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Filing Free State Returns

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Filing Free State Returns

Filing free state returns Publication 908 - Main Content Table of Contents Bankruptcy Code Tax Compliance RequirementsTax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Tax Returns Due After the Bankruptcy Filing Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11Debtor's Election To End Tax Year – Form 1040 Taxes and the Bankruptcy Estate Bankruptcy Estate – Income, Deductions, and Credits Tax Reporting – Chapter 11 Cases Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Tax Return Example – Form 1041 Partnerships and CorporationsFiling Requirements Partnerships Corporations Receiverships Determination of TaxPrompt Determination Requests Court Jurisdiction Over Tax MattersBankruptcy Court Tax Court Federal Tax ClaimsUnsecured Tax Claims Discharge of Unpaid Tax Debt CancellationExclusions Reduction of Tax Attributes Partnerships Corporations Tax Attribute Reduction Example How To Get Tax HelpTaxpayer Advocacy Panel (TAP). Filing free state returns Low Income Taxpayer Clinics (LITCs). Filing free state returns Bankruptcy Code Tax Compliance Requirements Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases The Bankruptcy Code requires chapter 13 debtors to file all required tax returns for tax periods ending within 4 years of the debtor's bankruptcy filing. Filing free state returns All such federal tax returns must be filed with the IRS before the date first set for the first meeting of creditors. Filing free state returns The debtor may request the trustee to hold the meeting open for an additional 120 days to enable the debtor to file the returns (or until the day the returns are due under an automatic IRS extension, if later). Filing free state returns After notice and hearing, the bankruptcy court may extend the period for another 30 days. Filing free state returns Failure to timely file the returns can prevent confirmation of a chapter 13 plan and result in either dismissal of the chapter 13 case or conversion to a chapter 7 case. Filing free state returns Note. Filing free state returns Individual debtors should use their home address when filing Form 1040 with the IRS. Filing free state returns Returns should not be filed “in care of” the trustee's address. Filing free state returns Ordering tax transcripts and copies of returns. Filing free state returns   Trustees may require the debtor to submit copies or transcripts of the debtor's returns as proof of filing. Filing free state returns The debtor can request free transcripts of the debtor's income tax returns by filing Form 4506-T, Request for Transcript of Tax Return, with the IRS or by placing a request on the IRS's free Automated Delivery Service (ADS), available by calling 1-800-829-1040. Filing free state returns If requested through ADS, the transcript will be mailed to the debtor's most current address according to the IRS's records. Filing free state returns Transcripts requested using Form 4506-T may be mailed to any address, including to the attention of the trustee in the debtor's bankruptcy case. Filing free state returns Transcripts are normally mailed within 10 to 15 days of receipt of the request by the IRS. Filing free state returns A transcript contains most of the information on the debtor's filed return, but it is not a copy of the return. Filing free state returns To request a copy of the debtor's filed return, file Form 4506, Request for Copy of Tax Return. Filing free state returns It may take up to 60 days for the IRS to provide the copies after receipt of the debtor's request, and there is a fee of $57. Filing free state returns 00 per tax return for copies of the returns. Filing free state returns Tax Returns Due After the Bankruptcy Filing For debtors filing bankruptcy under all chapters (chapters 7, 11, 12, or 13), the Bankruptcy Code provides that if the debtor does not file a tax return that becomes due after the commencement of the bankruptcy case, or obtain an extension for filing the return before the due date, the taxing authority may request that the bankruptcy court either dismiss the case or convert the case to a case under another chapter of the Bankruptcy Code. Filing free state returns If the debtor does not file the required return or obtain an extension within 90 days after the request is made, the bankruptcy court must dismiss or convert the case. Filing free state returns Tax returns and payment of taxes in chapter 11 cases. Filing free state returns   The Bankruptcy Code provides that a chapter 11 debtor's failure to timely file tax returns and pay taxes owed after the date of the “order for relief” (the bankruptcy petition date in voluntary cases) is cause for dismissal of the chapter 11 case, conversion to a chapter 7 case, or appointment of a chapter 11 trustee. Filing free state returns Disclosure of debtor's return information to trustee. Filing free state returns   In bankruptcy cases filed under chapter 7 or 11 by individuals, the debtor's income tax returns for the year the bankruptcy case begins and for earlier years are, upon written request, open to inspection by or disclosure to the trustee. Filing free state returns If the bankruptcy case was not voluntary, disclosure cannot be made before the bankruptcy court has entered an order for relief, unless the court rules that the disclosure is needed for determining whether relief should be ordered. Filing free state returns    In bankruptcy cases other than those of individuals filing under chapter 7 or 11, the debtor's income tax returns for the current and prior years are, upon written request, open to inspection by or disclosure to the trustee, but only if the IRS finds that the trustee has a material interest that will be affected by information on the return. Filing free state returns Material interest is generally defined as a financial or monetary interest. Filing free state returns Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. Filing free state returns   However, the U. Filing free state returns S. Filing free state returns Trustee (an officer of the Department of Justice, responsible for maintaining and supervising a panel of private trustees for chapter 7 bankruptcy cases) and the standing chapter 13 trustee (the administrator of chapter 13 cases in a specific geographic region) generally do not have a material interest in the debtor’s return or return information. Filing free state returns Disclosure of bankruptcy estate's return information to debtor. Filing free state returns    The bankruptcy estate's tax return(s) are open, upon written request, to inspection by or disclosure to the individual debtor in a chapter 7 or 11 bankruptcy. Filing free state returns Disclosure of the estate's return to the debtor may be necessary to enable the debtor to determine the amount and nature of the tax attributes, if any, that the debtor assumes when the bankruptcy estate terminates. Filing free state returns Individuals in Chapter 12 or 13 Only individuals may file a chapter 13 bankruptcy. Filing free state returns Chapter 13 relief is not available to corporations or partnerships. Filing free state returns The bankruptcy estate is not treated as a separate entity for tax purposes when an individual files a petition under chapter 12 (Adjustment of Debts of a Family Farmer or Fisherman with Regular Annual Income) or 13 (Adjustment of Debts of an Individual with Regular Income) of the Bankruptcy Code. Filing free state returns In these cases the individual continues to file the same federal income tax returns that were filed prior to the bankruptcy petition, Form 1040, U. Filing free state returns S. Filing free state returns Individual Income Tax Return. Filing free state returns On the debtor's individual tax return, Form 1040, report all income received during the entire year and deduct all allowable expenses. Filing free state returns Do not include in income the amount from any debt canceled due to the debtor's bankruptcy. Filing free state returns To the extent the debtor has any losses, credits, or basis in property that were previously reduced as a result of canceled debt, these reductions must be included on the debtor's return. Filing free state returns See Debt Cancellation, later. Filing free state returns Interest on trust accounts in chapter 13 cases. Filing free state returns   In chapter 13 proceedings, do not include interest earned on amounts held by the trustee in trust accounts as income on the debtor's return. Filing free state returns This interest is not available to either the debtor or creditors, it is available only to the trustee for use by the U. Filing free state returns S. Filing free state returns Trustee system. Filing free state returns The interest is also not taxable to the trustee as income. Filing free state returns Individuals in Chapter 7 or 11 When an individual debtor files for bankruptcy under chapter 7 or 11 of the Bankruptcy Code, the bankruptcy estate is treated as a new taxable entity, separate from the individual taxpayer. Filing free state returns The bankruptcy estate in a chapter 7 case is represented by a trustee. Filing free state returns The trustee is appointed to administer the estate and liquidate any nonexempt assets. Filing free state returns In chapter 11 cases, the debtor often remains in control of the assets as a “debtor-in-possession” and acts as the bankruptcy trustee. Filing free state returns However, the bankruptcy court, for cause, may appoint a trustee if such appointment is in the best interests of the creditors and the estate. Filing free state returns During the chapter 7 or 11 bankruptcy, the debtor continues to file an individual tax return on Form 1040. Filing free state returns The bankruptcy trustee files a Form 1041 for the bankruptcy estate. Filing free state returns However, when a debtor in a chapter 11 bankruptcy case remains a debtor-in-possession, he or she must file both a Form 1040 individual return and a Form 1041 estate return for the bankruptcy estate (if return filing requirements are met). Filing free state returns Although a husband and wife may file a joint bankruptcy petition whose bankruptcy estates are jointly administered, the estates are be treated as two separate entities for tax purposes. Filing free state returns Two separate bankruptcy estate income tax returns must be filed (if each spouse separately meets the filing requirements). Filing free state returns For information about determining the tax due and paying tax for a chapter 7 or 11 bankruptcy estate, see Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. Filing free state returns Debtor's Election To End Tax Year – Form 1040 Short tax years. Filing free state returns   An individual debtor in a chapter 7 or 11 case may elect to close the debtor's tax year for the year in which the bankruptcy petition is filed, as of the day before the date on which the bankruptcy case commences. Filing free state returns If the debtor makes this election, the debtor's tax year is divided into 2 short tax years of less than 12 months each. Filing free state returns The first tax year ends on the day before the commencement date and the second tax year begins on the commencement date. Filing free state returns   If the election is made, the debtor's federal income tax liability for the first short tax year becomes an allowable claim against the bankruptcy estate arising before the bankruptcy filing. Filing free state returns Also, the tax liability for the first short tax year is not subject to discharge under the Bankruptcy Code. Filing free state returns    If the debtor does not make an election to end the tax year, the commencement of the bankruptcy case does not affect the debtor's tax year. Filing free state returns Also, no part of the debtor's income tax liability for the year in which the bankruptcy case commences can be collected from the bankruptcy estate. Filing free state returns Note. Filing free state returns The debtor cannot make a short tax year election if no assets, other than exempt property, are in the bankruptcy estate. Filing free state returns Making the Election - Filing Requirements First short tax year. Filing free state returns   The debtor can elect to end the debtor's tax year by filing a return on Form 1040 for the first short tax year. Filing free state returns The return must be filed on or before the 15th day of the fourth full month after the end of that first tax year. Filing free state returns Second short tax year. Filing free state returns   If the debtor elects to end the tax year on the day before filing the bankruptcy case, the debtor must file the return for the first short tax year in the manner discussed above. Filing free state returns   If the debtor makes this election, the debtor must also file a separate Form 1040 for the second short tax year by the regular due date. Filing free state returns To avoid delays in processing the return, write “Second Short Year Return After Section 1398 Election” at the top of the return. Filing free state returns Example. Filing free state returns Jane Doe, an individual calendar year taxpayer, filed a bankruptcy petition under chapter 7 or 11 on May 8, 2012. Filing free state returns If Jane elected to close her tax year at the commencement of her case, Jane's first short year for 2012 runs from January 1 through May 7, 2012. Filing free state returns Jane's second short year runs from May 8, 2012, through December 31, 2012. Filing free state returns To have a timely filed election for the first short year, Jane must file Form 1040 (or an extension of time to file) for the period January 1 through May 7 by September 15. Filing free state returns To avoid delays in processing the return, write “Section 1398 Election” at the top of the return. Filing free state returns The debtor may also make the election by attaching a statement to Form 4868, Automatic Extension of Time to File an U. Filing free state returns S. Filing free state returns Individual Tax Return. Filing free state returns The statement must state that the debtor elects under IRC section 1398(d)(2) to close the debtor's tax year on the day before filing the bankruptcy case. Filing free state returns The debtor must file Form 4868 by the due date of the return for the first short tax year. Filing free state returns The debtor's spouse may also elect to close his or her tax year, see Election by debtor's spouse, below. Filing free state returns Election by debtor's spouse. Filing free state returns   If the debtor is married, the debtor's spouse may join in the election to end the tax year. Filing free state returns If the debtor and spouse make a joint election, the debtor must file a joint return for the first short tax year. Filing free state returns The debtor must elect by the due date for filing the return for the first short tax year. Filing free state returns Once the election is made, it cannot be revoked for the first short tax year. Filing free state returns However, the election does not prevent the debtor and the spouse from filing separate returns for the second short tax year. Filing free state returns Later bankruptcy of spouse. Filing free state returns    If the debtor's spouse files for bankruptcy later in the same year, he or she may also choose to end his or her tax year, regardless of whether he or she joined in the election to end the debtor's tax year. Filing free state returns   As each spouse has a separate bankruptcy, one or both of them may have 3 short tax years in the same calendar year. Filing free state returns If the debtor's spouse joined the debtor's election or if the debtor had not made the election to end the tax year, the debtor can join in the spouse's election. Filing free state returns However, if the debtor made an election and the spouse did not join that election, the debtor cannot then join the spouse's later election. Filing free state returns The debtor and the spouse are precluded from this election because they have different tax years. Filing free state returns This results because the debtor does not have a tax year ending the day before the spouse's filing for bankruptcy, and the debtor cannot file a joint return for a year ending on the day before the spouse's filing of bankruptcy. Filing free state returns Example 1. Filing free state returns Paul and Mary Harris are calendar-year taxpayers. Filing free state returns Paul's voluntary chapter 7 bankruptcy case begins on March 4. Filing free state returns If Paul does not make an election, his tax year does not end on March 3. Filing free state returns If he makes an election, Paul's first tax year is January 1–March 3, and his second tax year begins on March 4. Filing free state returns Mary could join in Paul's election as long as they file a joint return for the tax year January 1–March 3. Filing free state returns They must make the election by July 15, the due date for filing the joint return. Filing free state returns Example 2. Filing free state returns Fred and Ethel Barnes are calendar-year taxpayers. Filing free state returns Fred's voluntary chapter 7 bankruptcy case begins on May 6, and Ethel's bankruptcy case begins on November 1 of the same year. Filing free state returns Ethel could elect to end her tax year on October 31. Filing free state returns If Fred did not elect to end his tax year on May 5, or if he elected to do so but Ethel had not joined in his election, Ethel would have 2 tax years in the same calendar year if she decided to close her tax year. Filing free state returns Her first tax year is January 1–October 31, and her second year is November 1–December 31. Filing free state returns If Fred did not end his tax year as of May 5, he could join in Ethel's election to close her tax year on October 31, but only if they file a joint return for the tax year January 1–October 31. Filing free state returns If Fred elected to end his tax year on May 5, but Ethel did not join in Fred's election, Fred cannot join in Ethel's election to end her tax year on October 31. Filing free state returns Fred and Ethel cannot file a joint return for that short tax year because their tax years preceding October 31 were not the same. Filing free state returns Example 3. Filing free state returns Jack and Karen Thomas are calendar-year taxpayers. Filing free state returns Karen's voluntary chapter 7 bankruptcy case began on April 10, and Jack's voluntary chapter 7 bankruptcy case began on October 3 of the same year. Filing free state returns Karen elected to close her tax year on April 9 and Jack joins in Karen's election. Filing free state returns Under these facts, Jack would have 3 tax years for the same calendar year if he makes the election relating to his own bankruptcy case. Filing free state returns The first tax year would be January 1–April 9; the second, April 10–October 2; and the third, October 3–December 31. Filing free state returns Karen may join in Jack's election if they file a joint return for the second short tax year (April 10–October 2). Filing free state returns If Karen does join in, she would have the same 3 short tax years as Jack. Filing free state returns Also, if Karen joins in Jack's election, they may file a joint return for the third tax year (October 3–December 31), but they are not required to do so. Filing free state returns Annualizing taxable income. Filing free state returns   If the debtor elects to close the tax year, the debtor must annualize taxable income for each short tax year in the same manner a change in annual accounting period is calculated. Filing free state returns See Short Tax Year in Publication 538, for information on how to annualize the debtor's income and to figure the tax for the short tax year. Filing free state returns Dismissal of bankruptcy case. Filing free state returns   If the bankruptcy court later dismisses an individual chapter 7 or 11 case, the bankruptcy estate is no longer treated as a separate taxable entity. Filing free state returns It is as if no bankruptcy estate was created for tax purposes. Filing free state returns In this situation, the debtor must file amended tax returns on Form 1040X, to replace all full or short year individual returns (Form 1040) and bankruptcy estate returns (Form 1041) filed as a result of the bankruptcy case. Filing free state returns Income, deductions, and credits previously reported by the bankruptcy estate must be reported on the debtor's amended returns. Filing free state returns Attach a statement to the amended returns explaining why the debtor is filing an amended return. Filing free state returns Taxes and the Bankruptcy Estate Property of the bankruptcy estate. Filing free state returns   At the commencement of a bankruptcy case a bankruptcy estate is created. Filing free state returns Bankruptcy law determines which of the debtor's assets become part of a bankruptcy estate. Filing free state returns This estate generally includes all of the debtor's legal and equitable interests in property as of the commencement date. Filing free state returns However, there are exceptions and certain property is exempted or excluded from the bankruptcy estate. Filing free state returns Note. Filing free state returns Exempt property and abandoned property are initially part of the bankruptcy estate, but are subsequently removed from the estate. Filing free state returns Excluded property is never included in the estate. Filing free state returns Transfer of assets between debtor and bankruptcy estate. Filing free state returns   The transfer (other than by sale or exchange) of an asset from the debtor to the bankruptcy estate is not treated as a disposition for income tax purposes. Filing free state returns The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits. Filing free state returns For example, the transfer of an installment obligation to the estate would not accelerate gain under the rules for reporting installment sales. Filing free state returns The estate assumes the same basis, holding period, and character of the transferred assets. Filing free state returns Also, the estate generally accounts for the transferred assets in the same manner as debtor. Filing free state returns   When the bankruptcy estate is terminated or dissolved, any resulting transfer (other than by sale or exchange) of the estate's assets back to the debtor is also not treated as a disposition for tax purposes. Filing free state returns The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits to the estate. Filing free state returns Abandoned property. Filing free state returns    The abandonment of property by the estate to the debtor is a nontaxable disposition of property. Filing free state returns If the debtor received abandoned property from the bankruptcy estate, the debtor assumes the same basis in the property that the bankruptcy estate had. Filing free state returns Separate taxable entity. Filing free state returns   When an individual files a bankruptcy petition under chapter 7 or 11, the bankruptcy estate is treated as a separate taxable entity from the debtor. Filing free state returns The court appointed trustee or the debtor-in-possession is responsible for preparing and filing all of the bankruptcy estate's tax returns, including its income tax return on Form 1041, U. Filing free state returns S. Filing free state returns Income Tax Return for Estates and Trusts, and paying its taxes. Filing free state returns The debtor remains responsible for filing his or her own returns on Form 1040, U. Filing free state returns S. Filing free state returns Individual Income Tax Return, and paying taxes on income that does not belong to the estate. Filing free state returns Employer identification number. Filing free state returns   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. Filing free state returns The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. Filing free state returns See Employer identification number, under Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. Filing free state returns    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. Filing free state returns Income, deductions, and credits – Form 1040. Filing free state returns   In an individual chapter 7 or 11 bankruptcy case, do not include the income, deductions, and credits that belong to the bankruptcy estate on the debtor's individual income tax return (Form 1040). Filing free state returns Also, do not include as income on the debtor's return the amount of any debt canceled by reason of the bankruptcy discharge. Filing free state returns The bankruptcy estate must reduce certain losses, credits, and the basis in property (to the extent of these items) by the amount of canceled debt. Filing free state returns See Debt Cancellation, below. Filing free state returns Note. Filing free state returns The debtor may not be able to claim certain deductions available to the bankruptcy estate such as administrative expenses. Filing free state returns Additionally, the bankruptcy exclusion cannot be used to exclude income from a cancelled debt if the discharge of indebtedness was not within the bankruptcy case, even though the debtor was under the bankruptcy court's protection at the time. Filing free state returns However, other exclusions, such as the insolvency exclusion, may apply. Filing free state returns Bankruptcy Estate – Income, Deductions, and Credits Bankruptcy Estate Income Income of the estate in individual chapter 7 cases. Filing free state returns    The gross income of the bankruptcy estate includes gross income of the debtor to which the estate is entitled under the Bankruptcy Code. Filing free state returns Gross income also includes income generated by the bankruptcy estate from property of the estate after the commencement of the case. Filing free state returns   Gross income of the bankruptcy estate does not include amounts received or accrued by the debtor before the commencement of the case. Filing free state returns Additionally, in chapter 7 cases, gross income of the bankruptcy estate does not include any income that the debtor earns after the date of the bankruptcy petition. Filing free state returns Income of the estate in individual chapter 11 cases. Filing free state returns    In chapter 11 cases, under IRC section 1398(e)(1), gross income of the bankruptcy estate includes income that the debtor earns for services performed after the bankruptcy petition date. Filing free state returns Also, earnings from services performed by an individual debtor after the commencement of the chapter 11 case are property of the bankruptcy estate under section 1115 of the Bankruptcy Code (11 U. Filing free state returns S. Filing free state returns C. Filing free state returns section 1115). Filing free state returns Note. Filing free state returns A debtor-in-possession may be compensated by the estate for managing or operating a trade or business that the debtor conducted before the commencement of the bankruptcy case. Filing free state returns Such payments should be reported by the debtor as miscellaneous income on his or her individual income tax return (Form 1040). Filing free state returns Amounts paid by the estate to the debtor-in-possession for managing or operating the trade or business may qualify as administrative expenses of the estate. Filing free state returns See Administrative expenses, below. Filing free state returns Conversion or dismissal of chapter 11 cases. Filing free state returns   If a chapter 11 case is converted to a chapter 13 case, the chapter 13 estate is not a separate taxable entity and earnings from post-conversion services and income from property of the estate realized after the conversion to chapter 13 are taxed to the debtor. Filing free state returns If the chapter 11 case is converted to a chapter 7 case, 11 U. Filing free state returns S. Filing free state returns C. Filing free state returns section 1115 does not apply after conversion and: Earnings from post-conversion services will be taxed to the debtor, rather than the estate, and The property of the chapter 11 estate will become property of the chapter 7 estate. Filing free state returns Any income on this property will be taxed to the estate even if the income is realized after the conversion to chapter 7. Filing free state returns If a chapter 11 case is dismissed, the debtor is treated as if the bankruptcy case had never been filed and as if no bankruptcy estate had been created. Filing free state returns Bankruptcy Estate Deductions and Credits A bankruptcy estate deducts expenses incurred in a trade, business, or activity, and uses credits in the same way the debtor would have deducted or credited them had he or she continued operations. Filing free state returns Note. Filing free state returns Expenses may be disallowed under other provisions of the IRC (such as the disallowance of certain capital expenditures or expenses relating to tax-exempt interest). Filing free state returns Administrative expenses. Filing free state returns   Allowable expenses include administrative expenses. Filing free state returns    Administrative expenses can only be deducted by the estate, never by the debtor. Filing free state returns   The bankruptcy estate is allowed deductions for bankruptcy administrative expenses and fees, including accounting fees, attorney fees, and court costs. Filing free state returns These expenses are deductible on Form 1040, Schedule A as miscellaneous itemized deductions not subject to the 2% floor on miscellaneous itemized deductions, because they would not have been incurred if property had not been held by the bankruptcy estate. Filing free state returns See IRC section 67(e). Filing free state returns Administrative expenses of the bankruptcy estate attributable to conducting a trade or business for the production of estate rents or royalties are deductible in arriving at adjusted gross income on Form 1040, Schedules C, E, and F. Filing free state returns Note. Filing free state returns The bankruptcy estate uses Form 1041 as a transmittal for the tax return prepared using Form 1040 and its schedules. Filing free state returns See Transmittal for Form 1040 under Tax Return Filing Requirements and Payment of Tax, later. Filing free state returns Administrative expense loss. Filing free state returns   If the administrative expenses of the bankruptcy estate are more than its gross income for a tax year, the excess amount may be carried back 3 years and forward 7 years. Filing free state returns The amounts can only be carried to a tax year of the estate and never to a debtor's tax year. Filing free state returns The excess amount to be carried back or forward is treated like a net operating loss (NOL) and must first be carried back to the earliest year possible. Filing free state returns For a discussion of NOLs, see Publication 536. Filing free state returns Attribute carryovers. Filing free state returns   The bankruptcy estate may use its tax attributes the same way that the debtor would have used them. Filing free state returns These items are determined as of the first day of the debtor's tax year in which the bankruptcy case begins. Filing free state returns The bankruptcy estate assumes the following tax attributes from the debtor: NOL carryovers, Carryovers of excess charitable contributions, Recovery of tax benefit items, Credit carryovers, Capital loss carryovers, Basis, holding period, and character of assets, Method of accounting, Passive activity loss and credit carryovers, Unused at-risk deductions, and Other tax attributes provided in the regulations. Filing free state returns   Certain tax attributes of the bankruptcy estate must be reduced by the amount of income that was previously excluded as a result of cancellation of debt during the bankruptcy proceeding. Filing free state returns See Debt Cancellation, later. Filing free state returns   When the bankruptcy estate is terminated (for example, when the case ends), the debtor assumes any remaining tax attributes previously taken over by the bankruptcy estate. Filing free state returns The debtor also generally assumes any of the tax attributes, listed above, that arose during the administration of the bankruptcy estate. Filing free state returns Note. Filing free state returns The debtor does not assume the bankruptcy estate's administrative expense losses because they cannot be used by an individual taxpayer filing Form 1040. Filing free state returns See Administrative expense loss, above. Filing free state returns Passive and at-risk activities. Filing free state returns   For bankruptcy cases beginning after November 8, 1992, passive activity carryover losses and credits and unused at-risk deductions are treated as tax attributes passing from the debtor to the bankruptcy estate, which the estate then passes back to the debtor when the bankruptcy estate terminates. Filing free state returns Additionally, transfers to the debtor (other than by sale or exchange) of interests in passive or at-risk activities are treated as non-taxable exchanges. Filing free state returns These transfers include the return of exempt property and abandonment of estate property to the debtor. Filing free state returns Carrybacks from the debtor's activities. Filing free state returns   The debtor cannot carry back any NOL or credit carryback from a tax year ending after the bankruptcy case has begun to any tax year ending before the case began. Filing free state returns Carrybacks from the bankruptcy estate. Filing free state returns   If the bankruptcy estate has an NOL that did not pass to the estate from the debtor under the attribute carryover rules, the estate can carry the loss back not only to its own earlier tax years but also to the debtor's tax years before the year the bankruptcy case began. Filing free state returns The estate may also carry back excess credits, such as the general business credit, to the pre-bankruptcy tax years. Filing free state returns Tax Reporting – Chapter 11 Cases Allocation of income and credits on information returns and required statement for returns for individual chapter 11 cases. Filing free state returns    In chapter 11 cases, when an employer issues a Form W-2 reporting all of the debtor's wages, salary, or other compensation for a calendar year, and a portion of the earnings represent post-petition services includible in the estate's gross income, the Form W-2 amounts must be allocated between the estate and the debtor. Filing free state returns The debtor-in-possession or trustee must allocate the income amount reported in box 1 and the income tax withheld reported in box 2 between the debtor and the estate. Filing free state returns These allocations must reflect that the debtor's gross earnings from post-petition services and gross income from post-petition property are, generally, includible in the estate's gross income and not the debtor's gross income. Filing free state returns The debtor and trustee may use a simple percentage method to allocate income and income tax withheld. Filing free state returns The same method must be used to allocate the income and the withheld tax. Filing free state returns Example. Filing free state returns If 20% of the wages reported on Form W-2 for a calendar year were earned after the commencement of the case and are included in the estate's gross income, 20% of the withheld income tax reported on Form W-2 must also be claimed as a credit on the estate's income tax return. Filing free state returns Likewise, 80% of wages must be reported by the debtor and 80% of the income tax withheld must be claimed as a credit on the debtor's income tax return. Filing free state returns See IRC section 31(a). Filing free state returns   If information returns are issued to the debtor for gross income, gross proceeds, or other reportable payments that should have been reported to the bankruptcy estate, the debtor-in-possession or trustee must allocate the improperly reported income in a reasonable manner between the debtor and the estate. Filing free state returns In general, the allocation must ensure that any income and income tax withheld attributable to the post-petition period is reported on the estate's return, and any income and income tax withheld attributable to the pre-petition period is reported on the debtor's return. Filing free state returns    IRS Notice 2006-83 requires the debtor to attach a statement to his or her individual income tax return (Form 1040) stating that the return is filed subject to a chapter 11 bankruptcy case. Filing free state returns The statement must also: Show the allocations of income and income tax withheld, Describe the method used to allocate income and income tax withheld, and List the filing date of the bankruptcy case, the bankruptcy court in which the case is pending, the bankruptcy court case number, and the bankruptcy estate's EIN. Filing free state returns Note. Filing free state returns The debtor-in-possession or trustee must attach a similar statement to the bankruptcy estate's income tax return (Form 1041). Filing free state returns   The model Notice 2006-83 Statement, shown above, may be used by debtors, debtors-in-possession, and trustees to satisfy the reporting requirement. Filing free state returns Self-employment taxes in individual chapter 11 cases. Filing free state returns   IRC section 1401 imposes a tax upon the self-employment income, that is, the net earnings from self-employment of an individual. Filing free state returns Net earnings from self-employment are equal to the gross income derived by an individual from any trade or business carried on by such individual, less deductions attributable to the business. Filing free state returns   Neither section 1115 of the Bankruptcy Code nor IRC section 1398 addresses the application of self-employment tax to the post-petition earnings of the individual debtor. Filing free state returns Therefore, if the debtor continues to derive gross income from the performance of services as a self-employed individual after the commencement of the bankruptcy case, the debtor must continue to report the debtor's self-employment income on Schedule SE (Form 1040) of the debtor's income tax return. Filing free state returns This schedule includes self-employment income earned post-petition and the attributable deductions. Filing free state returns The debtor must pay any self-employment tax imposed by IRC section 1401. Filing free state returns Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Filing free state returns   In chapter 11 cases, post-petition wages earned by a debtor are generally treated as gross income of the estate. Filing free state returns However, section 1115 of the Bankruptcy Code (11 U. Filing free state returns S. Filing free state returns C. Filing free state returns section 1115) does not affect the determination of what are deemed wages for Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, or Federal Income Tax Withholding purposes. Filing free state returns See Notice 2006-83. Filing free state returns   The reporting and withholding obligations of a debtor's employer also do not change. Filing free state returns An employer should continue to report the wages and tax withholding on a Form W-2 issued under the debtor's name and social security number. Filing free state returns Notice to persons required to file information returns (other than Form W-2, Wage and Tax Statement) in individual chapter 11 cases. Filing free state returns   Within a reasonable time after the commencement of a chapter 11 bankruptcy case, the trustee or debtor-in-possession should provide notification of the bankruptcy estate's EIN to all persons (or entities) that are required to file information returns for the bankruptcy estate's gross income, gross proceeds, or other types of reportable payments. Filing free state returns See IRC section 6109(a)(2). Filing free state returns As these payments are the property of the estate under section 1115 of the Bankruptcy Code, the payors should report the gross income, gross proceeds, or other reportable payments on the appropriate information return using the estate's name and EIN as required under the IRC and regulations (see IRC sections 6041 through 6049). Filing free state returns   The trustee or debtor-in-possession should not, however, provide the EIN to a person (or entity) filing Form W-2 reporting the debtor's wages or other compensation, as section 1115 of the Bankruptcy Code does not affect the determination of what constitutes wages for purposes of federal income tax withholding or FICA. Filing free state returns See Notice 2006-83. Filing free state returns An employer should continue to report all wage income and tax withholding, both pre-petition and post-petition, on a Form W-2 to the debtor under the debtor's social security number. Filing free state returns   The debtor in a chapter 11 case is not required to file a new Form W-4 with an employer solely because the debtor filed a chapter 11 case and the post-petition wages are includible in the estate's income and not the debtor's income. Filing free state returns However, a new Form W-4 may be necessary if the debtor is no longer entitled to claim the same number of allowances previously claimed because certain deductions or credits now belong to the estate. Filing free state returns See Employment Tax Regulations section 31. Filing free state returns 3402(f)(2)-1. Filing free state returns Additionally, the debtor may wish to file a new Form W-4 to increase the income tax withheld from post-petition wages allocated to the estate to avoid having to make estimated tax payments for the estate. Filing free state returns See IRC section 6654(a). Filing free state returns Notice required in converted and dismissed cases. Filing free state returns   When a chapter 11 bankruptcy case is closed, dismissed, or converted to a chapter 12 or 13 case, the bankruptcy estate ends as a separate taxable entity. Filing free state returns The debtor should, within a reasonable time, send notice of such event to the persons (or entities) previously notified of the bankruptcy case. Filing free state returns This helps to ensure that gross income, proceeds, and other reportable payments realized after the event are reported to the debtor under the correct TIN rather than to the estate. Filing free state returns   When a chapter 11 case is converted to a chapter 7 case, the bankruptcy estate will continue to exist as a separate taxable entity. Filing free state returns Gross income (other than post-conversion income from the debtor's services), gross proceeds, or other reportable payments should continue to be reported to the estate if they are property of the chapter 7 estate. Filing free state returns However, income from services performed by the debtor after conversion of the case to chapter 7 is not property of the chapter 7 estate. Filing free state returns After the conversion, the debtor should notify payors required to report the debtor's nonemployee compensation that compensation earned after the conversion should be reported using the debtor's name and TIN, not the estate's name and EIN. Filing free state returns Employment taxes. Filing free state returns   The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. Filing free state returns See Publication 15, Circular E, Employer's Tax Guide, for details on employer tax responsibilities. Filing free state returns   The trustee also has the duty to prepare and file Forms W-2 for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. Filing free state returns For a further discussion of employment taxes, see Employment Taxes, later. Filing free state returns Notice 2006-83 Statement Pending Bankruptcy Case The taxpayer, , filed a bankruptcy petition under chapter 11 of the Bankruptcy Code in the bankruptcy court for the District of . Filing free state returns The bankruptcy court case number is . Filing free state returns Gross income, and withheld federal income tax, reported on Form W-2, Forms 1099, Schedule K-1, and other information returns received under the taxpayer's name and social security number (or other taxpayer identification number) are allocated between the taxpayer's TIN and the bankruptcy estate's EIN as follows, using [describe allocation method]:. Filing free state returns   Year Taxpayer   Estate 1. Filing free state returns Form W-2, Payor: $   $     Withheld income tax shown on Form W-2 $   $   2. Filing free state returns Form 1099-INT Payor: $   $     Withheld income tax (if any) shown on Form 1099-INT $   $   3. Filing free state returns Form 1099-DIV Payor: $   $     Withheld income tax (if any) shown on Form 1099-DIV $   $   4. Filing free state returns Form 1099-MISC Payor: $   $     Withheld income tax (if any) shown on Form 1099-MISC $   $   Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Filing Requirements Filing threshold. Filing free state returns   If the bankruptcy estate has gross income that meets or exceeds the minimum amount required for filing, the trustee or debtor-in-possession must file an income tax return on Form 1041. Filing free state returns This amount is equal to the sum of the personal exemption amount plus the basic standard deduction for a married individual filing separately. Filing free state returns   For 2012, the threshold filing amount for a bankruptcy estate is $9,750 (the sum of the $3,800 personal exemption plus the $5,950 standard deduction for married individuals filing separately). Filing free state returns   These amounts are generally adjusted annually. Filing free state returns See the present year Form 1041 Instructions at www. Filing free state returns irs. Filing free state returns gov/form1041 for the current dollar amounts. Filing free state returns Accounting period. Filing free state returns   A bankruptcy estate may have a fiscal year. Filing free state returns However, this period cannot be longer than 12 months. Filing free state returns Change of accounting period. Filing free state returns   The bankruptcy estate may change its accounting period (tax year) once without IRS approval. Filing free state returns This rule allows the bankruptcy trustee to close the estate's tax year early, before the expected termination of the bankruptcy estate. Filing free state returns The trustee can then file a return for the first short tax year to get a quick determination of the estate's tax liability. Filing free state returns Employer identification number. Filing free state returns   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. Filing free state returns The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. Filing free state returns    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. Filing free state returns   Obtain an EIN for a bankruptcy estate by applying: Online by clicking on the EIN link at www. Filing free state returns irs. Filing free state returns gov/businesses/small. Filing free state returns The EIN is issued immediately once the application information is validated. Filing free state returns By telephone at 1-800-829-4933 from 7:00 a. Filing free state returns m. Filing free state returns to 7:00 p. Filing free state returns m. Filing free state returns in the trustee's or debtor-in-possession's local time zone. Filing free state returns Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone, or By mailing or faxing Form SS-4, Application for Employer Identification Number. Filing free state returns   If the trustee or debtor-in-possession has not received the bankruptcy estate's EIN by the time the return is due, write “Applied for” and the date you applied in the space for the EIN. Filing free state returns For more details, see Pub. Filing free state returns 583, Starting a Business and Keeping Records. Filing free state returns   Trustees representing ten or more bankruptcy estates (other than estates that will be filing employment or excise tax returns) may request a series or block of EINs. Filing free state returns Figuring tax due. Filing free state returns   The bankruptcy estate figures its taxable income the same way an individual figures taxable income. Filing free state returns However, the estate uses the tax rates for a married individual filing separately to calculate the tax on its taxable income. Filing free state returns The estate is entitled to one personal exemption and may either itemize deductions or take the basic standard deduction for a married individual filing a separate return. Filing free state returns The estate cannot take the higher standard deduction allowed for married persons filing separately who are 65 or older or blind. Filing free state returns Tax rate schedule. Filing free state returns The tax on income for bankruptcy estates is calculated using the tax rate schedule for Married Individuals Filing Separately not the Estates and Trusts tax rate schedule. Filing free state returns When to file. Filing free state returns   Calendar year bankruptcy estates must file Form 1041 by April 15th. Filing free state returns Fiscal year bankruptcy estates must file on or before the 15th day of the 4th month following the close of its tax year. Filing free state returns For example, an estate that has a tax year that ends on June 30th must file Form 1041 by October 15th of the tax year. Filing free state returns If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. Filing free state returns Note. Filing free state returns The bankruptcy estate is allowed an automatic 6-month extension of time to file the bankruptcy estate tax return upon filing the required application, Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Filing free state returns Transmittal for Form 1040. Filing free state returns   Form 1041 is used as a transmittal for Form 1040. Filing free state returns If a return is required, the trustee or debtor-in-possession must complete the identification area at the top of Form 1041 and indicate the chapter under which the bankruptcy estate filed, either chapter 7 or chapter 11. Filing free state returns   Prepare the bankruptcy estate's return by completing Form 1040. Filing free state returns In the top margin of Form 1040, write “Attachment to Form 1041 —DO NOT DETACH. Filing free state returns ” Then, attach Form 1040 to the Form 1041 transmittal. Filing free state returns Enter the tax and payment amounts on lines 23 through 29 of Form 1041, then sign and date the return. Filing free state returns An example of a bankruptcy estate's tax return is prepared below. Filing free state returns Note. Filing free state returns The filing of the bankruptcy estate's tax return does not relieve a debtor from the requirement to file his or her individual tax return on Form 1040. Filing free state returns Payment of Tax Due Payment methods. Filing free state returns   Payment of tax due may be made by check or money order or by credit or debit card. Filing free state returns For information on how to make payments electronically by credit or debit card, go to irs. Filing free state returns gov/e-pay. Filing free state returns      Payments may also be made electronically using the Electronic Federal Tax Payment System (EFTPS), a free tax payment system that allows you to make payments online or by phone. Filing free state returns To enroll in EFTPS, go to eftps. Filing free state returns gov or call 1-800-555-4477. Filing free state returns For more information see Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Filing free state returns Payment voucher – Form 1041-V. Filing free state returns   Form 1041-V accompanies payments made by check or money order for Form 1041. Filing free state returns The voucher includes information about the bankruptcy estate, including the name of the bankruptcy estate, trustee, EIN, and amount due. Filing free state returns Using Form 1041-V assists the IRS in processing the payment more accurately and efficiently. Filing free state returns We recommend the use of Form 1041-V; however, there is no penalty if the voucher is not used. Filing free state returns Estimated tax – Form 1041-ES. Filing free state returns   In most cases, the trustee or debtor-in-possession must pay any required estimated tax due for the bankruptcy estate. Filing free state returns See the Form 1041-ES Instructions for information on the minimum threshold amount required for filing Form 1041-ES, paying the estimated tax, and exceptions to filing. Filing free state returns Employment Taxes The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. Filing free state returns Until these employment taxes are deposited as required by the IRC, they should be set aside in a separate bank account to ensure that funds are available to satisfy the liability. Filing free state returns If the employment taxes are not paid as required, the trustee may be held personally liable for payment of the taxes. Filing free state returns   See Publication 15, (Circular E), Employer's Tax Guide, for details on employer tax responsibilities. Filing free state returns Also see IRS Notice 931, Deposit Requirements for Employment Taxes, for details on the deposit rules, including the requirement that federal employment tax deposits be made by electronic funds transfer. Filing free state returns The trustee also has a duty to prepare and file Forms W-2, Wage and Tax Statement, for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. Filing free state returns If the debtor fails to prepare and file Forms W-2 for wages paid before bankruptcy, the trustee should instruct the employees to file a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Filing free state returns , with their individual income tax returns. Filing free state returns Tax Return Example – Form 1041 This publication is not revised annually. Filing free state returns Future changes to the forms and their instructions may not be reflected in this example. Filing free state returns Note. Filing free state returns The following return was prepared for tax year 2011. Filing free state returns In 2011, the threshold filing amount for a bankruptcy estate was $9,500 (the sum of the $3,700 personal exemption plus the $5,800 standard deduction for married individuals filing separately). Filing free state returns Facts and circumstances. Filing free state returns   On December 15, 2010, Thomas Smith filed a bankruptcy petition under chapter 7. Filing free state returns Joan Black was appointed trustee to administer the bankruptcy estate and to distribute the assets. Filing free state returns   The estate received the following assets from Mr. Filing free state returns Smith: A $100,000 certificate of deposit, Commercial rental real estate with a fair market value (FMV) of $280,000, and His personal residence with an FMV of $200,000. Filing free state returns   Also, the estate received a $251,500 capital loss carryover. Filing free state returns   Mr. Filing free state returns Smith's bankruptcy case was closed on December 31, 2011. Filing free state returns During 2011, Mr. Filing free state returns Smith was relieved of $70,000 of debt by the bankruptcy court. Filing free state returns The estate chose a calendar year as its tax year. Filing free state returns Joan, the trustee, reviews the estate's transactions and reports the taxable events on the estate's final return. Filing free state returns Schedule B (Form 1040). Filing free state returns    The certificate of deposit earned $5,500 of interest during 2011. Filing free state returns Joan reports this interest on Schedule B. Filing free state returns She completes this schedule and enters the result on Form 1040. Filing free state returns Form 4562. Filing free state returns   Joan enters the depreciation allowed on Form 4562. Filing free state returns She completes the form and enters the result on Schedule E. Filing free state returns Schedule E (Form 1040). Filing free state returns   The commercial real estate was rented through the date of sale. Filing free state returns Joan reports the income and expenses on Schedule E. Filing free state returns She enters the net income on Form 1040. Filing free state returns Form 4797. Filing free state returns   The commercial real estate was sold on July 1, 2011, for $280,000. Filing free state returns The property was purchased in 2001 at a cost of $250,000. Filing free state returns The total depreciation allowable as of the date of sale was $120,000. Filing free state returns Additionally, $25,000 of selling expenses were incurred. Filing free state returns Joan reports the gain or loss from the sale on Form 4797. Filing free state returns She completes the form and enters the gain on Schedule D (Form 1040). Filing free state returns   Mr. Filing free state returns Smith's former residence was sold on September 30, 2011. Filing free state returns The sale price was $200,000, the selling expenses were $20,000, and his adjusted basis was $130,000. Filing free state returns This sale is excluded from gross income under IRC section 121. Filing free state returns Note. Filing free state returns Gains from the sale of personal residences are excluded from gross income up to $250,000 under IRC section 121 ($500,000 for married couples filing a joint return). Filing free state returns Bankruptcy estates succeed to this exclusion at the commencement of the case. Filing free state returns See Regulation section 1. Filing free state returns 1398-3. Filing free state returns Schedule D (Form 1040). Filing free state returns   Joan completes Schedule D, taking into account the $250,000 capital loss carryover from 2010 ($251,500 transferred to the estate minus $1,500 used on the estate's 2010 return). Filing free state returns She enters the results on Form 1040. Filing free state returns Form 1040, page 1. Filing free state returns   Joan completes page 1 of the Form 1040 and enters the adjusted gross income on the first line of Form 1040, page 2. Filing free state returns Schedule A (Form 1040). Filing free state returns   During 2011, the estate paid mortgage interest and real property tax on Mr. Filing free state returns Smith's former residence. Filing free state returns It also paid income tax to the state. Filing free state returns Joan enters the mortgage interest, real estate tax, and income tax on Schedule A. Filing free state returns Also, she reports the bankruptcy estate's administrative expenses as a miscellaneous deduction not subject to the 2% floor on miscellaneous itemized deductions. Filing free state returns She completes the Schedule A and enters the result on page 2 of Form 1040. Filing free state returns Form 1040, page 2. Filing free state returns   Joan determines the estate's taxable income and figures its tax using the tax rate schedule for married filing separately. Filing free state returns She then enters the estate's estimated tax payments and figures the amount the estate still owes. Filing free state returns Form 982. Filing free state returns   Joan completes the Schedule D Tax Worksheet to figure the capital loss carryover. Filing free state returns Because $70,000 of debt was canceled, Joan must reduce the tax attributes of the estate by the amount of the canceled debt. Filing free state returns See Debt Cancellation, later. Filing free state returns After the bankruptcy case ends, Mr. Filing free state returns Smith will assume the estate's tax attributes. Filing free state returns Mr. Filing free state returns Smith will assume a capital loss carryover of $53,500 ($123,500 carryover minus the $70,000 attribute reduction) for use in preparation of his individual tax return (Form 1040). Filing free state returns Note. Filing free state returns If the bankruptcy estate had continued, the capital loss carryover would be available to the bankruptcy estate for the 2012 tax year. Filing free state returns Form 1041. Filing free state returns   Joan enters the total tax, estimated tax payments, and tax due from Form 1040 on Form 1041. Filing free state returns She completes the identification area at the top of Form 1041, then signs and dates the return as the trustee on behalf of the bankruptcy estate. Filing free state returns This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Form 1040 - page 1 This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Form 1040 - page 2 This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Schedule A This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Schedule B This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Schedule D This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Schedule E This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Form 4797 - page 1 This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Form 2119 This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Form 4797 - page 2 This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Form 4562 This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Capital Loss Carryover Worksheet This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Sample Form 982 Capital Loss Carryover Worksheet—Lines 6 and 14 Use this worksheet to figure your capital loss carryovers from 2010 to 2011 if your 2010 Schedule D, line 21, is a loss and (a) that loss is a smaller loss than the loss on your 2010 Schedule D, line 16, or (b) the amount on your 2010 Form 1040, line 41 (or your 2010 Form 1040NR, line 38, if applicable) is less than zero. Filing free state returns Otherwise, you do not have any carryovers. Filing free state returns 1. Filing free state returns Enter the amount from your 2010 Form 1040, line 41, or Form 1040NR, line 38. Filing free state returns If a loss, enclose the amount in parentheses 1. Filing free state returns 19,880   2. Filing free state returns Enter the loss from your 2010 Schedule D, line 21, as a positive amount 2. Filing free state returns 1,500   3. Filing free state returns Combine lines 1 and 2. Filing free state returns If zero or less, enter -0- 3. Filing free state returns 21,380   4. Filing free state returns Enter the smaller of line 2 or line 3 4. Filing free state returns 1,500     If line 7 of your 2010 Schedule D is a loss, go to line 5; otherwise, enter -0- on line 5 and go to line 9. Filing free state returns       5. Filing free state returns Enter the loss from your 2010 Schedule D, line 7, as a positive amount 5. Filing free state returns 0   6. Filing free state returns Enter any gain from your 2010 Schedule D, line 15. Filing free state returns If a loss, enter -0- 6. Filing free state returns         7. Filing free state returns Add lines 4 and 6 7. Filing free state returns 1,500   8. Filing free state returns Short-term capital loss carryover for 2011. Filing free state returns Subtract line 7 from line 5. Filing free state returns If zero or less, enter -0-. Filing free state returns If more than zero, also enter this amount on Schedule D, line 6 8. Filing free state returns 0     If line 15 of your 2010 Schedule D is a loss, go to line 9; otherwise, skip lines 9 through 13. Filing free state returns       9. Filing free state returns Enter the loss from your 2010 Schedule D, line 15, as a positive amount 9. Filing free state returns 251,500   10. Filing free state returns Enter any gain from your 2010 Schedule D, line 7. Filing free state returns If a loss, enter -0- 10. Filing free state returns 0       11. Filing free state returns Subtract line 5 from line 4. Filing free state returns If zero or less, enter -0- 11. Filing free state returns 1,500       12. Filing free state returns Add lines 10 and 11 12. Filing free state returns 1,500   13. Filing free state returns Long-term capital loss carryover for 2011. Filing free state returns Subtract line 12 from line 9. Filing free state returns If zero or less, enter -0-. Filing free state returns If more than zero, also enter this amount on Schedule D, line 14 13. Filing free state returns 250,000                       Partnerships and Corporations Filing Requirements A separate taxable estate is not created when a partnership or corporation files a bankruptcy petition and their tax return filing requirements do not change. Filing free state returns The debtor-in-possession, court appointed trustee, assignee, or receiver must file the entity's income tax returns on Form 1065, Form 1120 or, Form 1120S. Filing free state returns In cases where a trustee or receiver is not appointed, the debtor-in-possession continues business operations and remains in possession of the business' property during the bankruptcy proceeding. Filing free state returns The debtor-in-possession, rather than the general partner of a partnership or corporate officer of a corporation, assumes the fiduciary responsibility to file the business' tax returns. Filing free state returns Partnerships The filing requirements for a partnership in a bankruptcy proceeding do not change. Filing free state returns However, the responsibility to file the required returns becomes that of the court appointed trustee, receiver, or debtor-in-possession. Filing free state returns A partnership's debt that is canceled as a result of the bankruptcy proceeding is not included in the partnership's income. Filing free state returns However, It may or may not be included in the individual partners' income. Filing free state returns See Partnerships, below under Debt Cancellation. Filing free state returns Corporations The filing requirements for a corporation in a bankruptcy proceeding also do not change. Filing free state returns A bankruptcy trustee, receiver, or debtor-in-possession, having possession of or holding title to substantially all of the property or business operations of the debtor corporation, must file the debtor's corporate income tax return for the tax year. Filing free state returns The following discussion only highlights bankruptcy tax rules applying to corporations. Filing free state returns The complex details of corporate bankruptcy reorganizations are beyond the scope of this publication. Filing free state returns Therefore, you may wish to seek the help of a professional tax advisor. Filing free state returns See Corporations under Debt Cancellation for information about a corporation's debt canceled in a bankruptcy proceeding. Filing free state returns Tax-Free Reorganizations The tax-free reorganization provisions of the Internal Revenue Code allow a corporation to transfer all or part of its assets to another corporation in a bankruptcy under title 11 of the United States Code or in a similar case. Filing free state returns However, under the reorganization plan, the stock or securities of the corporation to which the assets are transferred must be distributed in a transaction that qualifies under IRC section 354, 355, or 356. Filing free state returns A “similar case” includes a receivership, foreclosure, or other similar proceeding in a federal or state court. Filing free state returns In these cases, any party to the reorganization must be under the jurisdiction of the court and the transfer of assets under the plan of reorganization must be approved by the court. Filing free state returns In a receivership, foreclosure, or similar proceeding before a federal or state agency involving certain financial institutions, the agency is treated as a court. Filing free state returns Generally, IRC section 354 provides that no gain or loss is recognized if a corporation's stock is exchanged solely for stock or securities in a corporation that is a party to the reorganization under a qualifying reorganization plan. Filing free state returns In this case, shareholders in the bankrupt corporation would recognize no gain or loss if they exchange their stock solely for stock or securities of the corporation acquiring the bankrupt corporation's assets. Filing free state returns IRC section 355 generally provides that no gain or loss is recognized by a shareholder if a corporation distributes solely stock or securities of another corporation that the distributing corporation controls immediately before the distribution. Filing free state returns IRC section 356 allows tax-free exchanges in situations that would qualify under IRC section 354 or 355, except that other property or money, in addition to the permitted stock or securities, is received by the shareholder. Filing free state returns In this situation, gain is recognized by the shareholder, but only to the extent of the money and the FMV of the other property received. Filing free state returns No loss is recognized in this situation. Filing free state returns Exemption from tax return filing A trustee, receiver, or assignee of a corporation in bankruptcy, receivership, or in the process of dissolving, may apply to the IRS for relief from filing federal income tax returns for the corporation. Filing free state returns To qualify, the corporation must have ceased business operations and have no assets nor income for the tax year. Filing free state returns The exemption request must be submitted to the local IRS Insolvency Office handling the case. Filing free state returns The request to the IRS must include the name, address, and EIN of the corporation and a statement of the facts (with any supporting documents) showing why the debtor needs relief from the filing requirements. Filing free state returns The request must also include the following statement: “I hereby request relief from filing federal income tax returns for tax years ending _____ for the above-named corporation and declare under penalties of perjury that to the best of my knowledge and belief the information contained herein is correct. Filing free state returns ” The statement must be signed by the trustee, receiver or assignee. Filing free state returns The statement must also include notice of appointment to act on behalf of the corporation (this is not required for bankruptcy trustees or debtors-in-possession). Filing free state returns The IRS will act on your request within 90 days. Filing free state returns Disclosure of return information to trustee. Filing free state returns   Upon written request, current and earlier returns of the debtor are open to inspection by or disclosure to the trustee or receiver. Filing free state returns However, in bankruptcy cases other than those of individuals filing under chapter 7 or 11, such as a corporate bankruptcy, the IRS must find that the trustee has a material interest that will be affected by information on the return. Filing free state returns Material interest is generally defined as a financial or monetary interest. Filing free state returns Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. Filing free state returns Receiverships Court-established receiverships sometimes arise in connection with bankruptcies. Filing free state returns Certain court-established receiverships should be treated as qualified settlement funds ("QSFs") for purposes of IRC section 468B and the underlying Treasury Regulations. Filing free state returns QSFs are required to file an annual income tax return, Form 1120-SF, U. Filing free state returns S. Filing free state returns Income Tax Return for Settlement Funds. Filing free state returns More information about QSFs may be found in Treasury Regulation sections 1. Filing free state returns 468B-1 through -5. Filing free state returns Determination of Tax The determination of the proper amount of tax due for a tax year begins with the bankruptcy estate's filing of Form 1041, and the individual debtor's filing of Form 1040, or for bankrupt entities filing Forms 1065, 1120, or 1120S. Filing free state returns After a return is filed, the IRS will either accept the return as filed or select the return for examination. Filing free state returns Under examination the IRS may redetermine the tax liability shown on the return. Filing free state returns If the bankruptcy estate or debtor disagrees with the redetermined tax due, the tax as redetermined by the IRS may be contested in the bankruptcy court, or Tax Court, as applicable. Filing free state returns See Court Jurisdiction over Tax Matters, later. Filing free state returns Prompt Determination Requests Pursuant to Rev. Filing free state returns Proc. Filing free state returns 2006-24, 2006-22 I. Filing free state returns R. Filing free state returns B. Filing free state returns 943, www. Filing free state returns irs. Filing free state returns gov/irb/2006-22_IRB/ar12, as modified by Announcement 2011-77, www. Filing free state returns irs. Filing free state returns gov/irb/2011-51_IRB/ar13, the bankruptcy trustee may request a determination of any unpaid tax liability incurred by the bankruptcy estate during the administration of the case, by filing a tax return and a request for such determination with the IRS. Filing free state returns Unless the return is fraudulent or contains a material misrepresentation, the estate, trustee, debtor, and any successor to the debtor are discharged from liability upon payment of the tax: As determined by the IRS, As determined by the bankruptcy court, after completion of the IRS examination, or As shown on the return, if the IRS does not: Notify the trustee within 60 days after the request for determination that the return has been selected for examination, or Complete the examination and notify the trustee of any tax due within 180 days after the request (or any additional time permitted by the bankruptcy court). Filing free state returns Making the request for determination. Filing free state returns   As detailed in Rev. Filing free state returns Proc. Filing free state returns 2006-24, as modified by Announcement 2011-77, to request a prompt determination of any unpaid tax liability of the estate, the trustee must file a signed written request, in duplicate, with the Internal Revenue Service, Centralized Insolvency Operation, P. Filing free state returns O. Filing free state returns Box 7346, Philadelphia, PA 19101–7346 (marked “Request for Prompt Determination”). Filing free state returns   The request must be submitted in duplicate and must be executed under penalties of perjury. Filing free state returns In addition, the trustee must submit along with the request an exact copy of the return(s) filed by the trustee with the IRS for each completed tax period. Filing free state returns The request must contain the following information: A statement indicating that it is a Request for Prompt Determination of Tax Liability, specifying the type of return and tax period for each return being filed. Filing free state returns The name and location of the office where the return was filed. Filing free state returns The name of the debtor. Filing free state returns Debtor's social security number, TIN, or EIN. Filing free state returns Type of bankruptcy estate. Filing free state returns Bankruptcy case number. Filing free state returns Court where the bankruptcy case is pending. Filing free state returns   The copy of the return(s) submitted with the request must be an exact copy of a valid return. Filing free state returns A request for prompt determination will be considered incomplete and returned to the trustee if it is filed with a copy of a document that does not qualify as a valid return. Filing free state returns    To qualify as valid, a return must meet certain criteria, including a signature under penalties of perjury. Filing free state returns A document filed by the trustee with the jurat stricken, deleted, or modified will not qualify as a valid return. Filing free state returns Examination of return. Filing free state returns   The IRS will notify the trustee within 60 days from receipt of the request whether the return filed by the trustee has been selected for examination or has been accepted as filed. Filing free state returns If the return is selected for examination, it will be examined as soon as possible. Filing free state returns The IRS will notify the trustee of any tax due within 180 days from receipt of the application or within any additional time permitted by the bankruptcy court. Filing free state returns   If a prompt determination request is incomplete, all the documents received by the IRS will be returned to the trustee by the assigned Field Insolvency Office with an explanation identifying the missing item(s) and instructions to re-file the request once corrected. Filing free state returns   Once corrected, the request must be filed with the IRS at the Field Insolvency Office address specified in the correspondence accompanying the returned incomplete request. Filing free state returns   In the case of an incomplete request submitted with a copy of an invalid return document, the trustee must file a valid original return with the appropriate IRS office and submit a copy of that return with the corrected request when the request is re-filed. Filing free state returns Note. Filing free state returns An incomplete request includes those submitted with a copy of a return form, the original of which does not qualify as a valid return. Filing free state returns   The 60-day period to notify the trustee whether the return is accepted as filed or has been selected for examination does not begin to run until a complete request package is recei
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Consumer Protection Offices

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

State Consumer Protection Offices

Illinois Office of the Attorney General - Carbondale

Website: Illinois Office of the Attorney General - Carbondale

Address: Illinois Office of the Attorney General - Carbondale
Consumer Fraud Bureau
601 S. University Ave.
Carbondale, IL 62901

Phone Number: 618-529-6400

Toll-free: 1-800-243-0607 (Fraud Hotline, IL) 1-866-310-8398 (in Spanish)

TTY: 1-877-675-9339 (IL)

Illinois Office of the Attorney General -Chicago

Website: Illinois Office of the Attorney General -Chicago

Address: Illinois Office of the Attorney General -Chicago
Consumer Fraud Bureau
100 W. Randolph St.
Chicago, IL 60601

Phone Number: 312-814-3000

Toll-free: 1-800-386-5438 (Fraud Hotline, IL) 1-866-310-8398 (in Spanish)

TTY: 1-800-964-3013 (IL)

Illinois Office of the Attorney General-Springfield

Website: Illinois Office of the Attorney General-Springfield

Address: Illinois Office of the Attorney General-Springfield
Consumer Fraud Bureau
500 S. 2nd St.
Springfield, IL 62706

Phone Number: 217-782-1090

Toll-free: 1-800-243-0618 (Fraud Hotline, IL) 1-866-310-8398 (in Spanish)

TTY: 1-877-844-5461 (IL)

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Regional Consumer Protection Offices

Chicago South Regional Office of the Attorney General

Website: Chicago South Regional Office of the Attorney General

Address: Chicago South Regional Office of the Attorney General
7906 S. Cottage Grove Ave.
Chicago, IL 60619

Phone Number: 773-488-2600

TTY: 1-866-717-8798

Chicago West Regional Office of the Attorney General

Website: Chicago West Regional Office of the Attorney General

Address: Chicago West Regional Office of the Attorney General
306 N. Pulaski Rd.
Chicago, IL 60624

Phone Number: 773-265-8808

TTY: 1-866-717-8804

East Central Illinois Regional Office of the Attorney General

Website: East Central Illinois Regional Office of the Attorney General

Address: East Central Illinois Regional Office of the Attorney General
1776 E. Washington St.
Urbana, IL 61802

Phone Number: 217-278-3366

TTY: 217-278-3371

Metro East Illinois Regional Office of the Attorney General

Website: Metro East Illinois Regional Office of the Attorney General

Address: Metro East Illinois Regional Office of the Attorney General
201 W. Pointe Dr., Suite 7
Belleville, IL 62226

Phone Number: 618-236-8616

TTY: 618-236-8619

Northern Illinois Regional Office of the Attorney General

Website: Northern Illinois Regional Office of the Attorney General

Address: Northern Illinois Regional Office of the Attorney General
Zeke Giorgi Center
200 S. Wyman St., Suite 307
Rockford, IL 61101

Phone Number: 815-967-3883

TTY: 815-967-3891

West Central Illinois Regional Office of the Attorney General

Website: West Central Illinois Regional Office of the Attorney General

Address: West Central Illinois Regional Office of the Attorney General
628 Maine St.
Quincy, IL 62301

Phone Number: 217-223-2221

TTY: 217-223-2254

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County Consumer Protection Offices

Cook County State Attorney's Office

Website: Cook County State Attorney's Office

Address: Cook County State Attorney's Office
Consumer Fraud Unit
69 W. Washington St., Suite 3130
Chicago, IL 60602

Phone Number: 312-603-8600 312-603-8700 (Consumer Line)

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City Consumer Protection Offices

Chicago Division of Business Affairs and Consumer Protection

Website: Chicago Division of Business Affairs and Consumer Protection

Address: Chicago Division of Business Affairs and Consumer Protection
121 N. LaSalle St., 8th Floor
City Hall
Chicago, IL 60602

Phone Number: 312-744-6060

TTY: 312-744-0246

Des Plaines Consumer Protection Commission

Website: Des Plaines Consumer Protection Commission

Address: Des Plaines Consumer Protection Commission
City Hall
1420 Miner St., 6th Floor

Des Plaines, IL 60016

Phone Number: 847-391-5006

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Banking Authorities

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

Department of Financial and Professional Regulation

Website: Department of Financial and Professional Regulation

Address: Department of Financial and Professional Regulation
Division of Banking
320 W. Washington St.
Springfield, IL 62786

Phone Number: 217-782-3000

Toll-free: 1-800-532-8785

TTY: 217-524-6644

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Insurance Regulators

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

Division of Insurance-Springfield

Website: Division of Insurance-Springfield

Address: Division of Insurance-Springfield
320 W. Washington St.
Springfield, IL 62767-0001

Phone Number: 217-782-4515

Toll-free: 1-877-527-9431 (Health Insurance) 1-866-445-5364 (Consumer Assistance Hotline)

TTY: 1-866-323-5321

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Securities Administrators

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

Secretary of State

Website: Secretary of State

Address: Secretary of State
Securities Department
Jefferson Terrace
300 W. Jefferson St., Suite 300A
Springfield, IL 62702

Phone Number: 217-782-2256

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Utility Commissions

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

Commerce Commission

Website: Commerce Commission

Address: Commerce Commission
Consumer Affairs
527 E. Capitol Ave.
Springfield, IL 62701

Phone Number: 217-782-2024

Toll-free: 1-800-524-0795 (IL)

TTY: 1-800-858-9277

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The Filing Free State Returns

Filing free state returns Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Filing free state returns Tax questions. Filing free state returns Useful Items - You may want to see: What's New Medical and dental expenses. Filing free state returns  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Filing free state returns 5% if either you or your spouse was born before January 2, 1949). Filing free state returns Standard mileage rate. Filing free state returns  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Filing free state returns See Transportation under What Medical Expenses Are Includible. Filing free state returns Federal tax benefits for same-sex married couples. Filing free state returns  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing free state returns For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing free state returns Reminders Future developments. Filing free state returns   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. Filing free state returns irs. Filing free state returns gov/pub502. Filing free state returns Photographs of missing children. Filing free state returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing free state returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing free state returns 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. Filing free state returns Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). Filing free state returns It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. Filing free state returns It explains how to treat reimbursements and how to figure the deduction. Filing free state returns It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. Filing free state returns Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. Filing free state returns You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). Filing free state returns But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Filing free state returns 5% of your AGI. Filing free state returns If your medical and dental expenses are not more than 10% of your AGI (7. Filing free state returns 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. Filing free state returns This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. Filing free state returns Pub. Filing free state returns 502 covers many common medical expenses but not every possible medical expense. Filing free state returns If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . Filing free state returns See How To Get Tax Help near the end of this publication for information about getting publications and forms. Filing free state returns Comments and suggestions. Filing free state returns   We welcome your comments about this publication and your suggestions for future editions. Filing free state returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing free state returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing free state returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing free state returns   You can send your comments from www. Filing free state returns irs. Filing free state returns gov/formspubs. Filing free state returns Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing free state returns ”   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. Filing free state returns Ordering forms and publications. Filing free state returns   Visit www. Filing free state returns irs. Filing free state returns 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. Filing free state returns Internal Revenue Service 1201 N. Filing free state returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing free state returns   If you have a tax question, check the information available on IRS. Filing free state returns gov or call 1-800-829-1040. Filing free state returns We cannot answer tax questions sent to either of the above addresses. Filing free state returns Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. Filing free state returns S. Filing free state returns Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications