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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Irs Tax Forms 2011 Download

Do My State Tax For Free1040nrezCan I Amend My Tax ReturnFilemy2010taxreturnforfreeHow Do I Amend My 2010 TaxesFile State Return For Free2006 Tax FilingFederal Income Tax Form 1040xFree Tax 20111040nr FormWhere To Do State Taxes Free OnlineFile Late Tax ReturnCan Ie File An Amended Tax ReturnHow To Amend 1040ez Tax FormFederal Income Tax Amended Return1040ez 2011Free 2010 Tax SoftwareFiling 1040nrezTax Forms 2012Need 2009 Tax Return1040x Free Software DownloadsAmended Tax FormH&r Block Free Tax Return1040nr EzVita Income TaxIrs 1040 Ez Form Instructions 20132012 Ez Tax Form2012 Free1040x File OnlineIrs Tax Form 1040ezHow To Do Tax AmendmentHow To File An Amended Tax Return 2013I Didn T File My 2012 Taxes1040ez File OnlineFillable State Tax FormsI Want To File My State Taxes Online For FreeFile Free State Income TaxNew TaxesFederal Tax Forms 2011 Ez10 40 Ez2011 Federal Income Tax Form 1040ez

Irs Tax Forms 2011 Download

Irs tax forms 2011 download 4. Irs tax forms 2011 download   Transportation Table of Contents Parking fees. Irs tax forms 2011 download Advertising display on car. Irs tax forms 2011 download Car pools. Irs tax forms 2011 download Hauling tools or instruments. Irs tax forms 2011 download Union members' trips from a union hall. Irs tax forms 2011 download Car ExpensesStandard Mileage Rate Actual Car Expenses Leasing a Car Disposition of a Car This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home as defined in chapter 1. Irs tax forms 2011 download These expenses include the cost of transportation by air, rail, bus, taxi, etc. Irs tax forms 2011 download , and the cost of driving and maintaining your car. Irs tax forms 2011 download Transportation expenses include the ordinary and necessary costs of all of the following. Irs tax forms 2011 download Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Irs tax forms 2011 download Tax home is defined in chapter 1. Irs tax forms 2011 download Visiting clients or customers. Irs tax forms 2011 download Going to a business meeting away from your regular workplace. Irs tax forms 2011 download Getting from your home to a temporary workplace when you have one or more regular places of work. Irs tax forms 2011 download These temporary workplaces can be either within the area of your tax home or outside that area. Irs tax forms 2011 download Transportation expenses do not include expenses you have while traveling away from home overnight. Irs tax forms 2011 download Those expenses are travel expenses discussed in chapter 1 . Irs tax forms 2011 download However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. Irs tax forms 2011 download See Car Expenses , later. Irs tax forms 2011 download Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Irs tax forms 2011 download However, there may be exceptions to this general rule. Irs tax forms 2011 download You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Irs tax forms 2011 download Also, daily transportation expenses can be deducted if: (1) you have one or more regular work locations away from your residence or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance. Irs tax forms 2011 download Illustration of transportation expenses. Irs tax forms 2011 download    Figure B , earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. Irs tax forms 2011 download You may want to refer to it when deciding whether you can deduct your transportation expenses. Irs tax forms 2011 download Temporary work location. Irs tax forms 2011 download   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Irs tax forms 2011 download   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Irs tax forms 2011 download   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Irs tax forms 2011 download   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Irs tax forms 2011 download It will not be treated as temporary after the date you determine it will last more than 1 year. Irs tax forms 2011 download   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Irs tax forms 2011 download You may have deductible travel expenses as discussed in chapter 1 . Irs tax forms 2011 download No regular place of work. Irs tax forms 2011 download   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Irs tax forms 2011 download   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Irs tax forms 2011 download   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Irs tax forms 2011 download These are nondeductible commuting expenses. Irs tax forms 2011 download Two places of work. Irs tax forms 2011 download   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Irs tax forms 2011 download However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Irs tax forms 2011 download   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Irs tax forms 2011 download You cannot deduct them. Irs tax forms 2011 download Armed Forces reservists. Irs tax forms 2011 download   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Irs tax forms 2011 download You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work . Irs tax forms 2011 download   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Irs tax forms 2011 download In this case, your transportation generally is a nondeductible commuting expense. Irs tax forms 2011 download However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Irs tax forms 2011 download   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Irs tax forms 2011 download   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Irs tax forms 2011 download These expenses are discussed in chapter 1 . Irs tax forms 2011 download   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. Irs tax forms 2011 download For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules, in chapter 6. Irs tax forms 2011 download Commuting expenses. Irs tax forms 2011 download   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Irs tax forms 2011 download These costs are personal commuting expenses. Irs tax forms 2011 download You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Irs tax forms 2011 download You cannot deduct commuting expenses even if you work during the commuting trip. Irs tax forms 2011 download Example. Irs tax forms 2011 download You sometimes use your cell phone to make business calls while commuting to and from work. Irs tax forms 2011 download Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Irs tax forms 2011 download These activities do not change the trip from personal to business. Irs tax forms 2011 download You cannot deduct your commuting expenses. Irs tax forms 2011 download Parking fees. Irs tax forms 2011 download    Fees you pay to park your car at your place of business are nondeductible commuting expenses. Irs tax forms 2011 download You can, however, deduct business-related parking fees when visiting a customer or client. Irs tax forms 2011 download Advertising display on car. Irs tax forms 2011 download   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Irs tax forms 2011 download If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Irs tax forms 2011 download Car pools. Irs tax forms 2011 download   You cannot deduct the cost of using your car in a nonprofit car pool. Irs tax forms 2011 download Do not include payments you receive from the passengers in your income. Irs tax forms 2011 download These payments are considered reimbursements of your expenses. Irs tax forms 2011 download However, if you operate a car pool for a profit, you must include payments from passengers in your income. Irs tax forms 2011 download You can then deduct your car expenses (using the rules in this publication). Irs tax forms 2011 download Hauling tools or instruments. Irs tax forms 2011 download   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Irs tax forms 2011 download However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Irs tax forms 2011 download Union members' trips from a union hall. Irs tax forms 2011 download   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Irs tax forms 2011 download Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Irs tax forms 2011 download Office in the home. Irs tax forms 2011 download   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Irs tax forms 2011 download (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Irs tax forms 2011 download ) Examples of deductible transportation. Irs tax forms 2011 download   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Irs tax forms 2011 download Example 1. Irs tax forms 2011 download You regularly work in an office in the city where you live. Irs tax forms 2011 download Your employer sends you to a 1-week training session at a different office in the same city. Irs tax forms 2011 download You travel directly from your home to the training location and return each day. Irs tax forms 2011 download You can deduct the cost of your daily round-trip transportation between your home and the training location. Irs tax forms 2011 download Example 2. Irs tax forms 2011 download Your principal place of business is in your home. Irs tax forms 2011 download You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Irs tax forms 2011 download Example 3. Irs tax forms 2011 download You have no regular office, and you do not have an office in your home. Irs tax forms 2011 download In this case, the location of your first business contact inside the metropolitan area is considered your office. Irs tax forms 2011 download Transportation expenses between your home and this first contact are nondeductible commuting expenses. Irs tax forms 2011 download Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Irs tax forms 2011 download While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another. Irs tax forms 2011 download Car Expenses If you use your car for business purposes, you ordinarily can deduct car expenses. Irs tax forms 2011 download You generally can use one of the two following methods to figure your deductible expenses. Irs tax forms 2011 download Standard mileage rate. Irs tax forms 2011 download Actual car expenses. Irs tax forms 2011 download If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Irs tax forms 2011 download See Leasing a Car , later. Irs tax forms 2011 download In this publication, “car” includes a van, pickup, or panel truck. Irs tax forms 2011 download For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later. Irs tax forms 2011 download Rural mail carriers. Irs tax forms 2011 download   If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. Irs tax forms 2011 download Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement in your income. Irs tax forms 2011 download   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Irs tax forms 2011 download You must complete Form 2106 and attach it to your Form 1040, U. Irs tax forms 2011 download S. Irs tax forms 2011 download Individual Income Tax Return. Irs tax forms 2011 download   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Irs tax forms 2011 download It is given as an equipment maintenance allowance (EMA) to employees of the U. Irs tax forms 2011 download S. Irs tax forms 2011 download Postal Service. Irs tax forms 2011 download It is at the rate contained in the 1991 collective bargaining agreement. Irs tax forms 2011 download Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Irs tax forms 2011 download See your employer for information on your reimbursement. Irs tax forms 2011 download    If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Irs tax forms 2011 download Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Irs tax forms 2011 download For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Irs tax forms 2011 download If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. Irs tax forms 2011 download You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees. Irs tax forms 2011 download See Choosing the standard mileage rate and Standard mileage rate not allowed, later. Irs tax forms 2011 download You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Irs tax forms 2011 download See chapter 6 for more information on reimbursements . Irs tax forms 2011 download Choosing the standard mileage rate. Irs tax forms 2011 download   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Irs tax forms 2011 download Then, in later years, you can choose to use either the standard mileage rate or actual expenses. Irs tax forms 2011 download   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Irs tax forms 2011 download For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997. Irs tax forms 2011 download   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Irs tax forms 2011 download You cannot revoke the choice. Irs tax forms 2011 download However, in later years, you can switch from the standard mileage rate to the actual expenses method. Irs tax forms 2011 download If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Irs tax forms 2011 download Example. Irs tax forms 2011 download Larry is an employee who occasionally uses his own car for business purposes. Irs tax forms 2011 download He purchased the car in 2011, but he did not claim any unreimbursed employee expenses on his 2011 tax return. Irs tax forms 2011 download Because Larry did not use the standard mileage rate the first year the car was available for business use, he cannot use the standard mileage rate in 2013 to claim unreimbursed employee business expenses. Irs tax forms 2011 download   For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation, later. Irs tax forms 2011 download Standard mileage rate not allowed. Irs tax forms 2011 download   You cannot use the standard mileage rate if you: Use five or more cars at the same time (such as in fleet operations), Claimed a depreciation deduction for the car using any method other than straight line, for example, MACRS (as discussed later under Depreciation Deduction), Claimed a section 179 deduction (discussed later) on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses after 1997 for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Irs tax forms 2011 download (See Rural mail carriers , earlier. Irs tax forms 2011 download ) Note. Irs tax forms 2011 download You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above. Irs tax forms 2011 download Five or more cars. Irs tax forms 2011 download   If you own or lease five or more cars that are used for business at the same time, you cannot use the standard mileage rate for the business use of any car. Irs tax forms 2011 download However, you may be able to deduct your actual expenses for operating each of the cars in your business. Irs tax forms 2011 download See Actual Car Expenses , later, for information on how to figure your deduction. Irs tax forms 2011 download   You are not using five or more cars for business at the same time if you alternate using (use at different times) the cars for business. Irs tax forms 2011 download   The following examples illustrate the rules for when you can and cannot use the standard mileage rate for five or more cars. Irs tax forms 2011 download Example 1. Irs tax forms 2011 download Marcia, a salesperson, owns three cars and two vans that she alternates using for calling on her customers. Irs tax forms 2011 download She can use the standard mileage rate for the business mileage of the three cars and the two vans because she does not use them at the same time. Irs tax forms 2011 download Example 2. Irs tax forms 2011 download Tony and his employees use his four pickup trucks in his landscaping business. Irs tax forms 2011 download During the year, he traded in two of his old trucks for two newer ones. Irs tax forms 2011 download Tony can use the standard mileage rate for the business mileage of all six of the trucks he owned during the year. Irs tax forms 2011 download Example 3. Irs tax forms 2011 download Chris owns a repair shop and an insurance business. Irs tax forms 2011 download He and his employees use his two pickup trucks and van for the repair shop. Irs tax forms 2011 download Chris alternates using his two cars for the insurance business. Irs tax forms 2011 download No one else uses the cars for business purposes. Irs tax forms 2011 download Chris can use the standard mileage rate for the business use of the pickup trucks, van, and the cars because he never has more than four vehicles used for business at the same time. Irs tax forms 2011 download Example 4. Irs tax forms 2011 download Maureen owns a car and four vans that are used in her housecleaning business. Irs tax forms 2011 download Her employees use the vans, and she uses the car to travel to various customers. Irs tax forms 2011 download Maureen cannot use the standard mileage rate for the car or the vans. Irs tax forms 2011 download This is because all five vehicles are used in Maureen's business at the same time. Irs tax forms 2011 download She must use actual expenses for all vehicles. Irs tax forms 2011 download Interest. Irs tax forms 2011 download   If you are an employee, you cannot deduct any interest paid on a car loan. Irs tax forms 2011 download This applies even if you use the car 100% for business as an employee. Irs tax forms 2011 download   However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. Irs tax forms 2011 download For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). Irs tax forms 2011 download You cannot deduct the part of the interest expense that represents your personal use of the car. Irs tax forms 2011 download    If you use a home equity loan to purchase your car, you may be able to deduct the interest. Irs tax forms 2011 download See Publication 936, Home Mortgage Interest Deduction, for more information. Irs tax forms 2011 download Personal property taxes. Irs tax forms 2011 download   If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 7 state and local personal property taxes on motor vehicles. Irs tax forms 2011 download You can take this deduction even if you use the standard mileage rate or if you do not use the car for business. Irs tax forms 2011 download   If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Irs tax forms 2011 download If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040). Irs tax forms 2011 download Parking fees and tolls. Irs tax forms 2011 download   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Irs tax forms 2011 download (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Irs tax forms 2011 download ) Sale, trade-in, or other disposition. Irs tax forms 2011 download   If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. Irs tax forms 2011 download See Disposition of a Car , later. Irs tax forms 2011 download Actual Car Expenses If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. Irs tax forms 2011 download If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. Irs tax forms 2011 download Actual car expenses include: Depreciation Licenses Lease  payments Registration  fees Gas Insurance Repairs Oil Garage rent Tires Tolls Parking fees   If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Irs tax forms 2011 download Continue to keep records, as explained later in chapter 5 . Irs tax forms 2011 download Business and personal use. Irs tax forms 2011 download   If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. Irs tax forms 2011 download You can divide your expense based on the miles driven for each purpose. Irs tax forms 2011 download Example. Irs tax forms 2011 download You are a sales representative for a clothing firm and drive your car 20,000 miles during the year: 12,000 miles for business and 8,000 miles for personal use. Irs tax forms 2011 download You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense. Irs tax forms 2011 download Employer-provided vehicle. Irs tax forms 2011 download   If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. Irs tax forms 2011 download You cannot use the standard mileage rate. Irs tax forms 2011 download See Vehicle Provided by Your Employer in chapter 6. Irs tax forms 2011 download Interest on car loans. Irs tax forms 2011 download   If you are an employee, you cannot deduct any interest paid on a car loan. Irs tax forms 2011 download This interest is treated as personal interest and is not deductible. Irs tax forms 2011 download If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate. Irs tax forms 2011 download Taxes paid on your car. Irs tax forms 2011 download   If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Irs tax forms 2011 download Enter the amount paid on line 7 of Schedule A (Form 1040). Irs tax forms 2011 download Sales taxes. Irs tax forms 2011 download   Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. Irs tax forms 2011 download Fines and collateral. Irs tax forms 2011 download   You cannot deduct fines you pay or collateral you forfeit for traffic violations. Irs tax forms 2011 download Casualty and theft losses. Irs tax forms 2011 download   If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. Irs tax forms 2011 download See Publication 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car. Irs tax forms 2011 download Depreciation and section 179 deductions. Irs tax forms 2011 download   Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Irs tax forms 2011 download Because the benefits last longer than 1 year, you generally cannot deduct a capital expense. Irs tax forms 2011 download However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Irs tax forms 2011 download Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. Irs tax forms 2011 download The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later. Irs tax forms 2011 download   Generally, there are limits on these deductions. Irs tax forms 2011 download Special rules apply if you use your car 50% or less in your work or business. Irs tax forms 2011 download   You can claim a section 179 deduction and use a depreciation method other than straight line only if you do not use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service. Irs tax forms 2011 download   If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you cannot use the standard mileage rate on that car in any future year. Irs tax forms 2011 download Car defined. Irs tax forms 2011 download   For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Irs tax forms 2011 download Its unloaded gross vehicle weight must not be more than 6,000 pounds. Irs tax forms 2011 download A car includes any part, component, or other item physically attached to it or usually included in the purchase price. Irs tax forms 2011 download   A car does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a business, A vehicle used directly in the business of transporting persons or property for pay or hire, or A truck or van that is a qualified nonpersonal use vehicle. Irs tax forms 2011 download Qualified nonpersonal use vehicles. Irs tax forms 2011 download   These are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. Irs tax forms 2011 download They include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Irs tax forms 2011 download Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles. Irs tax forms 2011 download More information. Irs tax forms 2011 download   See Depreciation Deduction , later, for more information on how to depreciate your vehicle. Irs tax forms 2011 download Section 179 Deduction The section 179 deduction allows you to treat a portion or all of the cost of a car as a current expense. Irs tax forms 2011 download If you choose to deduct all or part of the cost as a current expense, you must reduce your depreciable basis in the car by the amount of the section 179 deduction. Irs tax forms 2011 download There is a limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars, trucks, and vans that may reduce or eliminate any benefit from claiming the section 179 deduction. Irs tax forms 2011 download See Depreciation Limits, later. Irs tax forms 2011 download You can claim the section 179 deduction only in the year you place the car in service. Irs tax forms 2011 download For this purpose, a car is placed in service when it is ready and available for a specifically assigned use, whether in a trade or business, a tax-exempt activity, a personal activity, or for the production of income. Irs tax forms 2011 download Even if you are not using the property, it is in service when it is ready and available for its specifically assigned use. Irs tax forms 2011 download A car first used for personal purposes cannot qualify for the deduction in a later year when its use changes to business. Irs tax forms 2011 download Example. Irs tax forms 2011 download In 2012, you bought a new car and used it for personal purposes. Irs tax forms 2011 download In 2013, you began to use it for business. Irs tax forms 2011 download Changing its use to business use does not qualify the cost of your car for a section 179 deduction in 2013. Irs tax forms 2011 download However, you can claim a depreciation deduction for the business use of the car starting in 2013. Irs tax forms 2011 download See Depreciation Deduction , later. Irs tax forms 2011 download More than 50% business use requirement. Irs tax forms 2011 download   You must use the property more than 50% for business to claim any section 179 deduction. Irs tax forms 2011 download If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. Irs tax forms 2011 download The result is the cost of the property that can qualify for the section 179 deduction. Irs tax forms 2011 download Example. Irs tax forms 2011 download Peter purchased a car in April 2013 for $24,500 and used it 60% for business. Irs tax forms 2011 download Based on his business usage, the total cost of Peter's car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% business use). Irs tax forms 2011 download But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later. Irs tax forms 2011 download Limits. Irs tax forms 2011 download   There are limits on: The amount of the section 179 deduction, The section 179 deduction for sport utility and certain other vehicles, and The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property. Irs tax forms 2011 download Limit on the amount of the section 179 deduction. Irs tax forms 2011 download   For 2013, the total amount you can choose to deduct under section 179 generally cannot be more than $500,000. Irs tax forms 2011 download   If the cost of your section 179 property placed in service in 2013 is over $2,000,000, you must reduce the $500,000 dollar limit (but not below zero) by the amount of cost over $2,000,000. Irs tax forms 2011 download If the cost of your section 179 property placed in service during 2013 is $2,500,000 or more, you cannot take a section 179 deduction. Irs tax forms 2011 download   The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year. Irs tax forms 2011 download   If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service. Irs tax forms 2011 download   If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. Irs tax forms 2011 download You must allocate the dollar limit (after any reduction) between you. Irs tax forms 2011 download   For more information on the above section 179 deduction limits, see Publication 946. Irs tax forms 2011 download Limit for sport utility and certain other vehicles. Irs tax forms 2011 download   For sport utility and certain other vehicles placed in service in 2013, the portion of the vehicle's cost taken into account in figuring your section 179 deduction is limited to $25,000. Irs tax forms 2011 download This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways, that is not subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at no more than 14,000 pounds gross vehicle weight. Irs tax forms 2011 download However, the $25,000 limit does not apply to any vehicle: Designed to have a seating capacity of more than nine persons behind the driver's seat, Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and is not readily accessible directly from the passenger compartment, or That has an integral enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield. Irs tax forms 2011 download    Limit on total section 179, special depreciation allowance, and depreciation deduction. Irs tax forms 2011 download   Generally, the total amount of section 179, special depreciation allowance, and depreciation deduction you can claim for a car that is qualified property and that you placed in service in 2013 is $11,160. Irs tax forms 2011 download The limit is reduced if your business use of the car is less than 100%. Irs tax forms 2011 download See Depreciation Limits , later, for more information. Irs tax forms 2011 download Example. Irs tax forms 2011 download In the earlier example under More than 50% business use requirement, Peter had a car with a cost (for purposes of the section 179 deduction) of $14,700. Irs tax forms 2011 download However, based on Peter's business usage of his car, the total of his section 179, special depreciation allowance, and depreciation deductions is limited to $6,696 ($11,160 limit x 60% business use). Irs tax forms 2011 download Cost of car. Irs tax forms 2011 download   For purposes of the section 179 deduction, the cost of the car does not include any amount figured by reference to any other property held by you at any time. Irs tax forms 2011 download For example, if you buy (for cash and a trade-in) a new car to use in your business, your cost for purposes of the section 179 deduction does not include your adjusted basis in the car you trade in for the new car. Irs tax forms 2011 download Your cost includes only the cash you paid. Irs tax forms 2011 download Basis of car for depreciation. Irs tax forms 2011 download   The amount of the section 179 deduction reduces your basis in your car. Irs tax forms 2011 download If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. Irs tax forms 2011 download The resulting amount is the basis in your car you use to figure your depreciation deduction. Irs tax forms 2011 download When to choose. Irs tax forms 2011 download   If you want to take the section 179 deduction, you must make the choice in the tax year you place the car in service for business or work. Irs tax forms 2011 download How to choose. Irs tax forms 2011 download    Employees use Form 2106 to make this choice and report the section 179 deduction. Irs tax forms 2011 download All others use Form 4562. Irs tax forms 2011 download   File the appropriate form with either of the following. Irs tax forms 2011 download Your original tax return filed for the year the property was placed in service (whether or not you file it timely). Irs tax forms 2011 download An amended return filed within the time prescribed by law. Irs tax forms 2011 download An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. Irs tax forms 2011 download The amended return must also include any resulting adjustments to taxable income. Irs tax forms 2011 download    You must keep records that show the specific identification of each piece of qualifying section 179 property. Irs tax forms 2011 download These records must show how you acquired the property, the person you acquired it from, and when you placed it in service. Irs tax forms 2011 download Revoking an election. Irs tax forms 2011 download   An election (or any specification made in the election) to take a section 179 deduction for 2013 can only be revoked with the Commissioner's approval. Irs tax forms 2011 download Recapture of section 179 deduction. Irs tax forms 2011 download   To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. Irs tax forms 2011 download If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Irs tax forms 2011 download Any section 179 deduction claimed on the car is included in calculating the excess depreciation. Irs tax forms 2011 download For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. Irs tax forms 2011 download Dispositions. Irs tax forms 2011 download   If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. Irs tax forms 2011 download You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). Irs tax forms 2011 download For information on the disposition of a car, see Disposition of a Car , later. Irs tax forms 2011 download Special Depreciation Allowance You may be able to claim the special depreciation allowance for your car, truck, or van, if it is qualified property and was placed in service in 2013. Irs tax forms 2011 download The allowance is an additional depreciation deduction of 50% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS). Irs tax forms 2011 download The special depreciation allowance applies only for the first year the car is placed in service. Irs tax forms 2011 download To qualify for the allowance more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction, later). Irs tax forms 2011 download Combined depreciation. Irs tax forms 2011 download   Your combined section 179 deduction, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for cars of $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Irs tax forms 2011 download For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Irs tax forms 2011 download See Depreciation Limits , later in this chapter. Irs tax forms 2011 download Qualified car. Irs tax forms 2011 download   To be a qualified car (including trucks and vans), the car must meet all of the following tests. Irs tax forms 2011 download You purchased the car new on or after January 1, 2008, but only if no binding written contract to acquire the car existed before January 1, 2008, You placed the car in service in your trade or business before January 1, 2014, You used the car more than 50% in a qualified business use. Irs tax forms 2011 download Election not to claim the special depreciation allowance. Irs tax forms 2011 download   You can elect not to claim the special depreciation allowance for your car, truck, or van, that is qualified property. Irs tax forms 2011 download If you make this election, it applies to all 5-year property placed in service during the year. Irs tax forms 2011 download   To make the election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property acquired on or after January 1, 2008. Irs tax forms 2011 download    Unless you elect not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Irs tax forms 2011 download Depreciation Deduction If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. Irs tax forms 2011 download This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car. Irs tax forms 2011 download You generally need to know the following things about the car you intend to depreciate. Irs tax forms 2011 download Your basis in the car. Irs tax forms 2011 download The date you place the car in service. Irs tax forms 2011 download The method of depreciation and recovery period you will use. Irs tax forms 2011 download Basis. Irs tax forms 2011 download   Your basis in a car for figuring depreciation is generally its cost. Irs tax forms 2011 download This includes any amount you borrow or pay in cash, other property, or services. Irs tax forms 2011 download   Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). Irs tax forms 2011 download However, in some situations you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). Irs tax forms 2011 download For one of these situations see Exception under Methods of depreciation, later. Irs tax forms 2011 download   If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Irs tax forms 2011 download Additional rules concerning basis are discussed later in this chapter under Unadjusted basis . Irs tax forms 2011 download Placed in service. Irs tax forms 2011 download   You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Irs tax forms 2011 download Depreciation begins when the car is placed in service for use in your work or business or for the production of income. Irs tax forms 2011 download   For purposes of computing depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion. Irs tax forms 2011 download Car placed in service and disposed of in the same year. Irs tax forms 2011 download   If you place a car in service and dispose of it in the same tax year, you cannot claim any depreciation deduction for that car. Irs tax forms 2011 download Methods of depreciation. Irs tax forms 2011 download   Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery System (MACRS). Irs tax forms 2011 download MACRS is discussed later in this chapter. Irs tax forms 2011 download Exception. Irs tax forms 2011 download   If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you cannot depreciate your car under the MACRS rules. Irs tax forms 2011 download You must use straight line depreciation over the estimated remaining useful life of the car. Irs tax forms 2011 download   To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. Irs tax forms 2011 download The rate per mile varies depending on the year(s) you used the standard mileage rate. Irs tax forms 2011 download For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car, later. Irs tax forms 2011 download   This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . Irs tax forms 2011 download You must use your adjusted basis in your car to figure your depreciation deduction. Irs tax forms 2011 download For additional information on the straight line method of depreciation, see Publication 946. Irs tax forms 2011 download More-than-50%-use test. Irs tax forms 2011 download   Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. Irs tax forms 2011 download You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car. Irs tax forms 2011 download   If your business use is 50% or less, you must use the straight line method to depreciate your car. Irs tax forms 2011 download This is explained later under Car Used 50% or Less for Business . Irs tax forms 2011 download Qualified business use. Irs tax forms 2011 download   A qualified business use is any use in your trade or business. Irs tax forms 2011 download It does not include use for the production of income (investment use). Irs tax forms 2011 download However, you do combine your business and investment use to compute your depreciation deduction for the tax year. Irs tax forms 2011 download Use of your car by another person. Irs tax forms 2011 download   Do not treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions. Irs tax forms 2011 download It is directly connected with your business. Irs tax forms 2011 download It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income). Irs tax forms 2011 download It results in a payment of fair market rent. Irs tax forms 2011 download This includes any payment to you for the use of your car. Irs tax forms 2011 download Business use changes. Irs tax forms 2011 download   If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. Irs tax forms 2011 download See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. Irs tax forms 2011 download    Property does not cease to be used more than 50% in qualified business use by reason of a transfer at death. Irs tax forms 2011 download Use for more than one purpose. Irs tax forms 2011 download   If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. Irs tax forms 2011 download You do this on the basis of mileage. Irs tax forms 2011 download Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose. Irs tax forms 2011 download Change from personal to business use. Irs tax forms 2011 download   If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. Irs tax forms 2011 download In this case, you figure the percentage of business use for the year as follows. Irs tax forms 2011 download Determine the percentage of business use for the period following the change. Irs tax forms 2011 download Do this by dividing business miles by total miles driven during that period. Irs tax forms 2011 download Multiply the percentage in (1) by a fraction. Irs tax forms 2011 download The numerator (top number) is the number of months the car is used for business and the denominator (bottom number) is 12. Irs tax forms 2011 download Example. Irs tax forms 2011 download You use a car only for personal purposes during the first 6 months of the year. Irs tax forms 2011 download During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. Irs tax forms 2011 download This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Irs tax forms 2011 download Your business use for the year is 40% (80% × 6/12). Irs tax forms 2011 download Limits. Irs tax forms 2011 download   The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. Irs tax forms 2011 download The maximum amount you can claim depends on the year in which you placed your car in service. Irs tax forms 2011 download You have to reduce the maximum amount if you did not use the car exclusively for business. Irs tax forms 2011 download See Depreciation Limits , later. Irs tax forms 2011 download Unadjusted basis. Irs tax forms 2011 download   You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Irs tax forms 2011 download Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts. Irs tax forms 2011 download   To figure your unadjusted basis, begin with your car's original basis, which generally is its cost. Irs tax forms 2011 download Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Irs tax forms 2011 download Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Irs tax forms 2011 download Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, clean-fuel vehicle deduction (for vehicles placed in service before Jan. Irs tax forms 2011 download 1, 2006), and alternative motor vehicle credit. Irs tax forms 2011 download   See Form 8910 for information on the alternative motor vehicle credit. Irs tax forms 2011 download If your business use later falls to 50% or less, you may have to recapture (include in your income) any excess depreciation. Irs tax forms 2011 download See Car Used 50% or Less for Business, later, for more information. Irs tax forms 2011 download If you acquired the car by gift or inheritance, see Publication 551, Basis of Assets, for information on your basis in the car. Irs tax forms 2011 download Improvements. Irs tax forms 2011 download   A major improvement to a car is treated as a new item of 5-year recovery property. Irs tax forms 2011 download It is treated as placed in service in the year the improvement is made. Irs tax forms 2011 download It does not matter how old the car is when the improvement is added. Irs tax forms 2011 download Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. Irs tax forms 2011 download However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Irs tax forms 2011 download Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) cannot be more than the depreciation limit that applies for that year. Irs tax forms 2011 download See Depreciation Limits , later. Irs tax forms 2011 download Car trade-in. Irs tax forms 2011 download   If you traded one car (the “old car”) for another car (the “new car”) in 2013, there are two ways you can treat the transaction. Irs tax forms 2011 download You can elect to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Irs tax forms 2011 download If you make this election, you treat the old car as disposed of at the time of the trade-in. Irs tax forms 2011 download The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car's use had been for business purposes) plus any additional amount you paid for the new car. Irs tax forms 2011 download You then figure your depreciation deduction for the new car beginning with the date you placed it in service. Irs tax forms 2011 download You make this election by completing Form 2106, Part II, Section D. Irs tax forms 2011 download This method is explained later, beginning at Effect of trade-in on basis . Irs tax forms 2011 download If you do not make the election described in (1), you must figure depreciation separately for the remaining basis of the old car and for any additional amount you paid for the new car. Irs tax forms 2011 download You must apply two depreciation limits (see Depreciation Limits , later). Irs tax forms 2011 download The limit that applies to the remaining basis of the old car generally is the amount that would have been allowed had you not traded in the old car. Irs tax forms 2011 download The limit that applies to the additional amount you paid for the new car generally is the limit that applies for the tax year, reduced by the depreciation allowance for the remaining basis of the old car. Irs tax forms 2011 download You must use Form 4562 to compute your depreciation deduction. Irs tax forms 2011 download You cannot use Form 2106, Part II, Section D. Irs tax forms 2011 download This method is explained in Publication 946. Irs tax forms 2011 download   If you elect to use the method described in (1), you must do so on a timely filed tax return (including extensions). Irs tax forms 2011 download Otherwise, you must use the method described in (2). Irs tax forms 2011 download Effect of trade-in on basis. Irs tax forms 2011 download   The discussion that follows applies to trade-ins of cars in 2013, where the election was made to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Irs tax forms 2011 download For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2013, for which the election was not made, see Publication 946 and Regulations section 1. Irs tax forms 2011 download 168(i)-6(d)(3). Irs tax forms 2011 download Traded car used only for business. Irs tax forms 2011 download   If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car. Irs tax forms 2011 download Example. Irs tax forms 2011 download Paul trades in a car that has an adjusted basis of $5,000 for a new car. Irs tax forms 2011 download In addition, he pays cash of $20,000 for the new car. Irs tax forms 2011 download His original basis of the new car is $25,000 (his $5,000 adjusted basis in the old car plus the $20,000 cash paid). Irs tax forms 2011 download Paul's unadjusted basis is $25,000 unless he claims the section 179 deduction, special depreciation allowance, or has other increases or decreases to his original basis, discussed under Unadjusted basis , earlier. Irs tax forms 2011 download Traded car used partly in business. Irs tax forms 2011 download   If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. Irs tax forms 2011 download This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. Irs tax forms 2011 download (This adjustment is not used, however, when you determine the gain or loss on the later disposition of the new car. Irs tax forms 2011 download See Publication 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car. Irs tax forms 2011 download )   To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Irs tax forms 2011 download Then subtract from that total the excess, if any, of: The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over The total of the amounts actually allowed as depreciation during those years. Irs tax forms 2011 download For information about figuring depreciation, see Modified Accelerated Cost Recovery System (MACRS) , which follows Example 2, later. Irs tax forms 2011 download Modified Accelerated Cost Recovery System (MACRS). Irs tax forms 2011 download   The Modified Accelerated Cost Recovery System (MACRS) is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. Irs tax forms 2011 download   The maximum amount you can deduct is limited, depending on the year you placed your car in service. Irs tax forms 2011 download See Depreciation Limits , later. Irs tax forms 2011 download Recovery period. Irs tax forms 2011 download   Under MACRS, cars are classified as 5-year property. Irs tax forms 2011 download You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. Irs tax forms 2011 download This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year. Irs tax forms 2011 download Depreciation deduction for certain Indian reservation property. Irs tax forms 2011 download   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations after 1993 and before 2014. Irs tax forms 2011 download The recovery that applies for a business-use car is 3 years instead of 5 years. Irs tax forms 2011 download However, the depreciation limits, discussed later, will still apply. Irs tax forms 2011 download   For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Publication 946. Irs tax forms 2011 download Depreciation methods. Irs tax forms 2011 download   You can use one of the following methods to depreciate your car. Irs tax forms 2011 download The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Irs tax forms 2011 download The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Irs tax forms 2011 download The straight line method (SL) over a 5-year recovery period. Irs tax forms 2011 download    If you use Table 4-1 (discussed later under MACRS depreciation chart) to determine your depreciation rate for 2013, you do not need to determine in what year using the straight line method provides an equal or greater deduction. Irs tax forms 2011 download This is because the chart has the switch to the straight line method built into its rates. Irs tax forms 2011 download   Before choosing a method, you may wish to consider the following facts. Irs tax forms 2011 download Using the straight line method provides equal yearly deductions throughout the recovery period. Irs tax forms 2011 download Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year. Irs tax forms 2011 download MACRS depreciation chart. Irs tax forms 2011 download   A 2013 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Irs tax forms 2011 download Using this table will make it easy for you to figure the 2013 depreciation deduction for your car. Irs tax forms 2011 download A similar chart appears in the Instructions for Form 2106. Irs tax forms 2011 download    You may have to use the tables in Publication 946 instead of using this MACRS Depreciation Chart. Irs tax forms 2011 download   You must use the Depreciation Tables in Publication 946 rather than the 2013 MACRS Depreciation Chart in this publication if any one of the following four conditions applies to you. Irs tax forms 2011 download You file your return on a fiscal year basis. Irs tax forms 2011 download You file your return for a short tax year (less than 12 months). Irs tax forms 2011 download During the year, all of the following conditions apply. Irs tax forms 2011 download You placed some property in service from January through September. Irs tax forms 2011 download You placed some property in service from October through December. Irs tax forms 2011 download Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year. Irs tax forms 2011 download   You placed qualified property in service on an Indian reservation. Irs tax forms 2011 download Depreciation in future years. Irs tax forms 2011 download   If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. Irs tax forms 2011 download However, you cannot continue to use the chart if your basis in your car is adjusted because of a casualty. Irs tax forms 2011 download In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. Irs tax forms 2011 download See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. Irs tax forms 2011 download    In future years, do not use the chart in this edition of the publication. Irs tax forms 2011 download Instead, use the chart in the publication or the form instructions for those future years. Irs tax forms 2011 download Disposition of car during recovery period. Irs tax forms 2011 download   If you dispose of the car before the end of the recovery period, you are generally allowed a half year of depreciation in the year of disposition unless you purchased the car during the last quarter of a year. Irs tax forms 2011 download See Depreciation deduction for the year of disposition under Disposition of a Car, later, for information on how to figure the depreciation allowed in the year of disposition. Irs tax forms 2011 download How to use the 2013 chart. Irs tax forms 2011 download   To figure your depreciation deduction for 2013, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Irs tax forms 2011 download Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. Irs tax forms 2011 download If you prefer to figure your depreciation deduction without the help of the chart, see Publication 946. Irs tax forms 2011 download    Your deduction cannot be more than the maximum depreciation limit for cars. Irs tax forms 2011 download See Depreciation Limits, later. Irs tax forms 2011 download Example. Irs tax forms 2011 download Phil bought a used truck in February 2012 to use exclusively in his landscape business. Irs tax forms 2011 download He paid $9,200 for the truck with no trade-in. Irs tax forms 2011 download Phil did not claim any section 179 deduction, the truck did not qualify for the special depreciation allowance, and he chose to use the 200% DB method to get the largest depreciation deduction in the early years. Irs tax forms 2011 download Phil used the MACRS depreciation chart in 2012 to find his percentage. Irs tax forms 2011 download The unadjusted basis of his truck equals its cost because Phil used it exclusively for business. Irs tax forms 2011 download He multiplied the unadjusted basis of his truck, $9,200, by the percentage that applied, 20%, to figure his 2012 depreciation deduction of $1,840. Irs tax forms 2011 download In 2013, Phil used the truck for personal purposes when he repaired his father's cabin. Irs tax forms 2011 download His records show that the business use of his truck was 90% in 2013. Irs tax forms 2011 download Phil used Table 4-1 to find his percentage. Irs tax forms 2011 download Reading down the first column for the date placed in service and across to the 200% DB column, he locates his percentage, 32%. Irs tax forms 2011 download He multiplies the unadjusted basis of his truck, $8,280 ($9,200 cost × 90% business use), by 32% to figure his 2013 depreciation deduction of $2,650. Irs tax forms 2011 download Depreciation Limits There are limits on the amount you can deduct for depreciation of your car, truck, or van. Irs tax forms 2011 download The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. Irs tax forms 2011 download The maximum amount you can deduct each year depends on the year you place the car in service. Irs tax forms 2011 download These limits are shown in the following tables. Irs tax forms 2011 download   Maximum Depreciation Deduction for Cars Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2012–2013 $11,1601 $5,100 $3,050 $1,875 2010–2011 11,0602 4,900 2,950 1,775 2008–2009 10,9603 4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6103 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7104 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6605 4,900 2,950 1,775 2001–2002 7,6605 4,900 2,950 1,775 2000 3,060 4,900 2,950 1,775 1$3,160 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Irs tax forms 2011 download 2$3,060 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Irs tax forms 2011 download 3$2,960 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Irs tax forms 2011 download 4$7,660 if you acquired the car before 5/6/2003. Irs tax forms 2011 download $3,060 if the car is not qualified property or if you elect not to claim any special depreciation allowance. Irs tax forms 2011 download 5$3,060 if you acquired the car before 9/11/2001, the car is not qualified property, or you elect not to claim the special depreciation allowance. Irs tax forms 2011 download Trucks and vans. Irs tax forms 2011 download   For 2013, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. Irs tax forms 2011 download A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less. Irs tax forms 2011 download For trucks and vans placed in service before 2003, use the Maximum Depreciation Deduction for Cars table. Irs tax forms 2011 download Maximum Depreciation Deduction for Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 $11,3601 $5,300 $3,150 $1,875 2011 11,2601 5,200 3,150 1,875 2010 11,1601 5,100 3,050 1,875 2009 11,0601 4,900 2,950 1,775 2008 11,1601 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2005–2006 3,260 5,200 3,150 1,875 2004 10,9101 5,300 3,150 1,875 2003 11,0101,2 5,400 3,250 1,975 1If the special depreciation allowance does not apply or you make the election not to claim the special depreciation allowance, the first-year limit is $3,360 for 2012 and 2013, $3,260 for 2011, $3,160 for 2010, $3,060 for 2009, $3,160 for 2008, $3,260 for 2004, and $3,360 for 2003. Irs tax forms 2011 download 2If the truck or van was acquired before 5/06/2003, the truck or van is qualified property, and you claim the special depreciation allowance for the truck or van, the maximum deduction is $7,960. Irs tax forms 2011 download Car used less than full year. Irs tax forms 2011 download   The depreciation limits are not reduced if you use a car for less than a full year. Irs tax forms 2011 download This means that you do not reduce the limit when you either place a car in service or dispose of a car during the year. Irs tax forms 2011 download However, the depreciation limits are reduced if you do not use the car exclusively for business and investment purposes. Irs tax forms 2011 download See Reduction for personal use , next. Irs tax forms 2011 download Reduction for personal use. Irs tax forms 2011 download   The depreciation limits are reduced based on your percentage of personal use. Irs tax forms 2011 download If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year. Irs tax forms 2011 download Section 179 deduction. Irs tax forms 2011 download   The section 179 deduction is treated as a depreciation deduction. Irs tax forms 2011 download If you place a car that is not a truck or van in service in 2013, use it only for business, and choose the section 179 deduction, the special depreciation allowance, and the depreciation deduction for that car for 2013 is limited to $11,160. Irs tax forms 2011 download Example. Irs tax forms 2011 download On September 4, 2013, Jack bought a used car for $10,000 and placed it in service. Irs tax forms 2011 download He used it 80% for his business, and he chooses to take a section 179 deduction for the car. Irs tax forms 2011 download The car is not qualified property for purposes of the special depreciation allowance. Irs tax forms 2011 download Before applying the limit, Jack figures his maximum section 179 deduction to be $8,000. Irs tax forms 2011 download This is the cost of his qualifying property (up to the maximum $500,000 amount) multiplied by his business use ($10,000 × 80%). Irs tax forms 2011 download Jack then figures that his section 179 deduction for 2013 is limited to $2,528 (80% of $3,160). Irs tax forms 2011 download He then figures his unadjusted basis of $5,472 (($10,000 × 80%) − $2,528) for determining his depreciation deduction. Irs tax forms 2011 download Jack has reached his maximum depreciation deduction for 2013. Irs tax forms 2011 download For 2014, Jack will use his unadjusted basis of $5,472 to figure his depreciation deduction. Irs tax forms 2011 download Deductions in years after the recovery period. Irs tax forms 2011 download   If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. Irs tax forms 2011 download If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends. Irs tax forms 2011 download Unrecovered basis. Irs tax forms 2011 download   This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use. Irs tax forms 2011 download The recovery period. Irs tax forms 2011 download   For 5-year property, your recovery period is 6 calendar years. Irs tax forms 2011 download A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year. Irs tax forms 2011 download   Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. Irs tax forms 2011 download You determine your unrecovered basis in the 7th year after you placed the car in service. Irs tax forms 2011 download How to treat unrecovered basis. Irs tax forms 2011 download   If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. Irs tax forms 2011 download The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. Irs tax forms 2011 download For example, no deduction is allowed for a year you use your car 100% for personal purposes. Irs tax forms 2011 download Example. Irs tax forms 2011 download In April 2007, Bob bought and placed in service a car he used exclusively in his business. Irs tax forms 2011 download The car cost $31,500. Irs tax forms 2011 download Bob did not claim a section 179 deduction or the special depreciation allowance for the car. Irs tax forms 2011 download He continued to use the car 100% in his business throughout the recovery period (2007 through 2012). Irs tax forms 2011 download For those years, Bob used the MACRS Depreciation Chart (200% declining balance method) and the Maximum Depreciation Deduction for Cars table, earlier, for the applicable tax year to compute his depreciation deductions during the recovery period. Irs tax forms 2011 download Bob's depreciation deductions were subject to the depreciation limits so he will have unrecovered basis at the end of the recovery period as shown in the following table. Irs tax forms 2011 download      MACRS     Deprec. Irs tax forms 2011 download Year % Amount Limit Allowed 2007 20. Irs tax forms 2011 download 00 $6,300 $3,060 $ 3,060 2008 32. Irs tax forms 2011 download 00 10,080 4,900 4,900 2009 19. Irs tax forms 2011 download 20 6,048 2,850 2,850 2010 11. Irs tax forms 2011 download 52 3,629 1,775 1,775 2011 11. Irs tax forms 2011 download 52 3,629 1,775 1,775 2012 5. Irs tax forms 2011 download 76 1,814 1,775 1,775 Total $31,500   16,135 For the correct limit, see Maximum Depreciation Deduction for Cars under “Depreciation Limits,” earlier, for the maximum amount of depreciation allowed each year. Irs tax forms 2011 download   At the end of 2012, Bob had an unrecovered basis in the car of $15,365 ($31,500 – $16,135). Irs tax forms 2011 download If Bob continued to use the car 100% for business in 2013 and later years, he can claim a depreciation deduction equal to the lesser of $1,775 or his remaining unrecovered basis. Irs tax forms 2011 download   If Bob's business use of the car was less than 100% during any year, his depreciation deduction would be less than the maximum amount allowable for that year. Irs tax forms 2011 download However, in determining his unrecovered basis in the car, he would still reduce his original basis by the maximum amount allowable as if the business use had been 100%. Irs tax forms 2011 download For example, if Bob had used his car 60% for business instead of 100%, his allowable depreciation deductions would have been $9,681 ($16,135 × 60%), but he still would have to reduce his basis by $16,135 to determine his unrecovered basis. Irs tax forms 2011 download Table 4-1. Irs tax forms 2011 download 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Irs tax forms 2011 download ) If you claim actual expenses for your car, use the chart below to find the depreciation method and percentage to use for your 2013 return for cars placed in service in 2013. Irs tax forms 2011 download   First, using the left column, find the date you first placed the car in service in 2013. Irs tax forms 2011 download Then select the depreciation method and percentage from column (a), (b), or (c) following the rules explained in this chapter. Irs tax forms 2011 download For cars placed in service before 2013, you must use the same method you used on last year's return unless a decline in your business use requires you to change to the straight line method. Irs tax forms 2011 download Refer back to the MACRS Depreciation Chart for the year you placed the car in service. Irs tax forms 2011 download (See Car Used 50% or Less for Business . Irs tax forms 2011 download )  Multiply the unadjusted basis of your car by your business use percentage. Irs tax forms 2011 download Multiply the result by the percentage you found in the chart to find the amount of your depreciation deduction for 2013. Irs tax forms 2011 download (Also see Depreciation Limits . Irs tax forms 2011 download )   If you placed your car in service after September of any year and you placed other business property in service during the same year, you may have to use the Jan. Irs tax forms 2011 download 1—Sept. Irs tax forms 2011 download 30 percentage instead of the Oct. Irs tax forms 2011 download 1—Dec. Irs tax forms 2011 download 31 percentage for your car. Irs tax forms 2011 download               To find out if this applies to you, determine: 1) the basis of all business property you placed in service after September of that year and 2) the basis of all business property you placed in service during that entire year. Irs tax forms 2011 download If the basis of the property placed in service after September is not more than 40% of the basis of all property (certain property is excluded) placed in service for the entire year, use the percentage for Jan. Irs tax forms 2011 download 1—Sept. Irs tax forms 2011 download 30 for figuring depreciation for your car. Irs tax forms 2011 download See Which Convention Applies? in chapter 4 of Publication 946 for more details. Irs tax forms 2011 download               Example. Irs tax forms 2011 download You buy machinery (basis of $32,000) in May 2013 and a new van (basis of $20,000) in October 2013, both used 100% in your business. Irs tax forms 2011 download You
Español

The Irs Tax Forms 2011 Download

Irs tax forms 2011 download Index Symbols 1231 property sale, Sale of property interest. Irs tax forms 2011 download 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Irs tax forms 2011 download 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Irs tax forms 2011 download 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Irs tax forms 2011 download 501(c)(3) organizations, Student loans. Irs tax forms 2011 download 529 program, Qualified tuition program (QTP). Irs tax forms 2011 download 83(b) election, How to make the choice. Irs tax forms 2011 download A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Irs tax forms 2011 download Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Irs tax forms 2011 download Accrual method taxpayers, Prepaid income. Irs tax forms 2011 download Accrued leave payment At time of retirement or resignation, Accrued leave payment. Irs tax forms 2011 download Disability retirement, Accrued leave payment. Irs tax forms 2011 download Activity not for profit, Activity not for profit. Irs tax forms 2011 download Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Irs tax forms 2011 download Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Irs tax forms 2011 download Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Irs tax forms 2011 download Alien status, waiver of, Waiver of alien status. Irs tax forms 2011 download Aliens Nonresident, Nonresident aliens. Irs tax forms 2011 download Alimony, Alimony. Irs tax forms 2011 download Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Irs tax forms 2011 download Stock options, Alternative minimum tax (AMT). Irs tax forms 2011 download Annuities Charitable gift, Charitable gift annuities. Irs tax forms 2011 download Railroad retirement, Railroad retirement annuities. Irs tax forms 2011 download Tax-sheltered, Limit for tax-sheltered annuities. Irs tax forms 2011 download Archer MSAs, Archer MSA contributions. Irs tax forms 2011 download , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs tax forms 2011 download Armed forces, Military Combat zone bonus, Veterans' benefits. Irs tax forms 2011 download Disability, Disability. Irs tax forms 2011 download Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Irs tax forms 2011 download Qualified reservist distribution, Qualified reservist distribution (QRD). Irs tax forms 2011 download Rehabilitative program payments, Veterans' benefits. Irs tax forms 2011 download Retirement pay, Military retirement pay. Irs tax forms 2011 download Veterans benefits, Veterans' benefits. Irs tax forms 2011 download Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Irs tax forms 2011 download Back pay, award for, Back pay awards. Irs tax forms 2011 download Backup withholding Barter exchange transactions, Backup withholding. Irs tax forms 2011 download Bankruptcy Canceled debt not deemed to be income, Excluded debt. Irs tax forms 2011 download Barter income, Bartering Below-market loans, Below-market loans. Irs tax forms 2011 download Bequest for services, Bequest for services. Irs tax forms 2011 download Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Irs tax forms 2011 download Black lung benefit payments, Black lung benefit payments. Irs tax forms 2011 download Bonuses, Bonuses and awards. Irs tax forms 2011 download , Employee awards or bonuses. Irs tax forms 2011 download Breach of contract Damages as income, Court awards and damages. Irs tax forms 2011 download Bribes, Bribes. Irs tax forms 2011 download Business expenses Reimbursements, Allowances and reimbursements. Irs tax forms 2011 download Business income, Business and Investment Income, More information. Irs tax forms 2011 download C Cafeteria plans, Cafeteria plans. Irs tax forms 2011 download Campaign contributions, Campaign contributions. Irs tax forms 2011 download Campus lodging, Qualified campus lodging. Irs tax forms 2011 download , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Irs tax forms 2011 download Capital gains Recoveries, Capital gains. Irs tax forms 2011 download , Capital gains. Irs tax forms 2011 download Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Irs tax forms 2011 download Incentive stock options (ISOs), Incentive stock options (ISOs). Irs tax forms 2011 download Sale of personal property, Sale of personal items. Irs tax forms 2011 download Car (see Vehicle, employer-provided) Car pools, Car pools. Irs tax forms 2011 download Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Irs tax forms 2011 download Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Irs tax forms 2011 download Catch-up contributions, Catch-up contributions. Irs tax forms 2011 download , Catch-up contributions. Irs tax forms 2011 download Charitable gift annuities, Charitable gift annuities. Irs tax forms 2011 download Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Irs tax forms 2011 download Child support payments, Child support payments. Irs tax forms 2011 download Childcare providers, Childcare providers. Irs tax forms 2011 download , Food program payments to daycare providers. Irs tax forms 2011 download Chronic illness, Chronically ill individual. Irs tax forms 2011 download Accelerated death benefits paid to, Exclusion for chronic illness. Irs tax forms 2011 download Citizens outside U. Irs tax forms 2011 download S. Irs tax forms 2011 download Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Irs tax forms 2011 download Clergy, Clergy Coal, Coal and iron ore. Irs tax forms 2011 download Colleges and universities Faculty lodging, Faculty lodging. Irs tax forms 2011 download Scholarships and fellowships, Scholarships and fellowships. Irs tax forms 2011 download Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Irs tax forms 2011 download Workers', Workers' Compensation Compensatory damages, Other compensation. Irs tax forms 2011 download , Court awards and damages. Irs tax forms 2011 download Constructive receipt of income, Constructively received income. Irs tax forms 2011 download Copyrights Infringement damages, Court awards and damages. Irs tax forms 2011 download Royalties, Copyrights and patents. Irs tax forms 2011 download Corporate directors, Corporate director. Irs tax forms 2011 download Cost-of-living allowances, Government cost-of-living allowances. Irs tax forms 2011 download Court awards, Court awards and damages. Irs tax forms 2011 download (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Irs tax forms 2011 download Credits Recoveries, refiguring of unused credits, Unused tax credits. Irs tax forms 2011 download , Unused tax credits. Irs tax forms 2011 download Currency transactions, foreign, Foreign currency transactions. Irs tax forms 2011 download D Damages from lawsuits, Court awards and damages. Irs tax forms 2011 download Back pay awards, Back pay awards. Irs tax forms 2011 download Breach of contract, Court awards and damages. Irs tax forms 2011 download Compensatory damages, Other compensation. Irs tax forms 2011 download , Court awards and damages. Irs tax forms 2011 download Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Irs tax forms 2011 download Punitive damages, Court awards and damages. Irs tax forms 2011 download Daycare providers, Childcare providers. Irs tax forms 2011 download (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Irs tax forms 2011 download De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Irs tax forms 2011 download (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Irs tax forms 2011 download Nonrecourse debts, Mortgage relief upon sale or other disposition. Irs tax forms 2011 download Recourse, Mortgage relief upon sale or other disposition. Irs tax forms 2011 download Stockholder's, Stockholder debt. Irs tax forms 2011 download Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Irs tax forms 2011 download Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Irs tax forms 2011 download , Nonqualified deferred compensation plans of nonqualified entities. Irs tax forms 2011 download Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Irs tax forms 2011 download Differential wage payments, Differential wage payments. Irs tax forms 2011 download Armed forces, Differential wage payments. Irs tax forms 2011 download Directors' fees, Corporate director. Irs tax forms 2011 download Disability Military, Disability. Irs tax forms 2011 download Pensions, Disability Pensions Workers' compensation, Disability pension. Irs tax forms 2011 download Person with, Persons with disabilities. Irs tax forms 2011 download Unemployment compensation, paid as substitute for, Types of unemployment compensation. Irs tax forms 2011 download Disaster relief Disaster mitigation payments, Disaster mitigation payments. Irs tax forms 2011 download Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Irs tax forms 2011 download Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Irs tax forms 2011 download Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Irs tax forms 2011 download Mortgage loan for early payment, Discounted mortgage loan. Irs tax forms 2011 download Dividends Restricted stock, Dividends received on restricted stock. Irs tax forms 2011 download Divorced taxpayers Stock options exercised incident to divorce, Tax form. Irs tax forms 2011 download Down payment assistance, Down payment assistance. Irs tax forms 2011 download E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Irs tax forms 2011 download Educational institutions Faculty lodging, Faculty lodging. Irs tax forms 2011 download Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs tax forms 2011 download Tax Counseling for the Elderly, Volunteer tax counseling. Irs tax forms 2011 download Election precinct officials, Election precinct official. Irs tax forms 2011 download Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Irs tax forms 2011 download , Catch-up contributions. Irs tax forms 2011 download Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Irs tax forms 2011 download Increased limit for last 3 years prior to retirement age, Increased limit. Irs tax forms 2011 download Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Irs tax forms 2011 download Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Irs tax forms 2011 download Emotional distress damages, Emotional distress. Irs tax forms 2011 download Employee achievement awards, Employee achievement award. Irs tax forms 2011 download Employee awards or bonuses, Employee awards or bonuses. Irs tax forms 2011 download Employee compensation, Employee Compensation, Inherited property not substantially vested. Irs tax forms 2011 download Fringe benefits, Fringe Benefits, Special valuation rules. Irs tax forms 2011 download Restricted property, Restricted Property, Inherited property not substantially vested. Irs tax forms 2011 download Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Irs tax forms 2011 download Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Irs tax forms 2011 download Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Irs tax forms 2011 download Employment Abroad, Employment abroad. Irs tax forms 2011 download Agency fees, Employment agency fees. Irs tax forms 2011 download Contracts Severance pay for cancellation of, Severance pay. Irs tax forms 2011 download Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Irs tax forms 2011 download Conservation Subsidies, Energy conservation subsidies. Irs tax forms 2011 download Utility rebates, Utility rebates. Irs tax forms 2011 download Estate income, Estate and trust income. Irs tax forms 2011 download Estimated tax Unemployment compensation, Tax withholding. Irs tax forms 2011 download Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Irs tax forms 2011 download Expected inheritance, Expected inheritance. Irs tax forms 2011 download Expenses paid by another, Expenses paid by another. Irs tax forms 2011 download Exxon Valdez settlement, Exxon Valdez settlement income. Irs tax forms 2011 download Eligible retirement plan, Contributions to eligible retirement plan. Irs tax forms 2011 download Income averaging, Income averaging. Irs tax forms 2011 download Legal expenses, Legal expenses. Irs tax forms 2011 download Reporting requirement-statement, Statement. Irs tax forms 2011 download F Faculty lodging, Faculty lodging. Irs tax forms 2011 download Fair market value (FMV), Fair market value. Irs tax forms 2011 download Stock options, Grant of option. Irs tax forms 2011 download Farming Qualified farm debt, cancellation of, Excluded debt. Irs tax forms 2011 download Federal employees Accrued leave payment, Accrued leave payment. Irs tax forms 2011 download Cost-of-living allowances, Government cost-of-living allowances. Irs tax forms 2011 download Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Irs tax forms 2011 download Federal income tax Refunds, Federal income tax refund. Irs tax forms 2011 download Fees for services, Fees for services. Irs tax forms 2011 download Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Irs tax forms 2011 download FICA withholding Foreign employers, U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizens working for in U. Irs tax forms 2011 download S. Irs tax forms 2011 download , Social security and Medicare taxes. Irs tax forms 2011 download Paid by employer, Social security and Medicare taxes paid by employer. Irs tax forms 2011 download Fiduciaries Fees for services, Fees for services. Irs tax forms 2011 download , Personal representatives. Irs tax forms 2011 download Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Irs tax forms 2011 download No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Irs tax forms 2011 download Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs tax forms 2011 download Foreign Currency transactions, Foreign currency transactions. Irs tax forms 2011 download Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Irs tax forms 2011 download Income, Reminders Service, Service-connected disability. Irs tax forms 2011 download Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Irs tax forms 2011 download Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Irs tax forms 2011 download Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Irs tax forms 2011 download Repayment of commissions paid in advance, Advance commissions and other earnings. Irs tax forms 2011 download Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Irs tax forms 2011 download Personal property rental, reporting income from, Reporting business income and expenses. Irs tax forms 2011 download Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Irs tax forms 2011 download Personal property rental, reporting income from, Reporting business income and expenses. Irs tax forms 2011 download Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Irs tax forms 2011 download Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Irs tax forms 2011 download Royalties, Royalties Form 1040A Recoveries, Where to report. Irs tax forms 2011 download Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Irs tax forms 2011 download Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Irs tax forms 2011 download Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Irs tax forms 2011 download , Estate and trust income. Irs tax forms 2011 download Form 1065 Partnership return, Partnership return. Irs tax forms 2011 download Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Irs tax forms 2011 download , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Irs tax forms 2011 download Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Irs tax forms 2011 download , Backup withholding. Irs tax forms 2011 download Form 1099-C Cancellation of debt, Form 1099-C. Irs tax forms 2011 download Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Irs tax forms 2011 download Form 1099-G State tax refunds, State tax refund. Irs tax forms 2011 download Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Irs tax forms 2011 download Stock options exercised incident to divorce, Tax form. Irs tax forms 2011 download Form 1099-R Charitable gift annuities, Charitable gift annuities. Irs tax forms 2011 download Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Irs tax forms 2011 download Surrender of life insurance policy for cash, Surrender of policy for cash. Irs tax forms 2011 download Form 1120-POL Political organizations, Campaign contributions. Irs tax forms 2011 download Form 1120S S corporation return, S corporation return. Irs tax forms 2011 download Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Irs tax forms 2011 download , Schedule K-1 (Form 1120S). Irs tax forms 2011 download Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Irs tax forms 2011 download Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Irs tax forms 2011 download Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Irs tax forms 2011 download Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Irs tax forms 2011 download Form SSA-1099 Social security benefit statement, Form SSA-1099. Irs tax forms 2011 download Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Irs tax forms 2011 download Accrued leave payment at time of retirement or resignation, Accrued leave payment. Irs tax forms 2011 download Back pay awards, Back pay awards. Irs tax forms 2011 download Bonuses or awards, Bonuses and awards. Irs tax forms 2011 download Elective deferrals, reporting by employer, Reporting by employer. Irs tax forms 2011 download Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Irs tax forms 2011 download Stock options from employers, Tax form. Irs tax forms 2011 download Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Irs tax forms 2011 download Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Irs tax forms 2011 download Form W-9 Request for taxpayer identification number, Backup withholding. Irs tax forms 2011 download Foster care, Foster care providers. Irs tax forms 2011 download Foster Grandparent Program, National Senior Service Corps programs. Irs tax forms 2011 download Found property, Found property. Irs tax forms 2011 download Free tax services, Free help with your tax return. Irs tax forms 2011 download Fringe benefits, Fringe Benefits, Special valuation rules. Irs tax forms 2011 download Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Irs tax forms 2011 download Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Irs tax forms 2011 download Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Irs tax forms 2011 download Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Irs tax forms 2011 download Vehicle, Employer-provided vehicles. Irs tax forms 2011 download Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Irs tax forms 2011 download G Gambling winnings and losses, Gambling winnings. Irs tax forms 2011 download Gas Royalties from, Oil, gas, and minerals. Irs tax forms 2011 download Gifts, Gifts and inheritances. Irs tax forms 2011 download Holiday gifts from employer, Holiday gifts. Irs tax forms 2011 download Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Irs tax forms 2011 download Group-term life insurance Worksheets, Figuring the taxable cost. Irs tax forms 2011 download , Worksheet 1. Irs tax forms 2011 download Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Irs tax forms 2011 download H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Irs tax forms 2011 download Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Irs tax forms 2011 download Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Irs tax forms 2011 download Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Irs tax forms 2011 download Savings account, Health savings accounts (HSA). Irs tax forms 2011 download Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Irs tax forms 2011 download Hobby losses, Hobby losses. Irs tax forms 2011 download Holding period requirement, Holding period requirement. Irs tax forms 2011 download Holiday gifts, Holiday gifts. Irs tax forms 2011 download Holocaust victims restitution, Holocaust victims restitution. Irs tax forms 2011 download Home, sale of, Sale of home. Irs tax forms 2011 download Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Irs tax forms 2011 download Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Irs tax forms 2011 download Income Assigned, Assignment of income. Irs tax forms 2011 download Business and investment, Business and Investment Income, More information. Irs tax forms 2011 download Constructive receipt of, Constructively received income. Irs tax forms 2011 download Estate and trust, Estate and trust income. Irs tax forms 2011 download Foreign employers, Foreign Employer Illegal, Illegal activities. Irs tax forms 2011 download Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Irs tax forms 2011 download S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Irs tax forms 2011 download Indian money account, Indian money account litigation settlement. Irs tax forms 2011 download Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Irs tax forms 2011 download Inherited IRA, Inherited pension or IRA. Irs tax forms 2011 download Inheritance, Gifts and inheritances. Irs tax forms 2011 download IRA, Inherited pension or IRA. Irs tax forms 2011 download Property not substantially vested, Inherited property not substantially vested. Irs tax forms 2011 download Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Irs tax forms 2011 download Insurance Credit card, Credit card insurance. Irs tax forms 2011 download Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Irs tax forms 2011 download Frozen deposits, Interest on frozen deposits. Irs tax forms 2011 download Mortgage refunds, Mortgage interest refund. Irs tax forms 2011 download Option on insurance, Interest option on insurance. Irs tax forms 2011 download Recovery amounts, Interest on recovery. Irs tax forms 2011 download Savings bond, Interest on qualified savings bonds. Irs tax forms 2011 download State and local government obligations, Interest on state and local government obligations. Irs tax forms 2011 download Interference with business operations Damages as income, Court awards and damages. Irs tax forms 2011 download International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Irs tax forms 2011 download Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Irs tax forms 2011 download IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Irs tax forms 2011 download Itemized deductions Limited, Itemized deductions limited. Irs tax forms 2011 download Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Irs tax forms 2011 download Joint returns Social security benefits or railroad retirement payments, Joint return. Irs tax forms 2011 download Joint state/local tax return Recoveries, Joint state or local income tax return. Irs tax forms 2011 download Jury duty pay, Jury duty. Irs tax forms 2011 download K Kickbacks, Kickbacks. Irs tax forms 2011 download L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Irs tax forms 2011 download Dues, Union benefits and dues. Irs tax forms 2011 download Strike and lockout benefits, Strike and lockout benefits. Irs tax forms 2011 download Unemployment benefits paid from, Payments by a union. Irs tax forms 2011 download Last day of tax year, income received on, Constructively received income. Irs tax forms 2011 download Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Irs tax forms 2011 download Life insurance Employer-owned, Employer-owned life insurance contract. Irs tax forms 2011 download Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Irs tax forms 2011 download Loans, Discounted mortgage loan. Irs tax forms 2011 download (see also Mortgage) Below-market, Below-market loans. Irs tax forms 2011 download Student, Student loans. Irs tax forms 2011 download Lockout benefits, Strike and lockout benefits. Irs tax forms 2011 download Lodging Campus lodging, Qualified campus lodging. Irs tax forms 2011 download , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Irs tax forms 2011 download Replacement housing payments, Replacement housing payments. Irs tax forms 2011 download Long-term care insurance, Long-term care coverage. Irs tax forms 2011 download , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Irs tax forms 2011 download Lump-sum distributions Survivor benefits, Lump-sum payments. Irs tax forms 2011 download M Manufacturer incentive payments, Manufacturer incentive payments. Irs tax forms 2011 download Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs tax forms 2011 download Medical Care reimbursements, Reimbursement for medical care. Irs tax forms 2011 download Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs tax forms 2011 download Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs tax forms 2011 download Benefits, Medicare. Irs tax forms 2011 download Tax paid by employer, Social security and Medicare taxes paid by employer. Irs tax forms 2011 download Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Irs tax forms 2011 download Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Irs tax forms 2011 download 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Irs tax forms 2011 download Discounted loan, Discounted mortgage loan. Irs tax forms 2011 download Interest refund, Mortgage interest refund. Irs tax forms 2011 download Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Irs tax forms 2011 download Relief, Mortgage relief upon sale or other disposition. Irs tax forms 2011 download Motor vehicle, employer-provided, Employer-provided vehicles. Irs tax forms 2011 download Moving expenses Reimbursements, Allowances and reimbursements. Irs tax forms 2011 download , Moving expense reimbursements. Irs tax forms 2011 download MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs tax forms 2011 download N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Irs tax forms 2011 download National Senior Service Corps, National Senior Service Corps programs. Irs tax forms 2011 download No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Irs tax forms 2011 download Nobel prize, Pulitzer, Nobel, and similar prizes. Irs tax forms 2011 download Nonrecourse debt, Mortgage relief upon sale or other disposition. Irs tax forms 2011 download Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Irs tax forms 2011 download Notary fees, Notary public. Irs tax forms 2011 download Notes received for services, Note received for services. Irs tax forms 2011 download Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs tax forms 2011 download O Oil Royalties from, Oil, gas, and minerals. Irs tax forms 2011 download Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Irs tax forms 2011 download Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Irs tax forms 2011 download Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Irs tax forms 2011 download Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Irs tax forms 2011 download Royalties, Copyrights and patents. Irs tax forms 2011 download Peace Corps, Peace Corps. Irs tax forms 2011 download Pensions Clergy, Pension. Irs tax forms 2011 download Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Irs tax forms 2011 download Military, Military retirement pay. Irs tax forms 2011 download Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Irs tax forms 2011 download Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Irs tax forms 2011 download Price reduced after purchase, Price reduced after purchase. Irs tax forms 2011 download Prizes and awards, Bonuses and awards. Irs tax forms 2011 download , Prizes and awards. Irs tax forms 2011 download Achievement awards, Employee achievement award. Irs tax forms 2011 download Employee awards or bonuses, Employee awards or bonuses. Irs tax forms 2011 download Length-of-service awards, Employee achievement award. Irs tax forms 2011 download Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Irs tax forms 2011 download Safety achievement, Employee achievement award. Irs tax forms 2011 download Scholarship prizes, Prizes. Irs tax forms 2011 download Profit-sharing plan, Retirement and profit-sharing plans. Irs tax forms 2011 download Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Irs tax forms 2011 download Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Irs tax forms 2011 download Public transportation passes, employer-provided, Transportation, Transit pass. Irs tax forms 2011 download Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Irs tax forms 2011 download Punitive damages, Court awards and damages. Irs tax forms 2011 download Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Irs tax forms 2011 download R Raffles, Lotteries and raffles. Irs tax forms 2011 download Railroad Retirement annuities, Railroad retirement annuities. Irs tax forms 2011 download Retirement benefits, Social security and equivalent railroad retirement benefits. Irs tax forms 2011 download Sick pay, Railroad sick pay. Irs tax forms 2011 download Unemployment compensation benefits, Types of unemployment compensation. Irs tax forms 2011 download Real estate Qualified real property business debt, cancellation of, Excluded debt. Irs tax forms 2011 download Rebates Cash, Cash rebates. Irs tax forms 2011 download Utility, Utility rebates. Irs tax forms 2011 download Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Irs tax forms 2011 download Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Irs tax forms 2011 download , Unused tax credits. Irs tax forms 2011 download Refunds Federal income tax, Federal income tax refund. Irs tax forms 2011 download Mortgage interest, Mortgage interest refund. Irs tax forms 2011 download State tax, State tax refund. Irs tax forms 2011 download Rehabilitative program payments, Veterans' benefits. Irs tax forms 2011 download Reimbursements Business expenses, Allowances and reimbursements. Irs tax forms 2011 download Casualty losses, Casualty insurance and other reimbursements. Irs tax forms 2011 download Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Irs tax forms 2011 download Moving expenses, Allowances and reimbursements. Irs tax forms 2011 download , Moving expense reimbursements. Irs tax forms 2011 download Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Irs tax forms 2011 download Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Irs tax forms 2011 download Repayments, Repayments, Year of deduction (or credit). Irs tax forms 2011 download Repossession, Canceled sales contract. Irs tax forms 2011 download Restricted property, Restricted Property, Inherited property not substantially vested. Irs tax forms 2011 download Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Irs tax forms 2011 download Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Irs tax forms 2011 download (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Irs tax forms 2011 download Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Irs tax forms 2011 download Roth contributions, Designated Roth contributions. Irs tax forms 2011 download Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Irs tax forms 2011 download Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Irs tax forms 2011 download Sales contracts Cancellation of, Canceled sales contract. Irs tax forms 2011 download SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Irs tax forms 2011 download Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Irs tax forms 2011 download Self-employed persons U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizens working for foreign employers in U. Irs tax forms 2011 download S. Irs tax forms 2011 download treated as, Social security and Medicare taxes. Irs tax forms 2011 download Senior Companion Program, National Senior Service Corps programs. Irs tax forms 2011 download Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Irs tax forms 2011 download Severance pay, Severance pay. Irs tax forms 2011 download Outplacement services, Outplacement services. Irs tax forms 2011 download Sick pay, Sick pay. Irs tax forms 2011 download Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Irs tax forms 2011 download SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Irs tax forms 2011 download Smallpox vaccine injuries, Smallpox vaccine injuries. Irs tax forms 2011 download Social security and Medicare taxes Foreign employers, U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizens working for in U. Irs tax forms 2011 download S. Irs tax forms 2011 download , Social security and Medicare taxes. Irs tax forms 2011 download Paid by employer, Social security and Medicare taxes paid by employer. Irs tax forms 2011 download Social security benefits, Social security and equivalent railroad retirement benefits. Irs tax forms 2011 download Standard deduction Recoveries, Standard deduction limit. Irs tax forms 2011 download , Standard deduction for earlier years. Irs tax forms 2011 download State employees Unemployment benefits paid to, State employees. Irs tax forms 2011 download State or local governments Interest on obligations of, Interest on state and local government obligations. Irs tax forms 2011 download State or local taxes Refunds, State tax refund. Irs tax forms 2011 download Statutory stock option holding period, Sale of the stock. Irs tax forms 2011 download Stock appreciation rights, Stock appreciation rights. Irs tax forms 2011 download Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Irs tax forms 2011 download Grant, Grant of option. Irs tax forms 2011 download Sale, Sale of the stock. Irs tax forms 2011 download Stock options, statutory Exercise, Exercise of option. Irs tax forms 2011 download Grant, Grant of option. Irs tax forms 2011 download Sale, Sale of the stock. Irs tax forms 2011 download Stockholder debts, Stockholder debt. Irs tax forms 2011 download Stolen property, Stolen property. Irs tax forms 2011 download Strike benefits, Strike and lockout benefits. Irs tax forms 2011 download Student loans Cancellation of debt, Student loans. Irs tax forms 2011 download Substantial risk of forfeiture, Substantial risk of forfeiture. Irs tax forms 2011 download Substantially vested property, Substantially vested. Irs tax forms 2011 download Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Irs tax forms 2011 download Supplemental unemployment benefits, Supplemental unemployment benefits. Irs tax forms 2011 download Surviving spouse Life insurance proceeds paid to, Surviving spouse. Irs tax forms 2011 download Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Irs tax forms 2011 download Tax Counseling for the Elderly, Volunteer tax counseling. Irs tax forms 2011 download Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Irs tax forms 2011 download Terminal illness, Exclusion for terminal illness. Irs tax forms 2011 download Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Irs tax forms 2011 download Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Irs tax forms 2011 download Tour guides, free tours for, Free tour. Irs tax forms 2011 download Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Irs tax forms 2011 download , Repayment of benefits. Irs tax forms 2011 download Transferable property, Transferable property. Irs tax forms 2011 download Transit passes, Transportation, Transit pass. Irs tax forms 2011 download Travel agencies Free tour to organizer of group of tourists, Free tour. Irs tax forms 2011 download Travel and transportation expenses Free tours from travel agencies, Free tour. Irs tax forms 2011 download Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Irs tax forms 2011 download School children, transporting of, Transporting school children. Irs tax forms 2011 download Trusts Grantor trusts, Grantor trust. Irs tax forms 2011 download Income, Estate and trust income. Irs tax forms 2011 download Tuition program, qualified (QTP), Qualified tuition program (QTP). Irs tax forms 2011 download Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Irs tax forms 2011 download V VA payments, VA payments. Irs tax forms 2011 download Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Irs tax forms 2011 download Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Irs tax forms 2011 download Employer-provided, Employer-provided vehicles. Irs tax forms 2011 download Veterans benefits, Veterans' benefits. Irs tax forms 2011 download Disability compensation, Retroactive VA determination. Irs tax forms 2011 download Retroactive VA determination, Retroactive VA determination. Irs tax forms 2011 download Special statute of limitations. Irs tax forms 2011 download , Special statute of limitations. Irs tax forms 2011 download Viatical settlements, Viatical settlement. Irs tax forms 2011 download Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Irs tax forms 2011 download Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Irs tax forms 2011 download W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Irs tax forms 2011 download Winter energy payments, Payments to reduce cost of winter energy. Irs tax forms 2011 download Withholding Barter exchange transactions, Backup withholding. Irs tax forms 2011 download Unemployment compensation, Tax withholding. Irs tax forms 2011 download Work-training programs, Work-training program. Irs tax forms 2011 download Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Irs tax forms 2011 download , Worksheet 1. Irs tax forms 2011 download Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications