040     7. Federal tax form 1040   Special tax assessments paid for local improvements, such as streets and sidewalks 7. Federal tax form 1040     8. Federal tax form 1040   Other increases to basis 8. Federal tax form 1040     9. Federal tax form 1040   Add lines 3, 5, 6, 7, and 8 9. Federal tax form 1040     10. Federal tax form 1040   Depreciation allowed or allowable, related to the business use or rental of the home 10. Federal tax form 1040 0   11. Federal tax form 1040   Other decreases to basis (See Decreases to Basis in Publication 551. Federal tax form 1040 ) 11. Federal tax form 1040     12. Federal tax form 1040   Add lines 10 and 11 12. Federal tax form 1040     13. Federal tax form 1040   Cost or other (adjusted) basis of home damaged or destroyed. Federal tax form 1040 Subtract line 12 from line 9. Federal tax form 1040 Enter here and on Schedule 20, line 2 13. Federal tax form 1040     Worksheet A Instructions. Federal tax form 1040 If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. Federal tax form 1040 DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. Federal tax form 1040 IF. Federal tax form 1040 . Federal tax form 1040 . Federal tax form 1040   THEN. Federal tax form 1040 . Federal tax form 1040 . Federal tax form 1040 you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. Federal tax form 1040 1 skip lines 1–4 of the worksheet. Federal tax form 1040 2 find your basis using the rules under Inherited Property in Publication 551. Federal tax form 1040 Enter this amount on line 5 of the worksheet. Federal tax form 1040 3 fill out lines 6–13 of the worksheet. Federal tax form 1040 you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. Federal tax form 1040 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. Federal tax form 1040 3 fill out the rest of the worksheet. Federal tax form 1040 you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. Federal tax form 1040 (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Federal tax form 1040 ) 2 fill out the rest of the worksheet. Federal tax form 1040 you built your home 1 add the purchase price of the land and the cost of building the home. Federal tax form 1040 Enter that total on line 1 of the worksheet. Federal tax form 1040 (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Federal tax form 1040 ) 2 fill out the rest of the worksheet. Federal tax form 1040 you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. Federal tax form 1040 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. Federal tax form 1040 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Federal tax form 1040 you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. Federal tax form 1040   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. Federal tax form 1040 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. Federal tax form 1040 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Federal tax form 1040 you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. Federal tax form 1040 2 multiply the amount on line 13 of that worksheet by 50% (0. Federal tax form 1040 50) to get the adjusted basis of your half-interest at the time of the transfer. Federal tax form 1040 3 multiply the fair market value of the home at the time of the transfer by 50% (0. Federal tax form 1040 50). Federal tax form 1040 Generally, this is the basis of the half-interest that your spouse owned. Federal tax form 1040 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Federal tax form 1040 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. Federal tax form 1040 you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. Federal tax form 1040 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. Federal tax form 1040 Worksheet A Instructions. Federal tax form 1040 (Continued) IF. Federal tax form 1040 . Federal tax form 1040 . Federal tax form 1040   THEN. Federal tax form 1040 . Federal tax form 1040 . Federal tax form 1040 you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. Federal tax form 1040 2 multiply the amount on line 13 of that worksheet by 50% (0. Federal tax form 1040 50) to get the adjusted basis of your half-interest on the date of death. Federal tax form 1040 3 figure the basis for the half-interest owned by your spouse. Federal tax form 1040 This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). Federal tax form 1040 (The basis in your half will remain one-half of the adjusted basis determined in step 2. Federal tax form 1040 ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Federal tax form 1040 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. Federal tax form 1040 you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. Federal tax form 1040 2 enter the amount of your basis on line 5 of the worksheet. Federal tax form 1040 Generally, this is the fair market value of the home at the time of death. Federal tax form 1040 (But see Community Property in Publication 551 for special rules. Federal tax form 1040 ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. Federal tax form 1040 you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. Federal tax form 1040 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. Federal tax form 1040 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. Federal tax form 1040 This is the basis for the co-owner's part-interest. Federal tax form 1040 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Federal tax form 1040 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. Federal tax form 1040 your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. Federal tax form 1040 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. Federal tax form 1040 the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. Federal tax form 1040   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). Federal tax form 1040 the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). Federal tax form 1040 you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). Federal tax form 1040 none of these items apply   fill out the entire worksheet. Federal tax form 1040 Prev  Up  Next   Home   More Online Publications
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The Federal Tax Form 1040

Federal tax form 1040 Publication 521 - Additional Material Prev  Up  Next   Home   More Online Publications