Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File Taxes For 2012 Free

Free Federal And State Tax Filing 20132014 1040ez Tax FormsFree E File 2012 TaxesTax Return 2012Freetaxusa 2010How To Do A Amended Tax ReturnFiling A Tax Return Online2011 Taxes File2012 1040Tax Act 2012 Return2011 Ez Form2009 Federal Income Tax Forms1040 Ez Tax FormsFile State TaxIncome Tax Return Form 20121040x How ToFederal 1040 Ez FormHow To File An Amended Tax Return For 20131040 Ez FilingFree 10401040x 2011H And R Block Online FilingIrs Gov Form1040ezFiling 2012 Taxes In 20142010 1040 Form1040x Amended Tax FormTaxact Login104oez1040nr Ez OnlineCan You Efile A 1040xTaxesFile Taxes 20102013 Tax Forms 1040ezCan You File 2011 Taxes With 2012State Taxes Online FreeFiling 2012 Taxes2010 1040ez1040ez FormsTurbo Tax 2011 FilingRefile Taxes

File Taxes For 2012 Free

File taxes for 2012 free Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). File taxes for 2012 free Nonbusiness income (line 7). File taxes for 2012 free Nonbusiness capital losses. File taxes for 2012 free Business capital losses. File taxes for 2012 free 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. File taxes for 2012 free Step 1. File taxes for 2012 free   Complete your tax return for the year. File taxes for 2012 free You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. File taxes for 2012 free Estates and trusts — Form 1041, line 22. File taxes for 2012 free   If the amount on that line is not negative, stop here — you do not have an NOL. File taxes for 2012 free Step 2. File taxes for 2012 free   Determine whether you have an NOL and its amount. File taxes for 2012 free See How To Figure an NOL , later. File taxes for 2012 free If you do not have an NOL, stop here. File taxes for 2012 free Step 3. File taxes for 2012 free   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. File taxes for 2012 free See When To Use an NOL , later. File taxes for 2012 free Step 4. File taxes for 2012 free   Deduct the NOL in the carryback or carryforward year. File taxes for 2012 free See How To Claim an NOL Deduction , later. File taxes for 2012 free If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. File taxes for 2012 free Step 5. File taxes for 2012 free   Determine the amount of your unused NOL. File taxes for 2012 free See How To Figure an NOL Carryover , later. File taxes for 2012 free Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. File taxes for 2012 free Note. File taxes for 2012 free   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. File taxes for 2012 free How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. File taxes for 2012 free There are rules that limit what you can deduct when figuring an NOL. File taxes for 2012 free In general, the following items are not allowed when figuring an NOL. File taxes for 2012 free Any deduction for personal exemptions. File taxes for 2012 free Capital losses in excess of capital gains. File taxes for 2012 free The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. File taxes for 2012 free Nonbusiness deductions in excess of nonbusiness income. File taxes for 2012 free The net operating loss deduction. File taxes for 2012 free The domestic production activities deduction. File taxes for 2012 free Form 1045, Schedule A. File taxes for 2012 free   Use Form 1045, Schedule A, to figure an NOL. File taxes for 2012 free The following discussion explains Schedule A and includes an illustrated example. File taxes for 2012 free   First, complete Form 1045, Schedule A, line 1, using amounts from your return. File taxes for 2012 free If line 1 is a negative amount, you may have an NOL. File taxes for 2012 free   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. File taxes for 2012 free Nonbusiness deductions (line 6). File taxes for 2012 free   Enter on line 6 deductions that are not connected to your trade or business or your employment. File taxes for 2012 free 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. File taxes for 2012 free   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. File taxes for 2012 free   Do not enter business deductions on line 6. File taxes for 2012 free These are deductions that are connected to your trade or business. File taxes for 2012 free They include the following. File taxes for 2012 free State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). File taxes for 2012 free Moving expenses. File taxes for 2012 free Educator expenses. File taxes for 2012 free The deduction for the deductible part of self-employed health insurance. File taxes for 2012 free Domestic production activities deduction. File taxes for 2012 free Rental losses. File taxes for 2012 free Loss on the sale or exchange of business real estate or depreciable property. File taxes for 2012 free Your share of a business loss from a partnership or an S corporation. File taxes for 2012 free Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. File taxes for 2012 free 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). File taxes for 2012 free Loss on the sale of accounts receivable (if you use an accrual method of accounting). File taxes for 2012 free Interest and litigation expenses on state and federal income taxes related to your business. File taxes for 2012 free Unrecovered investment in a pension or annuity claimed on a decedent's final return. File taxes for 2012 free Payment by a federal employee to buy back sick leave used in an earlier year. File taxes for 2012 free Nonbusiness income (line 7). File taxes for 2012 free   Enter on line 7 only income that is not related to your trade or business or your employment. File taxes for 2012 free For example, enter your annuity income, dividends, and interest on investments. File taxes for 2012 free Also, include your share of nonbusiness income from partnerships and S corporations. File taxes for 2012 free   Do not include on line 7 the income you receive from your trade or business or your employment. File taxes for 2012 free 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. File taxes for 2012 free Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. File taxes for 2012 free Adjustment for section 1202 exclusion (line 17). File taxes for 2012 free   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. File taxes for 2012 free Adjustments for capital losses (lines 19–22). File taxes for 2012 free   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. File taxes for 2012 free Nonbusiness capital losses. File taxes for 2012 free   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). File taxes for 2012 free If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. File taxes for 2012 free Business capital losses. File taxes for 2012 free   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). File taxes for 2012 free Domestic production activities deduction (line 23). File taxes for 2012 free   You cannot take the domestic production activities deduction when figuring your NOL. File taxes for 2012 free Enter on line 23 any domestic production activities deduction claimed on your return. File taxes for 2012 free NOLs from other years (line 24). File taxes for 2012 free   You cannot deduct any NOL carryovers or carrybacks from other years. File taxes for 2012 free Enter the total amount of your NOL deduction for losses from other years. File taxes for 2012 free Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. File taxes for 2012 free It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. File taxes for 2012 free Example. File taxes for 2012 free Glenn Johnson is in the retail record business. File taxes for 2012 free He is single and has the following income and deductions on his Form 1040 for 2013. File taxes for 2012 free See the illustrated Form 1040 , later. File taxes for 2012 free 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). File taxes for 2012 free However, to figure whether he has an NOL, certain deductions are not allowed. File taxes for 2012 free He uses Form 1045, Schedule A, to figure his NOL. File taxes for 2012 free See the Illustrated Form 1045, Schedule A , later. File taxes for 2012 free The following items are not allowed on Form 1045, Schedule A. File taxes for 2012 free 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. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free Form 1040, page 1 This image is too large to be displayed in the current screen. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free Form 1040, page 2 This image is too large to be displayed in the current screen. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free 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). File taxes for 2012 free You can, however, choose not to carry back an NOL and only carry it forward. File taxes for 2012 free See Waiving the Carryback Period , later. File taxes for 2012 free You cannot deduct any part of the NOL remaining after the 20-year carryforward period. File taxes for 2012 free NOL year. File taxes for 2012 free   This is the year in which the NOL occurred. File taxes for 2012 free 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. File taxes for 2012 free Eligible loss. File taxes for 2012 free   The carryback period for eligible losses is 3 years. File taxes for 2012 free Only the eligible loss portion of the NOL can be carried back 3 years. File taxes for 2012 free 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. File taxes for 2012 free Qualified small business. File taxes for 2012 free   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. File taxes for 2012 free If the business did not exist for this entire 3-year period, use the period the business was in existence. File taxes for 2012 free   An eligible loss does not include a farming loss or a qualified disaster loss. File taxes for 2012 free Farming loss. File taxes for 2012 free   The carryback period for a farming loss is 5 years. File taxes for 2012 free Only the farming loss portion of the NOL can be carried back 5 years. File taxes for 2012 free 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. File taxes for 2012 free Farming business. File taxes for 2012 free   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. File taxes for 2012 free 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. File taxes for 2012 free The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. File taxes for 2012 free   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. File taxes for 2012 free It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. File taxes for 2012 free Waiving the 5-year carryback. File taxes for 2012 free   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. File taxes for 2012 free 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. File taxes for 2012 free 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). File taxes for 2012 free Attach an election statement to your amended return, and write “Filed pursuant to section 301. File taxes for 2012 free 9100-2” at the top of the statement. File taxes for 2012 free Once made, this choice is irrevocable. File taxes for 2012 free Qualified disaster loss. File taxes for 2012 free   The carryback period for a qualified disaster loss is 5 years. File taxes for 2012 free Only the qualified disaster loss portion of the NOL can be carried back 5 years. File taxes for 2012 free 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. File taxes for 2012 free Qualified disaster expenses. File taxes for 2012 free   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. File taxes for 2012 free Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. File taxes for 2012 free Note. File taxes for 2012 free Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. File taxes for 2012 free Excluded losses. File taxes for 2012 free   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. File taxes for 2012 free   A qualified disaster loss also does not include any losses from any gambling or animal racing property. File taxes for 2012 free 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. File taxes for 2012 free Specified liability loss. File taxes for 2012 free   The carryback period for a specified liability loss is 10 years. File taxes for 2012 free Only the specified liability loss portion of the NOL can be carried back 10 years. File taxes for 2012 free 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. File taxes for 2012 free   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. File taxes for 2012 free For details, see section 172(f). File taxes for 2012 free Waiving the 10-year carryback. File taxes for 2012 free   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. File taxes for 2012 free 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. File taxes for 2012 free 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). File taxes for 2012 free Attach a statement to your amended return and write “Filed pursuant to section 301. File taxes for 2012 free 9100-2” at the top of the statement. File taxes for 2012 free Once made, this choice is irrevocable. File taxes for 2012 free Waiving the Carryback Period You can choose not to carry back your NOL. File taxes for 2012 free If you make this choice, then you can use your NOL only in the 20-year carryforward period. File taxes for 2012 free (This choice means you also choose not to carry back any alternative tax NOL. File taxes for 2012 free ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. File taxes for 2012 free This statement must show that you are choosing to waive the carryback period under section 172(b)(3). File taxes for 2012 free 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). File taxes for 2012 free Attach a statement to your amended return, and write “Filed pursuant to section 301. File taxes for 2012 free 9100-2” at the top of the statement. File taxes for 2012 free Once you choose to waive the carryback period, it generally is irrevocable. File taxes for 2012 free 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. File taxes for 2012 free If you do not file this statement on time, you cannot waive the carryback period. File taxes for 2012 free 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. File taxes for 2012 free If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. File taxes for 2012 free 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. File taxes for 2012 free Start by carrying it to the first tax year after the NOL year. File taxes for 2012 free If you do not use it up, carry the unused part to the next year. File taxes for 2012 free Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. File taxes for 2012 free Example 1. File taxes for 2012 free You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. File taxes for 2012 free No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. File taxes for 2012 free You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. File taxes for 2012 free 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. File taxes for 2012 free If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. File taxes for 2012 free Example 2. File taxes for 2012 free 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. File taxes for 2012 free You begin using the $4,000 in 2010. File taxes for 2012 free As shown in the following chart, $3,000 of this NOL is used in 2010. File taxes for 2012 free The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. File taxes for 2012 free 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. File taxes for 2012 free 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. File taxes for 2012 free If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. File taxes for 2012 free NOL resulting in no taxable income. File taxes for 2012 free   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. File taxes for 2012 free 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. File taxes for 2012 free Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. File taxes for 2012 free You can get your refund faster by using Form 1045, but you have a shorter time to file it. File taxes for 2012 free You can use Form 1045 to apply an NOL to all carryback years. File taxes for 2012 free If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. File taxes for 2012 free 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. File taxes for 2012 free Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. File taxes for 2012 free Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). File taxes for 2012 free Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. File taxes for 2012 free Form 1045. File taxes for 2012 free   You can apply for a quick refund by filing Form 1045. File taxes for 2012 free This form results in a tentative adjustment of tax in the carryback year. File taxes for 2012 free See the Illustrated Form 1045 . File taxes for 2012 free at the end of this discussion. File taxes for 2012 free   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. File taxes for 2012 free   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. File taxes for 2012 free 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. File taxes for 2012 free 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. File taxes for 2012 free Form 1040X. File taxes for 2012 free   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. File taxes for 2012 free File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. File taxes for 2012 free 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. File taxes for 2012 free   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 . File taxes for 2012 free Refiguring your tax. File taxes for 2012 free   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. File taxes for 2012 free (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. File taxes for 2012 free ) 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. File taxes for 2012 free Refigure the following items. File taxes for 2012 free The special allowance for passive activity losses from rental real estate activities. File taxes for 2012 free Taxable social security and tier 1 railroad retirement benefits. File taxes for 2012 free IRA deductions. File taxes for 2012 free Excludable savings bond interest. File taxes for 2012 free Excludable employer-provided adoption benefits. File taxes for 2012 free The student loan interest deduction. File taxes for 2012 free The tuition and fees deduction. File taxes for 2012 free   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. File taxes for 2012 free (Enter your NOL deduction on Form 1045, line 10. File taxes for 2012 free 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. File taxes for 2012 free )   Next, refigure your taxable income. File taxes for 2012 free (On Form 1045, use lines 12 through 15 and the “After carryback” column. File taxes for 2012 free ) 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. File taxes for 2012 free Refigure the following items. File taxes for 2012 free The itemized deduction for medical expenses. File taxes for 2012 free The itemized deduction for qualified mortgage insurance premiums. File taxes for 2012 free The itemized deduction for casualty losses. File taxes for 2012 free Miscellaneous itemized deductions subject to the 2% limit. File taxes for 2012 free The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). File taxes for 2012 free The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). File taxes for 2012 free Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). File taxes for 2012 free    Do not refigure the itemized deduction for charitable contributions. File taxes for 2012 free   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. File taxes for 2012 free 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. File taxes for 2012 free (On Form 1045, use lines 16 through 25, and the “After carryback” column. File taxes for 2012 free ) 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. File taxes for 2012 free 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. File taxes for 2012 free   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. File taxes for 2012 free 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). File taxes for 2012 free Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). File taxes for 2012 free You must attach a statement that shows all the important facts about the NOL. File taxes for 2012 free Your statement should include a computation showing how you figured the NOL deduction. File taxes for 2012 free If you deduct more than one NOL in the same year, your statement must cover each of them. File taxes for 2012 free 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. File taxes for 2012 free If you file a joint return, the NOL deduction is limited to the income of that spouse. File taxes for 2012 free 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. File taxes for 2012 free After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. File taxes for 2012 free Refund limit. File taxes for 2012 free   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. File taxes for 2012 free 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. File taxes for 2012 free The refund cannot be more than the joint overpayment. File taxes for 2012 free Attach a statement showing how you figured your refund. File taxes for 2012 free Figuring your share of a joint tax liability. File taxes for 2012 free   There are five steps for figuring your share of the refigured joint tax liability. File taxes for 2012 free Figure your total tax as though you had filed as married filing separately. File taxes for 2012 free Figure your spouse's total tax as though your spouse had also filed as married filing separately. File taxes for 2012 free Add the amounts in (1) and (2). File taxes for 2012 free Divide the amount in (1) by the amount in (3). File taxes for 2012 free Multiply the refigured tax on your joint return by the amount figured in (4). File taxes for 2012 free This is your share of the joint tax liability. File taxes for 2012 free Figuring your contribution toward tax paid. File taxes for 2012 free   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. File taxes for 2012 free If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. File taxes for 2012 free Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. File taxes for 2012 free 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). File taxes for 2012 free 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. File taxes for 2012 free However, treat the NOL deduction as a joint NOL. File taxes for 2012 free 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. File taxes for 2012 free 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. File taxes for 2012 free Separate to joint return. File taxes for 2012 free   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. File taxes for 2012 free Joint to separate returns. File taxes for 2012 free   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. File taxes for 2012 free Joint return in NOL year. File taxes for 2012 free   Figure each spouse's share of the joint NOL through the following steps. File taxes for 2012 free Figure each spouse's NOL as if he or she filed a separate return. File taxes for 2012 free See How To Figure an NOL , earlier. File taxes for 2012 free If only one spouse has an NOL, stop here. File taxes for 2012 free All of the joint NOL is that spouse's NOL. File taxes for 2012 free 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). File taxes for 2012 free The result is spouse A's share of the joint NOL. File taxes for 2012 free The rest of the joint NOL is spouse B's share. File taxes for 2012 free Example 1. File taxes for 2012 free Mark and Nancy are married and file a joint return for 2013. File taxes for 2012 free They have an NOL of $5,000. File taxes for 2012 free They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. File taxes for 2012 free Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. File taxes for 2012 free Mark does not have any NOL to carry back. File taxes for 2012 free Nancy can carry back the entire $5,000 NOL to her 2011 separate return. File taxes for 2012 free Example 2. File taxes for 2012 free Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. File taxes for 2012 free Figured separately, his NOL is $1,800 and her NOL is $3,000. File taxes for 2012 free 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. File taxes for 2012 free The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. File taxes for 2012 free 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). File taxes for 2012 free Joint return in previous carryback or carryforward year. File taxes for 2012 free   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. File taxes for 2012 free 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. File taxes for 2012 free Figure each spouse's modified taxable income as if he or she filed a separate return. File taxes for 2012 free See Modified taxable income under How To Figure an NOL Carryover , later. File taxes for 2012 free 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). File taxes for 2012 free This is spouse A's share of the joint modified taxable income. File taxes for 2012 free Subtract the amount figured in (2) from the joint modified taxable income. File taxes for 2012 free This is spouse B's share of the joint modified taxable income. File taxes for 2012 free Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. File taxes for 2012 free Add the amounts figured in (2) and (4). File taxes for 2012 free Subtract the amount figured in (5) from spouse A's NOL deduction. File taxes for 2012 free This is spouse A's share of the joint carryover. File taxes for 2012 free The rest of the joint carryover is spouse B's share. File taxes for 2012 free Example. File taxes for 2012 free Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. File taxes for 2012 free In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. File taxes for 2012 free They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. File taxes for 2012 free 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). File taxes for 2012 free Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. File taxes for 2012 free Then they figure their shares of the $5,000 carryover as follows. File taxes for 2012 free Step 1. File taxes for 2012 free   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. File taxes for 2012 free   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . File taxes for 2012 free 75 Sam's share of joint MTI $11,250 Step 3. File taxes for 2012 free   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. File taxes for 2012 free   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. File taxes for 2012 free   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. File taxes for 2012 free   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. File taxes for 2012 free She has no carryover to 2012. File taxes for 2012 free 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. File taxes for 2012 free His carryover to 2012 is $5,000. File taxes for 2012 free Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. File taxes for 2012 free It includes a filled-in page 1 of Form 1045. File taxes for 2012 free Example. File taxes for 2012 free Martha Sanders is a self-employed contractor. File taxes for 2012 free Martha's 2013 deductions are more than her 2013 income because of a business loss. File taxes for 2012 free She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. File taxes for 2012 free Her filing status in both years was single. File taxes for 2012 free See the filled-in Form 1045 later. File taxes for 2012 free Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). File taxes for 2012 free (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. File taxes for 2012 free ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. File taxes for 2012 free 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. File taxes for 2012 free 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. File taxes for 2012 free 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. File taxes for 2012 free 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. File taxes for 2012 free On line 10, Martha enters her $10,000 NOL deduction. File taxes for 2012 free Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). File taxes for 2012 free To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. File taxes for 2012 free Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. File taxes for 2012 free 5%)]. File taxes for 2012 free This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. File taxes for 2012 free 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. File taxes for 2012 free She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. File taxes for 2012 free 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. File taxes for 2012 free The decrease in tax because of her NOL deduction (line 27) is $1,612. File taxes for 2012 free Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. File taxes for 2012 free 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). File taxes for 2012 free This image is too large to be displayed in the current screen. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free 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. File taxes for 2012 free 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. File taxes for 2012 free Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. File taxes for 2012 free 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. File taxes for 2012 free Modified taxable income. File taxes for 2012 free   Your modified taxable income is your taxable income figured with the following changes. File taxes for 2012 free You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. File taxes for 2012 free You cannot claim a deduction for capital losses in excess of your capital gains. File taxes for 2012 free Also, you must increase your taxable income by the amount of any section 1202 exclusion. File taxes for 2012 free You cannot claim the domestic production activities deduction. File taxes for 2012 free You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. File taxes for 2012 free 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). File taxes for 2012 free This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. File taxes for 2012 free 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. File taxes for 2012 free   Your taxable income as modified cannot be less than zero. File taxes for 2012 free Form 1045, Schedule B. File taxes for 2012 free   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. File taxes for 2012 free Do not use Form 1045, Schedule B, for a carryforward year. File taxes for 2012 free 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. File taxes for 2012 free Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. File taxes for 2012 free It includes a filled-in Form 1045, Schedule B. File taxes for 2012 free Example. File taxes for 2012 free Ida Brown runs a small clothing shop. File taxes for 2012 free In 2013, she has an NOL of $36,000 that she carries back to 2011. File taxes for 2012 free She has no other carrybacks or carryforwards to 2011. File taxes for 2012 free Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. File taxes for 2012 free She is single and claimed only one personal exemption of $3,700. File taxes for 2012 free During that year, she gave $1,450 in charitable contributions. File taxes for 2012 free Her medical expenses were $3,000. File taxes for 2012 free She also deducted $1,650 in taxes and $3,125 in home mortgage interest. File taxes for 2012 free Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. File taxes for 2012 free The deduction for medical expenses was limited to expenses over 7. File taxes for 2012 free 5% of adjusted gross income (. File taxes for 2012 free 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). File taxes for 2012 free The deductions for taxes and home mortgage interest were not subject to any limits. File taxes for 2012 free 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. File taxes for 2012 free She had no other deductions in 2011 (except the NOL deduction). File taxes for 2012 free Her taxable income (figured without the NOL deduction) for the year was $24,700. File taxes for 2012 free 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. File taxes for 2012 free She did not itemize her deductions in 2012. File taxes for 2012 free She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. File taxes for 2012 free She had no other deductions in 2012 (other than the NOL deduction). File taxes for 2012 free Her taxable income, therefore, was ($425). File taxes for 2012 free Ida's $36,000 carryback will result in her having 2011 taxable income of zero. File taxes for 2012 free 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. File taxes for 2012 free She completes the column for the first preceding tax year ended 12/31/12. File taxes for 2012 free See the illustrated Form 1045, Schedule B , shown later. File taxes for 2012 free Column 1, line 1. File taxes for 2012 free Ida enters $36,000, her 2013 net operating loss, on line 1. File taxes for 2012 free Column 1, line 2. File taxes for 2012 free She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. File taxes for 2012 free Column 1, line 3. File taxes for 2012 free Ida enters her net capital loss deduction of $1,000 on line 3. File taxes for 2012 free Column 1, lines 4 and 5. File taxes for 2012 free Ida had no section 1202 exclusion or domestic production activities deduction in 2011. File taxes for 2012 free She enters zero on lines 4 and 5. File taxes for 2012 free Column 1, line 6. File taxes for 2012 free 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. File taxes for 2012 free Ida enters zero on line 6. File taxes for 2012 free Column 1, line 7. File taxes for 2012 free 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. File taxes for 2012 free On line 7, she enters the total adjustment from line 38. File taxes for 2012 free Column 1, line 8. File taxes for 2012 free Ida enters the deduction for her personal exemption of $3,700 for 2011. File taxes for 2012 free Column 1, line 9. File taxes for 2012 free After combining lines 2 through 8, Ida's modified taxable income is $29,475. File taxes for 2012 free Column 1, line 10. File taxes for 2012 free Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). File taxes for 2012 free She enters the $6,525 carryover on line 10. File taxes for 2012 free 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. File taxes for 2012 free (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. File taxes for 2012 free ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. File taxes for 2012 free Column 1, line 11. File taxes for 2012 free Ida's adjusted gross income for 2011 was $35,000. File taxes for 2012 free Column 1, line 12. File taxes for 2012 free She adds lines 3 through 6 and enters $1,000 on line 12. File taxes for 2012 free (This is her net capital loss deduction added back, which modifies her adjusted gross income. File taxes for 2012 free ) Column 1, line 13. File taxes for 2012 free Her modified adjusted gross income for 2011 is now $36,000. File taxes for 2012 free Column 1, line 14. File taxes for 2012 free On her 2011 tax return, she deducted $375 as medical expenses. File taxes for 2012 free Column 1, line 15. File taxes for 2012 free Her actual medical expenses were $3,000. File taxes for 2012 free Column 1, line 16. File taxes for 2012 free She multiplies her modified adjusted gross income, $36,000, by . File taxes for 2012 free 075. File taxes for 2012 free She enters $2,700 on line 16. File taxes for 2012 free Column 1, line 17. File taxes for 2012 free She substracts $2,700 from her actual medical expenses, $3,000. File taxes for 2012 free She enters $300 on line 17. File taxes for 2012 free This is her modified medical deduction. File taxes for 2012 free Column 1, line 18. File taxes for 2012 free The difference between her medical deduction and her modified medical deduction is $75. File taxes for 2012 free She enters this on line 18. File taxes for 2012 free Column 1, lines 19 through 21. File taxes for 2012 free Ida had no deduction for qualified mortgage insurance premiums in 2011. File taxes for 2012 free She skips lines 19 and 20 and enters zero on line 21. File taxes for 2012 free Column 1, line 22. File taxes for 2012 free She enters her modified adjusted gross income of $36,000 on line 22. File taxes for 2012 free Column 1, line 23. File taxes for 2012 free She had no other carrybacks to 2011 and enters zero on line 23. File taxes for 2012 free Column 1, line 24. File taxes for 2012 free Her modified adjusted gross income remains $36,000. File taxes for 2012 free Column 1, line 25. File taxes for 2012 free Her actual contributions for 2011 were $1,450, which she enters on line 25. File taxes for 2012 free Column 1, line 26. File taxes for 2012 free She now refigures her charitable contributions based on her modified adjusted gross income. File taxes for 2012 free Her contributions are well below the 50% limit, so she enters $1,450 on line 26. File taxes for 2012 free Column 1, line 27. File taxes for 2012 free The difference is zero. File taxes for 2012 free Column 1, lines 28 through 37. File taxes for 2012 free Ida had no casualty losses or deductions for miscellaneous items in 2011. File taxes for 2012 free She skips lines 28 through 31 and lines 33 through 36. File taxes for 2012 free Ida enters zero on lines 32 and 37. File taxes for 2012 free Column 1, line 38. File taxes for 2012 free She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. File taxes for 2012 free She carries this figure to line 7. File taxes for 2012 free Column 2, line 1. File taxes for 2012 free Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. File taxes for 2012 free Column 2, line 2. File taxes for 2012 free She enters ($425), her 2012 taxable income, on line 2. File taxes for 2012 free Column 2, line 3. File taxes for 2012 free Ida enters her net capital loss deduction of $3,000 on line 3. File taxes for 2012 free Column 2, lines 4 and 5. File taxes for 2012 free Ida had no section 1202 exclusion or domestic production activities deduction in 2012. File taxes for 2012 free She enters zero on lines 4 and 5. File taxes for 2012 free Column 2, line 6. File taxes for 2012 free 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. File taxes for 2012 free Ida enters zero on line 6. File taxes for 2012 free Column 2, line 7. File taxes for 2012 free Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. File taxes for 2012 free Column 2, line 8. File taxes for 2012 free Ida enters the deduction for her personal exemption of $3,800 for 2012. File taxes for 2012 free Column 2, line 9. File taxes for 2012 free After combining lines 2 through 8, Ida's modified taxable income is $6,375. File taxes for 2012 free Column 2, line 10. File taxes for 2012 free Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). File taxes for 2012 free She enters the $150 carryover on line 10. File taxes for 2012 free This image is too large to be displayed in the current screen. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free Form 1045, page 3 This image is too large to be displayed in the current screen. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free 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. File taxes for 2012 free It will help you figure your NOL to carry to 2014. File taxes for 2012 free Keep the worksheet for your records. File taxes for 2012 free Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. File taxes for 2012 free More than one NOL. File taxes for 2012 free   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. File taxes for 2012 free To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. File taxes for 2012 free Complete this worksheet for the earliest NOL that results in your having taxable income below zero. File taxes for 2012 free Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. File taxes for 2012 free Example. File taxes for 2012 free Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. File taxes for 2012 free Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. File taxes for 2012 free Subtract your 2011 NOL of $2,000 from $5,000. File taxes for 2012 free This gives you taxable income of $3,000. File taxes for 2012 free Your 2011 NOL is now completely used up. File taxes for 2012 free Subtract your $7,000 2012 NOL from $3,000. File taxes for 2012 free This gives you taxable income of ($4,000). File taxes for 2012 free You now complete the worksheet for your 2012 NOL. File taxes for 2012 free Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. File taxes for 2012 free Line 2. File taxes for 2012 free   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. File taxes for 2012 free Add it to your negative taxable income (figured without the NOL deduction). File taxes for 2012 free Enter the result on line 2. File taxes for 2012 free Line 6. File taxes for 2012 free   You must refigure the following income and deductions based on adjusted gross income. File taxes for 2012 free The special allowance for passive activity losses from rental real estate activities. File taxes for 2012 free Taxable social security and tier 1 railroad retirement benefits. File taxes for 2012 free IRA deductions. File taxes for 2012 free Excludable savings bond interest. File taxes for 2012 free Excludable employer-provided adoption benefits. File taxes for 2012 free The student loan interest deduction. File taxes for 2012 free The tuition and fees deduction. File taxes for 2012 free   If none of these items apply to you, enter zero on line 6. File taxes for 2012 free 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. File taxes for 2012 free Using this increased adjusted gross income, refigure the items that apply, in the order listed above. File taxes for 2012 free Your adjustment for each item is the difference between the refigured amount and the amount included on your return. File taxes for 2012 free Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. File taxes for 2012 free Keep a record of your computations. File taxes for 2012 free   Enter your total adjustments for the above items on line 6. File taxes for 2012 free Line 7. File taxes for 2012 free   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. File taxes for 2012 free Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. File taxes for 2012 free Complete only those sections that apply to you. File taxes for 2012 free Estates and trusts. File taxes for 2012 free   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. File taxes for 2012 free Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. File taxes for 2012 free Subtract the recomputed deductions from those claimed on the return. File taxes for 2012 free Enter the result on line 7. File taxes for 2012 free Modified adjusted gross income. File taxes for 2012 free   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. File taxes for 2012 free The adjusted gross income on the return. File taxes for 2012 free The amounts from lines 3 through 5 of the worksheet. File taxes for 2012 free The exemption amount from Form 1041, line 20. File taxes for 2012 free The NOL deduction for the NOL year entered at the top of the worksheet and for later years. File taxes for 2012 free   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. File taxes for 2012 free The adjusted gross income amount you used to figure the deduction claimed on the return. File taxes for 2012 free The amounts from lines 3 through 5 of the worksheet. File taxes for 2012 free The NOL deduction for the NOL year entered at the top of the worksheet and for later years. File taxes for 2012 free Line 11. File taxes for 2012 free   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. File taxes for 2012 free Add it to your adjusted gross income. File taxes for 2012 free Enter the result on line 11. File taxes for 2012 free Line 20. File taxes for 2012 free   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. File taxes for 2012 free Your deduction is limited. File taxes for 2012 free Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. File taxes for 2012 free On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. File taxes for 2012 free   □ No. File taxes for 2012 free Your deduction is not limited. File taxes for 2012 free Enter the amount from line 19 on line 20 and enter -0- on line 21. File taxes for 2012 free Line 23. File taxes for 2012 free   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. File taxes for 2012 free 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. File taxes for 2012 free Use the reduced contributions carryover to figure the amount to enter on line 23. File taxes for 2012 free Please click here for the text description of the image. File taxes for 2012 free 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. File taxes for 2012 free Free help with your tax return. File taxes for 2012 free   You can get free help preparing your return nationwide from IRS-certified volunteers. File taxes for 2012 free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File taxes for 2012 free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes for 2012 free 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. File taxes for 2012 free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File taxes for 2012 free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File taxes for 2012 free gov, download the IRS2Go app, or call 1-800-906-9887. File taxes for 2012 free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File taxes for 2012 free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File taxes for 2012 free aarp. File taxes for 2012 free org/money/taxaide or call 1-888-227-7669. File taxes for 2012 free For more information on these programs, go to IRS. File taxes for 2012 free gov and enter “VITA” in the search box. File taxes for 2012 free Internet. File taxes for 2012 free    IRS. File taxes for 2012 free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File taxes for 2012 free Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes for 2012 free 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. File taxes for 2012 free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File taxes for 2012 free gov or download the IRS2Go app and select the Refund Status option. File taxes for 2012 free The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes for 2012 free 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. File taxes for 2012 free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes for 2012 free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes for 2012 free Use the Interactive Tax Assistant (ITA) to research your tax questions. File taxes for 2012 free No need to wait on the phone or stand in line. File taxes for 2012 free 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. File taxes for 2012 free When you reach the response screen, you can print the entire interview and the final response for your records. File taxes for 2012 free New subject areas are added on a regular basis. File taxes for 2012 free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File taxes for 2012 free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File taxes for 2012 free You can use the IRS Tax Map to search publications and instructions by topic or keyword. File taxes for 2012 free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File taxes for 2012 free 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. File taxes for 2012 free 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. File taxes for 2012 free You can also ask the IRS to mail a return or an account transcript to you. File taxes for 2012 free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File taxes for 2012 free gov or by calling 1-800-908-9946. File taxes for 2012 free Tax return and tax account transcripts are generally available for the current year and the past three years. File taxes for 2012 free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File taxes for 2012 free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File taxes for 2012 free 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. File taxes for 2012 free Check the status of your amended return using Where's My Amended Return? Go to IRS. File taxes for 2012 free gov and enter Where's My Amended Return? in the search box. File taxes for 2012 free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes for 2012 free It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes for 2012 free Make a payment using one of several safe and convenient electronic payment options available on IRS. File taxes for 2012 free gov. File taxes for 2012 free Select the Payment tab on the front page of IRS. File taxes for 2012 free gov for more information. File taxes for 2012 free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File taxes for 2012 free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File taxes for 2012 free gov. File taxes for 2012 free 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. File taxes for 2012 free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File taxes for 2012 free gov. File taxes for 2012 free Request an Electronic Filing PIN by going to IRS. File taxes for 2012 free gov and entering Electronic Filing PIN in the search box. File taxes for 2012 free Download forms, instructions and publications, including accessible versions for people with disabilities. File taxes for 2012 free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File taxes for 2012 free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File taxes for 2012 free An employee can answer questions about your tax account or help you set up a payment plan. File taxes for 2012 free Before you visit, check the Office Locator on IRS. File taxes for 2012 free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File taxes for 2012 free If you have a special need, such as a disability, you can request an appointment. File taxes for 2012 free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File taxes for 2012 free Apply for an Employer Identification Number (EIN). File taxes for 2012 free Go to IRS. File taxes for 2012 free gov and enter Apply for an EIN in the search box. File taxes for 2012 free Read the Internal Revenue Code, regulations, or other official guidance. File taxes for 2012 free Read Internal Revenue Bulletins. File taxes for 2012 free Sign up to receive local and national tax news and more by email. File taxes for 2012 free Just click on “subscriptions” above the search box on IRS. File taxes for 2012 free gov and choose from a variety of options. File taxes for 2012 free Phone. File taxes for 2012 free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File taxes for 2012 free Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes for 2012 free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File taxes for 2012 free gov, or download the IRS2Go app. File taxes for 2012 free 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. File taxes for 2012 free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes for 2012 free Most VITA and TCE sites offer free electronic filing. File taxes for 2012 free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File taxes for 2012 free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File taxes for 2012 free 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. File taxes for 2012 free 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. File taxes for 2012 free The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes for 2012 free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes for 2012 free 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. File taxes for 2012 free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes for 2012 free Note, the above information is for our automated hotline. File taxes for 2012 free 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. File taxes for 2012 free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File taxes for 2012 free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes for 2012 free It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes for 2012 free 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). File taxes for 2012 free You should receive your order within 10 business days. File taxes for 2012 free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File taxes for 2012 free 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. File taxes for 2012 free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File taxes for 2012 free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File taxes for 2012 free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File taxes for 2012 free Walk-in. File taxes for 2012 free   You can find a selection of forms, publications and services — in person. File taxes for 2012 free Products. File taxes for 2012 free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes for 2012 free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File taxes for 2012 free Services. File taxes for 2012 free You can walk in to your local TAC for face-to-face tax help. File taxes for 2012 free An employee can answer questions about your tax account or help you set up a payment plan. File taxes for 2012 free Before visiting, use the Office Locator tool on IRS. File taxes for 2012 free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File taxes for 2012 free Mail. File taxes for 2012 free   You can send your order for forms, instructions, and publications to the address below. File taxes for 2012 free You should receive a response within 10 business days after your request is received. File taxes for 2012 free Internal Revenue Service 1201 N. File taxes for 2012 free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File taxes for 2012 free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File taxes for 2012 free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File taxes for 2012 free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File taxes for 2012 free 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. File taxes for 2012 free You face (or your business is facing) an immediate threat of adverse action. File taxes for 2012 free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File taxes for 2012 free   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. File taxes for 2012 free Here's why we can help: TAS is an independent organization within the IRS. File taxes for 2012 free Our advocates know how to work with the IRS. File taxes for 2012 free Our services are free and tailored to meet your needs. File taxes for 2012 free We have offices in every state, the District of Columbia, and Puerto Rico. File taxes for 2012 free   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. File taxes for 2012 free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File taxes for 2012 free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File taxes for 2012 free Low Income Taxpayer Clinics Low Income
Print - Click this link to Print this page

Understanding Your CP104 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.


What you need to do

  • Read your notice carefully — it explains the changes to your tax account.
  • Compare the figures on the notice with your excise tax return.
  • If you disagree with our change(s), contact us within 10 days from the date of your notice.
  • If you agree with our change(s), correct the copy of your excise tax return that you kept for your records.
  • Make your payment by your due date.
  • If you can’t pay the amount you owe, go to the payments page to find out more about your payment options.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. Please contact us at the toll free number listed on the top right corner of your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll free number listed on the top right corner of your notice or respond in writing within 10 days from the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, please pay any additional balance due by the date specified in the notice.

Q. What happens if I can’t pay the full amount I owe?

A. You can arrange to make a payment plan with us if you can’t pay the full amount you owe. Go to the payments page to find out more about your payment options.

Q. Am I charged interest on the money I owe?

A. Not if you pay the full amount you owe by the date specified on the notice. However, interest accrues on the unpaid balance after that date.

Q. Will I receive a penalty if I can’t pay the full amount?

A. Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about e-file.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File Taxes For 2012 Free

File taxes for 2012 free Publication 3402 - Additional Material Prev  Up  Next   Home   More Online Publications