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File 2011 Federal Taxes

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File 2011 Federal Taxes

File 2011 federal taxes 14. File 2011 federal taxes   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. File 2011 federal taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File 2011 federal taxes Custom application of fertilizer and pesticide. File 2011 federal taxes Fuel not used for farming. File 2011 federal taxes Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. File 2011 federal taxes Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. File 2011 federal taxes You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. File 2011 federal taxes Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. File 2011 federal taxes The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. File 2011 federal taxes Use on a farm for farming purposes. File 2011 federal taxes Off-highway business use. File 2011 federal taxes Uses other than as a fuel in a propulsion engine, such as home use. File 2011 federal taxes Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. File 2011 federal taxes See Publication 510, Excise Taxes, for more information. File 2011 federal taxes Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. File 2011 federal taxes Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. File 2011 federal taxes See Table 14-1 for a list of available fuel tax credits and refunds. File 2011 federal taxes Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. File 2011 federal taxes Farm. File 2011 federal taxes   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. File 2011 federal taxes It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. File 2011 federal taxes A fish farm is an area where fish are grown or raised and not merely caught or harvested. File 2011 federal taxes Table 14-1. File 2011 federal taxes Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. File 2011 federal taxes Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. File 2011 federal taxes 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. File 2011 federal taxes See Reg. File 2011 federal taxes 48. File 2011 federal taxes 6427-10 (b)(1) for the definition of a blocked pump. File 2011 federal taxes 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. File 2011 federal taxes It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. File 2011 federal taxes Farming purposes. File 2011 federal taxes   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. File 2011 federal taxes To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File 2011 federal taxes To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File 2011 federal taxes To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File 2011 federal taxes To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File 2011 federal taxes For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File 2011 federal taxes The more-than-one-half test applies separately to each commodity. File 2011 federal taxes Commodity means a single raw product. File 2011 federal taxes For example, apples and peaches are two separate commodities. File 2011 federal taxes To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. File 2011 federal taxes Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. File 2011 federal taxes   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. File 2011 federal taxes Therefore, you can still claim the credit or refund for the fuel so used. File 2011 federal taxes However, see Custom application of fertilizer and pesticide, later. File 2011 federal taxes If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. File 2011 federal taxes Buyer of fuel, including undyed diesel fuel or undyed kerosene. File 2011 federal taxes   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. File 2011 federal taxes For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. File 2011 federal taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File 2011 federal taxes   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. File 2011 federal taxes However, see Custom application of fertilizer and pesticide, next. File 2011 federal taxes Also see Dyed Diesel Fuel and Dyed Kerosene, later. File 2011 federal taxes Example. File 2011 federal taxes Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. File 2011 federal taxes Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. File 2011 federal taxes In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. File 2011 federal taxes Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. File 2011 federal taxes Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. File 2011 federal taxes No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. File 2011 federal taxes In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. File 2011 federal taxes Custom application of fertilizer and pesticide. File 2011 federal taxes   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. File 2011 federal taxes Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File 2011 federal taxes For applicators using highway vehicles, only the fuel used on the farm is exempt. File 2011 federal taxes Fuel used traveling on the highway to and from the farm is taxable. File 2011 federal taxes Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. File 2011 federal taxes For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File 2011 federal taxes For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. File 2011 federal taxes A sample waiver is included as Model Waiver L in the appendix of Publication 510. File 2011 federal taxes A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. File 2011 federal taxes To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. File 2011 federal taxes However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. File 2011 federal taxes Fuel not used for farming. File 2011 federal taxes   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. File 2011 federal taxes Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. File 2011 federal taxes For personal use, such as lawn mowing. File 2011 federal taxes In processing, packaging, freezing, or canning operations. File 2011 federal taxes In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File 2011 federal taxes All-terrain vehicles (ATVs). File 2011 federal taxes   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. File 2011 federal taxes Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. File 2011 federal taxes If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. File 2011 federal taxes Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. File 2011 federal taxes For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. File 2011 federal taxes Excise tax applies to the fuel used by the truck on the highways. File 2011 federal taxes In this situation, undyed (taxed) fuel should be purchased for the truck. File 2011 federal taxes You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. File 2011 federal taxes You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. File 2011 federal taxes Penalty. File 2011 federal taxes   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. File 2011 federal taxes The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. File 2011 federal taxes After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. File 2011 federal taxes For more information on this penalty, see Publication 510. File 2011 federal taxes Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. File 2011 federal taxes Off-highway business use. File 2011 federal taxes   This is any use of fuel in a trade or business or in an income-producing activity. File 2011 federal taxes The use must not be in a highway vehicle registered or required to be registered for use on public highways. File 2011 federal taxes Off-highway business use generally does not include any use in a recreational motorboat. File 2011 federal taxes Examples. File 2011 federal taxes   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. File 2011 federal taxes In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. File 2011 federal taxes   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. File 2011 federal taxes For more information, see Publication 510. File 2011 federal taxes Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. File 2011 federal taxes This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. File 2011 federal taxes Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. File 2011 federal taxes How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. File 2011 federal taxes The basic rules for claiming credits and refunds are listed in Table 14-2 . File 2011 federal taxes Table 14-2. File 2011 federal taxes Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. File 2011 federal taxes   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. File 2011 federal taxes Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. File 2011 federal taxes You do not have to use any special form, but the records should establish the following information. File 2011 federal taxes The total number of gallons bought and used during the period covered by your claim. File 2011 federal taxes The dates of the purchases. File 2011 federal taxes The names and addresses of suppliers and amounts bought from each during the period covered by your claim. File 2011 federal taxes The nontaxable use for which you used the fuel. File 2011 federal taxes The number of gallons used for each nontaxable use. File 2011 federal taxes It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. File 2011 federal taxes For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. File 2011 federal taxes Credit or refund. File 2011 federal taxes   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. File 2011 federal taxes If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. File 2011 federal taxes Credit only. File 2011 federal taxes   You can claim the following taxes only as a credit on your income tax return. File 2011 federal taxes Tax on gasoline and aviation gasoline you used on a farm for farming purposes. File 2011 federal taxes Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. File 2011 federal taxes Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. File 2011 federal taxes Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. File 2011 federal taxes Do not claim a credit for any excise tax for which you have filed a refund claim. File 2011 federal taxes How to claim a credit. File 2011 federal taxes   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. File 2011 federal taxes Individuals. File 2011 federal taxes   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. File 2011 federal taxes If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File 2011 federal taxes Partnership. File 2011 federal taxes   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. File 2011 federal taxes , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. File 2011 federal taxes Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. File 2011 federal taxes An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. File 2011 federal taxes S. File 2011 federal taxes Return of Income for Electing Large Partnerships. File 2011 federal taxes Other entities. File 2011 federal taxes   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. File 2011 federal taxes When to claim a credit. File 2011 federal taxes   You can claim a fuel tax credit on your income tax return for the year you used the fuel. File 2011 federal taxes You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File 2011 federal taxes A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. File 2011 federal taxes Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. File 2011 federal taxes Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). File 2011 federal taxes The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File 2011 federal taxes If you file Form 720, you can use its Schedule C for your refund claims for the quarter. File 2011 federal taxes See the Instructions for Form 720. File 2011 federal taxes Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. File 2011 federal taxes You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. File 2011 federal taxes This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. File 2011 federal taxes If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. File 2011 federal taxes If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. File 2011 federal taxes Only one claim can be filed for a quarter. File 2011 federal taxes You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. File 2011 federal taxes You must claim a credit on your income tax return for the tax. File 2011 federal taxes How to file a quarterly claim. File 2011 federal taxes   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. File 2011 federal taxes Send it to the address shown in the instructions. File 2011 federal taxes If you file Form 720, you can use its Schedule C for your refund claims. File 2011 federal taxes See the Instructions for Form 720. File 2011 federal taxes When to file a quarterly claim. File 2011 federal taxes   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. File 2011 federal taxes If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. File 2011 federal taxes    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. File 2011 federal taxes 001 per gallon is generally not subject to credit or refund. File 2011 federal taxes Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. File 2011 federal taxes Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. File 2011 federal taxes Cash method. File 2011 federal taxes   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. File 2011 federal taxes If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. File 2011 federal taxes If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. File 2011 federal taxes Example. File 2011 federal taxes Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. File 2011 federal taxes On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. File 2011 federal taxes Then, on Form 4136, she claimed the $110 as a credit. File 2011 federal taxes Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. File 2011 federal taxes Accrual method. File 2011 federal taxes   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. File 2011 federal taxes It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. File 2011 federal taxes Example. File 2011 federal taxes Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. File 2011 federal taxes On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. File 2011 federal taxes On Form 4136, Patty claims the $155 as a credit. File 2011 federal taxes She reports the $155 as other income on line 8b of her 2012 Schedule F. File 2011 federal taxes Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Oregon Department of Justice

Website: Oregon Department of Justice

Address: Oregon Department of Justice
Financial Fraud/Consumer Protection Section
1162 Court St., NE
Salem, OR 97301-4096

Phone Number: 503-378-4320 (Salem) 503-229-5576 (Portland)

Toll-free: 1-877-877-9392 (OR)

TTY: 1-800-735-2900

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710 (OR)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Division

Website: Insurance Division

Address: Insurance Division
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-947-7984

Toll-free: 1-888-877-4894 (OR)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710

TTY: 503-378-4100

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Consumer Services Division
550 Capitol St., NE, Suite 215
PO Box 2148
Salem, OR 97308-2148

Toll-free: 1-800-522-2404

TTY: 1-800-648-3458 (OR)

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The File 2011 Federal Taxes

File 2011 federal taxes Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. File 2011 federal taxes Please click the link to view the image. File 2011 federal taxes Office Furniture and Fixtures This image is too large to be displayed in the current screen. File 2011 federal taxes Please click the link to view the image. File 2011 federal taxes Information Systems This image is too large to be displayed in the current screen. File 2011 federal taxes Please click the link to view the image. File 2011 federal taxes Motor Vehicles This image is too large to be displayed in the current screen. File 2011 federal taxes Please click the link to view the image. File 2011 federal taxes Office Supplies This image is too large to be displayed in the current screen. File 2011 federal taxes Please click the link to view the image. File 2011 federal taxes Building, Components, and Land This image is too large to be displayed in the current screen. File 2011 federal taxes Please click the link to view the image. File 2011 federal taxes Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. File 2011 federal taxes General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. File 2011 federal taxes S. File 2011 federal taxes Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. File 2011 federal taxes S. File 2011 federal taxes Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. File 2011 federal taxes S. File 2011 federal taxes Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. File 2011 federal taxes S. File 2011 federal taxes Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. File 2011 federal taxes S. File 2011 federal taxes Civil Service Retirement Benefits 901 U. File 2011 federal taxes S. File 2011 federal taxes Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. File 2011 federal taxes Form Number and Title 1040 U. File 2011 federal taxes S. File 2011 federal taxes Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. File 2011 federal taxes S. File 2011 federal taxes Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. File 2011 federal taxes S. File 2011 federal taxes Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. File 2011 federal taxes S. File 2011 federal taxes Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications