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Previous Year Tax Return

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Previous Year Tax Return

Previous year tax return Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Previous year tax return Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Previous year tax return Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Previous year tax return , Adjustment of partner's basis in partnership. Previous year tax return , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Previous year tax return , Basis adjustment due to casualty loss. Previous year tax return Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Previous year tax return Change in use, Property changed from personal use. Previous year tax return Cost, Cost as Basis Depreciable basis, Depreciable basis. Previous year tax return Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Previous year tax return Term interest, Basis adjustments. Previous year tax return Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Previous year tax return Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Previous year tax return Casualty loss, effect of, Basis adjustment due to casualty loss. Previous year tax return Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Previous year tax return Computer (see Listed property) Computer software, Computer software. Previous year tax return , Off-the-shelf computer software. Previous year tax return Containers, Containers. Previous year tax return Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Previous year tax return Copyright, Patents and copyrights. Previous year tax return (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Previous year tax return Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Previous year tax return , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Previous year tax return Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Previous year tax return Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Previous year tax return , Election of ADS. Previous year tax return Declining balance (150% DB) method, 150% election. Previous year tax return Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Previous year tax return Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Previous year tax return Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Previous year tax return Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Previous year tax return Free tax services, Free help with your tax return. Previous year tax return G General asset account Abusive transaction, Abusive transactions. Previous year tax return Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Previous year tax return General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Previous year tax return Qualified infrastructure property, Qualified infrastructure property. Previous year tax return Qualified property, Qualified property. Previous year tax return Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Previous year tax return Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Previous year tax return Investment use of property, partial, Partial business or investment use. Previous year tax return Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Previous year tax return Leasehold improvement property, defined, Qualified leasehold improvement property. Previous year tax return , Qualified leasehold improvement property. Previous year tax return Life tenant, Life tenant. Previous year tax return (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Previous year tax return Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Previous year tax return Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Previous year tax return Improvements to, Improvements to listed property. Previous year tax return Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Previous year tax return Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Previous year tax return M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Previous year tax return , Office in the home. Previous year tax return Ownership, incidents of, Incidents of ownership. Previous year tax return P Partial business use, Partial business use. Previous year tax return Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Previous year tax return (see also Section 197 intangibles) Personal property, Personal property. Previous year tax return Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Previous year tax return , Leased property. Previous year tax return Listed, What Is Listed Property? Personal, Personal property. Previous year tax return Real, Real property. Previous year tax return Retired from service, Retired From Service Tangible personal, Tangible personal property. Previous year tax return Term interest, Certain term interests in property. Previous year tax return Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Previous year tax return , Qualified leasehold improvement property. Previous year tax return Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Previous year tax return Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Previous year tax return General asset account, abusive transaction, Abusive transactions. Previous year tax return Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Previous year tax return Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Previous year tax return , Related persons. Previous year tax return , Related persons. Previous year tax return , Related persons. Previous year tax return , Related person. Previous year tax return , Related persons. Previous year tax return Rent-to-own property, defined, Qualified rent-to-own property. Previous year tax return Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Previous year tax return Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Previous year tax return Revoking ADS election, Electing ADS. Previous year tax return General asset account election, Revoking an election. Previous year tax return Section 179 election, Revoking an election. Previous year tax return S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Previous year tax return Carryover, Carryover of disallowed deduction. Previous year tax return Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Previous year tax return Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Previous year tax return Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Previous year tax return , Off-the-shelf computer software. Previous year tax return Sound recording, Films, video tapes, and recordings. Previous year tax return Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Previous year tax return Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Previous year tax return T Tangible personal property, Tangible personal property. Previous year tax return Term interest, Certain term interests in property. Previous year tax return Trade-in of property, Trade-in of other property. Previous year tax return Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Previous year tax return Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Previous year tax return MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
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Page Last Reviewed or Updated: 04-Sep-2013

The Previous Year Tax Return

Previous year tax return Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. Previous year tax return Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. Previous year tax return Prev  Up  Next   Home   More Online Publications