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Tax Forms 2011

Www.irs.gov Form 1040xFile 2011 Taxes Online TurbotaxIrs 2011 Tax Forms 1040ezTurbotax Military MembersAmend A Tax Return 2011Turbo Tax 2011 FilingIrs Amended TaxesIrs Free Tax Preparation OnlineHow To File 2011 Taxes Late OnlineFree State And Federal Tax ReturnHow To File Taxes As A StudentFile Ez 1040 FreeH&r Block Free Online TaxHow To Do 1040xNj 1040 NrFederal Income Tax FormsFree Federal And State Tax FilingHow To File 1040nr1040x Fillable Forms1040aH&r Block BasicFree Tax1040zAmended Income Tax ReturnMilitary Pay TaxesWww Freetax ComAarp Tax PreparationIrs 1040 Ez Form 2011H & R Block Military1040 Tax FormEitcIncome Tax FormsFree Tax Preparation SoftwareWhere Can I File My State Taxes OnlineH And R Block For MilitaryFree File State And Federal Taxes2011 Tax Act Deluxe Unlock Code1040ez Instructions 2012How To Ammend A Tax Return10 40 Ez

Tax Forms 2011

Tax forms 2011 Index A Assistance (see Help) C Casualty and theft losses, Casualty and Theft Losses Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Tax forms 2011 Credits: Employee retention, Employee Retention Credit D Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified recovery assistance property, Qualified recovery assistance property. Tax forms 2011 Special allowance, Special Depreciation Allowance Disaster area: May 4, 2007 storms and tornadoes, Kansas Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified recovery assistance, Qualified recovery assistance distribution. Tax forms 2011 Repayment of, Repayment of Qualified Recovery Assistance Distributions Taxation of, Taxation of Qualified Recovery Assistance Distributions E Eligible retirement plan, Eligible retirement plan. Tax forms 2011 Employee retention credit, Employee Retention Credit F Free tax services, How To Get Tax Help H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans K Kansas disaster area, Kansas Disaster Area M More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified recovery assistance distribution, Qualified recovery assistance distribution. Tax forms 2011 Qualified recovery assistance loss, Qualified recovery assistance loss. Tax forms 2011 R Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Tax forms 2011 Retirement plans, IRAs and Other Retirement Plans S Section 179 deduction, Increased Section 179 Deduction Storms and tornadoes, Storms and Tornadoes T Tax help, How To Get Tax Help (see Help) Tax return: Request for copy, Request for copy of tax return. Tax forms 2011 Request for transcript, Request for transcript of tax return. Tax forms 2011 Taxpayer Advocate, Contacting your Taxpayer Advocate. Tax forms 2011 Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. Tax forms 2011 TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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SOI Tax Stats - Migration Data

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There is a delay in the release of  the 2010–2011 state and county level migration data. During the review process, we identified some discrepancies in the data. The data are being corrected and will be released as soon as possible. We apologize for any inconvenience this delay causes to users of the information.


U.S. Population Migration Data

Migration data for the United States are based on year-to-year address changes reported on individual income tax returns filed with the IRS. They present migration patterns by State or by county for the entire United States and are available for inflows—the number of new residents who moved to a State or county and where they migrated from, and outflows—the number of residents leaving a State or county and where they went. The data are available for Filing Years 1991 through 2010 and include:

  • Number of returns filed, which approximates the number of households that migrated
  • Number of personal exemptions claimed, which approximates the number of individuals
  • Total adjusted gross income, starting with Filing Year 1995.

Important: The data used to produce migration data products come from individual income tax returns filed prior to late September of each calendar year and represent between 95 and 98 percent of total annual filings. However, since returns filed after September are not included, totals shown in migration data tables will not match analogous totals reported in other IRS statistical data products. For more information, see U.S. Population Migration Data: Strengths and Limitations

Migration Data Users Guides


Migration Data 2005–2010

Migration Data 1990–2004

Migration data for years 1990 to 2004 are available as single Zip files containing all State Excel files. Both migration inflow and outflow files are included for each state. The files are compressed using the WinZip utility and must be downloaded and extracted before viewing or loading into any application. A free WinZip utility is available, if needed.

County-to-County Migration Data

1990 to 1991  1991 to 1992  1992 to 1993  1993 to 1994  1994 to 1995  1995 to 1996  1996 to 1997  1997 to 1998  1998 to 1999  1999 to 2000  2000 to 2001  2001 to 2002  2002 to 2003  2003 to 2004

State-to-State Migration Data

1990 to 1991  1991 to 1992  1992 to 1993  1993 to 1994  1994 to 1995  1995 to 1996  1996 to 1997  1997 to 1998  1998 to 1999  1999 to 2000  2000 to 2001  2001 to 2002  2002 to 2003  2003 to 2004

Follow these steps to extract files for the entire year (all States) or for an individual State.

To extract an entire year (all States) using WinZip:

  1. Double click the Zip file to open the WinZip utility.
  2. Double click the folder.
  3. Click and drag either the Inflow and/or Outflow folder to your desktop.

OR

  1. Double click the Zip file to open the WinZip utility (NOTE: SecureZIP users should follow the following steps).
  2. Click the ‘Extract’ button. Ensure that the radio button, ‘All Files in Archive Selected’, is selected.
  3. Select a destination folder.
  4. Click the ‘Extract’ button.

To extract an individual State using WinZip:

  1. Double click the Zip file to open the WinZip utility.
  2. Double click the folder.
  3. Double click either the Inflow or Outflow folder.
  4. Click and drag the desired Excel file(s) to your desktop.

OR

  1. Double click the Zip file to open the WinZip utility (NOTE: SecureZIP users should follow the following steps).
  2. Highlight the desired Excel file(s).
  3. Click the ‘Extract’ button. Ensure that radio button, ‘Selected Files/Folder’, is selected.
  4. Select a destination folder.
  5. Click the ‘Extract’ button.


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Page Last Reviewed or Updated: 18-Dec-2013

The Tax Forms 2011

Tax forms 2011 10. Tax forms 2011   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. Tax forms 2011 Cash method. Tax forms 2011 Debt acquired from a decedent. Tax forms 2011 Liquidation. Tax forms 2011 Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. Tax forms 2011 Introduction You have a bad debt if you cannot collect money owed to you. Tax forms 2011 A bad debt is either a business bad debt or a nonbusiness bad debt. Tax forms 2011 This chapter discusses only business bad debts. Tax forms 2011 Generally, a business bad debt is one that comes from operating your trade or business. Tax forms 2011 You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. Tax forms 2011 All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. Tax forms 2011 For more information on nonbusiness bad debts, see Publication 550. Tax forms 2011 Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. Tax forms 2011 S. Tax forms 2011 Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. Tax forms 2011 Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. Tax forms 2011 A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. Tax forms 2011 Bad debts of a corporation (other than an S corporation) are always business bad debts. Tax forms 2011 Credit sales. Tax forms 2011   Business bad debts are mainly the result of credit sales to customers. Tax forms 2011 Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. Tax forms 2011 After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. Tax forms 2011   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. Tax forms 2011 If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. Tax forms 2011    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. Tax forms 2011 This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. Tax forms 2011 Accrual method. Tax forms 2011   If you use the accrual method of accounting, you generally report income as you earn it. Tax forms 2011 You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. Tax forms 2011   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. Tax forms 2011 Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. Tax forms 2011 Cash method. Tax forms 2011   If you use the cash method of accounting, you generally report income when you receive payment. Tax forms 2011 You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. Tax forms 2011 For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. Tax forms 2011 Debts from a former business. Tax forms 2011   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. Tax forms 2011 If any of these receivables subsequently become worthless, the loss is still a business bad debt. Tax forms 2011 Debt acquired from a decedent. Tax forms 2011   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. Tax forms 2011 The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. Tax forms 2011 Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. Tax forms 2011 Liquidation. Tax forms 2011   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. Tax forms 2011 Types of Business Bad Debts Business bad debts may result from the following. Tax forms 2011 Loans to clients and suppliers. Tax forms 2011   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. Tax forms 2011 Debts owed by political parties. Tax forms 2011   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. Tax forms 2011 You use the accrual method of accounting. Tax forms 2011 The debt arose from the sale of goods or services in the ordinary course of your trade or business. Tax forms 2011 More than 30% of your receivables accrued in the year of the sale were from sales to political parties. Tax forms 2011 You made substantial and continuing efforts to collect on the debt. Tax forms 2011 Loan or capital contribution. Tax forms 2011   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. Tax forms 2011 Debts of an insolvent partner. Tax forms 2011   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. Tax forms 2011 If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. Tax forms 2011 Business loan guarantee. Tax forms 2011   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. Tax forms 2011 You made the guarantee in the course of your trade or business. Tax forms 2011 You have a legal duty to pay the debt. Tax forms 2011 You made the guarantee before the debt became worthless. Tax forms 2011 You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. Tax forms 2011 You received reasonable consideration for making the guarantee. Tax forms 2011 You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. Tax forms 2011 Example. Tax forms 2011 Jane Zayne owns the Zayne Dress Company. Tax forms 2011 She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. Tax forms 2011 Elegant Fashions is one of Zayne's largest clients. Tax forms 2011 Elegant Fashions later defaulted on the loan. Tax forms 2011 As a result, Ms. Tax forms 2011 Zayne paid the remaining balance of the loan in full to the bank. Tax forms 2011 She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. Tax forms 2011 She was motivated by the desire to retain one of her better clients and keep a sales outlet. Tax forms 2011 Deductible in the year paid. Tax forms 2011   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. Tax forms 2011 Rights against a borrower. Tax forms 2011   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. Tax forms 2011 The debt is then owed to you. Tax forms 2011 If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. Tax forms 2011 Joint debtor. Tax forms 2011   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. Tax forms 2011 Sale of mortgaged property. Tax forms 2011   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. Tax forms 2011 When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. Tax forms 2011 This may occur when the debt is due or prior to that date. Tax forms 2011 To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. Tax forms 2011 It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. Tax forms 2011 Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. Tax forms 2011 Property received for debt. Tax forms 2011   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. Tax forms 2011 You can deduct the remaining debt as a bad debt if and when it becomes worthless. Tax forms 2011   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. Tax forms 2011 It is not a recovery of a bad debt. Tax forms 2011 For information on the sale of an asset, see Publication 544. Tax forms 2011 How To Claim a Business Bad Debt There are two methods to claim a business bad debt. Tax forms 2011 The specific charge-off method. Tax forms 2011 The nonaccrual-experience method. Tax forms 2011 Generally, you must use the specific charge-off method. Tax forms 2011 However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . Tax forms 2011 Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. Tax forms 2011 However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. Tax forms 2011 Partly worthless debts. Tax forms 2011   You can deduct specific bad debts that become partly uncollectible during the tax year. Tax forms 2011 Your tax deduction is limited to the amount you charge off on your books during the year. Tax forms 2011 You do not have to charge off and deduct your partly worthless debts annually. Tax forms 2011 You can delay the charge off until a later year. Tax forms 2011 However, you cannot deduct any part of a debt after the year it becomes totally worthless. Tax forms 2011 Significantly modified debt. Tax forms 2011   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. Tax forms 2011 For more information, see Regulations section 1. Tax forms 2011 166-3(a)(3). Tax forms 2011 Deduction disallowed. Tax forms 2011   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. Tax forms 2011 If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. Tax forms 2011 The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. Tax forms 2011 Totally worthless debts. Tax forms 2011   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. Tax forms 2011   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. Tax forms 2011 However, you may want to do so. Tax forms 2011 If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. Tax forms 2011 See Partly worthless debts, earlier. Tax forms 2011 Filing a claim for refund. Tax forms 2011   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. Tax forms 2011 If the bad debt was totally worthless, you must file the claim by the later of the following dates. Tax forms 2011 7 years from the date your original return was due (not including extensions). Tax forms 2011 2 years from the date you paid the tax. Tax forms 2011   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. Tax forms 2011 3 years from the date you filed your original return. Tax forms 2011 2 years from the date you paid the tax. Tax forms 2011 You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. Tax forms 2011 Such an impairment requires proof of existence. Tax forms 2011   For details and more information about filing a claim, see Publication 556. Tax forms 2011 Use one of the following forms to file a claim. Tax forms 2011 For more information, see the instructions for the applicable form. Tax forms 2011 Table 10-1. Tax forms 2011 Forms Used To File a Claim IF you filed as a. Tax forms 2011 . Tax forms 2011 . Tax forms 2011 THEN file. Tax forms 2011 . Tax forms 2011 . Tax forms 2011 Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. Tax forms 2011 Under this method, you do not accrue service related income you expect to be uncollectible. Tax forms 2011 Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. Tax forms 2011 Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. Tax forms 2011 Service related income. Tax forms 2011   You can use the nonaccrual-experience method only for amounts earned by performing services. Tax forms 2011 You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. Tax forms 2011 Gross receipts test. Tax forms 2011   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. Tax forms 2011 If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. Tax forms 2011   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. Tax forms 2011 For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. Tax forms 2011 Interest or penalty charged. Tax forms 2011   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. Tax forms 2011 However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. Tax forms 2011 You otherwise accrue the full amount due as gross income at the time you provide the services. Tax forms 2011 You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. Tax forms 2011 Change in accounting method. Tax forms 2011   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. Tax forms 2011 See Form 3115 and the Instructions for Form 3115 for more information. Tax forms 2011 Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. Tax forms 2011 The amount you include is limited to the amount you actually deducted. Tax forms 2011 However, you can exclude the amount deducted that did not reduce your tax. Tax forms 2011 Report the recovery as “Other income” on the appropriate business form or schedule. Tax forms 2011 See Recoveries in Publication 525 for more information. Tax forms 2011 Net operating loss (NOL) carryover. Tax forms 2011   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. Tax forms 2011 A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. Tax forms 2011 For more information about NOLs, see Publication 536. Tax forms 2011 Also, see the Instructions for Form 1045, and the Instructions for Form 1139. Tax forms 2011 Prev  Up  Next   Home   More Online Publications