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File tax extension electronically Other Methods of Depreciation Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: How To Figure the DeductionBasis Useful Life Salvage Value Methods To UseStraight Line Method Declining Balance Method Income Forecast Method How To Change Methods DispositionsSale or exchange. File tax extension electronically Property not disposed of or abandoned. File tax extension electronically Special rule for normal retirements from item accounts. File tax extension electronically Abandoned property. File tax extension electronically Single item accounts. File tax extension electronically Multiple property account. File tax extension electronically Topics - This chapter discusses: How to figure the deduction Methods to use How to change methods Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization Schedule C (Form 1040) Profit or Loss From Business If your property is being depreciated under ACRS, you must continue to use rules for depreciation that applied when you placed the property in service. File tax extension electronically If your property qualified for MACRS, you must depreciate it under MACRS. File tax extension electronically See Publication 946. File tax extension electronically However, you cannot use MACRS for certain property because of special rules that exclude it from MACRS. File tax extension electronically Also, you can elect to exclude certain property from being depreciated under MACRS. File tax extension electronically Property that you cannot depreciate using MACRS includes: Intangible property, Property you can elect to exclude from MACRS that you properly depreciate under a method that is not based on a term of years, Certain public utility property, Any motion picture film or video tape, Any sound recording, and Certain real and personal property placed in service before 1987. File tax extension electronically Intangible property. File tax extension electronically   You cannot depreciate intangible property under ACRS or MACRS. File tax extension electronically You depreciate intangible property using any other reasonable method, usually, the straight line method. File tax extension electronically Note. File tax extension electronically The cost of certain intangible property that you acquire after August 10, 1993, must be amortized over a 15-year period. File tax extension electronically For more information, see chapter 12 of Publication 535. File tax extension electronically Public utility property. File tax extension electronically   The law excludes from MACRS any public utility property for which the taxpayer does not use a normalization method of accounting. File tax extension electronically This type of property is subject to depreciation under a special rule. File tax extension electronically Videocassettes. File tax extension electronically   If you are in the videocassette rental business, you can depreciate those videocassettes purchased for rental. File tax extension electronically You can depreciate the cost less salvage value of those videocassettes that have a useful life over one year using either: The straight line method, or The income forecast method. File tax extension electronically The straight line method, salvage value, and useful life are discussed later under Methods To Use. File tax extension electronically You can deduct in the year of purchase as a business expense the cost of any cassette that has a useful life of one year or less. File tax extension electronically How To Figure the Deduction Two other reasonable methods can be used to figure your deduction for property not covered under ACRS or MACRS. File tax extension electronically These methods are straight line and declining balance. File tax extension electronically To figure depreciation using these methods, you must generally determine three things about the property you intend to depreciate. File tax extension electronically They are: The basis, The useful life, and The estimated salvage value at the end of its useful life. File tax extension electronically The amount of the deduction in any year also depends on which method of depreciation you choose. File tax extension electronically Basis To deduct the proper amount of depreciation each year, first determine your basis in the property you intend to depreciate. File tax extension electronically The basis used for figuring depreciation is the same as the basis that would be used for figuring the gain on a sale. File tax extension electronically Your original basis is usually the purchase price. File tax extension electronically However, if you acquire property in some other way, such as inheriting it, getting it as a gift, or building it yourself, you have to figure your original basis in a different way. File tax extension electronically Adjusted basis. File tax extension electronically   Events will often change the basis of property. File tax extension electronically When this occurs, the changed basis is called the adjusted basis. File tax extension electronically Some events, such as improvements you make, increase basis. File tax extension electronically Events such as deducting casualty losses and depreciation decrease basis. File tax extension electronically If basis is adjusted, the depreciation deduction may also have to be changed, depending on the reason for the adjustment and the method of depreciation you are using. File tax extension electronically   Publication 551 explains how to figure basis for property acquired in different ways. File tax extension electronically It also discusses what items increase and decrease basis, how to figure adjusted basis, and how to allocate cost if you buy several pieces of property at one time. File tax extension electronically Useful Life The useful life of a piece of property is an estimate of how long you can expect to use it in your trade or business, or to produce income. File tax extension electronically It is the length of time over which you will make yearly depreciation deductions of your basis in the property. File tax extension electronically It is how long it will continue to be useful to you, not how long the property will last. File tax extension electronically Many things affect the useful life of property, such as: Frequency of use, Age when acquired, Your repair policy, and Environmental conditions. File tax extension electronically The useful life can also be affected by technological improvements, progress in the arts, reasonably foreseeable economic changes, shifting of business centers, prohibitory laws, and other causes. File tax extension electronically Consider all these factors before you arrive at a useful life for your property. File tax extension electronically The useful life of the same type of property varies from user to user. File tax extension electronically When you determine the useful life of your property, keep in mind your own experience with similar property. File tax extension electronically You can use the general experience of the industry you are in until you are able to determine a useful life of your property from your own experience. File tax extension electronically Change in useful life. File tax extension electronically   You base your estimate of useful life on certain facts. File tax extension electronically If these facts change significantly, you can adjust your estimate of the remaining useful life. File tax extension electronically However, you redetermine the estimated useful life only when the change is substantial and there is a clear reason for making the change. File tax extension electronically Salvage Value It is important for you to accurately determine the correct salvage value of the property you want to depreciate. File tax extension electronically You generally cannot depreciate property below a reasonable salvage value. File tax extension electronically Determining salvage value. File tax extension electronically   Salvage value is the estimated value of property at the end of its useful life. File tax extension electronically It is what you expect to get for the property if you sell it after you can no longer use it productively. File tax extension electronically You must estimate the salvage value of a piece of property when you first acquire it. File tax extension electronically   Salvage value is affected both by how you use the property and how long you use it. File tax extension electronically If it is your policy to dispose of property that is still in good operating condition, the salvage value can be relatively large. File tax extension electronically However, if your policy is to use property until it is no longer usable, its salvage value can be its junk value. File tax extension electronically Changing salvage value. File tax extension electronically   Once you determine the salvage value for property, you should not change it merely because prices have changed. File tax extension electronically However, if you redetermine the useful life of property, as discussed earlier under Change in useful life, you can also redetermine the salvage value. File tax extension electronically When you redetermine the salvage value, take into account the facts that exist at the time. File tax extension electronically Net salvage. File tax extension electronically   Net salvage is the salvage value of property minus what it costs to remove it when you dispose of it. File tax extension electronically You can choose either salvage value or net salvage when you figure depreciation. File tax extension electronically You must consistently use the one you choose and the treatment of the costs of removal must be consistent with the practice adopted. File tax extension electronically However, if the cost to remove the property is more than the estimated salvage value, then net salvage is zero. File tax extension electronically Your salvage value can never be less than zero. File tax extension electronically Ten percent rule. File tax extension electronically   If you acquire personal property that has a useful life of 3 years or more, you can use an amount for salvage value that is less than your actual estimate. File tax extension electronically You can subtract from your estimate of salvage value an amount equal to 10% of your basis in the property. File tax extension electronically If salvage value is less than 10% of basis, you can ignore salvage value when you figure depreciation. File tax extension electronically Methods To Use Two methods of depreciation are the straight line and declining balance methods. File tax extension electronically If ACRS or MACRS does not apply, you can use one of these methods. File tax extension electronically The straight line and declining balance methods discussed in this section are not figured in the same way as straight line or declining balance methods under MACRS. File tax extension electronically Straight Line Method Before 1981, you could use any reasonable method for every kind of depreciable property. File tax extension electronically One of these methods was the straight line method. File tax extension electronically This method was also used for intangible property. File tax extension electronically It lets you deduct the same amount of depreciation each year. File tax extension electronically To figure your deduction, determine the adjusted basis of your property, its salvage value, and its estimated useful life. File tax extension electronically Subtract the salvage value, if any, from the adjusted basis. File tax extension electronically The balance is the total amount of depreciation you can take over the useful life of the property. File tax extension electronically Divide the balance by the number of years remaining in the useful life. File tax extension electronically This gives you the amount of your yearly depreciation deduction. File tax extension electronically Unless there is a big change in adjusted basis, or useful life, this amount will stay the same throughout the time you depreciate the property. File tax extension electronically If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. File tax extension electronically Example. File tax extension electronically In April 1994, Frank bought a franchise for $5,600. File tax extension electronically It expires in 10 years. File tax extension electronically This property is intangible property that cannot be depreciated under MACRS. File tax extension electronically Frank depreciates the franchise under the straight line method, using a 10-year useful life and no salvage value. File tax extension electronically He takes the $5,600 basis and divides that amount by 10 years ($5,600 ÷ 10 = $560, a full year's use). File tax extension electronically He must prorate the $560 for his 9 months of use in 1994. File tax extension electronically This gives him a deduction of $420 ($560 ÷ 9/12). File tax extension electronically In 1995, Frank can deduct $560 for the full year. File tax extension electronically Declining Balance Method The declining balance method allows you to recover a larger amount of the cost of the property in the early years of your use of the property. File tax extension electronically The rate cannot be more than twice the straight line rate. File tax extension electronically Rate of depreciation. File tax extension electronically   Under this method, you must determine your declining balance rate of depreciation. File tax extension electronically The initial step is to: Divide the number 1 by the useful life of your property to get a straight line rate. File tax extension electronically (For example, if property has a useful life of 5 years, its normal straight line rate of depreciation is ⅕, or 20%. File tax extension electronically ) Multiply this straight line rate by a number that is more than 1 but not more than 2 to determine the declining balance rate. File tax extension electronically Unless there is a change in the useful life during the time you depreciate the property, the rate of depreciation generally will not change. File tax extension electronically Depreciation deductions. File tax extension electronically   After you determine the rate of depreciation, multiply the adjusted basis of the property by it. File tax extension electronically This gives you the amount of your deduction. File tax extension electronically For example, if your adjusted basis at the beginning of the first year is $10,000, and your declining balance rate is 20%, your depreciation deduction for the first year is $2,000 ($10,000 ÷ 20%). File tax extension electronically To figure your depreciation deduction in the second year, you must first adjust the basis for the amount of depreciation you deducted in the first year. File tax extension electronically Subtract the previous year's depreciation from your basis ($10,000 - $2,000 = $8,000). File tax extension electronically Multiply this amount by the rate of depreciation ($8,000 ÷ 20% = $1,600). File tax extension electronically Your depreciation deduction for the second year is $1,600. File tax extension electronically   As you can see from this example, your adjusted basis in the property gets smaller each year. File tax extension electronically Also, under this method, deductions are larger in the earlier years and smaller in the later years. File tax extension electronically You can make a change to the straight line method without consent. File tax extension electronically Salvage value. File tax extension electronically   Do not subtract salvage value when you figure your yearly depreciation deductions under the declining balance method. File tax extension electronically However, you cannot depreciate the property below its reasonable salvage value. File tax extension electronically Determine salvage value using the rules discussed earlier, including the special 10% rule. File tax extension electronically Example. File tax extension electronically If your adjusted basis has been decreased to $1,000 and the rate of depreciation is 20%, your depreciation deduction should be $200. File tax extension electronically But if your estimate of salvage value was $900, you can only deduct $100. File tax extension electronically This is because $100 is the amount that would lower your adjusted basis to equal salvage value. File tax extension electronically Income Forecast Method The income forecast method requires income projections for each videocassette or group of videocassettes. File tax extension electronically You can group the videocassettes by title for making this projection. File tax extension electronically You determine the depreciation by applying a fraction to the cost less salvage value of the cassette. File tax extension electronically The numerator is the income from the videocassette for the tax year and the denominator is the total projected income for the cassette. File tax extension electronically For more information on the income forecast method, see Revenue Ruling 60-358 in Cumulative Bulletin 1960, Volume 2, on page 68. File tax extension electronically How To Change Methods In some cases, you may change your method of depreciation for property depreciated under a reasonable method. File tax extension electronically If you change your method of depreciation, it is generally a change in your method of accounting. File tax extension electronically You must get IRS consent before making the change. File tax extension electronically However, you do not need permission for certain changes in your method of depreciation. File tax extension electronically The rules discussed in this section do not apply to property depreciated under ACRS or MACRS. File tax extension electronically For information on ACRS elections,see Revocation of election, in chapter 1 under Alternate ACRS Method. File tax extension electronically Change to the straight line method. File tax extension electronically   You can change from the declining balance method to the straight line method at any time during the useful life of your property without IRS consent. File tax extension electronically However, if you have a written agreement with the IRS that prohibits a change, you must first get IRS permission. File tax extension electronically When the change is made, figure depreciation based on your adjusted basis in the property at that time. File tax extension electronically Your adjusted basis takes into account all previous depreciation deductions. File tax extension electronically Use the estimated remaining useful life of your property at the time of change and its estimated salvage value. File tax extension electronically   You can change from the declining balance method to straight line only on the original tax return for the year you first use the straight line method. File tax extension electronically You cannot make the change on an amended return filed after the due date of the original return (including extensions). File tax extension electronically   When you make the change, attach a statement to your tax return showing: When you acquired the property, Its original cost or other original basis, The total amount claimed for depreciation and other allowances since you acquired it, Its salvage value and remaining useful life, and A description of the property and its use. File tax extension electronically   After you change to straight line, you cannot change back to the declining balance method or to any other method for a period of 10 years without written permission from the IRS. File tax extension electronically Changes that require permission. File tax extension electronically   For most other changes in method of depreciation, you must get permission from the IRS. File tax extension electronically To request a change in method of depreciation, file Form 3115. File tax extension electronically File the application within the first 180 days of the tax year the change is to become effective. File tax extension electronically In most cases, there is a user fee that must accompany Form 3115. File tax extension electronically See the instructions for Form 3115 to determine if a fee is required. File tax extension electronically Changes granted automatically. File tax extension electronically   The IRS automatically approves certain changes of a method of depreciation. File tax extension electronically But, you must file Form 3115 for these automatic changes. File tax extension electronically   However, IRS can deny permission if Form 3115 is not filed on time. File tax extension electronically For more information on automatic changes, see Revenue Procedure 74-11, 1974-1 C. File tax extension electronically B. File tax extension electronically 420. File tax extension electronically Changes for which approval is not automatic. File tax extension electronically   The automatic change procedures do not apply to: Property or an account where you made a change in depreciation within the last 10 tax years (unless the change was made under the Class Life System), Class Life Asset Depreciation Range System, and Public utility property. File tax extension electronically   You must request and receive permission for these changes. File tax extension electronically To make the request, file Form 3115 during the first 180 days of the tax year for which you want the change to be effective. File tax extension electronically Change from an improper method. File tax extension electronically   If the IRS disallows the method you are using, you do not need permission to change to a proper method. File tax extension electronically You can adopt the straight line method, or any other method that would have been permitted if you had used it from the beginning. File tax extension electronically If you file your tax return using an improper method, but later file an amended return, you can use a proper method on the amended return without getting IRS permission. File tax extension electronically However, you must file the amended return before the filing date for the next tax year. File tax extension electronically Dispositions Retirement is the permanent withdrawal of depreciable property from use in your trade or business or for the production of income. File tax extension electronically You can do this by selling, exchanging, or abandoning the item of property. File tax extension electronically You can also withdraw it from use without disposing of it. File tax extension electronically For example, you could place it in a supplies or scrap account. File tax extension electronically Retirements can be either normal or abnormal depending on all facts and circumstances. File tax extension electronically The rules discussed next do not apply to MACRS and ACRS property. File tax extension electronically Normal retirement. File tax extension electronically   A normal retirement is a permanent withdrawal of depreciable property from use if the following apply: The retirement is made within the useful life you estimated originally, and The property has reached a condition at which you customarily retire or would retire similar property from use. File tax extension electronically A retirement is generally considered normal unless you can show that you retired the property because of a reason you did not consider when you originally estimated the useful life of the property. File tax extension electronically Abnormal retirement. File tax extension electronically   A retirement can be abnormal if you withdraw the property early or under other circumstances. File tax extension electronically For example, if the property is damaged by a fire or suddenly becomes obsolete and is now useless. File tax extension electronically Gain or loss on retirement. File tax extension electronically   There are special rules for figuring the gain or loss on retirement of property. File tax extension electronically The gain or loss will depend on several factors. File tax extension electronically These include the type of withdrawal, if the withdrawal was from a single property or multiple property account, and if the retirement was normal or abnormal. File tax extension electronically A single property account contains only one item of property. File tax extension electronically A multiple property account is one in which several items have been combined with a single rate of depreciation assigned to the entire account. File tax extension electronically Sale or exchange. File tax extension electronically   If property is retired by sale or exchange, you figure gain or loss by the usual rules that apply to sales or other dispositions of property. File tax extension electronically See Publication 544. File tax extension electronically Property not disposed of or abandoned. File tax extension electronically   If property is retired permanently, but not disposed of or physically abandoned, you do not recognize gain. File tax extension electronically You are allowed a loss in such a case, but only if the retirement is: An abnormal retirement, A normal retirement from a single property account in which you determined the life of each item of property separately, or A normal retirement from a multiple property account in which the depreciation rate is based on the maximum expected life of the longest lived item of property and the loss occurs before the expiration of the full useful life. File tax extension electronically However, you are not allowed a loss if the depreciation rate is based on the average useful life of the items of property in the account. File tax extension electronically   To figure your loss, subtract the estimated salvage or fair market value of the property at the date of retirement, whichever is more, from its adjusted basis. File tax extension electronically Special rule for normal retirements from item accounts. File tax extension electronically   You can generally deduct losses upon retirement of a few depreciable items of property with similar useful lives, if: You account for each one in a separate account, and You use the average useful life to figure depreciation. File tax extension electronically However, you cannot deduct losses if you use the average useful life to figure depreciation and they have a wide range of useful lives. File tax extension electronically   If you have a large number of depreciable property items and use average useful lives to figure depreciation, you cannot deduct the losses upon normal retirements from these accounts. File tax extension electronically Abandoned property. File tax extension electronically   If you physically abandon property, you can deduct as a loss the adjusted basis of the property at the time of its abandonment. File tax extension electronically However, your intent must be to discard the property so that you will not use it again or retrieve it for sale, exchange, or other disposition. File tax extension electronically Basis of property retired. File tax extension electronically   The basis for figuring gain or loss on the retirement of property is its adjusted basis at the time of retirement, as determined in the following discussions. File tax extension electronically Single item accounts. File tax extension electronically   If an item of property is accounted for in a single item account, the adjusted basis is the basis you would use to figure gain or loss for a sale or exchange of the property. File tax extension electronically This is generally the cost or other basis of the item of property less depreciation. File tax extension electronically See Publication 551. File tax extension electronically Multiple property account. File tax extension electronically   For a normal retirement from a multiple property account, if you figured depreciation using the average expected useful life, the adjusted basis is the salvage value estimated for the item of property when it was originally acquired. File tax extension electronically If you figured depreciation using the maximum expected useful life of the longest lived item of property in the account, you must use the depreciation method used for the multiple property account and a rate based on the maximum expected useful life of the item of property retired. File tax extension electronically   You make the adjustment for depreciation for an abnormal retirement from a multiple property account at the rate that would be proper if the item of property was depreciated in a single property account. File tax extension electronically The method of depreciation used for the multiple property account is used. File tax extension electronically You base the rate on either the average expected useful life or the maximum expected useful life of the retired item of property, depending on the method used to determine the depreciation rate for the multiple property account. 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CP 90 - Final Notice of Intent to Levy and Notice of Your Right to a Hearing

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 90 to inform the recipient of our intent to levy on certain assets.
Reason for Issuance:   The recipient has a balance due on their account that we've previously sent a notice about. That balance due is still unpaid. We send a CP 90 to inform the recipient that the amount is still due, that we intend to levy on certain assets, and what steps they need to take within 30 days to prevent us from taking this action.
Account Balance:   Balance Due
Possible Enclosures:  

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File tax extension electronically Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File tax extension electronically Tax questions. File tax extension electronically Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. File tax extension electronically  Section C of Form 4684 is new for 2013. File tax extension electronically You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. File tax extension electronically Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. File tax extension electronically You do not need to complete Appendix A. File tax extension electronically For details, see Losses from Ponzi-type investment schemes , later. File tax extension electronically Reminders Future developments. File tax extension electronically   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. File tax extension electronically irs. File tax extension electronically gov/pub547. File tax extension electronically Photographs of missing children. File tax extension electronically  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File tax extension electronically Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File tax extension electronically You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File tax extension electronically Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. File tax extension electronically A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. File tax extension electronically A theft occurs when someone steals your property. File tax extension electronically A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. File tax extension electronically This publication discusses the following topics. File tax extension electronically Definitions of a casualty, theft, and loss on deposits. File tax extension electronically How to figure the amount of your gain or loss. File tax extension electronically How to treat insurance and other reimbursements you receive. File tax extension electronically The deduction limits. File tax extension electronically When and how to report a casualty or theft. File tax extension electronically The special rules for disaster area losses. File tax extension electronically Forms to file. File tax extension electronically   Generally, when you have a casualty or theft, you have to file Form 4684. File tax extension electronically You may also have to file one or more of the following forms. File tax extension electronically Schedule A (Form 1040). File tax extension electronically Form 1040NR, Schedule A (for nonresident aliens). File tax extension electronically Schedule D. File tax extension electronically Form 4797. File tax extension electronically For details on which form to use, see How To Report Gains and Losses , later. File tax extension electronically Condemnations. File tax extension electronically   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. File tax extension electronically Workbooks for casualties and thefts. File tax extension electronically   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. File tax extension electronically It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. File tax extension electronically   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. File tax extension electronically Comments and suggestions. File tax extension electronically   We welcome your comments about this publication and your suggestions for future editions. File tax extension electronically   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File tax extension electronically NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File tax extension electronically Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax extension electronically   You can send your comments from www. File tax extension electronically irs. File tax extension electronically gov/formspubs/. File tax extension electronically Click on “More Information” and then on “Comment on Tax Forms and Publications”. File tax extension electronically   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File tax extension electronically Ordering forms and publications. File tax extension electronically   Visit www. File tax extension electronically irs. File tax extension electronically gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File tax extension electronically Internal Revenue Service 1201 N. File tax extension electronically Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File tax extension electronically   If you have a tax question, check the information available on IRS. File tax extension electronically gov or call 1-800-829-1040. File tax extension electronically We cannot answer tax questions sent to either of the above addresses. File tax extension electronically Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. File tax extension electronically Prev  Up  Next   Home   More Online Publications