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State Tax File

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State Tax File

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TEB FAQs

Tax Exempt Bonds FAQs Regarding Reissuance
Frequently asked questions regarding the application of reissuance rules under section 1001 of the Internal Revenue Code.

Frequently Asked Questions on Tax Credit Bonds and Specified Tax Credit bonds
List of question and answers concerning Tax Credit and Specified Tax Credit Bonds.

Frequently Asked Questions on Filing Requirements for Build America Bonds, Recovery Zone Economic Development Bonds and Specified Tax Credit Bonds
FAQs on filing build America, recovery zone economic development, and specified tax credit bonds.

Frequently Asked Questions on Build America Bonds and Recovery Zone Ecomonic Development Bonds
Frequently asked questions on Build America and Recovery Zone Ecomonic Development bonds.

Tax Exempt Bond FAQs Regarding Record Retention Requirements
During the course of an examination, TEB agents request material records and information necessary to support a municipal bond issue's compliance with IRC section 103.

Page Last Reviewed or Updated: 26-Mar-2014

The State Tax File

State tax file Index A Abatement of interest and penalties, Abatement of interest and penalties. State tax file Accidents, Deductible losses. State tax file , Nondeductible losses. State tax file Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. State tax file , Adjustments to Basis Amended returns, Amended return. State tax file Appraisals, Appraisal. State tax file , Costs of photographs and appraisals. State tax file Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. State tax file Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. State tax file , Adjustments to Basis Replacement property, Basis of replacement property. State tax file Business or income-producing property, Business or income-producing property. State tax file Business purposes, property used partly for, Property used partly for business and partly for personal purposes. State tax file C Cars Accidents, Deductible losses. State tax file Fair market value of, Car value. State tax file Cash gifts, Cash gifts. State tax file Casualty losses, Table 3. State tax file When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. State tax file Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. State tax file Nondeductible losses, Nondeductible losses. State tax file Progressive deterioration, Progressive deterioration. State tax file Proof of, Casualty loss proof. State tax file When to report, Losses. State tax file Workbooks for listing property, Workbooks for casualties and thefts. State tax file Clean up costs, Cost of cleaning up or making repairs. State tax file Condemnation, Condemnations. State tax file Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. State tax file Clean up, Cost of cleaning up or making repairs. State tax file Incidental expenses, Related expenses. State tax file Landscaping, Landscaping. State tax file Photographs taken after loss, Costs of photographs and appraisals. State tax file Protection, Cost of protection. State tax file Repair, Cost of cleaning up or making repairs. State tax file Replacement, Replacement cost. State tax file D Death of taxpayer Postponement of gain, Death of a taxpayer. State tax file Deductible losses, Deductible losses. State tax file Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. State tax file , Table 3. State tax file When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. State tax file Reporting Loss on Deposits When to report, Loss on deposits. State tax file Disaster area losses, Lessee's loss. State tax file Claiming on amended return, Claiming a disaster loss on an amended return. State tax file Federal loan canceled, Federal loan canceled. State tax file Federally declared disaster, Business or income-producing property located in a federally declared disaster area. State tax file , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. State tax file Form 1040X, How to report the loss on Form 1040X. State tax file Home made unsafe, Home made unsafe by disaster. State tax file How to deduct loss in preceding year, How to deduct your loss in the preceding year. State tax file Inventory, Disaster loss to inventory. State tax file Main home rules, Main home in disaster area. State tax file , Gains. State tax file Qualified disaster mitigation payments, Qualified disaster mitigation payments. State tax file Qualified disaster relief payments, Qualified disaster relief payments. State tax file Records to keep, Records. State tax file Tax deadlines postponed, Covered disaster area. State tax file When to deduct, When to deduct the loss. State tax file Table 3, Table 3. State tax file When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. State tax file Disaster relief grants, Disaster relief. State tax file Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. State tax file F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. State tax file Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. State tax file Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. State tax file , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. State tax file Figuring loss, Theft loss proof. State tax file , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. State tax file Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. State tax file Form 1040, Schedule D, Personal-use property. State tax file Form 1040X Disaster area losses, How to report the loss on Form 1040X. State tax file Form 4684 Reporting gains and losses on personal-use property, Personal-use property. State tax file Free tax services, Free help with your tax return. State tax file G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. State tax file Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. State tax file H Help (see Tax help) I Incidental expenses, Related expenses. State tax file Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. State tax file Interest abatement, Abatement of interest and penalties. State tax file Inventory losses, Loss of inventory. State tax file Disaster area losses, Disaster loss to inventory. State tax file L Landscaping, Landscaping. State tax file Leased property, Leased property. State tax file When to report, Lessee's loss. State tax file Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. State tax file Records of, Theft loss proof. State tax file Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. State tax file (Table 3), Table 3. State tax file When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. State tax file , Married taxpayers. State tax file Mislaid or lost property, Mislaid or lost property. State tax file Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. State tax file Nondeductible losses, Nondeductible losses. State tax file P Payments for living expenses, Insurance payments for living expenses. State tax file Penalty abatement, Abatement of interest and penalties. State tax file Personal property Loss deduction, figuring of, Personal property. State tax file Personal-use property Reporting gains and losses, Personal-use property. State tax file Personal-use real property, Exception for personal-use real property. State tax file Photographs Documentation of loss, Costs of photographs and appraisals. State tax file Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. State tax file Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. State tax file Changing mind, Changing your mind. State tax file Replacement property acquired after return filed, Replacement property acquired after return filed. State tax file Replacement property acquired before return filed, Replacement property acquired before return filed. State tax file Required statement, Required statement. State tax file Substituting replacement property, Substituting replacement property. State tax file Three-year limit, Three-year limit. State tax file Proof of loss, Proof of Loss Protection costs, Cost of protection. State tax file Publications (see Tax help) R Records of loss, Theft loss proof. State tax file Recovered stolen property, Recovered stolen property. State tax file Reimbursements Cash gifts, Cash gifts. State tax file Disaster relief, Disaster relief. State tax file Employer's emergency disaster fund, Employer's emergency disaster fund. State tax file Failure to file a claim, Failure to file a claim for reimbursement. State tax file Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. State tax file Related person, replacement property bought from, Buying replacement property from a related person. State tax file Repair costs, Cost of cleaning up or making repairs. State tax file Replacement cost, Replacement cost. State tax file Replacement period, Replacement Period Extension of, Extension. State tax file Replacement property, Replacement Property Advance payment, Advance payment. State tax file Basis adjustment to corporation's property, Basis adjustment to corporation's property. State tax file Basis of, Basis of replacement property. State tax file Main home, Main home replaced. State tax file In disaster area, Main home in disaster area. State tax file Postponement of gain, Replacement property acquired before return filed. State tax file Reporting gains and losses, Reporting a gain. State tax file , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. State tax file Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. State tax file Table 1, Table 1. State tax file Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. State tax file Personal-use property, Personal-use property. State tax file Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. State tax file State disaster relief grants for businesses, State disaster relief grants for businesses. State tax file Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. State tax file Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. State tax file When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. State tax file Mislaid or lost property, Mislaid or lost property. State tax file Proof of, Theft loss proof. State tax file When to deduct (Table 3), Table 3. State tax file When To Deduct a Casualty or Theft Loss When to report, Losses. State tax file Workbooks for listing property, Workbooks for casualties and thefts. State tax file Timber loss, Timber loss. State tax file W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. State tax file Prev  Up     Home   More Online Publications