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How To File 2011 Taxes Online

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How To File 2011 Taxes Online

How to file 2011 taxes online 18. How to file 2011 taxes online   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. How to file 2011 taxes online Documento (instrumento) de divorcio o separación judicial. How to file 2011 taxes online Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. How to file 2011 taxes online Impuestos y seguro. How to file 2011 taxes online Otros pagos a terceros. How to file 2011 taxes online Documentos Firmados Después de 1984Pagos a terceros. How to file 2011 taxes online Excepción. How to file 2011 taxes online Pagos sustitutivos. How to file 2011 taxes online Específicamente designado como pensión para hijos menores. How to file 2011 taxes online Contingencia relacionada con su hijo. How to file 2011 taxes online Pago claramente asociado con una contingencia. How to file 2011 taxes online Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. How to file 2011 taxes online Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. How to file 2011 taxes online Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. How to file 2011 taxes online Cómo deducir la pensión para el cónyuge divorciado que pagó. How to file 2011 taxes online Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. How to file 2011 taxes online Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. How to file 2011 taxes online “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. How to file 2011 taxes online La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. How to file 2011 taxes online No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. How to file 2011 taxes online La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. How to file 2011 taxes online Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. How to file 2011 taxes online Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. How to file 2011 taxes online Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. How to file 2011 taxes online Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. How to file 2011 taxes online Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How to file 2011 taxes online Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. How to file 2011 taxes online Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. How to file 2011 taxes online Definiciones. How to file 2011 taxes online   Las siguientes son definiciones aplicables a lo largo de este capítulo. How to file 2011 taxes online Cónyuge o ex cónyuge. How to file 2011 taxes online   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. How to file 2011 taxes online Documento (instrumento) de divorcio o separación judicial. How to file 2011 taxes online   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. How to file 2011 taxes online Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). How to file 2011 taxes online Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How to file 2011 taxes online Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. How to file 2011 taxes online Pagos que no son pensión para el cónyuge divorciado. How to file 2011 taxes online   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. How to file 2011 taxes online La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. How to file 2011 taxes online Pagos a terceros. How to file 2011 taxes online   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. How to file 2011 taxes online Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. How to file 2011 taxes online ), impuestos, matrícula escolar, etcétera. How to file 2011 taxes online A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. How to file 2011 taxes online Primas de un seguro de vida. How to file 2011 taxes online   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. How to file 2011 taxes online Pagos por una vivienda comprada conjuntamente. How to file 2011 taxes online   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. How to file 2011 taxes online Pagos hipotecarios. How to file 2011 taxes online   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. How to file 2011 taxes online Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. How to file 2011 taxes online Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. How to file 2011 taxes online Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. How to file 2011 taxes online Impuestos y seguro. How to file 2011 taxes online   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. How to file 2011 taxes online Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. How to file 2011 taxes online Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. How to file 2011 taxes online    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. How to file 2011 taxes online Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. How to file 2011 taxes online Otros pagos a terceros. How to file 2011 taxes online   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. How to file 2011 taxes online Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. How to file 2011 taxes online Excepción para documentos firmados antes de 1985. How to file 2011 taxes online   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. How to file 2011 taxes online Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. How to file 2011 taxes online   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. How to file 2011 taxes online irs. How to file 2011 taxes online gov/pub504. How to file 2011 taxes online Ejemplo 1. How to file 2011 taxes online En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. How to file 2011 taxes online En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. How to file 2011 taxes online El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. How to file 2011 taxes online El documento de divorcio se trata como si hubiese sido firmado antes de 1985. How to file 2011 taxes online Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How to file 2011 taxes online Ejemplo 2. How to file 2011 taxes online Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. How to file 2011 taxes online En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. How to file 2011 taxes online Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How to file 2011 taxes online Requisitos de la pensión para el cónyuge divorciado. How to file 2011 taxes online   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. How to file 2011 taxes online El documento no indica que el pago no es pensión para el cónyuge divorciado. How to file 2011 taxes online Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. How to file 2011 taxes online No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. How to file 2011 taxes online El pago no se considera pensión para hijos menores. How to file 2011 taxes online Cada uno de estos requisitos se trata a continuación. How to file 2011 taxes online Requisito de pagos en efectivo. How to file 2011 taxes online   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. How to file 2011 taxes online Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). How to file 2011 taxes online La firma de una escritura de deuda por parte del pagador. How to file 2011 taxes online Uso de los bienes del pagador. How to file 2011 taxes online Pagos a terceros. How to file 2011 taxes online   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. How to file 2011 taxes online Vea Pagos a terceros bajo Reglas Generales, anteriormente. How to file 2011 taxes online   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. How to file 2011 taxes online La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. How to file 2011 taxes online Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. How to file 2011 taxes online Pagos no designados como pensión para el cónyuge divorciado. How to file 2011 taxes online   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. How to file 2011 taxes online Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. How to file 2011 taxes online Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). How to file 2011 taxes online Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. How to file 2011 taxes online   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. How to file 2011 taxes online La copia debe ser adjuntada cada año en el que la designación corresponda. How to file 2011 taxes online Los cónyuges no pueden vivir en la misma vivienda. How to file 2011 taxes online    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. How to file 2011 taxes online Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. How to file 2011 taxes online   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. How to file 2011 taxes online Excepción. How to file 2011 taxes online   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. How to file 2011 taxes online Tabla 18-1. How to file 2011 taxes online Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. How to file 2011 taxes online Los pagos no son requeridos por un documento de divorcio o de separación judicial. How to file 2011 taxes online El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. How to file 2011 taxes online El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. How to file 2011 taxes online Los pagos son en efectivo (incluyendo cheques o giros). How to file 2011 taxes online El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. How to file 2011 taxes online El documento no indica que el pago no es pensión para el cónyuge divorciado. How to file 2011 taxes online El documento indica que el pago no es pensión para el cónyuge divorciado. How to file 2011 taxes online Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. How to file 2011 taxes online Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. How to file 2011 taxes online Los pagos no son requeridos después de la muerte del cónyuge beneficiario. How to file 2011 taxes online Los pagos son requeridos después de la muerte del cónyuge beneficiario. How to file 2011 taxes online El pago no se considera pensión para hijos menores. How to file 2011 taxes online El pago se considera pensión para hijos menores. How to file 2011 taxes online Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. How to file 2011 taxes online Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. How to file 2011 taxes online Obligación de pagos después de la muerte del cónyuge beneficiario. How to file 2011 taxes online   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. How to file 2011 taxes online Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. How to file 2011 taxes online   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. How to file 2011 taxes online Ejemplo. How to file 2011 taxes online Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. How to file 2011 taxes online En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. How to file 2011 taxes online También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. How to file 2011 taxes online La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. How to file 2011 taxes online Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. How to file 2011 taxes online Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. How to file 2011 taxes online Pagos sustitutivos. How to file 2011 taxes online   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. How to file 2011 taxes online Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. How to file 2011 taxes online Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. How to file 2011 taxes online Ejemplo 1. How to file 2011 taxes online Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. How to file 2011 taxes online Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. How to file 2011 taxes online Su ex cónyuge tiene la custodia de sus hijos menores de edad. How to file 2011 taxes online El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. How to file 2011 taxes online Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. How to file 2011 taxes online Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. How to file 2011 taxes online De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. How to file 2011 taxes online Ejemplo 2. How to file 2011 taxes online Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. How to file 2011 taxes online Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. How to file 2011 taxes online El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. How to file 2011 taxes online Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). How to file 2011 taxes online Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. How to file 2011 taxes online Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. How to file 2011 taxes online El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. How to file 2011 taxes online Pensión para hijos menores. How to file 2011 taxes online   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. How to file 2011 taxes online La cantidad o parte designada podría variar con el tiempo. How to file 2011 taxes online Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. How to file 2011 taxes online Específicamente designado como pensión para hijos menores. How to file 2011 taxes online   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. How to file 2011 taxes online Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. How to file 2011 taxes online Contingencia relacionada con su hijo. How to file 2011 taxes online   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. How to file 2011 taxes online No importa si es seguro o probable que el suceso vaya a ocurrir. How to file 2011 taxes online Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. How to file 2011 taxes online Pago claramente asociado con una contingencia. How to file 2011 taxes online   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. How to file 2011 taxes online Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. How to file 2011 taxes online Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. How to file 2011 taxes online En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. How to file 2011 taxes online   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. How to file 2011 taxes online Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. How to file 2011 taxes online Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. How to file 2011 taxes online Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. How to file 2011 taxes online Tiene que presentar el Formulario 1040. How to file 2011 taxes online No puede usar el Formulario 1040A ni el Formulario 1040EZ. How to file 2011 taxes online Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. How to file 2011 taxes online En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. How to file 2011 taxes online Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. How to file 2011 taxes online Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. How to file 2011 taxes online Anote el total de sus pagos en la línea 31a. How to file 2011 taxes online Tiene que proveer el SSN o ITIN de su cónyuge. How to file 2011 taxes online Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. How to file 2011 taxes online Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. How to file 2011 taxes online Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. How to file 2011 taxes online No puede usar el Formulario 1040A ni el Formulario 1040EZ. How to file 2011 taxes online Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. How to file 2011 taxes online Si no lo hace, podría tener que pagar una multa de $50. How to file 2011 taxes online Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. How to file 2011 taxes online Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. How to file 2011 taxes online Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. How to file 2011 taxes online El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. How to file 2011 taxes online No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. How to file 2011 taxes online El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. How to file 2011 taxes online Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. How to file 2011 taxes online Cuándo aplicar la regla de recuperación. How to file 2011 taxes online   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. How to file 2011 taxes online   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. How to file 2011 taxes online Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. How to file 2011 taxes online Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. How to file 2011 taxes online Cómo calcular la recuperación. How to file 2011 taxes online   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. How to file 2011 taxes online Cómo incluir la recuperación en los ingresos. How to file 2011 taxes online   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). How to file 2011 taxes online Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). How to file 2011 taxes online En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How to file 2011 taxes online Cómo deducir la recuperación. How to file 2011 taxes online   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). How to file 2011 taxes online Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). How to file 2011 taxes online En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How to file 2011 taxes online Prev  Up  Next   Home   More Online Publications
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Publication 17, Your Federal Income Tax

This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.


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The How To File 2011 Taxes Online

How to file 2011 taxes online Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to file 2011 taxes online Definitions The following definitions are used throughout this publication. How to file 2011 taxes online Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. How to file 2011 taxes online Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). How to file 2011 taxes online Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. How to file 2011 taxes online Limits on personal casualty or theft losses in the Kansas disaster area. How to file 2011 taxes online   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. How to file 2011 taxes online Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. How to file 2011 taxes online When to deduct the loss. How to file 2011 taxes online   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. How to file 2011 taxes online However, the Kansas disaster area is a Presidentially declared disaster. How to file 2011 taxes online Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. How to file 2011 taxes online The deadline for making this election has expired. How to file 2011 taxes online   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. How to file 2011 taxes online Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. How to file 2011 taxes online   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. How to file 2011 taxes online They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. How to file 2011 taxes online Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. How to file 2011 taxes online They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). How to file 2011 taxes online Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. How to file 2011 taxes online Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). How to file 2011 taxes online However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. How to file 2011 taxes online For more information, see the Instructions for Form 4684. How to file 2011 taxes online Net Operating Losses Qualified recovery assistance loss. How to file 2011 taxes online   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. How to file 2011 taxes online However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. How to file 2011 taxes online In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. How to file 2011 taxes online   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. How to file 2011 taxes online Qualified recovery assistance casualty loss. How to file 2011 taxes online   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. How to file 2011 taxes online For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. How to file 2011 taxes online Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. How to file 2011 taxes online Amended return. How to file 2011 taxes online   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. How to file 2011 taxes online More information. How to file 2011 taxes online    For more information on NOLs, see Publication 536. How to file 2011 taxes online IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. How to file 2011 taxes online Definitions Qualified recovery assistance distribution. How to file 2011 taxes online   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. How to file 2011 taxes online The distribution was made after May 3, 2007, and before January 1, 2009. How to file 2011 taxes online Your main home was located in the Kansas disaster area on May 4, 2007. How to file 2011 taxes online You sustained an economic loss because of the storms and tornadoes. How to file 2011 taxes online Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How to file 2011 taxes online   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. How to file 2011 taxes online Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. How to file 2011 taxes online   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. How to file 2011 taxes online If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. How to file 2011 taxes online   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. How to file 2011 taxes online Eligible retirement plan. How to file 2011 taxes online   An eligible retirement plan can be any of the following. How to file 2011 taxes online A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). How to file 2011 taxes online A qualified annuity plan. How to file 2011 taxes online A tax-sheltered annuity contract. How to file 2011 taxes online A governmental section 457 deferred compensation plan. How to file 2011 taxes online A traditional, SEP, SIMPLE, or Roth IRA. How to file 2011 taxes online Main home. How to file 2011 taxes online   Generally, your main home is the home where you live most of the time. How to file 2011 taxes online A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. How to file 2011 taxes online Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. How to file 2011 taxes online However, if you elect, you can include the entire distribution in your income in the year it was received. How to file 2011 taxes online Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). How to file 2011 taxes online However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. How to file 2011 taxes online For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. How to file 2011 taxes online Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. How to file 2011 taxes online Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. How to file 2011 taxes online However, see Exceptions below for qualified recovery assistance distributions you cannot repay. How to file 2011 taxes online You have three years from the day after the date you received the distribution to make a repayment. How to file 2011 taxes online Amounts that are repaid are treated as a qualified rollover and are not included in income. How to file 2011 taxes online Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. How to file 2011 taxes online See Form 8915 for more information on how to report repayments. How to file 2011 taxes online Exceptions. How to file 2011 taxes online   You cannot repay the following types of distributions. How to file 2011 taxes online Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). How to file 2011 taxes online Required minimum distributions. How to file 2011 taxes online Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. How to file 2011 taxes online How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. How to file 2011 taxes online 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. How to file 2011 taxes online See Qualified recovery assistance distribution on page 3. How to file 2011 taxes online If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. How to file 2011 taxes online Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. How to file 2011 taxes online If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. How to file 2011 taxes online You can amend your 2007 income tax return by using Form 1040X. How to file 2011 taxes online You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. How to file 2011 taxes online See Form 8915 and Form 8606 on this page. How to file 2011 taxes online Form 8915. How to file 2011 taxes online   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. How to file 2011 taxes online Before you complete the form, modify the form as follows. How to file 2011 taxes online Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. How to file 2011 taxes online ” To the right of the title, cross out “2005” and enter “2007. How to file 2011 taxes online ” In Part I, at the top of column (a), cross out “2005” and enter “2007. How to file 2011 taxes online ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. How to file 2011 taxes online ” On lines 10 and 11, cross out “2005” and enter “2007. How to file 2011 taxes online ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. How to file 2011 taxes online ” On line 12, cross out “hurricane” and enter “recovery assistance. How to file 2011 taxes online ” On lines 13 and 14, cross out “line 15b” and “line 25b. How to file 2011 taxes online ” On lines 18 and 19, cross out “2005” and enter “2007. How to file 2011 taxes online ”   You can now complete Form 8915. How to file 2011 taxes online For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. How to file 2011 taxes online See Example 1 on page 5 to see how to complete Form 8915. How to file 2011 taxes online Form 8606. How to file 2011 taxes online   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. How to file 2011 taxes online Before you complete or amend the form, use the following additional instructions. How to file 2011 taxes online Form 8606, Part I. How to file 2011 taxes online    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. How to file 2011 taxes online Do not enter an amount less than -0-. How to file 2011 taxes online Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. How to file 2011 taxes online Complete line 15 as follows. How to file 2011 taxes online If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. How to file 2011 taxes online Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to file 2011 taxes online If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. How to file 2011 taxes online The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. How to file 2011 taxes online Enter the result in the white space in the bottom margin of the form under line 15. How to file 2011 taxes online To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. How to file 2011 taxes online Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to file 2011 taxes online Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. How to file 2011 taxes online To the left of this amount, enter “Other distributions. How to file 2011 taxes online ” Form 8606, Part III. How to file 2011 taxes online    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. How to file 2011 taxes online Complete line 25 as follows. How to file 2011 taxes online If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. How to file 2011 taxes online Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to file 2011 taxes online If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. How to file 2011 taxes online The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. How to file 2011 taxes online Enter the result in the white space in the bottom margin of the form under line 25. How to file 2011 taxes online To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. How to file 2011 taxes online Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to file 2011 taxes online Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. How to file 2011 taxes online To the left of this amount, enter “Other distributions. How to file 2011 taxes online ” Example 1. How to file 2011 taxes online   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. How to file 2011 taxes online Her home was located in the Kansas disaster area. How to file 2011 taxes online On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. How to file 2011 taxes online Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. How to file 2011 taxes online Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. How to file 2011 taxes online Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. How to file 2011 taxes online   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. How to file 2011 taxes online Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. How to file 2011 taxes online Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). How to file 2011 taxes online Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. How to file 2011 taxes online ” This amount is then reported on Form 8915, line 13. How to file 2011 taxes online Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. How to file 2011 taxes online See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. How to file 2011 taxes online This image is too large to be displayed in the current screen. How to file 2011 taxes online Please click the link to view the image. How to file 2011 taxes online 2005 Form 8915, page 1, Illustrated Example 1. How to file 2011 taxes online This image is too large to be displayed in the current screen. How to file 2011 taxes online Please click the link to view the image. How to file 2011 taxes online 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. How to file 2011 taxes online Please click the link to view the image. How to file 2011 taxes online Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. How to file 2011 taxes online See Qualified recovery assistance distribution on page 3. How to file 2011 taxes online You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. How to file 2011 taxes online See Form 8915 and Form 8606 below. How to file 2011 taxes online Form 8915. How to file 2011 taxes online   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. How to file 2011 taxes online Before you complete the form, modify the form as follows. How to file 2011 taxes online Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. How to file 2011 taxes online ” To the right of the title, cross out “2006” and enter “2008. How to file 2011 taxes online ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. How to file 2011 taxes online ” At the top of column (a) cross out “2006” and enter “2008. How to file 2011 taxes online ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. How to file 2011 taxes online ” On lines 12, 14, and 15, cross out “2005” and enter “2007. How to file 2011 taxes online ” On lines 17 and 19, cross out “2006” and enter “2008. How to file 2011 taxes online ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. How to file 2011 taxes online ” On line 21, cross out “hurricane” and enter “recovery assistance. How to file 2011 taxes online ” On lines 22 and 23, cross out “line 15b” and “line 25b. How to file 2011 taxes online ” On lines 27, 29, and 30, cross out “2005” and enter “2007. How to file 2011 taxes online ” On lines 32 and 34, cross out “2006” and enter “2008. How to file 2011 taxes online ”   You can now complete Form 8915. How to file 2011 taxes online For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. How to file 2011 taxes online Example 2. How to file 2011 taxes online   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. How to file 2011 taxes online Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. How to file 2011 taxes online Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. How to file 2011 taxes online See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. How to file 2011 taxes online This image is too large to be displayed in the current screen. How to file 2011 taxes online Please click the link to view the image. How to file 2011 taxes online 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. How to file 2011 taxes online Please click the link to view the image. How to file 2011 taxes online 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. How to file 2011 taxes online   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. How to file 2011 taxes online Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. How to file 2011 taxes online Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. How to file 2011 taxes online For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. How to file 2011 taxes online To be a qualified distribution, the distribution must meet all of the following requirements. How to file 2011 taxes online The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. How to file 2011 taxes online The distribution was received after November 4, 2006, and before May 5, 2007. How to file 2011 taxes online The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. How to file 2011 taxes online Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. How to file 2011 taxes online Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. How to file 2011 taxes online A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. How to file 2011 taxes online You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. How to file 2011 taxes online See How to report, next, for information on completing Form 8915. How to file 2011 taxes online How to report. How to file 2011 taxes online   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. How to file 2011 taxes online Before you complete the form, modify the form as follows. How to file 2011 taxes online Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. How to file 2011 taxes online ” To the right of the title, cross out “2005” and enter “2006” or “2007. How to file 2011 taxes online ” Enter only the year the distribution was received. How to file 2011 taxes online Cross out “Hurricane” in the title of Part IV and enter “Kansas. How to file 2011 taxes online ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. How to file 2011 taxes online ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. How to file 2011 taxes online ” You can now complete Part IV of Form 8915. How to file 2011 taxes online Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. How to file 2011 taxes online Attach Form 8915 to your original or amended return for the year of the distribution. How to file 2011 taxes online Amended return. How to file 2011 taxes online   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. How to file 2011 taxes online Loans From Qualified Plans The following benefits are available to qualified individuals. How to file 2011 taxes online Increases to the limits for distributions treated as loans from employer plans. How to file 2011 taxes online A 1-year suspension for payments due on plan loans. How to file 2011 taxes online Qualified individual. How to file 2011 taxes online   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. How to file 2011 taxes online Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How to file 2011 taxes online Limits on plan loans. How to file 2011 taxes online   The $50,000 limit for distributions treated as plan loans is increased to $100,000. How to file 2011 taxes online In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. How to file 2011 taxes online If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. How to file 2011 taxes online One-year suspension of loan payments. How to file 2011 taxes online   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. How to file 2011 taxes online To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. How to file 2011 taxes online Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. How to file 2011 taxes online The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). How to file 2011 taxes online The special allowance applies only for the first year the property is placed in service. How to file 2011 taxes online The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). How to file 2011 taxes online There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. How to file 2011 taxes online You can elect not to deduct the special allowance for qualified recovery assistance property. How to file 2011 taxes online If you make this election for any property, it applies to all property in the same class placed in service during the year. How to file 2011 taxes online Qualified recovery assistance property. How to file 2011 taxes online   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. How to file 2011 taxes online Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. How to file 2011 taxes online Water utility property. How to file 2011 taxes online Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. How to file 2011 taxes online (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. How to file 2011 taxes online ) Qualified leasehold improvement property. How to file 2011 taxes online Nonresidential real property and residential rental property. How to file 2011 taxes online   For more information on this property, see Publication 946. How to file 2011 taxes online Other tests to be met. How to file 2011 taxes online   To be qualified recovery assistance property, the property must also meet all of the following tests. How to file 2011 taxes online You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. How to file 2011 taxes online The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). How to file 2011 taxes online Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. How to file 2011 taxes online The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. How to file 2011 taxes online Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. How to file 2011 taxes online Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. How to file 2011 taxes online Excepted property. How to file 2011 taxes online   Qualified recovery assistance property does not include any of the following. How to file 2011 taxes online Property required to be depreciated using the Alternative Depreciation System (ADS). How to file 2011 taxes online Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. How to file 2011 taxes online Property for which you are claiming a commercial revitalization deduction. How to file 2011 taxes online Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. How to file 2011 taxes online Property placed in service and disposed of in the same tax year. How to file 2011 taxes online Property converted from business use to personal use in the same tax year it is placed in service. How to file 2011 taxes online Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. How to file 2011 taxes online Recapture of special allowance. How to file 2011 taxes online   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. How to file 2011 taxes online Amended return. How to file 2011 taxes online   If you have already filed your tax return, you may have to amend that return to claim any special allowance. How to file 2011 taxes online Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. How to file 2011 taxes online Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. How to file 2011 taxes online Increased dollar limit. How to file 2011 taxes online   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). How to file 2011 taxes online   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. How to file 2011 taxes online Qualified section 179 recovery assistance property. How to file 2011 taxes online   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). How to file 2011 taxes online Section 179 property does not include nonresidential real property or residential rental property. How to file 2011 taxes online For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. How to file 2011 taxes online Amended return. How to file 2011 taxes online   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. How to file 2011 taxes online Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. How to file 2011 taxes online The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). How to file 2011 taxes online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How to file 2011 taxes online Use Form 5884-A to claim the credit. How to file 2011 taxes online See Form 5884-A later. How to file 2011 taxes online The following rules and definitions apply. How to file 2011 taxes online Employers affected by the storms and tornadoes. How to file 2011 taxes online   The following definitions apply to employers affected by the storms and tornadoes. How to file 2011 taxes online Eligible employer. How to file 2011 taxes online   For this purpose, an eligible employer is any employer who meets all of the following. How to file 2011 taxes online Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. How to file 2011 taxes online Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. How to file 2011 taxes online Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. How to file 2011 taxes online Eligible employee. How to file 2011 taxes online   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. How to file 2011 taxes online An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. How to file 2011 taxes online Qualified wages. How to file 2011 taxes online   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. How to file 2011 taxes online In addition, the wages must have been paid or incurred after May 4, 2007. How to file 2011 taxes online    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. How to file 2011 taxes online    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). How to file 2011 taxes online Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. How to file 2011 taxes online Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. How to file 2011 taxes online   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. How to file 2011 taxes online For a special rule that applies to railroad employees, see section 51(h)(1)(B). How to file 2011 taxes online   Qualified wages do not include the following. How to file 2011 taxes online Wages paid to your dependent or a related individual. How to file 2011 taxes online See section 51(i)(1). How to file 2011 taxes online Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. How to file 2011 taxes online Wages for services of replacement workers during a strike or lockout. How to file 2011 taxes online Form 5884-A. How to file 2011 taxes online   Use Section A of Form 5884-A (Rev. How to file 2011 taxes online October 2006) to claim the employer retention credit. How to file 2011 taxes online Section B does not apply to the Kansas disaster area. How to file 2011 taxes online Before you complete the form, modify the form as follows. How to file 2011 taxes online Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. How to file 2011 taxes online ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. How to file 2011 taxes online ”   Complete the form as instructed. How to file 2011 taxes online Lines 1b and 1c do not apply. How to file 2011 taxes online Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. How to file 2011 taxes online On the dotted line to the left of line 1x, enter “5884-A. How to file 2011 taxes online ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. How to file 2011 taxes online Amended return. How to file 2011 taxes online   You may have to amend a previously filed return to claim the employee retention credit. How to file 2011 taxes online Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. How to file 2011 taxes online Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. How to file 2011 taxes online Amended return. How to file 2011 taxes online   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. How to file 2011 taxes online Request for Copy or Transcript of Tax Return Request for copy of tax return. How to file 2011 taxes online   You can use Form 4506 to order a copy of your tax return. How to file 2011 taxes online Generally, there is a $39. How to file 2011 taxes online 00 fee (subject to change) for requesting each copy of a tax return. How to file 2011 taxes online If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. How to file 2011 taxes online Request for transcript of tax return. How to file 2011 taxes online   You can use Form 4506-T to order a free transcript of your tax return. How to file 2011 taxes online A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. How to file 2011 taxes online You can also call 1-800-829-1040 to order a transcript. How to file 2011 taxes online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to file 2011 taxes online By selecting the method that is best for you, you will have quick and easy access to tax help. How to file 2011 taxes online Contacting your Taxpayer Advocate. How to file 2011 taxes online   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. How to file 2011 taxes online   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. How to file 2011 taxes online You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. How to file 2011 taxes online You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. How to file 2011 taxes online For more information, go to www. How to file 2011 taxes online irs. How to file 2011 taxes online gov/advocate. How to file 2011 taxes online Low Income Taxpayer Clinics (LITCs). How to file 2011 taxes online   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. How to file 2011 taxes online The clinics also provide tax education and outreach for taxpayers who speak English as a second language. How to file 2011 taxes online Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. How to file 2011 taxes online It is available at www. How to file 2011 taxes online irs. How to file 2011 taxes online gov or your local IRS office. How to file 2011 taxes online Free tax services. How to file 2011 taxes online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to file 2011 taxes online It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. How to file 2011 taxes online It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. How to file 2011 taxes online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to file 2011 taxes online Free help with your return. How to file 2011 taxes online   Free help in preparing your return is available nationwide from IRS-trained volunteers. How to file 2011 taxes online The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to file 2011 taxes online Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file 2011 taxes online To find a site near you, call 1-800-829-1040. How to file 2011 taxes online Or to find the nearest AARP TaxAide site, visit AARP's website at www. How to file 2011 taxes online aarp. How to file 2011 taxes online org/taxaide or call 1-888-227-7669. How to file 2011 taxes online For more information on these programs, go to www. How to file 2011 taxes online irs. How to file 2011 taxes online gov and enter keyword “VITA” in the upper right-hand corner. How to file 2011 taxes online Internet. How to file 2011 taxes online You can access the IRS website at www. How to file 2011 taxes online irs. How to file 2011 taxes online gov 24 hours a day, 7 days a week to: E-file your return. How to file 2011 taxes online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file 2011 taxes online Check the status of your refund. How to file 2011 taxes online Click on Where's My Refund. How to file 2011 taxes online Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to file 2011 taxes online Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. How to file 2011 taxes online Download forms, instructions, and publications. How to file 2011 taxes online Order IRS products online. How to file 2011 taxes online Research your tax questions online. How to file 2011 taxes online Search publications online by topic or keyword. How to file 2011 taxes online View Internal Revenue Bulletins (IRBs) published in the last few years. How to file 2011 taxes online Figure your withholding allowances using the withholding calculator online at www. How to file 2011 taxes online irs. How to file 2011 taxes online gov/individuals. How to file 2011 taxes online Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. How to file 2011 taxes online Sign up to receive local and national tax news by email. How to file 2011 taxes online Get information on starting and operating a small business. How to file 2011 taxes online Phone. How to file 2011 taxes online Many services are available by phone. How to file 2011 taxes online Ordering forms, instructions, and publications. How to file 2011 taxes online Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to file 2011 taxes online You should receive your order within 10 days. How to file 2011 taxes online Asking tax questions. How to file 2011 taxes online Call the IRS with your tax questions at 1-800-829-1040. How to file 2011 taxes online Solving problems. How to file 2011 taxes online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file 2011 taxes online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file 2011 taxes online Call your local Taxpayer Assistance Center for an appointment. How to file 2011 taxes online To find the number, go to www. How to file 2011 taxes online irs. How to file 2011 taxes online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2011 taxes online TTY/TDD equipment. How to file 2011 taxes online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file 2011 taxes online TeleTax topics. How to file 2011 taxes online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to file 2011 taxes online Refund information. How to file 2011 taxes online To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. How to file 2011 taxes online Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to file 2011 taxes online Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. How to file 2011 taxes online Evaluating the quality of our telephone services. How to file 2011 taxes online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file 2011 taxes online One method is for a second IRS representative to listen in on or record random telephone calls. How to file 2011 taxes online Another is to ask some callers to complete a short survey at the end of the call. How to file 2011 taxes online Walk-in. How to file 2011 taxes online Many products and services are available on a walk-in basis. How to file 2011 taxes online Products. How to file 2011 taxes online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file 2011 taxes online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to file 2011 taxes online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file 2011 taxes online Services. How to file 2011 taxes online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file 2011 taxes online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file 2011 taxes online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to file 2011 taxes online No appointment is necessary — just walk in. How to file 2011 taxes online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to file 2011 taxes online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file 2011 taxes online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. How to file 2011 taxes online All other issues will be handled without an appointment. How to file 2011 taxes online To find the number of your local office, go to www. How to file 2011 taxes online irs. How to file 2011 taxes online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2011 taxes online Mail. How to file 2011 taxes online You can send your order for forms, instructions, and publications to the address below. How to file 2011 taxes online You should receive a response within 10 days after your request is received. How to file 2011 taxes online Internal Revenue Service 1201 N. How to file 2011 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. How to file 2011 taxes online You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. How to file 2011 taxes online Prior-year forms, instructions, and publications. How to file 2011 taxes online Bonus: Historical Tax Products DVD - Ships with the final release. How to file 2011 taxes online IRS Tax Map: an electronic research tool and finding aid. How to file 2011 taxes online Tax law frequently asked questions (FAQ). How to file 2011 taxes online Tax Topics from the IRS telephone response system. How to file 2011 taxes online Fill-in, print, and save features for most tax forms. How to file 2011 taxes online Internal Revenue Bulletins. How to file 2011 taxes online Toll-free and email technical support. How to file 2011 taxes online The CD/DVD is released twice during the year in January and March. How to file 2011 taxes online Purchase the CD/DVD from National Technical Information Service (NTIS) at www. How to file 2011 taxes online irs. How to file 2011 taxes online gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). How to file 2011 taxes online Price is subject to change. How to file 2011 taxes online CD for small businesses. How to file 2011 taxes online Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. How to file 2011 taxes online This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. How to file 2011 taxes online All the business tax forms, instructions, and publications needed to successfully manage a business. How to file 2011 taxes online Tax law changes. How to file 2011 taxes online Tax Map: an electronic research tool and finding aid. How to file 2011 taxes online Web links to various government agencies, business associations, and IRS organizations. How to file 2011 taxes online “Rate the Product” survey—your opportunity to suggest changes for future editions. How to file 2011 taxes online A site map of the CD to help you navigate the pages of the CD with ease. How to file 2011 taxes online An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. How to file 2011 taxes online An updated version of this CD is available each year in early April. How to file 2011 taxes online You can get a free copy by calling 1-800-829-3676 or by visiting www. How to file 2011 taxes online irs. How to file 2011 taxes online gov/smallbiz. How to file 2011 taxes online Prev  Up  Next   Home   More Online Publications