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State Tax Filing Software

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State Tax Filing Software

State tax filing software Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). State tax filing software Nonbusiness income (line 7). State tax filing software Nonbusiness capital losses. State tax filing software Business capital losses. State tax filing software Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. State tax filing software Step 1. State tax filing software   Complete your tax return for the year. State tax filing software You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. State tax filing software Estates and trusts — Form 1041, line 22. State tax filing software   If the amount on that line is not negative, stop here — you do not have an NOL. State tax filing software Step 2. State tax filing software   Determine whether you have an NOL and its amount. State tax filing software See How To Figure an NOL , later. State tax filing software If you do not have an NOL, stop here. State tax filing software Step 3. State tax filing software   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. State tax filing software See When To Use an NOL , later. State tax filing software Step 4. State tax filing software   Deduct the NOL in the carryback or carryforward year. State tax filing software See How To Claim an NOL Deduction , later. State tax filing software If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. State tax filing software Step 5. State tax filing software   Determine the amount of your unused NOL. State tax filing software See How To Figure an NOL Carryover , later. State tax filing software Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. State tax filing software Note. State tax filing software   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. State tax filing software How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. State tax filing software There are rules that limit what you can deduct when figuring an NOL. State tax filing software In general, the following items are not allowed when figuring an NOL. State tax filing software Any deduction for personal exemptions. State tax filing software Capital losses in excess of capital gains. State tax filing software The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. State tax filing software Nonbusiness deductions in excess of nonbusiness income. State tax filing software The net operating loss deduction. State tax filing software The domestic production activities deduction. State tax filing software Form 1045, Schedule A. State tax filing software   Use Form 1045, Schedule A, to figure an NOL. State tax filing software The following discussion explains Schedule A and includes an illustrated example. State tax filing software   First, complete Form 1045, Schedule A, line 1, using amounts from your return. State tax filing software If line 1 is a negative amount, you may have an NOL. State tax filing software   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. State tax filing software Nonbusiness deductions (line 6). State tax filing software   Enter on line 6 deductions that are not connected to your trade or business or your employment. State tax filing software Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. State tax filing software   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. State tax filing software   Do not enter business deductions on line 6. State tax filing software These are deductions that are connected to your trade or business. State tax filing software They include the following. State tax filing software State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). State tax filing software Moving expenses. State tax filing software Educator expenses. State tax filing software The deduction for the deductible part of self-employed health insurance. State tax filing software Domestic production activities deduction. State tax filing software Rental losses. State tax filing software Loss on the sale or exchange of business real estate or depreciable property. State tax filing software Your share of a business loss from a partnership or an S corporation. State tax filing software Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. State tax filing software If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). State tax filing software Loss on the sale of accounts receivable (if you use an accrual method of accounting). State tax filing software Interest and litigation expenses on state and federal income taxes related to your business. State tax filing software Unrecovered investment in a pension or annuity claimed on a decedent's final return. State tax filing software Payment by a federal employee to buy back sick leave used in an earlier year. State tax filing software Nonbusiness income (line 7). State tax filing software   Enter on line 7 only income that is not related to your trade or business or your employment. State tax filing software For example, enter your annuity income, dividends, and interest on investments. State tax filing software Also, include your share of nonbusiness income from partnerships and S corporations. State tax filing software   Do not include on line 7 the income you receive from your trade or business or your employment. State tax filing software This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. State tax filing software Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. State tax filing software Adjustment for section 1202 exclusion (line 17). State tax filing software   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. State tax filing software Adjustments for capital losses (lines 19–22). State tax filing software   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. State tax filing software Nonbusiness capital losses. State tax filing software   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). State tax filing software If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. State tax filing software Business capital losses. State tax filing software   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). State tax filing software Domestic production activities deduction (line 23). State tax filing software   You cannot take the domestic production activities deduction when figuring your NOL. State tax filing software Enter on line 23 any domestic production activities deduction claimed on your return. State tax filing software NOLs from other years (line 24). State tax filing software   You cannot deduct any NOL carryovers or carrybacks from other years. State tax filing software Enter the total amount of your NOL deduction for losses from other years. State tax filing software Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. State tax filing software It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. State tax filing software Example. State tax filing software Glenn Johnson is in the retail record business. State tax filing software He is single and has the following income and deductions on his Form 1040 for 2013. State tax filing software See the illustrated Form 1040 , later. State tax filing software INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). State tax filing software However, to figure whether he has an NOL, certain deductions are not allowed. State tax filing software He uses Form 1045, Schedule A, to figure his NOL. State tax filing software See the Illustrated Form 1045, Schedule A , later. State tax filing software The following items are not allowed on Form 1045, Schedule A. State tax filing software Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. State tax filing software Please click the link to view the image. State tax filing software Form 1040, page 1 This image is too large to be displayed in the current screen. State tax filing software Please click the link to view the image. State tax filing software Form 1040, page 2 This image is too large to be displayed in the current screen. State tax filing software Please click the link to view the image. State tax filing software Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). State tax filing software You can, however, choose not to carry back an NOL and only carry it forward. State tax filing software See Waiving the Carryback Period , later. State tax filing software You cannot deduct any part of the NOL remaining after the 20-year carryforward period. State tax filing software NOL year. State tax filing software   This is the year in which the NOL occurred. State tax filing software Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. State tax filing software Eligible loss. State tax filing software   The carryback period for eligible losses is 3 years. State tax filing software Only the eligible loss portion of the NOL can be carried back 3 years. State tax filing software An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. State tax filing software Qualified small business. State tax filing software   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. State tax filing software If the business did not exist for this entire 3-year period, use the period the business was in existence. State tax filing software   An eligible loss does not include a farming loss or a qualified disaster loss. State tax filing software Farming loss. State tax filing software   The carryback period for a farming loss is 5 years. State tax filing software Only the farming loss portion of the NOL can be carried back 5 years. State tax filing software A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. State tax filing software Farming business. State tax filing software   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. State tax filing software A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. State tax filing software The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. State tax filing software   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. State tax filing software It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. State tax filing software Waiving the 5-year carryback. State tax filing software   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. State tax filing software To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. State tax filing software If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). State tax filing software Attach an election statement to your amended return, and write “Filed pursuant to section 301. State tax filing software 9100-2” at the top of the statement. State tax filing software Once made, this choice is irrevocable. State tax filing software Qualified disaster loss. State tax filing software   The carryback period for a qualified disaster loss is 5 years. State tax filing software Only the qualified disaster loss portion of the NOL can be carried back 5 years. State tax filing software A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. State tax filing software Qualified disaster expenses. State tax filing software   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. State tax filing software Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. State tax filing software Note. State tax filing software Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. State tax filing software Excluded losses. State tax filing software   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. State tax filing software   A qualified disaster loss also does not include any losses from any gambling or animal racing property. State tax filing software Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. State tax filing software Specified liability loss. State tax filing software   The carryback period for a specified liability loss is 10 years. State tax filing software Only the specified liability loss portion of the NOL can be carried back 10 years. State tax filing software Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. State tax filing software   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. State tax filing software For details, see section 172(f). State tax filing software Waiving the 10-year carryback. State tax filing software   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. State tax filing software To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. State tax filing software If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). State tax filing software Attach a statement to your amended return and write “Filed pursuant to section 301. State tax filing software 9100-2” at the top of the statement. State tax filing software Once made, this choice is irrevocable. State tax filing software Waiving the Carryback Period You can choose not to carry back your NOL. State tax filing software If you make this choice, then you can use your NOL only in the 20-year carryforward period. State tax filing software (This choice means you also choose not to carry back any alternative tax NOL. State tax filing software ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. State tax filing software This statement must show that you are choosing to waive the carryback period under section 172(b)(3). State tax filing software If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). State tax filing software Attach a statement to your amended return, and write “Filed pursuant to section 301. State tax filing software 9100-2” at the top of the statement. State tax filing software Once you choose to waive the carryback period, it generally is irrevocable. State tax filing software If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. State tax filing software If you do not file this statement on time, you cannot waive the carryback period. State tax filing software How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. State tax filing software If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. State tax filing software If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. State tax filing software Start by carrying it to the first tax year after the NOL year. State tax filing software If you do not use it up, carry the unused part to the next year. State tax filing software Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. State tax filing software Example 1. State tax filing software You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. State tax filing software No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. State tax filing software You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. State tax filing software Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. State tax filing software If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. State tax filing software Example 2. State tax filing software Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. State tax filing software You begin using the $4,000 in 2010. State tax filing software As shown in the following chart, $3,000 of this NOL is used in 2010. State tax filing software The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. State tax filing software Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. State tax filing software If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. State tax filing software If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. State tax filing software NOL resulting in no taxable income. State tax filing software   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. State tax filing software See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. State tax filing software Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. State tax filing software You can get your refund faster by using Form 1045, but you have a shorter time to file it. State tax filing software You can use Form 1045 to apply an NOL to all carryback years. State tax filing software If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. State tax filing software Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. State tax filing software Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. State tax filing software Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). State tax filing software Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. State tax filing software Form 1045. State tax filing software   You can apply for a quick refund by filing Form 1045. State tax filing software This form results in a tentative adjustment of tax in the carryback year. State tax filing software See the Illustrated Form 1045 . State tax filing software at the end of this discussion. State tax filing software   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. State tax filing software   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. State tax filing software If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. State tax filing software For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. State tax filing software Form 1040X. State tax filing software   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. State tax filing software File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. State tax filing software For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. State tax filing software   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . State tax filing software Refiguring your tax. State tax filing software   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. State tax filing software (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. State tax filing software ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. State tax filing software Refigure the following items. State tax filing software The special allowance for passive activity losses from rental real estate activities. State tax filing software Taxable social security and tier 1 railroad retirement benefits. State tax filing software IRA deductions. State tax filing software Excludable savings bond interest. State tax filing software Excludable employer-provided adoption benefits. State tax filing software The student loan interest deduction. State tax filing software The tuition and fees deduction. State tax filing software   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. State tax filing software (Enter your NOL deduction on Form 1045, line 10. State tax filing software On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. State tax filing software )   Next, refigure your taxable income. State tax filing software (On Form 1045, use lines 12 through 15 and the “After carryback” column. State tax filing software ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. State tax filing software Refigure the following items. State tax filing software The itemized deduction for medical expenses. State tax filing software The itemized deduction for qualified mortgage insurance premiums. State tax filing software The itemized deduction for casualty losses. State tax filing software Miscellaneous itemized deductions subject to the 2% limit. State tax filing software The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). State tax filing software The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). State tax filing software Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). State tax filing software    Do not refigure the itemized deduction for charitable contributions. State tax filing software   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. State tax filing software Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. State tax filing software (On Form 1045, use lines 16 through 25, and the “After carryback” column. State tax filing software ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. State tax filing software If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. State tax filing software   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. State tax filing software Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). State tax filing software Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). State tax filing software You must attach a statement that shows all the important facts about the NOL. State tax filing software Your statement should include a computation showing how you figured the NOL deduction. State tax filing software If you deduct more than one NOL in the same year, your statement must cover each of them. State tax filing software Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. State tax filing software If you file a joint return, the NOL deduction is limited to the income of that spouse. State tax filing software For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. State tax filing software After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. State tax filing software Refund limit. State tax filing software   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. State tax filing software You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. State tax filing software The refund cannot be more than the joint overpayment. State tax filing software Attach a statement showing how you figured your refund. State tax filing software Figuring your share of a joint tax liability. State tax filing software   There are five steps for figuring your share of the refigured joint tax liability. State tax filing software Figure your total tax as though you had filed as married filing separately. State tax filing software Figure your spouse's total tax as though your spouse had also filed as married filing separately. State tax filing software Add the amounts in (1) and (2). State tax filing software Divide the amount in (1) by the amount in (3). State tax filing software Multiply the refigured tax on your joint return by the amount figured in (4). State tax filing software This is your share of the joint tax liability. State tax filing software Figuring your contribution toward tax paid. State tax filing software   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. State tax filing software If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. State tax filing software Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. State tax filing software Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). State tax filing software Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. State tax filing software However, treat the NOL deduction as a joint NOL. State tax filing software If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. State tax filing software Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. State tax filing software Separate to joint return. State tax filing software   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. State tax filing software Joint to separate returns. State tax filing software   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. State tax filing software Joint return in NOL year. State tax filing software   Figure each spouse's share of the joint NOL through the following steps. State tax filing software Figure each spouse's NOL as if he or she filed a separate return. State tax filing software See How To Figure an NOL , earlier. State tax filing software If only one spouse has an NOL, stop here. State tax filing software All of the joint NOL is that spouse's NOL. State tax filing software If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). State tax filing software The result is spouse A's share of the joint NOL. State tax filing software The rest of the joint NOL is spouse B's share. State tax filing software Example 1. State tax filing software Mark and Nancy are married and file a joint return for 2013. State tax filing software They have an NOL of $5,000. State tax filing software They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. State tax filing software Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. State tax filing software Mark does not have any NOL to carry back. State tax filing software Nancy can carry back the entire $5,000 NOL to her 2011 separate return. State tax filing software Example 2. State tax filing software Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. State tax filing software Figured separately, his NOL is $1,800 and her NOL is $3,000. State tax filing software The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. State tax filing software The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. State tax filing software Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). State tax filing software Joint return in previous carryback or carryforward year. State tax filing software   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. State tax filing software If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. State tax filing software Figure each spouse's modified taxable income as if he or she filed a separate return. State tax filing software See Modified taxable income under How To Figure an NOL Carryover , later. State tax filing software Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). State tax filing software This is spouse A's share of the joint modified taxable income. State tax filing software Subtract the amount figured in (2) from the joint modified taxable income. State tax filing software This is spouse B's share of the joint modified taxable income. State tax filing software Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. State tax filing software Add the amounts figured in (2) and (4). State tax filing software Subtract the amount figured in (5) from spouse A's NOL deduction. State tax filing software This is spouse A's share of the joint carryover. State tax filing software The rest of the joint carryover is spouse B's share. State tax filing software Example. State tax filing software Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. State tax filing software In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. State tax filing software They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. State tax filing software Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). State tax filing software Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. State tax filing software Then they figure their shares of the $5,000 carryover as follows. State tax filing software Step 1. State tax filing software   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. State tax filing software   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . State tax filing software 75 Sam's share of joint MTI $11,250 Step 3. State tax filing software   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. State tax filing software   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. State tax filing software   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. State tax filing software   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. State tax filing software She has no carryover to 2012. State tax filing software Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. State tax filing software His carryover to 2012 is $5,000. State tax filing software Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. State tax filing software It includes a filled-in page 1 of Form 1045. State tax filing software Example. State tax filing software Martha Sanders is a self-employed contractor. State tax filing software Martha's 2013 deductions are more than her 2013 income because of a business loss. State tax filing software She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. State tax filing software Her filing status in both years was single. State tax filing software See the filled-in Form 1045 later. State tax filing software Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). State tax filing software (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. State tax filing software ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. State tax filing software Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. State tax filing software 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. State tax filing software 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. State tax filing software 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. State tax filing software On line 10, Martha enters her $10,000 NOL deduction. State tax filing software Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). State tax filing software To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. State tax filing software Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. State tax filing software 5%)]. State tax filing software This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. State tax filing software Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. State tax filing software She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. State tax filing software Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. State tax filing software The decrease in tax because of her NOL deduction (line 27) is $1,612. State tax filing software Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. State tax filing software She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). State tax filing software This image is too large to be displayed in the current screen. State tax filing software Please click the link to view the image. State tax filing software Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. State tax filing software You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. State tax filing software Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. State tax filing software If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. State tax filing software Modified taxable income. State tax filing software   Your modified taxable income is your taxable income figured with the following changes. State tax filing software You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. State tax filing software You cannot claim a deduction for capital losses in excess of your capital gains. State tax filing software Also, you must increase your taxable income by the amount of any section 1202 exclusion. State tax filing software You cannot claim the domestic production activities deduction. State tax filing software You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. State tax filing software You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). State tax filing software This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. State tax filing software To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. State tax filing software   Your taxable income as modified cannot be less than zero. State tax filing software Form 1045, Schedule B. State tax filing software   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. State tax filing software Do not use Form 1045, Schedule B, for a carryforward year. State tax filing software If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. State tax filing software Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. State tax filing software It includes a filled-in Form 1045, Schedule B. State tax filing software Example. State tax filing software Ida Brown runs a small clothing shop. State tax filing software In 2013, she has an NOL of $36,000 that she carries back to 2011. State tax filing software She has no other carrybacks or carryforwards to 2011. State tax filing software Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. State tax filing software She is single and claimed only one personal exemption of $3,700. State tax filing software During that year, she gave $1,450 in charitable contributions. State tax filing software Her medical expenses were $3,000. State tax filing software She also deducted $1,650 in taxes and $3,125 in home mortgage interest. State tax filing software Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. State tax filing software The deduction for medical expenses was limited to expenses over 7. State tax filing software 5% of adjusted gross income (. State tax filing software 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). State tax filing software The deductions for taxes and home mortgage interest were not subject to any limits. State tax filing software She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. State tax filing software She had no other deductions in 2011 (except the NOL deduction). State tax filing software Her taxable income (figured without the NOL deduction) for the year was $24,700. State tax filing software Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. State tax filing software She did not itemize her deductions in 2012. State tax filing software She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. State tax filing software She had no other deductions in 2012 (other than the NOL deduction). State tax filing software Her taxable income, therefore, was ($425). State tax filing software Ida's $36,000 carryback will result in her having 2011 taxable income of zero. State tax filing software She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. State tax filing software She completes the column for the first preceding tax year ended 12/31/12. State tax filing software See the illustrated Form 1045, Schedule B , shown later. State tax filing software Column 1, line 1. State tax filing software Ida enters $36,000, her 2013 net operating loss, on line 1. State tax filing software Column 1, line 2. State tax filing software She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. State tax filing software Column 1, line 3. State tax filing software Ida enters her net capital loss deduction of $1,000 on line 3. State tax filing software Column 1, lines 4 and 5. State tax filing software Ida had no section 1202 exclusion or domestic production activities deduction in 2011. State tax filing software She enters zero on lines 4 and 5. State tax filing software Column 1, line 6. State tax filing software Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. State tax filing software Ida enters zero on line 6. State tax filing software Column 1, line 7. State tax filing software Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. State tax filing software On line 7, she enters the total adjustment from line 38. State tax filing software Column 1, line 8. State tax filing software Ida enters the deduction for her personal exemption of $3,700 for 2011. State tax filing software Column 1, line 9. State tax filing software After combining lines 2 through 8, Ida's modified taxable income is $29,475. State tax filing software Column 1, line 10. State tax filing software Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). State tax filing software She enters the $6,525 carryover on line 10. State tax filing software She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. State tax filing software (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. State tax filing software ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. State tax filing software Column 1, line 11. State tax filing software Ida's adjusted gross income for 2011 was $35,000. State tax filing software Column 1, line 12. State tax filing software She adds lines 3 through 6 and enters $1,000 on line 12. State tax filing software (This is her net capital loss deduction added back, which modifies her adjusted gross income. State tax filing software ) Column 1, line 13. State tax filing software Her modified adjusted gross income for 2011 is now $36,000. State tax filing software Column 1, line 14. State tax filing software On her 2011 tax return, she deducted $375 as medical expenses. State tax filing software Column 1, line 15. State tax filing software Her actual medical expenses were $3,000. State tax filing software Column 1, line 16. State tax filing software She multiplies her modified adjusted gross income, $36,000, by . State tax filing software 075. State tax filing software She enters $2,700 on line 16. State tax filing software Column 1, line 17. State tax filing software She substracts $2,700 from her actual medical expenses, $3,000. State tax filing software She enters $300 on line 17. State tax filing software This is her modified medical deduction. State tax filing software Column 1, line 18. State tax filing software The difference between her medical deduction and her modified medical deduction is $75. State tax filing software She enters this on line 18. State tax filing software Column 1, lines 19 through 21. State tax filing software Ida had no deduction for qualified mortgage insurance premiums in 2011. State tax filing software She skips lines 19 and 20 and enters zero on line 21. State tax filing software Column 1, line 22. State tax filing software She enters her modified adjusted gross income of $36,000 on line 22. State tax filing software Column 1, line 23. State tax filing software She had no other carrybacks to 2011 and enters zero on line 23. State tax filing software Column 1, line 24. State tax filing software Her modified adjusted gross income remains $36,000. State tax filing software Column 1, line 25. State tax filing software Her actual contributions for 2011 were $1,450, which she enters on line 25. State tax filing software Column 1, line 26. State tax filing software She now refigures her charitable contributions based on her modified adjusted gross income. State tax filing software Her contributions are well below the 50% limit, so she enters $1,450 on line 26. State tax filing software Column 1, line 27. State tax filing software The difference is zero. State tax filing software Column 1, lines 28 through 37. State tax filing software Ida had no casualty losses or deductions for miscellaneous items in 2011. State tax filing software She skips lines 28 through 31 and lines 33 through 36. State tax filing software Ida enters zero on lines 32 and 37. State tax filing software Column 1, line 38. State tax filing software She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. State tax filing software She carries this figure to line 7. State tax filing software Column 2, line 1. State tax filing software Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. State tax filing software Column 2, line 2. State tax filing software She enters ($425), her 2012 taxable income, on line 2. State tax filing software Column 2, line 3. State tax filing software Ida enters her net capital loss deduction of $3,000 on line 3. State tax filing software Column 2, lines 4 and 5. State tax filing software Ida had no section 1202 exclusion or domestic production activities deduction in 2012. State tax filing software She enters zero on lines 4 and 5. State tax filing software Column 2, line 6. State tax filing software Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. State tax filing software Ida enters zero on line 6. State tax filing software Column 2, line 7. State tax filing software Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. State tax filing software Column 2, line 8. State tax filing software Ida enters the deduction for her personal exemption of $3,800 for 2012. State tax filing software Column 2, line 9. State tax filing software After combining lines 2 through 8, Ida's modified taxable income is $6,375. State tax filing software Column 2, line 10. State tax filing software Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). State tax filing software She enters the $150 carryover on line 10. State tax filing software This image is too large to be displayed in the current screen. State tax filing software Please click the link to view the image. State tax filing software Form 1045, page 3 This image is too large to be displayed in the current screen. State tax filing software Please click the link to view the image. State tax filing software Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. State tax filing software It will help you figure your NOL to carry to 2014. State tax filing software Keep the worksheet for your records. State tax filing software Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. State tax filing software More than one NOL. State tax filing software   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. State tax filing software To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. State tax filing software Complete this worksheet for the earliest NOL that results in your having taxable income below zero. State tax filing software Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. State tax filing software Example. State tax filing software Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. State tax filing software Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. State tax filing software Subtract your 2011 NOL of $2,000 from $5,000. State tax filing software This gives you taxable income of $3,000. State tax filing software Your 2011 NOL is now completely used up. State tax filing software Subtract your $7,000 2012 NOL from $3,000. State tax filing software This gives you taxable income of ($4,000). State tax filing software You now complete the worksheet for your 2012 NOL. State tax filing software Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. State tax filing software Line 2. State tax filing software   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. State tax filing software Add it to your negative taxable income (figured without the NOL deduction). State tax filing software Enter the result on line 2. State tax filing software Line 6. State tax filing software   You must refigure the following income and deductions based on adjusted gross income. State tax filing software The special allowance for passive activity losses from rental real estate activities. State tax filing software Taxable social security and tier 1 railroad retirement benefits. State tax filing software IRA deductions. State tax filing software Excludable savings bond interest. State tax filing software Excludable employer-provided adoption benefits. State tax filing software The student loan interest deduction. State tax filing software The tuition and fees deduction. State tax filing software   If none of these items apply to you, enter zero on line 6. State tax filing software Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. State tax filing software Using this increased adjusted gross income, refigure the items that apply, in the order listed above. State tax filing software Your adjustment for each item is the difference between the refigured amount and the amount included on your return. State tax filing software Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. State tax filing software Keep a record of your computations. State tax filing software   Enter your total adjustments for the above items on line 6. State tax filing software Line 7. State tax filing software   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. State tax filing software Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. State tax filing software Complete only those sections that apply to you. State tax filing software Estates and trusts. State tax filing software   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. State tax filing software Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. State tax filing software Subtract the recomputed deductions from those claimed on the return. State tax filing software Enter the result on line 7. State tax filing software Modified adjusted gross income. State tax filing software   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. State tax filing software The adjusted gross income on the return. State tax filing software The amounts from lines 3 through 5 of the worksheet. State tax filing software The exemption amount from Form 1041, line 20. State tax filing software The NOL deduction for the NOL year entered at the top of the worksheet and for later years. State tax filing software   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. State tax filing software The adjusted gross income amount you used to figure the deduction claimed on the return. State tax filing software The amounts from lines 3 through 5 of the worksheet. State tax filing software The NOL deduction for the NOL year entered at the top of the worksheet and for later years. State tax filing software Line 11. State tax filing software   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. State tax filing software Add it to your adjusted gross income. State tax filing software Enter the result on line 11. State tax filing software Line 20. State tax filing software   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. State tax filing software Your deduction is limited. State tax filing software Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. State tax filing software On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. State tax filing software   □ No. State tax filing software Your deduction is not limited. State tax filing software Enter the amount from line 19 on line 20 and enter -0- on line 21. State tax filing software Line 23. State tax filing software   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. State tax filing software Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. State tax filing software Use the reduced contributions carryover to figure the amount to enter on line 23. State tax filing software Please click here for the text description of the image. State tax filing software Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. State tax filing software Free help with your tax return. State tax filing software   You can get free help preparing your return nationwide from IRS-certified volunteers. State tax filing software The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State tax filing software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax filing software Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax filing software In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State tax filing software To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State tax filing software gov, download the IRS2Go app, or call 1-800-906-9887. State tax filing software   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax filing software To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax filing software aarp. State tax filing software org/money/taxaide or call 1-888-227-7669. State tax filing software For more information on these programs, go to IRS. State tax filing software gov and enter “VITA” in the search box. State tax filing software Internet. State tax filing software    IRS. State tax filing software gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State tax filing software Download the free IRS2Go app from the iTunes app store or from Google Play. State tax filing software Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State tax filing software Check the status of your 2013 refund with the Where's My Refund? application on IRS. State tax filing software gov or download the IRS2Go app and select the Refund Status option. State tax filing software The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax filing software Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. State tax filing software You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax filing software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax filing software Use the Interactive Tax Assistant (ITA) to research your tax questions. State tax filing software No need to wait on the phone or stand in line. State tax filing software The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. State tax filing software When you reach the response screen, you can print the entire interview and the final response for your records. State tax filing software New subject areas are added on a regular basis. State tax filing software  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State tax filing software gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State tax filing software You can use the IRS Tax Map to search publications and instructions by topic or keyword. State tax filing software The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State tax filing software When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. State tax filing software Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. State tax filing software You can also ask the IRS to mail a return or an account transcript to you. State tax filing software Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State tax filing software gov or by calling 1-800-908-9946. State tax filing software Tax return and tax account transcripts are generally available for the current year and the past three years. State tax filing software Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State tax filing software Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State tax filing software If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. State tax filing software Check the status of your amended return using Where's My Amended Return? Go to IRS. State tax filing software gov and enter Where's My Amended Return? in the search box. State tax filing software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax filing software It can take up to 3 weeks from the date you mailed it to show up in our system. State tax filing software Make a payment using one of several safe and convenient electronic payment options available on IRS. State tax filing software gov. State tax filing software Select the Payment tab on the front page of IRS. State tax filing software gov for more information. State tax filing software Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State tax filing software Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax filing software gov. State tax filing software Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State tax filing software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax filing software gov. State tax filing software Request an Electronic Filing PIN by going to IRS. State tax filing software gov and entering Electronic Filing PIN in the search box. State tax filing software Download forms, instructions and publications, including accessible versions for people with disabilities. State tax filing software Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State tax filing software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State tax filing software An employee can answer questions about your tax account or help you set up a payment plan. State tax filing software Before you visit, check the Office Locator on IRS. State tax filing software gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State tax filing software If you have a special need, such as a disability, you can request an appointment. State tax filing software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax filing software Apply for an Employer Identification Number (EIN). State tax filing software Go to IRS. State tax filing software gov and enter Apply for an EIN in the search box. State tax filing software Read the Internal Revenue Code, regulations, or other official guidance. State tax filing software Read Internal Revenue Bulletins. State tax filing software Sign up to receive local and national tax news and more by email. State tax filing software Just click on “subscriptions” above the search box on IRS. State tax filing software gov and choose from a variety of options. State tax filing software Phone. State tax filing software    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax filing software Download the free IRS2Go app from the iTunes app store or from Google Play. State tax filing software Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State tax filing software gov, or download the IRS2Go app. State tax filing software Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax filing software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax filing software Most VITA and TCE sites offer free electronic filing. State tax filing software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax filing software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax filing software Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. State tax filing software If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax filing software The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax filing software Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax filing software Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. State tax filing software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax filing software Note, the above information is for our automated hotline. State tax filing software Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. State tax filing software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax filing software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax filing software It can take up to 3 weeks from the date you mailed it to show up in our system. State tax filing software Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). State tax filing software You should receive your order within 10 business days. State tax filing software Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. State tax filing software If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. State tax filing software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax filing software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax filing software These individuals can also contact the IRS through relay services such as the Federal Relay Service. State tax filing software Walk-in. State tax filing software   You can find a selection of forms, publications and services — in person. State tax filing software Products. State tax filing software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax filing software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax filing software Services. State tax filing software You can walk in to your local TAC for face-to-face tax help. State tax filing software An employee can answer questions about your tax account or help you set up a payment plan. State tax filing software Before visiting, use the Office Locator tool on IRS. State tax filing software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. State tax filing software Mail. State tax filing software   You can send your order for forms, instructions, and publications to the address below. State tax filing software You should receive a response within 10 business days after your request is received. State tax filing software Internal Revenue Service 1201 N. State tax filing software Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. State tax filing software The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax filing software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax filing software   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. State tax filing software We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State tax filing software You face (or your business is facing) an immediate threat of adverse action. State tax filing software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax filing software   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State tax filing software Here's why we can help: TAS is an independent organization within the IRS. State tax filing software Our advocates know how to work with the IRS. State tax filing software Our services are free and tailored to meet your needs. State tax filing software We have offices in every state, the District of Columbia, and Puerto Rico. State tax filing software   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. State tax filing software   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax filing software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. State tax filing software Low Income Taxpayer Clinics Low Income
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Food, Nutrition, and Fitness

Find information about good nutrition; food safety; eating healthy meals on a budget; finding out if you're eligible for food stamps; and being physically active.

Healthy Eating

Good Nutrition

The foods you choose to eat everyday affect your overall health. Nutrition experts offer easy-to-read tip sheets to help you eat more whole grains, vegetables, fruit, calcium-rich foods, and lean protein.

Use the SuperTracker to set goals, keep track of what you eat, and get tips to help you make healthier choices. 

Food Safety

Each year, about one in six Americans become sick from food poisoning. Although most will recover without any lasting problems, some types of food poisoning can lead to kidney failure, chronic arthritis, brain and nerve damage, and even death.

By following four simple steps, you can help to avoid food poisoning at home:

  1. Clean: wash hands and surfaces often.
  2. Separate: don't cross-contaminate raw meat, poultry, seafood, or eggs with other ready-to-eat foods.
  3. Cook: use a food thermometer to ensure you've cooked to the right temperature.
  4. Chill: refrigerate food within two hours of cooking and never thaw foods on the counter.

On FoodSafety.gov, you can sign up to receive the latest information about food recalls.

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Eating on a Budget

Healthy Eating on a Tight Budget

Food can be expensive, but preparing your own meals is often healthier and less expensive than eating out. Get ideas to help you eat healthy meals on a budget, including:

Families with limited resources may qualify for the Expanded Food and Nutrition Education Program (EFNEP). This federally funded program shows participants how to make a food budget and select nutritious items.

Food Stamps

Food stamps are officially called the Supplemental Nutrition Assistance Program (SNAP). This federally funded program helps struggling families to put food on the table.

Use a pre-screening tool to find out if you're eligible for SNAP.

Learn more about how to apply for food stamp benefits.

Meal Programs for Children

Federally assisted meal programs, such as the National School Lunch Program and the School Breakfast Program, provide nutritionally balanced, low-cost or free meals to eligible children each school day. Learn more about these and other school meal programs.

The Summer Food Service Program helps to fill the nutrition gap for eligible children when school lets out for the summer. 

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Fitness

Being physically active can help you to live longer, feel happier, sleep well, and maintain a healthy weight.

For the biggest benefit, include both aerobic and muscle-strengthening activities in your exercise routine. Aerobic activities, such as walking and running, exercise your heart. Lifting weights and using exercise bands improve your muscle strength.

Get some ideas for increasing your physical activity. You can use the Physical Activity Tracker to monitor your level of activity from week to week.  

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The State Tax Filing Software

State tax filing software Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. State tax filing software This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. State tax filing software The chapters are divided into separate sections based on when the changes take effect. State tax filing software For example, this publication covers the following topics. State tax filing software Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. State tax filing software New deduction available for educator expenses. State tax filing software Limit on the use of the non-accrual experience method of accounting. State tax filing software Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. State tax filing software Extension of the welfare-to-work credit and work opportunity credit. State tax filing software New 5-year carryback rule for net operating losses (NOLs). State tax filing software See the discussion of each topic for more information. State tax filing software Certain changes had a major effect on two of the publications we issued for 2001. State tax filing software We published supplements to those two publications and they have been included in this publication as follows. State tax filing software Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. State tax filing software This discusses the increase in the amount of depreciation deduction for certain automobiles. State tax filing software Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. State tax filing software This discusses the special depreciation allowance for property acquired after September 10, 2001. State tax filing software Adjusting your withholding or estimated tax payments for 2002. State tax filing software   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. State tax filing software If your tax will decrease, you can get the benefit of lower taxes throughout the year. State tax filing software If you will owe more tax, you can avoid a penalty when you file your tax return. State tax filing software   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. State tax filing software See chapter 6 for information on ordering forms and publications. State tax filing software To adjust your. State tax filing software . State tax filing software . State tax filing software . State tax filing software Get Form. State tax filing software . State tax filing software . State tax filing software And Publication. State tax filing software . State tax filing software . State tax filing software Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. State tax filing software   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax filing software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax filing software 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. State tax filing software Comments and suggestions. State tax filing software   We welcome your comments about this publication. State tax filing software   You can e-mail us while visiting our web site at www. State tax filing software irs. State tax filing software gov. State tax filing software   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. State tax filing software NW Washington, DC 20224   We respond to many letters by telephone. State tax filing software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax filing software Prev  Up  Next   Home   More Online Publications