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

Previous Year Tax Return

Free Tax Extension FilingTax Filing Sites Federal California State Tax ReturnsIrs 1040ez FormFree 1040 Ez Filing1040 Ez For 20111040nr Filing OnlineAmend Federal Tax Return 2011Efile State Taxes FreeFree Income Tax FilingTurbotax Premier Federal & State Returns Plus Federal E File 2013Free File State TaxesHow To File State And Federal Taxes For Free2012 Tax Forms 1040 EzPrior Year Taxes1040ez OnlinePrintable 1040ez Form 2011Filing An Amended ReturnFile 2011 Taxes In 2013 FreeFillable 1040x1040x Amendment FormHow To File Tax AmendmentIrs Form EzHow To Amend A Tax ReturnMy1040ezH&r Block TaxcutTax Form 1040ez 2014Can I File A 1040x OnlinePrepare 1040x Online2012 Tax Forms2010 Tax Form 1040Federal Tax Ez Form 2011File State Taxes For FreeFile 2007 Tax Return OnlineH&r Free FileTax Amended1040ez Free Efile540ez FormFile Federal Taxes Online For FreeFederal Tax Forms 2011 EzMississippi State Tax Return Forms 2012

Previous Year Tax Return

Previous year tax return Index A Accidentes, Pérdidas deducibles. Previous year tax return , Pérdidas no deducibles. Previous year tax return Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. Previous year tax return , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Previous year tax return Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. Previous year tax return Cambio de idea, Si cambia de idea. Previous year tax return Declaración enmendada, Declaración enmendada. Previous year tax return Documento escrito requerido, Documento escrito requerido. Previous year tax return Límite de 3 años, Límite de 3 años. Previous year tax return Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. Previous year tax return Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. Previous year tax return Valor justo de mercado de, Valor de automóviles. Previous year tax return Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. Previous year tax return , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. Previous year tax return Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. Previous year tax return Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Previous year tax return Pago adelantado, Pago adelantado. Previous year tax return Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. Previous year tax return Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. Previous year tax return Bienes extraviados o perdidos, Bienes extraviados o perdidos. Previous year tax return Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. Previous year tax return Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. Previous year tax return Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. Previous year tax return C Comentarios sobre la publicación, Comentarios y sugerencias. Previous year tax return Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. Previous year tax return Cómo calcular una pérdida, Comprobación de las pérdidas por robo. Previous year tax return Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. Previous year tax return Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. Previous year tax return , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. Previous year tax return Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. Previous year tax return Tabla 1, Tabla 1. Previous year tax return Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Previous year tax return Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. Previous year tax return Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. Previous year tax return , Contribuyentes casados. Previous year tax return Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. Previous year tax return Gastos imprevistos, Gastos afines. Previous year tax return Jardines, Jardines. Previous year tax return Limpieza, Costos de limpieza y reparaciones. Previous year tax return Protección, Costos de protección. Previous year tax return Reparaciones, Costos de limpieza y reparaciones. Previous year tax return Reposición, Costos de reposición. Previous year tax return Tasaciones, Costos de fotografías y tasaciones. Previous year tax return Costos de limpieza, Costos de limpieza y reparaciones. Previous year tax return Costos de protección, Costos de protección. Previous year tax return Costos de reparación, Costos de limpieza y reparaciones. Previous year tax return Costos de reposición, Costos de reposición. Previous year tax return D Declaración enmendada, Declaración enmendada. Previous year tax return Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Previous year tax return Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Previous year tax return , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. Previous year tax return Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. Previous year tax return Documentación de la pérdida, Comprobación de las pérdidas por robo. Previous year tax return Donaciones en efectivo, Donaciones en efectivo. Previous year tax return E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. Previous year tax return Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Previous year tax return Expropiaciones forzosas, Expropiaciones forzosas. Previous year tax return F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. Previous year tax return Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. Previous year tax return Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Previous year tax return Formulario 1040, Anexo A, Bienes de uso personal. Previous year tax return Formulario 1040, Anexo D, Bienes de uso personal. Previous year tax return Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Previous year tax return Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. Previous year tax return Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. Previous year tax return G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. Previous year tax return Reembolsos, Ganancias por reembolsos. Previous year tax return Gastos afines, Gastos afines. Previous year tax return Gastos imprevistos, Gastos afines. Previous year tax return I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. Previous year tax return L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Previous year tax return Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. Previous year tax return Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. Previous year tax return Pérdidas en zonas de desastre, Pérdida de inventario por desastre. Previous year tax return Pérdida de madera en pie, Pérdida de madera en pie. Previous year tax return Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. Previous year tax return Cuándo declarar, Si cambia de idea. Previous year tax return (Tabla 3), Tabla 3. Previous year tax return Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. Previous year tax return Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. Previous year tax return Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. Previous year tax return , Tabla 3. Previous year tax return Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. Previous year tax return Pérdidas deducibles, Pérdidas deducibles. Previous year tax return Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. Previous year tax return Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. Previous year tax return Cuándo deducir, Cuándo deducir la pérdida. Previous year tax return Tabla 3, Tabla 3. Previous year tax return Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. Previous year tax return Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Previous year tax return , Pérdidas en Zonas de Desastre Documentación, Documentación. Previous year tax return Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. Previous year tax return Inventario, Pérdida de inventario por desastre. Previous year tax return Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. Previous year tax return Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Previous year tax return Plazos Tributarios Aplazados, Zona de desastre con cobertura. Previous year tax return Préstamo federal cancelado, Préstamo federal cancelado. Previous year tax return Reglas para vivienda principal, Vivienda principal en zona de desastre. Previous year tax return , Ganancias. Previous year tax return Vivienda inhabitable, Vivienda inhabitable por desastre. Previous year tax return Pérdidas en zonas de desastre, Pérdida del inquilino. Previous year tax return Pérdidas no deducibles, Pérdidas no deducibles. Previous year tax return Pérdidas por hecho fortuito, Tabla 3. Previous year tax return Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. Previous year tax return Cuándo declarar, Pérdidas. Previous year tax return Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. Previous year tax return Deterioro progresivo, Deterioro progresivo. Previous year tax return Pérdidas deducibles, Pérdidas deducibles. Previous year tax return Pérdidas no deducibles, Pérdidas no deducibles. Previous year tax return Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Previous year tax return Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. Previous year tax return Comprobación de las, Comprobación de las pérdidas por robo. Previous year tax return Cuándo declarar, Pérdidas. Previous year tax return Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. Previous year tax return Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Previous year tax return Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Previous year tax return Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. Previous year tax return Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. Previous year tax return Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. Previous year tax return Cuándo declarar, Pérdida del inquilino. Previous year tax return Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. Previous year tax return Propiedad de reposición Base de, Base de la propiedad de reposición. Previous year tax return Vivienda principal, Vivienda principal repuesta. Previous year tax return Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. Previous year tax return Reducción de intereses y multas, Reducción de intereses y multas. Previous year tax return Reducción de multas, Reducción de intereses y multas. Previous year tax return Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. Previous year tax return Donaciones en efectivo, Donaciones en efectivo. Previous year tax return Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. Previous year tax return Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Previous year tax return Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. Previous year tax return S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. Previous year tax return Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Previous year tax return Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. Previous year tax return Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. Previous year tax return Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. Previous year tax return Sugerencias para la publicación, Comentarios y sugerencias. Previous year tax return T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. Previous year tax return Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. Previous year tax return Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. Previous year tax return Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. Previous year tax return , Costos de fotografías y tasaciones. Previous year tax return V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Previous year tax return Valor sentimental, Valor sentimental. Previous year tax return Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Is My Residential Rental Income Taxable and/or Are My Expenses Deductible?

Note: This application does not address the rental income and expense of timeshares.

Information You Will Need:

  • Type of rental payment(s) received
  • Type of rental expense(s) paid
  • The number of days rented and the number of personal use days, if any

Estimated Completion Time:  15 minutes.  However: 5 minutes of inactivity will end the interview and you will be forced to start over.

Begin

Page Last Reviewed or Updated: 14-Feb-2014

The Previous Year Tax Return

Previous year tax return Index A Accounting method Accrual, Accrual Method, Accrual method. Previous year tax return Automatic procedures, Automatic change procedures. Previous year tax return Cash, Cash Method, Cash method. Previous year tax return Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. Previous year tax return Administrator, Executor or administrator. Previous year tax return Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). Previous year tax return Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). Previous year tax return Appeal rights, Appeals. Previous year tax return Appreciation, Appreciation. Previous year tax return Audits, Examinations (audits). Previous year tax return Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. Previous year tax return Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. Previous year tax return Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). Previous year tax return Cash discount, Cash discounts. Previous year tax return , Cash discounts. Previous year tax return Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. Previous year tax return Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. Previous year tax return Claim for refund, Refunds. Previous year tax return Collection of tax, Collections. Previous year tax return Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. Previous year tax return Condemned property, Condemned property. Previous year tax return Consignments, Consignments. Previous year tax return Construction allowances, Construction allowances. Previous year tax return Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). Previous year tax return Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). Previous year tax return Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). Previous year tax return Disabled access, Disabled access credit (Form 8826). Previous year tax return Distilled spirits, Distilled spirits credit (Form 8906). Previous year tax return Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). Previous year tax return How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Previous year tax return Investment, Investment credit (Form 3468). Previous year tax return Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). Previous year tax return Low-income housing, Low-income housing credit (Form 8586). Previous year tax return New markets, New markets credit (Form 8874). Previous year tax return Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). Previous year tax return Orphan drug, Orphan drug credit (Form 8820). Previous year tax return Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). Previous year tax return Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Previous year tax return Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Previous year tax return Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). Previous year tax return Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). Previous year tax return Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Previous year tax return Work opportunity, Work opportunity credit (Form 5884). Previous year tax return D Damages, Damages. Previous year tax return Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. Previous year tax return Refund offset against, Offset against debts. Previous year tax return Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. Previous year tax return Business bad debt, Business bad debt. Previous year tax return Calendar tax year, Calendar tax year. Previous year tax return Cash discount, Cash discounts. Previous year tax return , Cash discounts. Previous year tax return Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. Previous year tax return Entertainment expenses, Entertainment expenses. Previous year tax return Fair market value, Fair market value. Previous year tax return Fiscal tax year, Fiscal tax year. Previous year tax return Fringe benefit, Fringe benefits. Previous year tax return Local transportation expenses, Local transportation expenses. Previous year tax return Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. Previous year tax return Ordinary expense, Introduction Principal place of business, Principal place of business. Previous year tax return Qualified long-term real property, Qualified long-term real property. Previous year tax return Qualified real property business debt, Cancellation of qualified real property business debt. Previous year tax return Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. Previous year tax return Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. Previous year tax return Tax home, Local transportation expenses. Previous year tax return Trade discount, Trade discounts. Previous year tax return , Cash discounts. Previous year tax return Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. Previous year tax return Depreciation, recapture, Recapture of depreciation. Previous year tax return Direct seller, Direct seller. Previous year tax return , Real estate agent or direct seller. Previous year tax return Disabled access credit, Disabled access credit (Form 8826). Previous year tax return Disposition of property Business property, Introduction Installment sale, Installment sales. Previous year tax return , Installment sales. Previous year tax return Like-kind exchange, Like-kind exchanges. Previous year tax return , Like-kind exchanges. Previous year tax return , Exchange of like-kind property. Previous year tax return Nontaxable exchange, Nontaxable exchanges. Previous year tax return Sale of a business, Sale of a business. Previous year tax return Distilled spirits credit, Distilled spirits credit (Form 8906). Previous year tax return Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. Previous year tax return Drawing account, Merchandise withdrawn from sale. Previous year tax return Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. Previous year tax return EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. Previous year tax return Employee benefit programs, Fringe benefits. Previous year tax return Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). Previous year tax return Employment taxes About, Employment Taxes Deduction for, Employment taxes. Previous year tax return Entertainment expenses, Entertainment expenses. Previous year tax return (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. Previous year tax return Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). Previous year tax return Excise taxes About, Excise Taxes Deduction for, Excise taxes. Previous year tax return Executor, Executor or administrator. Previous year tax return Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. Previous year tax return Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. Previous year tax return , Fishing crew member. Previous year tax return Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. Previous year tax return 1099-B (barter), Information returns. Previous year tax return 1099-MISC (miscellaneous), Form 1099-MISC. Previous year tax return , Information returns. Previous year tax return 1128 (change tax year), Change in tax year. Previous year tax return 2210 (underpayment of estimated tax), Penalty for underpayment of tax. Previous year tax return 2290 (excise tax for heavy trucks), Form 2290. Previous year tax return 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). Previous year tax return 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. Previous year tax return 4684 (casualty and theft), Casualties and thefts. Previous year tax return 4797 (sale of business property), Dispositions of business property and depreciable property. Previous year tax return , Condemned property. Previous year tax return , Listed property. Previous year tax return 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). Previous year tax return 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. Previous year tax return 720 (excise tax return), Form 720. Previous year tax return 8300 (cash payments over $10,000), Form 8300. Previous year tax return 8586 (low-income housing), Low-income housing credit (Form 8586). Previous year tax return 8594 (asset acquisition), Sale of a business. Previous year tax return 8820 (orphan drug credit), Orphan drug credit (Form 8820). Previous year tax return 8824 (like-kind exchange), Like-kind exchanges. Previous year tax return , Like-kind exchanges. Previous year tax return 8826 (disabled access credit), Disabled access credit (Form 8826). Previous year tax return 8829 (business in home), Deduction limit. Previous year tax return 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Previous year tax return 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Previous year tax return 8857 (innocent spouse), Innocent spouse relief. Previous year tax return 8874 (new markets credit), New markets credit (Form 8874). Previous year tax return 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). Previous year tax return 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). Previous year tax return 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). Previous year tax return 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). Previous year tax return 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). Previous year tax return 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). Previous year tax return , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). Previous year tax return 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). Previous year tax return 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). Previous year tax return 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). Previous year tax return 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. Previous year tax return SS-4 (application for EIN), Employer identification number (EIN). Previous year tax return SS-5 (application for SSN), Social security number (SSN). Previous year tax return W-2 (report wages), Form W-2. Previous year tax return W-4 (employee withholding), Employee. Previous year tax return W-7 (application for ITIN), Individual taxpayer identification number (ITIN). Previous year tax return W-9 (request for TIN), Other payee. Previous year tax return Fringe benefits, Fringe benefits. Previous year tax return Fuel taxes, Fuel taxes. Previous year tax return G Gains and losses, Gains and losses. Previous year tax return General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. Previous year tax return Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. Previous year tax return Husband and wife business, Business owned and operated by spouses. Previous year tax return I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. Previous year tax return Gains and losses, Gains and losses. Previous year tax return Kickbacks, Kickbacks. Previous year tax return Kinds of income, Kinds of Income Lost income payments, Lost income payments. Previous year tax return Other, Other Income Paid to a third party, Income paid to a third party. Previous year tax return Personal property rent, Personal Property Rents Promissory notes, Promissory notes. Previous year tax return Recapture of depreciation, Recapture of depreciation. Previous year tax return Recovery of items previously deducted, Recovery of items previously deducted. Previous year tax return Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. Previous year tax return Income tax About, Income Tax Deduction for, Income taxes. Previous year tax return How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. Previous year tax return Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. Previous year tax return , Employment Taxes, Sole proprietor or independent contractor. Previous year tax return Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Previous year tax return Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. Previous year tax return Installment sales, Installment sales. Previous year tax return Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. Previous year tax return Prepayment, Prepayment. Previous year tax return Proceeds, Insurance proceeds. Previous year tax return Self-employed health, Self-employed health insurance deduction. Previous year tax return Insurance agent Former, Insurance agent, former. Previous year tax return Retired, Insurance agent, retired. Previous year tax return Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). Previous year tax return K Kickbacks, Kickbacks. Previous year tax return , Expenses You Cannot Deduct L Lease bonus, Lease bonus. Previous year tax return Lease cancellation payments, Lease cancellation payments. Previous year tax return Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. Previous year tax return , Exchange of like-kind property. Previous year tax return Limited liability company, Limited liability company (LLC). Previous year tax return Listed property, Listed property. Previous year tax return Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. Previous year tax return Lodging, Meals and lodging. Previous year tax return Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. Previous year tax return Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). Previous year tax return Low-income housing credit, Low-income housing credit (Form 8586). Previous year tax return M Meals, Meals and lodging. Previous year tax return (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. Previous year tax return Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). Previous year tax return N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). Previous year tax return Newspaper carrier or distributor, Newspaper carrier or distributor. Previous year tax return Newspaper or magazine vendor, Newspaper or magazine vendor. Previous year tax return Nonbusiness bad debt, Nonbusiness bad debts. Previous year tax return Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). Previous year tax return Nondeductible insurance premiums, Nondeductible premiums. Previous year tax return Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. Previous year tax return Not income Appreciation, Appreciation. Previous year tax return Consignments, Consignments. Previous year tax return Constructions allowances, Construction allowances. Previous year tax return Exchange of like-kind property, Exchange of like-kind property. Previous year tax return Leasehold improvements, Leasehold improvements. Previous year tax return Loans, Loans. Previous year tax return Sales tax, Sales tax. Previous year tax return Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. Previous year tax return , Notary public. Previous year tax return O Occupations, selected Administrator, Executor or administrator. Previous year tax return Direct seller, Direct seller. Previous year tax return , Real estate agent or direct seller. Previous year tax return Executor, Executor or administrator. Previous year tax return Fishing crew member, Fishing crew member. Previous year tax return Insurance agent, former, Insurance agent, former. Previous year tax return Insurance agent, retired, Insurance agent, retired. Previous year tax return Newspaper carrier or distributor, Newspaper carrier or distributor. Previous year tax return Newspaper or magazine vendor, Newspaper or magazine vendor. Previous year tax return Notary public, Notary public. Previous year tax return Public official, Public official. Previous year tax return Real estate agent, Real estate agent or direct seller. Previous year tax return Securities dealer, Securities dealer. Previous year tax return Securities trader, Securities trader. Previous year tax return Office in the home, Office in the home. Previous year tax return (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). Previous year tax return P Parking fees, Parking fees and tolls. Previous year tax return Partners, husband and wife, Business owned and operated by spouses. Previous year tax return Pay, kinds of, Kinds of pay. Previous year tax return Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. Previous year tax return Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. Previous year tax return Failure to file information returns, Penalties. Previous year tax return Failure to furnish correct payee statements, Penalties. Previous year tax return Underpayment of tax, Penalty for underpayment of tax. Previous year tax return Waiver of, Waiver of penalties. Previous year tax return Pension plans, Pension Plans Personal property tax, Personal property tax. Previous year tax return Prepaid expense Extends useful life, Prepayment. Previous year tax return Rent, Rent paid in advance. Previous year tax return Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. Previous year tax return Public official, Public official. Previous year tax return Punitive damages, Punitive damages. Previous year tax return Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). Previous year tax return Qualified real property business debt, Qualified real property business debt. Previous year tax return R Real estate Agent, Real estate agent or direct seller. Previous year tax return Dealer, Real estate dealer. Previous year tax return Rent, Real Estate Rents Taxes, Real estate taxes. Previous year tax return Recovery of items previously deducted, Recovery of items previously deducted. Previous year tax return Refund Inquiries, Refund inquiries. Previous year tax return Offsets against debts, Offset against debts. Previous year tax return Related persons Unreasonable rent, Unreasonable rent. Previous year tax return Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Previous year tax return Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. Previous year tax return Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. Previous year tax return Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. Previous year tax return Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. Previous year tax return Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. Previous year tax return Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. Previous year tax return Child employed by parent, Child employed by parent. Previous year tax return Church employee, Church employee. Previous year tax return Community property income, Community Property Income Deduction for, Self-employment tax. Previous year tax return Earning credits, Earning credits in 2013 and 2014. Previous year tax return Effects of using an optional method, Effects of using an optional method. Previous year tax return Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. Previous year tax return Gain or loss, Gain or Loss Government employee, State or local government employee. Previous year tax return , Foreign government or international organization employee. Previous year tax return Joint return, Joint return. Previous year tax return Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. Previous year tax return Subject to, Maximum earnings subject to self-employment tax. Previous year tax return Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. Previous year tax return Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. Previous year tax return Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. Previous year tax return Regular method, Regular Method Residing abroad, U. Previous year tax return S. Previous year tax return citizen or resident alien residing abroad. Previous year tax return Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. Previous year tax return Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. Previous year tax return Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. Previous year tax return Property, Section 179 property. Previous year tax return Securities Dealer, Securities dealer. Previous year tax return Trader, Securities trader. Previous year tax return Self-employed health insurance deduction, Self-employed health insurance deduction. Previous year tax return Self-employment tax (see SE tax) Settlement payments, Settlement payments. Previous year tax return Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. Previous year tax return Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). Previous year tax return Social security coverage, Social security coverage. Previous year tax return Social security number (SSN), Social security number (SSN). Previous year tax return Sole proprietor, Sole proprietor. Previous year tax return , Sole proprietor or independent contractor. Previous year tax return Sport utility vehicle, Section 179 deduction. Previous year tax return Standard mileage rate, Standard mileage rate. Previous year tax return For 2011, What's New for 2013 Statutory employee, Statutory employee. Previous year tax return Suggestions for publication, Comments and suggestions. Previous year tax return SUV, Section 179 deduction. Previous year tax return T Tax home, Local transportation expenses. Previous year tax return , Travel expenses. Previous year tax return Tax preparation fees, Tax preparation fees. Previous year tax return Tax refund Claim for, Refunds. Previous year tax return Offset against debts, Offset against debts. Previous year tax return Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. Previous year tax return Change in, Change in tax year. Previous year tax return Fiscal, Fiscal tax year. Previous year tax return Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. Previous year tax return Excise, Excise Taxes, Excise taxes. Previous year tax return Fuel, Fuel taxes. Previous year tax return Income, Income Tax, Income taxes. Previous year tax return Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Previous year tax return Personal property, Personal property tax. Previous year tax return Real estate, Real estate taxes. Previous year tax return Sales, Sales tax. Previous year tax return Self-employment, Self-Employment (SE) Tax, Self-employment tax. Previous year tax return Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. Previous year tax return Tolls, Parking fees and tolls. Previous year tax return Trade discount, Trade discounts. Previous year tax return , Trade discounts. Previous year tax return Trade or business, Trade or business. Previous year tax return Trailer park owner, Trailer park owner. Previous year tax return Transportation expenses, Local transportation expenses. Previous year tax return Travel expenses, Travel expenses. Previous year tax return U Underpayment of tax penalty, Penalty for underpayment of tax. Previous year tax return Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). Previous year tax return Prev  Up     Home   More Online Publications