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

Print 1040ez Forms

Federal Form 1040ez2013 State Income Tax FormsState Efile1040ez Worksheet Line FHarold Washington College Free Tax Service2012 Taxes1040ez2012Free 2012 Tax Forms2012 1040a Tax Form1040 Ez Tax ReturnIrs For 1040x2011 Tax Return Online2010 Taxes Cheap 1099 G Form W 2File A Free State Tax ReturnFree Tax FilingDownload 2012 Tax FormsWhat Can Students Write Off On Taxes1040v Tax FormH&r Block 1040nr2011 Amended Tax Return FormFree H&r Block TaxesFree Online Tax Software 2010File 2011 Taxes In 2013 Free2010 Tax Return FormsFile 2011 Tax Return FreeUnemployed Tax FilingAmending A Tax Return With TurbotaxTurbotax 2012 State Taxes1040ez Tax Tables1040x Tax Return For Prior Year InstructionsAmendment To Tax Return1040 Ez Tax Table1040x Form 2011Tax Return H&r BlockHow To File Taxes1040ez Irs FormFree 2011 Tax FormsForms For Filing State Tax ReturnsFree Military TurbotaxTurbotax Military

Print 1040ez Forms

Print 1040ez forms 3. Print 1040ez forms   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Print 1040ez forms Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Print 1040ez forms An exclusion from gross income is generally income you receive that is not included in your U. Print 1040ez forms S. Print 1040ez forms income and is not subject to U. Print 1040ez forms S. Print 1040ez forms tax. Print 1040ez forms This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Print 1040ez forms Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Print 1040ez forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Print 1040ez forms S. Print 1040ez forms Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Print 1040ez forms Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Print 1040ez forms Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Print 1040ez forms The exclusion is $97,600 in 2013. Print 1040ez forms In addition, you may be able to exclude or deduct certain foreign housing amounts. Print 1040ez forms You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Print 1040ez forms For more information, see Publication 54. Print 1040ez forms Foreign country. Print 1040ez forms    A foreign country is any territory under the sovereignty of a government other than that of the United States. Print 1040ez forms   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Print 1040ez forms It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Print 1040ez forms   The term “foreign country” does not include U. Print 1040ez forms S. Print 1040ez forms possessions or territories. Print 1040ez forms It does not include the Antarctic region. Print 1040ez forms Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Print 1040ez forms Interest Income Interest income that is not connected with a U. Print 1040ez forms S. Print 1040ez forms trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Print 1040ez forms State and local government obligations. Print 1040ez forms   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Print 1040ez forms S. Print 1040ez forms possession, generally is not included in income. Print 1040ez forms However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Print 1040ez forms Portfolio interest. Print 1040ez forms   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Print 1040ez forms To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Print 1040ez forms Note. Print 1040ez forms For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Print 1040ez forms Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Print 1040ez forms Obligations in registered form. Print 1040ez forms   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Print 1040ez forms   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Print 1040ez forms   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Print 1040ez forms For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Print 1040ez forms Obligations not in registered form. Print 1040ez forms    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Print 1040ez forms A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Print 1040ez forms   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Print 1040ez forms In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Print 1040ez forms Interest that does not qualify as portfolio interest. Print 1040ez forms   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Print 1040ez forms You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Print 1040ez forms Contingent interest. Print 1040ez forms   Portfolio interest does not include contingent interest. Print 1040ez forms Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Print 1040ez forms For exceptions, see Internal Revenue Code section 871(h)(4)(C). Print 1040ez forms Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Print 1040ez forms Related persons. Print 1040ez forms   Related persons include the following. Print 1040ez forms Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Print 1040ez forms ), and lineal descendants (children, grandchildren, etc. Print 1040ez forms ). Print 1040ez forms Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Print 1040ez forms Certain corporations, partnerships, and other entities. Print 1040ez forms For details, see Nondeductible Loss in chapter 2 of Publication 544. Print 1040ez forms Exception for existing debt. Print 1040ez forms   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Print 1040ez forms Dividend Income The following dividend income is exempt from the 30% tax. Print 1040ez forms Certain dividends paid by foreign corporations. Print 1040ez forms   There is no 30% tax on U. Print 1040ez forms S. Print 1040ez forms source dividends you receive from a foreign corporation. Print 1040ez forms See Second exception under Dividends in chapter 2 for how to figure the amount of U. Print 1040ez forms S. Print 1040ez forms source dividends. Print 1040ez forms Certain interest-related dividends. Print 1040ez forms   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Print 1040ez forms The mutual fund will designate in writing which dividends are interest-related dividends. Print 1040ez forms Certain short-term capital gain dividends. Print 1040ez forms   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Print 1040ez forms The mutual fund will designate in writing which dividends are short-term capital gain dividends. Print 1040ez forms This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Print 1040ez forms Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Print 1040ez forms S. Print 1040ez forms source income may be exempt from U. Print 1040ez forms S. Print 1040ez forms tax, but only if you meet one of the situations discussed next. Print 1040ez forms Employees of foreign persons, organizations, or offices. Print 1040ez forms   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Print 1040ez forms S. Print 1040ez forms sources and is tax exempt if you meet all three of the following conditions. Print 1040ez forms You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Print 1040ez forms S. Print 1040ez forms corporation, a U. Print 1040ez forms S. Print 1040ez forms partnership, or a U. Print 1040ez forms S. Print 1040ez forms citizen or resident. Print 1040ez forms You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Print 1040ez forms Your pay for these services is not more than $3,000. Print 1040ez forms If you do not meet all three conditions, your income from personal services performed in the United States is U. Print 1040ez forms S. Print 1040ez forms source income and is taxed according to the rules in chapter 4. Print 1040ez forms   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Print 1040ez forms To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Print 1040ez forms If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Print 1040ez forms   A day means a calendar day during any part of which you are physically present in the United States. Print 1040ez forms Example 1. Print 1040ez forms During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Print 1040ez forms S. Print 1040ez forms partnership. Print 1040ez forms Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Print 1040ez forms That office paid him a total gross salary of $2,800 for those services. Print 1040ez forms During 2013, he was not engaged in a trade or business in the United States. Print 1040ez forms The salary is not considered U. Print 1040ez forms S. Print 1040ez forms source income and is exempt from U. Print 1040ez forms S. Print 1040ez forms tax. Print 1040ez forms Example 2. Print 1040ez forms The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Print 1040ez forms He received $2,875 in 2013, and $1,625 in 2014. Print 1040ez forms During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Print 1040ez forms Henry's salary is U. Print 1040ez forms S. Print 1040ez forms source income and is taxed under the rules in chapter 4. Print 1040ez forms Crew members. Print 1040ez forms   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Print 1040ez forms S. Print 1040ez forms possession is not U. Print 1040ez forms S. Print 1040ez forms source income and is exempt from U. Print 1040ez forms S. Print 1040ez forms tax. Print 1040ez forms This exemption does not apply to compensation for services performed on foreign aircraft. Print 1040ez forms Students and exchange visitors. Print 1040ez forms   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Print 1040ez forms   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Print 1040ez forms It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Print 1040ez forms   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Print 1040ez forms Foreign employer. Print 1040ez forms   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Print 1040ez forms S. Print 1040ez forms possession by a U. Print 1040ez forms S. Print 1040ez forms corporation, a U. Print 1040ez forms S. Print 1040ez forms partnership, or an individual who is a U. Print 1040ez forms S. Print 1040ez forms citizen or resident. Print 1040ez forms   The term “foreign employer” does not include a foreign government. Print 1040ez forms Pay from a foreign government that is exempt from U. Print 1040ez forms S. Print 1040ez forms income tax is discussed in chapter 10. Print 1040ez forms Income from certain annuities. Print 1040ez forms   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Print 1040ez forms S. Print 1040ez forms income tax if you meet both of the following conditions. Print 1040ez forms You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Print 1040ez forms At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Print 1040ez forms S. Print 1040ez forms citizens or residents. Print 1040ez forms   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Print 1040ez forms S. Print 1040ez forms citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Print 1040ez forms   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Print 1040ez forms Income affected by treaties. Print 1040ez forms   Income of any kind that is exempt from U. Print 1040ez forms S. Print 1040ez forms tax under a treaty to which the United States is a party is excluded from your gross income. Print 1040ez forms Income on which the tax is only limited by treaty, however, is included in gross income. Print 1040ez forms See chapter 9. Print 1040ez forms Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Print 1040ez forms Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Print 1040ez forms If you are married and file a joint return, you may be able to exclude up to $500,000. Print 1040ez forms For information on the requirements for this exclusion, see Publication 523. Print 1040ez forms This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Print 1040ez forms Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Print 1040ez forms The rules discussed here apply to both resident and nonresident aliens. Print 1040ez forms If a nonresident alien receives a grant that is not from U. Print 1040ez forms S. Print 1040ez forms sources, it is not subject to U. Print 1040ez forms S. Print 1040ez forms tax. Print 1040ez forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Print 1040ez forms S. Print 1040ez forms sources. Print 1040ez forms A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Print 1040ez forms Candidate for a degree. Print 1040ez forms   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Print 1040ez forms Eligible educational institution. Print 1040ez forms   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Print 1040ez forms Qualified education expenses. Print 1040ez forms   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Print 1040ez forms These items must be required of all students in your course of instruction. Print 1040ez forms However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Print 1040ez forms Expenses that do not qualify. Print 1040ez forms   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Print 1040ez forms This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Print 1040ez forms Scholarship or fellowship amounts used to pay these costs are taxable. Print 1040ez forms Amounts used to pay expenses that do not qualify. Print 1040ez forms   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Print 1040ez forms Payment for services. Print 1040ez forms   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Print 1040ez forms This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Print 1040ez forms Example. Print 1040ez forms On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Print 1040ez forms As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Print 1040ez forms Of the $2,500 scholarship, $1,000 represents payment for her services. Print 1040ez forms Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Print 1040ez forms Prev  Up  Next   Home   More Online Publications
Español

Culture and Ethnic Groups

Explore American culture and ethnic groups.

Asian American History and Culture

Hispanic and Latino History and Culture

The Print 1040ez Forms

Print 1040ez forms Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. Print 1040ez forms Ordering forms and publications. Print 1040ez forms Useful Items - You may want to see: Reminder Photographs of missing children. Print 1040ez forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Print 1040ez forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Print 1040ez forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Print 1040ez forms Introduction This publication provides supplemental federal income tax information for partnerships and partners. Print 1040ez forms It supplements the information provided in the Instructions for Form 1065, U. Print 1040ez forms S. Print 1040ez forms Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). Print 1040ez forms Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Print 1040ez forms Partners must include partnership items on their tax returns. Print 1040ez forms For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. Print 1040ez forms Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. Print 1040ez forms Certain partnerships must have a tax matters partner (TMP) who is also a general partner. Print 1040ez forms For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. Print 1040ez forms 6231(a)(7)-1 of the regulations. Print 1040ez forms Many rules in this publication do not apply to partnerships that file Form 1065-B, U. Print 1040ez forms S. Print 1040ez forms Return of Income for Electing Large Partnerships. Print 1040ez forms For the rules that apply to these partnerships, see the instructions for Form 1065-B. Print 1040ez forms However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. Print 1040ez forms Withholding on foreign partner or firm. Print 1040ez forms   If a partnership acquires a U. Print 1040ez forms S. Print 1040ez forms real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). Print 1040ez forms If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. Print 1040ez forms A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. Print 1040ez forms S. Print 1040ez forms trade or business. Print 1040ez forms A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. Print 1040ez forms   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Print 1040ez forms Comments and suggestions. Print 1040ez forms   We welcome your comments about this publication and your suggestions for future editions. Print 1040ez forms   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. Print 1040ez forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Print 1040ez forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Print 1040ez forms    You can send us comments from www. Print 1040ez forms irs. Print 1040ez forms gov/formspubs. Print 1040ez forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Print 1040ez forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Print 1040ez forms Tax questions. Print 1040ez forms   If you have a tax question, check the information available at IRS. Print 1040ez forms gov or call 1-800-829-4933. Print 1040ez forms We cannot answer tax questions at the address listed above. Print 1040ez forms Ordering forms and publications. Print 1040ez forms    Visit www. Print 1040ez forms irs. Print 1040ez forms gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. Print 1040ez forms Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Print 1040ez forms Prev  Up  Next   Home   More Online Publications