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Tax Forms For 2011 Tax Year

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Tax Forms For 2011 Tax Year

Tax forms for 2011 tax year 11. Tax forms for 2011 tax year   Casualties, Thefts, and Condemnations Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Casualties and TheftsDeductible losses. Tax forms for 2011 tax year Nondeductible losses. Tax forms for 2011 tax year Family pet. Tax forms for 2011 tax year Progressive deterioration. Tax forms for 2011 tax year Decline in market value of stock. Tax forms for 2011 tax year Mislaid or lost property. Tax forms for 2011 tax year Farming Losses How To Figure a Loss Deduction Limits on Losses of Personal-Use Property When Loss Is Deductible Proof of Loss Figuring a Gain Other Involuntary ConversionsCondemnation Irrigation Project Livestock Losses Tree Seedlings Postponing GainException. Tax forms for 2011 tax year Related persons. Tax forms for 2011 tax year Replacement Property Replacement Period How To Postpone Gain Disaster Area LossesWho is eligible. Tax forms for 2011 tax year Covered disaster area. Tax forms for 2011 tax year Reporting Gains and Losses Introduction This chapter explains the tax treatment of casualties, thefts, and condemnations. Tax forms for 2011 tax year A casualty occurs when property is damaged, destroyed, or lost due to a sudden, unexpected, or unusual event. Tax forms for 2011 tax year A theft occurs when property is stolen. Tax forms for 2011 tax year A condemnation occurs when private property is legally taken for public use without the owner's consent. Tax forms for 2011 tax year A casualty, theft, or condemnation may result in a deductible loss or taxable gain on your federal income tax return. Tax forms for 2011 tax year You may have a deductible loss or a taxable gain even if only a portion of your property was affected by a casualty, theft, or condemnation. Tax forms for 2011 tax year An involuntary conversion occurs when you receive money or other property as reimbursement for a casualty, theft, condemnation, disposition of property under threat of condemnation, or certain other events discussed in this chapter. Tax forms for 2011 tax year If an involuntary conversion results in a gain and you buy qualified replacement property within the specified replacement period, you can postpone reporting the gain on your income tax return. Tax forms for 2011 tax year For more information, see Postponing Gain , later. Tax forms for 2011 tax year Topics - This chapter discusses: Casualties and thefts How to figure a loss or gain Other involuntary conversions Postponing gain Disaster area losses Reporting gains and losses Drought involving property connected with a trade or business or a transaction entered into for profit Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and Theft Loss Workbook Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch D (Form 1040) Capital Gains and Losses Sch F (Form 1040) Profit or Loss From Farming 4684 Casualties and Thefts 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. Tax forms for 2011 tax year Casualties and Thefts If your property is destroyed, damaged, or stolen, you may have a deductible loss. Tax forms for 2011 tax year If the insurance or other reimbursement is more than the adjusted basis of the destroyed, damaged, or stolen property, you may have a taxable gain. Tax forms for 2011 tax year Casualty. Tax forms for 2011 tax year   A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Tax forms for 2011 tax year A sudden event is one that is swift, not gradual or progressive. Tax forms for 2011 tax year An unexpected event is one that is ordinarily unanticipated and unintended. Tax forms for 2011 tax year An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. Tax forms for 2011 tax year Deductible losses. Tax forms for 2011 tax year   Deductible casualty losses can result from a number of different causes, including the following. Tax forms for 2011 tax year Airplane crashes. Tax forms for 2011 tax year Car, truck, or farm equipment accidents not resulting from your willful act or willful negligence. Tax forms for 2011 tax year Earthquakes. Tax forms for 2011 tax year Fires (but see Nondeductible losses next for exceptions). Tax forms for 2011 tax year Floods. Tax forms for 2011 tax year Freezing. Tax forms for 2011 tax year Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses, in Publication 547. Tax forms for 2011 tax year Lightning. Tax forms for 2011 tax year Storms, including hurricanes and tornadoes. Tax forms for 2011 tax year Terrorist attacks. Tax forms for 2011 tax year Vandalism. Tax forms for 2011 tax year Volcanic eruptions. Tax forms for 2011 tax year Nondeductible losses. Tax forms for 2011 tax year   A casualty loss is not deductible if the damage or destruction is caused by the following. Tax forms for 2011 tax year Accidentally breaking articles such as glassware or china under normal conditions. Tax forms for 2011 tax year A family pet (explained below). Tax forms for 2011 tax year A fire if you willfully set it, or pay someone else to set it. Tax forms for 2011 tax year A car, truck, or farm equipment accident if your willful negligence or willful act caused it. Tax forms for 2011 tax year The same is true if the willful act or willful negligence of someone acting for you caused the accident. Tax forms for 2011 tax year Progressive deterioration (explained below). Tax forms for 2011 tax year Family pet. Tax forms for 2011 tax year   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed above under Casualty are met. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year You keep your horse in your yard. Tax forms for 2011 tax year The ornamental fruit trees in your yard were damaged when your horse stripped the bark from them. Tax forms for 2011 tax year Some of the trees were completely girdled and died. Tax forms for 2011 tax year Because the damage was not unexpected or unusual, the loss is not deductible. Tax forms for 2011 tax year Progressive deterioration. Tax forms for 2011 tax year   Loss of property due to progressive deterioration is not deductible as a casualty loss. Tax forms for 2011 tax year This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. Tax forms for 2011 tax year Examples of damage due to progressive deterioration include damage from rust, corrosion, or termites. Tax forms for 2011 tax year However, weather-related conditions or disease may cause another type of involuntary conversion. Tax forms for 2011 tax year See Other Involuntary Conversions , later. Tax forms for 2011 tax year Theft. Tax forms for 2011 tax year   A theft is the taking and removing of money or property with the intent to deprive the owner of it. Tax forms for 2011 tax year The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent. Tax forms for 2011 tax year You do not need to show a conviction for theft. Tax forms for 2011 tax year   Theft includes the taking of money or property by the following means: Blackmail, Burglary, Embezzlement, Extortion, Kidnapping for ransom, Larceny, Robbery, or Threats. Tax forms for 2011 tax year The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. Tax forms for 2011 tax year Decline in market value of stock. Tax forms for 2011 tax year   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. Tax forms for 2011 tax year However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. Tax forms for 2011 tax year You report a capital loss on Schedule D (Form 1040). Tax forms for 2011 tax year For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. Tax forms for 2011 tax year Mislaid or lost property. Tax forms for 2011 tax year   The simple disappearance of money or property is not a theft. Tax forms for 2011 tax year However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Tax forms for 2011 tax year The diamond falls from the ring and is never found. Tax forms for 2011 tax year The loss of the diamond is a casualty. Tax forms for 2011 tax year Farming Losses You can deduct certain casualty or theft losses that occur in the business of farming. Tax forms for 2011 tax year The following is a discussion of some losses you can deduct and some you cannot deduct. Tax forms for 2011 tax year Livestock or produce bought for resale. Tax forms for 2011 tax year   Casualty or theft losses of livestock or produce bought for resale are deductible if you report your income on the cash method. Tax forms for 2011 tax year If you report your income on an accrual method, take casualty and theft losses on property bought for resale by omitting the item from the closing inventory for the year of the loss. Tax forms for 2011 tax year You cannot take a separate deduction. Tax forms for 2011 tax year Livestock, plants, produce, and crops raised for sale. Tax forms for 2011 tax year   Losses of livestock, plants, produce, and crops raised for sale are generally not deductible if you report your income on the cash method. Tax forms for 2011 tax year You have already deducted the cost of raising these items as farm expenses, so their basis is equal to zero. Tax forms for 2011 tax year   For plants with a preproductive period of more than 2 years, you may have a deductible loss if you have a tax basis in the plants. Tax forms for 2011 tax year You usually have a tax basis if you capitalized the expenses associated with these plants under the uniform capitalization rules. Tax forms for 2011 tax year The uniform capitalization rules are discussed in chapter 6. Tax forms for 2011 tax year   If you report your income on an accrual method, casualty or theft losses are deductible only if you included the items in your inventory at the beginning of your tax year. Tax forms for 2011 tax year You get the deduction by omitting the item from your inventory at the close of your tax year. Tax forms for 2011 tax year You cannot take a separate casualty or theft deduction. Tax forms for 2011 tax year Income loss. Tax forms for 2011 tax year   A loss of future income is not deductible. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year A severe flood destroyed your crops. Tax forms for 2011 tax year Because you are a cash method taxpayer and already deducted the cost of raising the crops as farm expenses, this loss is not deductible, as explained above under Livestock, plants, produce, and crops raised for sale . Tax forms for 2011 tax year You estimate that the crop loss will reduce your farm income by $25,000. Tax forms for 2011 tax year This loss of future income is also not deductible. Tax forms for 2011 tax year Loss of timber. Tax forms for 2011 tax year   If you sell timber downed as a result of a casualty, treat the proceeds from the sale as a reimbursement. Tax forms for 2011 tax year If you use the proceeds to buy qualified replacement property, you can postpone reporting the gain. Tax forms for 2011 tax year See Postponing Gain , later. Tax forms for 2011 tax year Property used in farming. Tax forms for 2011 tax year   Casualty and theft losses of property used in your farm business usually result in deductible losses. Tax forms for 2011 tax year If a fire or storm destroyed your barn, or you lose by casualty or theft an animal you bought for draft, breeding, dairy, or sport, you may have a deductible loss. Tax forms for 2011 tax year See How To Figure a Loss , later. Tax forms for 2011 tax year Raised draft, breeding, dairy, or sporting animals. Tax forms for 2011 tax year   Generally, losses of raised draft, breeding, dairy, or sporting animals do not result in deductible casualty or theft losses because you have no basis in the animals. Tax forms for 2011 tax year However, you may have a basis in the animal and therefore may be able to claim a deduction if either of the following situations applies to you. Tax forms for 2011 tax year You use inventories to determine your income and you included the animals in your inventory. Tax forms for 2011 tax year You capitalized the expenses associated with the animals under the uniform capitalization rules and therefore have a tax basis in the animals subject to a casualty or theft. Tax forms for 2011 tax year When you include livestock in inventory, its last inventory value is its basis. Tax forms for 2011 tax year When you lose an inventoried animal held for draft, breeding, dairy, or sport by casualty or theft during the year, decrease ending inventory by the amount you included in inventory for the animal. Tax forms for 2011 tax year You cannot take a separate deduction. Tax forms for 2011 tax year How To Figure a Loss How you figure a deductible casualty or theft loss depends on whether the loss was to farm or personal-use property and whether the property was stolen or partly or completely destroyed. Tax forms for 2011 tax year Farm property. Tax forms for 2011 tax year   Farm property is the property you use in your farming business. Tax forms for 2011 tax year If your farm property was completely destroyed or stolen, your loss is figured as follows:      Your adjusted basis in the property     MINUS     Any salvage value     MINUS     Any insurance or other reimbursement you  receive or expect to receive      You can use the schedules in Publication 584-B to list your stolen, damaged, or destroyed business property and to figure your loss. Tax forms for 2011 tax year   If your farm property was partially damaged, use the steps shown under Personal-use property next to figure your casualty loss. Tax forms for 2011 tax year However, the deduction limits, discussed later, do not apply to farm property. Tax forms for 2011 tax year Personal-use property. Tax forms for 2011 tax year   Personal-use property is property used by you or your family members for personal purposes and not used in your farm business or for income-producing purposes. Tax forms for 2011 tax year The following items are examples of personal-use property: Your main home. Tax forms for 2011 tax year Furniture and electronics used in your main home and not used in a home office or for business purposes. Tax forms for 2011 tax year Clothing and jewelry. Tax forms for 2011 tax year An automobile used for nonbusiness purposes. Tax forms for 2011 tax year You figure the casualty or theft loss on this property by taking the following steps. Tax forms for 2011 tax year Determine your adjusted basis in the property before the casualty or theft. Tax forms for 2011 tax year Determine the decrease in fair market value of the property as a result of the casualty or theft. Tax forms for 2011 tax year From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you receive or expect to receive. Tax forms for 2011 tax year You must apply the deduction limits, discussed later, to determine your deductible loss. Tax forms for 2011 tax year    You can use Publication 584 to list your stolen or damaged personal-use property and figure your loss. Tax forms for 2011 tax year It includes schedules to help you figure the loss on your home, its contents, and your motor vehicles. Tax forms for 2011 tax year Adjusted basis. Tax forms for 2011 tax year   Adjusted basis is your basis (usually cost) increased or decreased by various events, such as improvements and casualty losses. Tax forms for 2011 tax year For more information about adjusted basis, see chapter 6. Tax forms for 2011 tax year Decrease in fair market value (FMV). Tax forms for 2011 tax year   The decrease in FMV is the difference between the property's value immediately before the casualty or theft and its value immediately afterward. Tax forms for 2011 tax year FMV is defined in chapter 10 under Payments Received or Considered Received . Tax forms for 2011 tax year Appraisal. Tax forms for 2011 tax year   To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. Tax forms for 2011 tax year But other measures, such as the cost of cleaning up or making repairs (discussed next) can be used to establish decreases in FMV. Tax forms for 2011 tax year   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterward should be made by a competent appraiser. Tax forms for 2011 tax year The appraiser must recognize the effects of any general market decline that may occur along with the casualty. Tax forms for 2011 tax year This information is needed to limit any deduction to the actual loss resulting from damage to the property. Tax forms for 2011 tax year Cost of cleaning up or making repairs. Tax forms for 2011 tax year   The cost of cleaning up after a casualty is not part of a casualty loss. Tax forms for 2011 tax year Neither is the cost of repairing damaged property after a casualty. Tax forms for 2011 tax year But you can use the cost of cleaning up or making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. Tax forms for 2011 tax year The repairs are actually made. Tax forms for 2011 tax year The repairs are necessary to bring the property back to its condition before the casualty. Tax forms for 2011 tax year The amount spent for repairs is not excessive. Tax forms for 2011 tax year The repairs fix the damage only. Tax forms for 2011 tax year The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. Tax forms for 2011 tax year Related expenses. Tax forms for 2011 tax year   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, temporary housing, or a rental car, are not part of your casualty or theft loss. Tax forms for 2011 tax year However, they may be deductible as farm business expenses if the damaged or stolen property is farm property. Tax forms for 2011 tax year Separate computations for more than one item of property. Tax forms for 2011 tax year   Generally, if a single casualty or theft involves more than one item of property, you must figure your loss separately for each item of property. Tax forms for 2011 tax year Then combine the losses to determine your total loss. Tax forms for 2011 tax year    There is an exception to this rule for personal-use real property. Tax forms for 2011 tax year See Exception for personal-use real property, later. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year A fire on your farm damaged a tractor and the barn in which it was stored. Tax forms for 2011 tax year The tractor had an adjusted basis of $3,300. Tax forms for 2011 tax year Its FMV was $28,000 just before the fire and $10,000 immediately afterward. Tax forms for 2011 tax year The barn had an adjusted basis of $28,000. Tax forms for 2011 tax year Its FMV was $55,000 just before the fire and $25,000 immediately afterward. Tax forms for 2011 tax year You received insurance reimbursements of $2,100 on the tractor and $26,000 on the barn. Tax forms for 2011 tax year Figure your deductible casualty loss separately for the two items of property. Tax forms for 2011 tax year     Tractor Barn 1) Adjusted basis $3,300 $28,000 2) FMV before fire $28,000 $55,000 3) FMV after fire 10,000 25,000 4) Decrease in FMV  (line 2 − line 3) $18,000 $30,000 5) Loss (lesser of line 1 or line 4) $3,300 $28,000 6) Minus: Insurance 2,100 26,000 7) Deductible casualty loss $1,200 $2,000 8) Total deductible casualty loss $3,200 Exception for personal-use real property. Tax forms for 2011 tax year   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Tax forms for 2011 tax year Figure the loss using the smaller of the following. Tax forms for 2011 tax year The decrease in FMV of the entire property. Tax forms for 2011 tax year The adjusted basis of the entire property. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year You bought a farm in 1990 for $160,000. Tax forms for 2011 tax year The adjusted basis of the residential part is now $128,000. Tax forms for 2011 tax year In 2013, a windstorm blew down shade trees and three ornamental trees planted at a cost of $7,500 on the residential part. Tax forms for 2011 tax year The adjusted basis of the residential part includes the $7,500. Tax forms for 2011 tax year The fair market value (FMV) of the residential part immediately before the storm was $400,000, and $385,000 immediately after the storm. Tax forms for 2011 tax year The trees were not covered by insurance. Tax forms for 2011 tax year 1) Adjusted basis $128,000 2) FMV before the storm $400,000 3) FMV after the storm 385,000 4) Decrease in FMV (line 2 − line 3) $15,000 5) Loss before insurance (lesser of line 1 or line 4) $15,000 6) Minus: Insurance -0- 7) Amount of loss $15,000 Insurance and other reimbursements. Tax forms for 2011 tax year   If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. Tax forms for 2011 tax year You do not have a casualty or theft loss to the extent you are reimbursed. Tax forms for 2011 tax year   If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. Tax forms for 2011 tax year You must reduce your loss even if you do not receive payment until a later tax year. Tax forms for 2011 tax year    Do not subtract from your loss any insurance payments you receive for living expenses if you lose the use of your main home or are denied access to it because of a casualty. Tax forms for 2011 tax year You may have to include a portion of these payments in your income. Tax forms for 2011 tax year See Insurance payments for living expenses in Publication 547 for details. Tax forms for 2011 tax year Disaster relief. Tax forms for 2011 tax year   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss, unless they are replacements for lost or destroyed property. Tax forms for 2011 tax year Excludable cash gifts you receive also do not reduce your casualty loss if there are no limits on how you can use the money. Tax forms for 2011 tax year   Generally, disaster relief grants received under the Robert T. Tax forms for 2011 tax year Stafford Disaster Relief and Emergency Assistance Act are not included in your income. Tax forms for 2011 tax year See Federal disaster relief grants , later, under Disaster Area Losses . Tax forms for 2011 tax year   Qualified disaster relief payments for expenses you incurred as a result of a federally declared disaster are not taxable income to you. Tax forms for 2011 tax year See Qualified disaster relief payments , later, under Disaster Area Losses . Tax forms for 2011 tax year Reimbursement received after deducting loss. Tax forms for 2011 tax year   If you figure your casualty or theft loss using your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. Tax forms for 2011 tax year Actual reimbursement less than expected. Tax forms for 2011 tax year   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. Tax forms for 2011 tax year Actual reimbursement more than expected. Tax forms for 2011 tax year   If you later receive more reimbursement than you expected after you have claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. Tax forms for 2011 tax year However, if any part of your original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. Tax forms for 2011 tax year Do not refigure your tax for the year you claimed the deduction. Tax forms for 2011 tax year See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. Tax forms for 2011 tax year If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. Tax forms for 2011 tax year See Figuring a Gain in Publication 547 for information on how to treat a gain from the reimbursement you receive because of a casualty or theft. Tax forms for 2011 tax year Actual reimbursement same as expected. Tax forms for 2011 tax year   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. Tax forms for 2011 tax year Lump-sum reimbursement. Tax forms for 2011 tax year   If you have a casualty or theft loss of several assets at the same time without an allocation of reimbursement to specific assets, divide the lump-sum reimbursement among the assets according to the fair market value of each asset at the time of the loss. Tax forms for 2011 tax year Figure the gain or loss separately for each asset that has a separate basis. Tax forms for 2011 tax year Adjustments to basis. Tax forms for 2011 tax year   If you have a casualty or theft loss, you must decrease your basis in the property by any insurance or other reimbursement you receive and by any deductible loss. Tax forms for 2011 tax year The result is your adjusted basis in the property. Tax forms for 2011 tax year Amounts you spend on repairs to restore your property to its pre-casualty condition increase your adjusted basis. Tax forms for 2011 tax year See Adjusted Basis in chapter 6 for more information. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year You built a new silo for $25,000. Tax forms for 2011 tax year This is the basis in your silo because that is the total cost you incurred to build it. Tax forms for 2011 tax year During the year, a tornado damaged your silo and your allowable casualty loss deduction was $1,000. Tax forms for 2011 tax year In addition, your insurance company reimbursed you $4,000 for the damage and you spent $6,000 to restore the silo to its pre-casualty condition. Tax forms for 2011 tax year Your adjusted basis in the silo after the casualty is $26,000 ($25,000 - $1,000 - $4,000 + $6,000). Tax forms for 2011 tax year Deduction Limits on Losses of Personal-Use Property Casualty and theft losses of property held for personal use may be deductible if you itemize deductions on Schedule A (Form 1040). Tax forms for 2011 tax year There are two limits on the deduction for casualty or theft loss of personal-use property. Tax forms for 2011 tax year You figure these limits on Form 4684. Tax forms for 2011 tax year $100 rule. Tax forms for 2011 tax year   You must reduce each casualty or theft loss on personal-use property by $100. Tax forms for 2011 tax year This rule applies after you have subtracted any reimbursement. Tax forms for 2011 tax year 10% rule. Tax forms for 2011 tax year   You must further reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. Tax forms for 2011 tax year Apply this rule after you reduce each loss by $100. Tax forms for 2011 tax year Adjusted gross income is on line 38 of Form 1040. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year In June, you discovered that your house had been burglarized. Tax forms for 2011 tax year Your loss after insurance reimbursement was $2,000. Tax forms for 2011 tax year Your adjusted gross income for the year you discovered the burglary is $57,000. Tax forms for 2011 tax year Figure your theft loss deduction as follows: 1. Tax forms for 2011 tax year Loss after insurance $2,000 2. Tax forms for 2011 tax year Subtract $100 100 3. Tax forms for 2011 tax year Loss after $100 rule $1,900 4. Tax forms for 2011 tax year Subtract 10% (. Tax forms for 2011 tax year 10) × $57,000 AGI $5,700 5. Tax forms for 2011 tax year Theft loss deduction -0- You do not have a theft loss deduction because your loss ($1,900) is less than 10% of your adjusted gross income ($5,700). Tax forms for 2011 tax year    If you have a casualty or theft gain in addition to a loss, you will have to make a special computation before you figure your 10% limit. Tax forms for 2011 tax year See 10% Rule in Publication 547. Tax forms for 2011 tax year When Loss Is Deductible Generally, you can deduct casualty losses that are not reimbursable only in the tax year in which they occur. Tax forms for 2011 tax year You generally can deduct theft losses that are not reimbursable only in the year you discover your property was stolen. Tax forms for 2011 tax year However, losses in federally declared disaster areas are subject to different rules. Tax forms for 2011 tax year See Disaster Area Losses , later, for an exception. Tax forms for 2011 tax year If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you become reasonably certain that it will not be reimbursed. Tax forms for 2011 tax year Leased property. Tax forms for 2011 tax year   If you lease property from someone else, you can deduct a loss on the property in the year your liability for the loss is fixed. Tax forms for 2011 tax year This is true even if the loss occurred or the liability was paid in a different year. Tax forms for 2011 tax year You are not entitled to a deduction until your liability under the lease can be determined with reasonable accuracy. Tax forms for 2011 tax year Your liability can be determined when a claim for recovery is settled, adjudicated, or abandoned. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year Robert leased a tractor from First Implement, Inc. Tax forms for 2011 tax year , for use in his farm business. Tax forms for 2011 tax year The tractor was destroyed by a tornado in June 2012. Tax forms for 2011 tax year The loss was not insured. Tax forms for 2011 tax year First Implement billed Robert for the fair market value of the tractor on the date of the loss. Tax forms for 2011 tax year Robert disagreed with the bill and refused to pay it. Tax forms for 2011 tax year First Implement later filed suit in court against Robert. Tax forms for 2011 tax year In 2013, Robert and First Implement agreed to settle the suit for $20,000, and the court entered a judgment in favor of First Implement. Tax forms for 2011 tax year Robert paid $20,000 in June 2013. Tax forms for 2011 tax year He can claim the $20,000 as a loss on his 2013 tax return. Tax forms for 2011 tax year Net operating loss (NOL). Tax forms for 2011 tax year   If your deductions, including casualty or theft loss deductions, are more than your income for the year, you may have an NOL. Tax forms for 2011 tax year An NOL can be carried back or carried forward and deducted from income in other years. Tax forms for 2011 tax year See Publication 536 for more information on NOLs. Tax forms for 2011 tax year Proof of Loss To deduct a casualty or theft loss, you must be able to prove that there was a casualty or theft. Tax forms for 2011 tax year You must have records to support the amount you claim for the loss. Tax forms for 2011 tax year Casualty loss proof. Tax forms for 2011 tax year   For a casualty loss, your records should show all the following information. Tax forms for 2011 tax year The type of casualty (car accident, fire, storm, etc. Tax forms for 2011 tax year ) and when it occurred. Tax forms for 2011 tax year That the loss was a direct result of the casualty. Tax forms for 2011 tax year That you were the owner of the property or, if you leased the property from someone else, that you were contractually liable to the owner for the damage. Tax forms for 2011 tax year Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Tax forms for 2011 tax year Theft loss proof. Tax forms for 2011 tax year   For a theft loss, your records should show all the following information. Tax forms for 2011 tax year When you discovered your property was missing. Tax forms for 2011 tax year That your property was stolen. Tax forms for 2011 tax year That you were the owner of the property. Tax forms for 2011 tax year Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Tax forms for 2011 tax year Figuring a Gain A casualty or theft may result in a taxable gain. Tax forms for 2011 tax year If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft. Tax forms for 2011 tax year You generally report your gain as income in the year you receive the reimbursement. Tax forms for 2011 tax year However, depending on the type of property you receive, you may not have to report your gain. Tax forms for 2011 tax year See Postponing Gain , later. Tax forms for 2011 tax year Your gain is figured as follows: The amount you receive, minus Your adjusted basis in the property at the time of the casualty or theft. Tax forms for 2011 tax year Even if the decrease in FMV of your property is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain. Tax forms for 2011 tax year Amount you receive. Tax forms for 2011 tax year   The amount you receive includes any money plus the value of any property you receive, minus any expenses you have in obtaining reimbursement. Tax forms for 2011 tax year It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year A tornado severely damaged your barn. Tax forms for 2011 tax year The adjusted basis of the barn was $25,000. Tax forms for 2011 tax year Your insurance company reimbursed you $40,000 for the damaged barn. Tax forms for 2011 tax year However, you had legal expenses of $2,000 to collect that insurance. Tax forms for 2011 tax year Your insurance minus your expenses to collect the insurance is more than your adjusted basis in the barn, so you have a gain. Tax forms for 2011 tax year 1) Insurance reimbursement $40,000 2) Legal expenses 2,000 3) Amount received  (line 1 − line 2) $38,000 4) Adjusted basis 25,000 5) Gain on casualty (line 3 − line 4) $13,000 Other Involuntary Conversions In addition to casualties and thefts, other events cause involuntary conversions of property. Tax forms for 2011 tax year Some of these are discussed in the following paragraphs. Tax forms for 2011 tax year Gain or loss from an involuntary conversion of your property is usually recognized for tax purposes. Tax forms for 2011 tax year You report the gain or deduct the loss on your tax return for the year you realize it. Tax forms for 2011 tax year However, depending on the type of property you receive, you may not have to report your gain on the involuntary conversion. Tax forms for 2011 tax year See Postponing Gain , later. Tax forms for 2011 tax year Condemnation Condemnation is the process by which private property is legally taken for public use without the owner's consent. Tax forms for 2011 tax year The property may be taken by the federal government, a state government, a political subdivision, or a private organization that has the power to legally take property. Tax forms for 2011 tax year The owner receives a condemnation award (money or property) in exchange for the property taken. Tax forms for 2011 tax year A condemnation is a forced sale, the owner being the seller and the condemning authority being the buyer. Tax forms for 2011 tax year Threat of condemnation. Tax forms for 2011 tax year   Treat the sale of your property under threat of condemnation as a condemnation, provided you have reasonable grounds to believe that your property will be condemned. Tax forms for 2011 tax year Main home condemned. Tax forms for 2011 tax year   If you have a gain because your main home is condemned, you generally can exclude the gain from your income as if you had sold or exchanged your home. Tax forms for 2011 tax year For information on this exclusion, see Publication 523. Tax forms for 2011 tax year If your gain is more than the amount you can exclude, but you buy replacement property, you may be able to postpone reporting the excess gain. Tax forms for 2011 tax year See Postponing Gain , later. Tax forms for 2011 tax year (You cannot deduct a loss from the condemnation of your main home. Tax forms for 2011 tax year ) More information. Tax forms for 2011 tax year   For information on how to figure the gain or loss on condemned property, see chapter 1 in Publication 544. Tax forms for 2011 tax year Also see Postponing Gain , later, to find out if you can postpone reporting the gain. Tax forms for 2011 tax year Irrigation Project The sale or other disposition of property located within an irrigation project to conform to the acreage limits of federal reclamation laws is an involuntary conversion. Tax forms for 2011 tax year Livestock Losses Diseased livestock. Tax forms for 2011 tax year   If your livestock die from disease, or are destroyed, sold, or exchanged because of disease, even though the disease is not of epidemic proportions, treat these occurrences as involuntary conversions. Tax forms for 2011 tax year If the livestock were raised or purchased for resale, follow the rules for livestock discussed earlier under Farming Losses . Tax forms for 2011 tax year Otherwise, figure the gain or loss from these conversions using the rules discussed under Determining Gain or Loss in chapter 8. Tax forms for 2011 tax year If you replace the livestock, you may be able to postpone reporting the gain. Tax forms for 2011 tax year See Postponing Gain below. Tax forms for 2011 tax year Reporting dispositions of diseased livestock. Tax forms for 2011 tax year   If you choose to postpone reporting gain on the disposition of diseased livestock, you must attach a statement to your return explaining that the livestock were disposed of because of disease. Tax forms for 2011 tax year You must also include other information on this statement. Tax forms for 2011 tax year See How To Postpone Gain , later, under Postponing Gain . Tax forms for 2011 tax year Weather-related sales of livestock. Tax forms for 2011 tax year   If you sell or exchange livestock (other than poultry) held for draft, breeding, or dairy purposes solely because of drought, flood, or other weather-related conditions, treat the sale or exchange as an involuntary conversion. Tax forms for 2011 tax year Only livestock sold in excess of the number you normally would sell under usual business practice, in the absence of weather-related conditions, are considered involuntary conversions. Tax forms for 2011 tax year Figure the gain or loss using the rules discussed under Determining Gain or Loss in chapter 8. Tax forms for 2011 tax year If you replace the livestock, you may be able to postpone reporting the gain. Tax forms for 2011 tax year See Postponing Gain below. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year It is your usual business practice to sell five of your dairy animals during the year. Tax forms for 2011 tax year This year you sold 20 dairy animals because of drought. Tax forms for 2011 tax year The sale of 15 animals is treated as an involuntary conversion. Tax forms for 2011 tax year    If you do not replace the livestock, you may be able to report the gain in the following year's income. Tax forms for 2011 tax year This rule also applies to other livestock (including poultry). Tax forms for 2011 tax year See Sales Caused by Weather-Related Conditions in chapter 3. Tax forms for 2011 tax year Tree Seedlings If, because of an abnormal drought, the failure of planted tree seedlings is greater than normally anticipated, you may have a deductible loss. Tax forms for 2011 tax year Treat the loss as a loss from an involuntary conversion. Tax forms for 2011 tax year The loss equals the previously capitalized reforestation costs you had to duplicate on replanting. Tax forms for 2011 tax year You deduct the loss on the return for the year the seedlings died. Tax forms for 2011 tax year Postponing Gain Do not report a gain if you receive reimbursement in the form of property similar or related in service or use to the destroyed, stolen, or other involuntarily converted property. Tax forms for 2011 tax year Your basis in the new property is generally the same as your adjusted basis in the property it replaces. Tax forms for 2011 tax year You must ordinarily report the gain on your stolen, destroyed, or other involuntarily converted property if you receive money or unlike property as reimbursement. Tax forms for 2011 tax year However, you can choose to postpone reporting the gain if you purchase replacement property similar or related in service or use to your destroyed, stolen, or other involuntarily converted property within a specific replacement period. Tax forms for 2011 tax year If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. Tax forms for 2011 tax year To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. Tax forms for 2011 tax year If the cost of the replacement property is less than the reimbursement, you must include the gain in your income up to the amount of the unspent reimbursement. Tax forms for 2011 tax year Example 1. Tax forms for 2011 tax year In 1985, you constructed a barn to store farm equipment at a cost of $20,000. Tax forms for 2011 tax year In 1987, you added a silo to the barn at a cost of $15,000 to store grain. Tax forms for 2011 tax year In May of this year, the property was worth $100,000. Tax forms for 2011 tax year In June the barn and silo were destroyed by a tornado. Tax forms for 2011 tax year At the time of the tornado, you had an adjusted basis of $0 in the property. Tax forms for 2011 tax year You received $85,000 from the insurance company. Tax forms for 2011 tax year You had a gain of $85,000 ($85,000 – $0). Tax forms for 2011 tax year You spent $80,000 to rebuild the barn and silo. Tax forms for 2011 tax year Since this is less than the insurance proceeds received, you must include $5,000 ($85,000 – $80,000) in your income. Tax forms for 2011 tax year Example 2. Tax forms for 2011 tax year In 1970, you bought a cabin in the mountains for your personal use at a cost of $18,000. Tax forms for 2011 tax year You made no further improvements or additions to it. Tax forms for 2011 tax year When a storm destroyed the cabin this January, the cabin was worth $250,000. Tax forms for 2011 tax year You received $146,000 from the insurance company in March. Tax forms for 2011 tax year You had a gain of $128,000 ($146,000 − $18,000). Tax forms for 2011 tax year You spent $144,000 to rebuild the cabin. Tax forms for 2011 tax year Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. Tax forms for 2011 tax year Buying replacement property from a related person. Tax forms for 2011 tax year   You cannot postpone reporting a gain from a casualty, theft, or other involuntary conversion if you buy the replacement property from a related person (discussed later). Tax forms for 2011 tax year This rule applies to the following taxpayers. Tax forms for 2011 tax year C corporations. Tax forms for 2011 tax year Partnerships in which more than 50% of the capital or profits interest is owned by C corporations. Tax forms for 2011 tax year Individuals, partnerships (other than those in (2) above), and S corporations if the total realized gain for the tax year on all involuntarily converted properties on which there are realized gains is more than $100,000. Tax forms for 2011 tax year For involuntary conversions described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. Tax forms for 2011 tax year If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. Tax forms for 2011 tax year If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. Tax forms for 2011 tax year Exception. Tax forms for 2011 tax year   This rule does not apply if the related person acquired the property from an unrelated person within the period of time allowed for replacing the involuntarily converted property. Tax forms for 2011 tax year Related persons. Tax forms for 2011 tax year   Under this rule, related persons include, for example, a parent and child, a brother and sister, a corporation and an individual who owns more than 50% of its outstanding stock, and two partnerships in which the same C corporations own more than 50% of the capital or profits interests. Tax forms for 2011 tax year For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. Tax forms for 2011 tax year Death of a taxpayer. Tax forms for 2011 tax year   If a taxpayer dies after having a gain, but before buying replacement property, the gain must be reported for the year in which the decedent realized the gain. Tax forms for 2011 tax year The executor of the estate or the person succeeding to the funds from the involuntary conversion cannot postpone reporting the gain by buying replacement property. Tax forms for 2011 tax year Replacement Property You must buy replacement property for the specific purpose of replacing your property. Tax forms for 2011 tax year Your replacement property must be similar or related in service or use to the property it replaces. Tax forms for 2011 tax year You do not have to use the same funds you receive as reimbursement for your old property to acquire the replacement property. Tax forms for 2011 tax year If you spend the money you receive for other purposes, and borrow money to buy replacement property, you can still choose to postpone reporting the gain if you meet the other requirements. Tax forms for 2011 tax year Property you acquire by gift or inheritance does not qualify as replacement property. Tax forms for 2011 tax year Owner-user. Tax forms for 2011 tax year   If you are an owner-user, similar or related in service or use means that replacement property must function in the same way as the property it replaces. Tax forms for 2011 tax year Examples of property that functions in the same way as the property it replaces are a home that replaces another home, a dairy cow that replaces another dairy cow, and farm land that replaces other farm land. Tax forms for 2011 tax year A grinding mill that replaces a tractor does not qualify. Tax forms for 2011 tax year Neither does a breeding or draft animal that replaces a dairy cow. Tax forms for 2011 tax year Soil or other environmental contamination. Tax forms for 2011 tax year   If, because of soil or other environmental contamination, it is not feasible for you to reinvest your insurance money or other proceeds from destroyed or damaged livestock in property similar or related in service or use to the livestock, you can treat other property (including real property) used for farming purposes, as property similar or related in service or use to the destroyed or damaged livestock. Tax forms for 2011 tax year Weather-related conditions. Tax forms for 2011 tax year   If, because of drought, flood, or other weather-related conditions, it is not feasible for you to reinvest the insurance money or other proceeds in property similar or related in service or use to the livestock, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the livestock you disposed of. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year Each year you normally sell 25 cows from your beef herd. Tax forms for 2011 tax year However, this year you had to sell 50 cows. Tax forms for 2011 tax year This is because a severe drought significantly reduced the amount of hay and pasture yield needed to feed your herd for the rest of the year. Tax forms for 2011 tax year Because, as a result of the severe drought, it is not feasible for you to use the proceeds from selling the extra cows to buy new cows, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the cows you sold. Tax forms for 2011 tax year Standing crop destroyed by casualty. Tax forms for 2011 tax year   If a storm or other casualty destroyed your standing crop and you use the insurance money to acquire either another standing crop or a harvested crop, this purchase qualifies as replacement property. Tax forms for 2011 tax year The costs of planting and raising a new crop qualify as replacement costs for the destroyed crop only if you use the crop method of accounting (discussed in chapter 2). Tax forms for 2011 tax year In that case, the costs of bringing the new crop to the same level of maturity as the destroyed crop qualify as replacement costs to the extent they are incurred during the replacement period. Tax forms for 2011 tax year Timber loss. Tax forms for 2011 tax year   Standing timber you bought with the proceeds from the sale of timber downed as a result of a casualty, such as high winds, earthquakes, or volcanic eruptions, qualifies as replacement property. Tax forms for 2011 tax year If you bought the standing timber within the replacement period, you can postpone reporting the gain. Tax forms for 2011 tax year Business or income-producing property located in a federally declared disaster area. Tax forms for 2011 tax year   If your destroyed business or income-producing property was located in a federally declared disaster area, any tangible replacement property you acquire for use in any business is treated as similar or related in service or use to the destroyed property. Tax forms for 2011 tax year For more information, see Disaster Area Losses in Publication 547. Tax forms for 2011 tax year Substituting replacement property. Tax forms for 2011 tax year   Once you have acquired qualified replacement property that you designate as replacement property in a statement attached to your tax return, you cannot substitute other qualified replacement property. Tax forms for 2011 tax year This is true even if you acquire the other property within the replacement period. Tax forms for 2011 tax year However, if you discover that the original replacement property was not qualified replacement property, you can, within the replacement period, substitute the new qualified replacement property. Tax forms for 2011 tax year Basis of replacement property. Tax forms for 2011 tax year   You must reduce the basis of your replacement property (its cost) by the amount of postponed gain. Tax forms for 2011 tax year In this way, tax on the gain is postponed until you dispose of the replacement property. Tax forms for 2011 tax year Replacement Period To postpone reporting your gain, you must buy replacement property within a specified period of time. Tax forms for 2011 tax year This is the replacement period. Tax forms for 2011 tax year The replacement period begins on the date your property was damaged, destroyed, stolen, sold, or exchanged. Tax forms for 2011 tax year The replacement period generally ends 2 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. Tax forms for 2011 tax year Example. Tax forms for 2011 tax year You are a calendar year taxpayer. Tax forms for 2011 tax year While you were on vacation, farm equipment that cost $2,200 was stolen from your farm. Tax forms for 2011 tax year You discovered the theft when you returned to your farm on November 11, 2012. Tax forms for 2011 tax year Your insurance company investigated the theft and did not settle your claim until January 5, 2013, when they paid you $3,000. Tax forms for 2011 tax year You first realized a gain from the reimbursement for the theft during 2013, so you have until December 31, 2015, to replace the property. Tax forms for 2011 tax year Main home in disaster area. Tax forms for 2011 tax year   For your main home (or its contents) located in a federally declared disaster area, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. Tax forms for 2011 tax year See Disaster Area Losses , later. Tax forms for 2011 tax year Property in the Midwestern disaster areas. Tax forms for 2011 tax year   For property located in the Midwestern disaster areas (defined in Table 4 in the 2008 Publication 547) that was destroyed, damaged, stolen, or condemned, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. Tax forms for 2011 tax year This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Midwestern disaster areas. Tax forms for 2011 tax year Property in the Kansas disaster area. Tax forms for 2011 tax year   For property located in the Kansas disaster area that was destroyed, damaged, stolen, or condemned after May 3, 2007, as a result of the Kansas storms and tornadoes, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. Tax forms for 2011 tax year This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Kansas disaster area. Tax forms for 2011 tax year Property in the Hurricane Katrina disaster area. Tax forms for 2011 tax year   For property located in the Hurricane Katrina disaster area that was destroyed, damaged, stolen, or condemned after August 24, 2005, as a result of Hurricane Katrina, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. Tax forms for 2011 tax year This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Tax forms for 2011 tax year Weather-related sales of livestock in an area eligible for federal assistance. Tax forms for 2011 tax year   For the sale or exchange of livestock due to drought, flood, or other weather-related conditions in an area eligible for federal assistance, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the sale or exchange. Tax forms for 2011 tax year The IRS may extend the replacement period on a regional basis if the weather-related conditions continue for longer than 3 years. Tax forms for 2011 tax year   For information on extensions of the replacement period because of persistent drought, see Notice 2006-82, 2006-39 I. Tax forms for 2011 tax year R. Tax forms for 2011 tax year B. Tax forms for 2011 tax year 529, available at  www. Tax forms for 2011 tax year irs. Tax forms for 2011 tax year gov/irb/2006-39_IRB/ar11. Tax forms for 2011 tax year html. Tax forms for 2011 tax year For a list of counties for which exceptional, extreme, or severe drought was reported during the 12 months ending August 31, 2013, see Notice 2013-62, available at IRS. Tax forms for 2011 tax year gov. Tax forms for 2011 tax year Condemnation. Tax forms for 2011 tax year   The replacement period for a condemnation begins on the earlier of the following dates. Tax forms for 2011 tax year The date on which you disposed of the condemned property. Tax forms for 2011 tax year The date on which the threat of condemnation began. Tax forms for 2011 tax year The replacement period generally ends 2 years after the close of the first tax year in which any part of the gain on the condemnation is realized. Tax forms for 2011 tax year But see Main home in disaster area , Property in the Midwestern disaster areas , Property in the Kansas disaster area , and Property in the Hurricane Katrina disaster area , earlier, for exceptions. Tax forms for 2011 tax year Business or investment real property. Tax forms for 2011 tax year   If real property held for use in a trade or business or for investment (not including property held primarily for sale) is condemned, the replacement period ends 3 years after the close of the first tax year in which any part of the gain on the condemnation is realized. Tax forms for 2011 tax year Extension. Tax forms for 2011 tax year   You can apply for an extension of the replacement period. Tax forms for 2011 tax year Send your written application to the Internal Revenue Service Center where you file your tax return. Tax forms for 2011 tax year See your tax return instructions for the address. Tax forms for 2011 tax year Include all the details about your need for an extension. Tax forms for 2011 tax year Make your application before the end of the replacement period. Tax forms for 2011 tax year However, you can file an application within a reasonable time after the replacement period ends if you can show a good reason for the delay. Tax forms for 2011 tax year You will get an extension of the replacement period if you can show reasonable cause for not making the replacement within the regular period. Tax forms for 2011 tax year How To Postpone Gain You postpone reporting your gain by reporting your choice on your tax return for the year you have the gain. Tax forms for 2011 tax year You have the gain in the year you receive insurance proceeds or other reimbursements that result in a gain. Tax forms for 2011 tax year Required statement. Tax forms for 2011 tax year   You should attach a statement to your return for the year you have the gain. Tax forms for 2011 tax year This statement should include all the following information. Tax forms for 2011 tax year The date and details of the casualty, theft, or other involuntary conversion. Tax forms for 2011 tax year The insurance or other reimbursement you received. Tax forms for 2011 tax year How you figured the gain. Tax forms for 2011 tax year Replacement property acquired before return filed. Tax forms for 2011 tax year   If you acquire replacement property before you file your return for the year you have the gain, your statement should also include detailed information about all the following items. Tax forms for 2011 tax year The replacement property. Tax forms for 2011 tax year The postponed gain. Tax forms for 2011 tax year The basis adjustment that reflects the postponed gain. Tax forms for 2011 tax year Any gain you are reporting as income. Tax forms for 2011 tax year Replacement property acquired after return filed. Tax forms for 2011 tax year   If you intend to buy replacement property after you file your return for the year you realize gain, your statement should also say that you are choosing to replace the property within the required replacement period. Tax forms for 2011 tax year   You should then attach another statement to your return for the year in which you buy the replacement property. Tax forms for 2011 tax year This statement should contain detailed information on the replacement property. Tax forms for 2011 tax year If you acquire part of your replacement property in one year and part in another year, you must attach a statement to each year's return. Tax forms for 2011 tax year Include in the statement detailed information on the replacement property bought in that year. Tax forms for 2011 tax year Reporting weather-related sales of livestock. Tax forms for 2011 tax year   If you choose to postpone reporting the gain on weather-related sales or exchanges of livestock, show all the following information on a statement attached to your return for the tax year in which you first realize any of the gain. Tax forms for 2011 tax year Evidence of the weather-related conditions that forced the sale or exchange of the livestock. Tax forms for 2011 tax year The gain realized on the sale or exchange. Tax forms for 2011 tax year The number and kind of livestock sold or exchanged. Tax forms for 2011 tax year The number of livestock of each kind you would have sold or exchanged under your usual business practice. Tax forms for 2011 tax year   Show all the following information and the preceding information on the return for the year in which you replace the livestock. Tax forms for 2011 tax year The dates you bought the replacement property. Tax forms for 2011 tax year The cost of the replacement property. Tax forms for 2011 tax year Description of the replacement property (for example, the number and kind of the replacement livestock). Tax forms for 2011 tax year Amended return. Tax forms for 2011 tax year   You must file an amended return (Form 1040X) for the tax year of the gain in either of the following situations. Tax forms for 2011 tax year You do not acquire replacement property within the replacement period, plus extensions. Tax forms for 2011 tax year On this amended return, you must report the gain and pay any additional tax due. Tax forms for 2011 tax year You acquire replacement property within the required replacement period, plus extensions, but at a cost less than the amount you receive from the casualty, theft, or other involuntary conversion. Tax forms for 2011 tax year On this amended return, you must report the part of the gain that cannot be postponed and pay any additional tax due. Tax forms for 2011 tax year Disaster Area Losses Special rules apply to federally declared disaster area losses. Tax forms for 2011 tax year A federally declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Robert T. Tax forms for 2011 tax year Stafford Disaster Relief and Emergency Assistance Act. Tax forms for 2011 tax year It includes a major disaster or emergency declaration under the act. Tax forms for 2011 tax year A list of the areas warranting public or individual assistance (or both) under the Act is available at the Federal Emergency Management Agency (FEMA) web site at www. Tax forms for 2011 tax year fema. Tax forms for 2011 tax year gov. Tax forms for 2011 tax year This part discusses the special rules for when to deduct a disaster area loss and what tax deadlines may be postponed. Tax forms for 2011 tax year For other special rules, see Disaster Area Losses in Publication 547. Tax forms for 2011 tax year When to deduct the loss. Tax forms for 2011 tax year   You generally must deduct a casualty loss in the year it occurred. Tax forms for 2011 tax year However, if you have a deductible loss from a disaster that occurred in an area warranting public or individual assistance (or both), you can choose to deduct that loss on your return or amended return for the tax year immediately preceding the tax year in which the disaster happened. Tax forms for 2011 tax year If you make this choice, the loss is treated as having occurred in the preceding year. Tax forms for 2011 tax year    Claiming a qualifying disaster loss on the previous year's return may result in a lower tax for that year, often producing or increasing a cash refund. Tax forms for 2011 tax year   You must make the choice to take your casualty loss for the disaster in the preceding year by the later of the following dates. Tax forms for 2011 tax year The due date (without extensions) for filing your tax return for the tax year in which the disaster actually occurred. Tax forms for 2011 tax year The due date (with extensions) for the return for the preceding tax year. Tax forms for 2011 tax year Federal disaster relief grants. Tax forms for 2011 tax year   Do not include post-disaster relief grants received under the Robert T. Tax forms for 2011 tax year Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, or funeral expenses. Tax forms for 2011 tax year Do not deduct casualty losses or medical expenses to the extent they are specifically reimbursed by these disaster relief grants. Tax forms for 2011 tax year If the casualty loss was specifically reimbursed by the grant and you received the grant after the year in which you deducted the casualty loss, see Reimbursement received after deducting loss , earlier. Tax forms for 2011 tax year Unemployment assistance payments under the Act are taxable unemployment compensation. Tax forms for 2011 tax year Qualified disaster relief payments. Tax forms for 2011 tax year   Qualified disaster relief payments are not included in the income of individuals to the extent any expenses compensated by these payments are not otherwise compensated for by insurance or other reimbursement. Tax forms for 2011 tax year These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Tax forms for 2011 tax year No withholding applies to these payments. Tax forms for 2011 tax year   Qualified disaster relief payments include payments you receive (regardless of the source) for the following expenses. Tax forms for 2011 tax year Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a federally declared disaster. Tax forms for 2011 tax year Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a federally declared disaster. Tax forms for 2011 tax year (A personal residence can be a rented residence or one you own. Tax forms for 2011 tax year ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a federally declared disaster. Tax forms for 2011 tax year   Qualified disaster relief payments include amounts paid by a federal, state, or local government in connection with a federally declared disaster to individuals affected by the disaster. Tax forms for 2011 tax year    Qualified disaster relief payments do not include: Payments for expenses otherwise paid for by insurance or other reimbursements, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Tax forms for 2011 tax year Qualified disaster mitigation payments. Tax forms for 2011 tax year   Qualified disaster mitigation payments made under the Robert T. Tax forms for 2011 tax year Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) are not included in income. Tax forms for 2011 tax year These are payments you, as a property owner, receive to reduce the risk of future damage to your property. Tax forms for 2011 tax year You cannot increase your basis in property, or take a deduction or credit, for expenditures made with respect to those payments. Tax forms for 2011 tax year Sale of property under hazard mitigation program. Tax forms for 2011 tax year   Generally, if you sell or otherwise transfer property, you must recognize any gain or loss for tax purposes unless the property is your main home. Tax forms for 2011 tax year You report the gain or deduct the loss on your tax return for the year you realize it. Tax forms for 2011 tax year (You cannot deduct a loss on personal-use property unless the loss resulted from a casualty, as discussed earlier. Tax forms for 2011 tax year ) However, if you sell or otherwise transfer property to the Federal Government, a state or local government, or an Indian tribal government under a hazard mitigation program, you can choose to postpone reporting the gain if you buy qualifying replacement property within a certain period of time. Tax forms for 2011 tax year See Postponing Gain , earlier, for the rules that apply. Tax forms for 2011 tax year Other federal assistance programs. Tax forms for 2011 tax year    For more information about other federal assistance programs, see Crop Insurance and Crop Disaster Payments and Feed Assistance and Payments in chapter 3 earlier. Tax forms for 2011 tax year Postponed tax deadlines. Tax forms for 2011 tax year   The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared disaster. Tax forms for 2011 tax year The tax deadlines the IRS may postpone include those for filing income, excise, and employment tax returns, paying income, excise, and employment taxes, and making contributions to a traditional IRA or Roth IRA. Tax forms for 2011 tax year   If any tax deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Tax forms for 2011 tax year Go to http://www. Tax forms for 2011 tax year irs. Tax forms for 2011 tax year gov/uac/Tax-Relief-in-Disaster-Situations to find out if a tax deadline has been postponed for your area. Tax forms for 2011 tax year Who is eligible. Tax forms for 2011 tax year   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Tax forms for 2011 tax year Any individual whose main home is located in a covered disaster area (defined next). Tax forms for 2011 tax year Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Tax forms for 2011 tax year Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered disaster area. Tax forms for 2011 tax year Any individual, business entity, or sole proprietorship whose records are needed to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Tax forms for 2011 tax year The main home or principal place of business does not have to be located in the covered disaster area. Tax forms for 2011 tax year Any estate or trust that has tax records necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Tax forms for 2011 tax year The spouse on a joint return with a taxpayer who is eligible for postponements. Tax forms for 2011 tax year Any individual, business entity, or sole proprietorship not located in a covered disaster area, but whose necessary records to meet a postponed tax deadline are located in the covered disaster area. Tax forms for 2011 tax year Any individual visiting the covered disaster area who was killed or injured as a result of the disaster. Tax forms for 2011 tax year Any other person determined by the IRS to be affected by a federally declared disaster. Tax forms for 2011 tax year Covered disaster area. Tax forms for 2011 tax year   This is an area of a federally declared disaster area in which the IRS has decided to postpone tax deadlines for up to 1 year. Tax forms for 2011 tax year Abatement of interest and penalties. Tax forms for 2011 tax year   The IRS may abate the interest and penalties on the underpaid income tax for the length of any postponement of tax deadlines. Tax forms for 2011 tax year Reporting Gains and Losses You will have to file one or more of the following forms to report your gains or losses from involuntary conversions. Tax forms for 2011 tax year Form 4684. Tax forms for 2011 tax year   Use this form to report your gains and losses from casualties and thefts. Tax forms for 2011 tax year Form 4797. Tax forms for 2011 tax year   Use this form to report involuntary conversions (other than from casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Tax forms for 2011 tax year Also use this form if you have a gain from a casualty or theft on trade, business or income-producing property held for more than 1 year and you have to recapture some or all of your gain as ordinary income. Tax forms for 2011 tax year Form 8949. Tax forms for 2011 tax year   Use this form to report gain from an involuntary conversion (other than from casualty or theft) of personal-use property. Tax forms for 2011 tax year Schedule A (Form 1040). Tax forms for 2011 tax year   Use this form to deduct your losses from casualties and thefts of personal-use property and income-producing property, that you reported on Form 4684. Tax forms for 2011 tax year Schedule D (Form 1040). Tax forms for 2011 tax year   Use this form to carry over the following gains. Tax forms for 2011 tax year Net gain shown on Form 4797 from an involuntary conversion of business property held for more than 1 year. Tax forms for 2011 tax year Net gain shown on Form 4684 from the casualty or theft of personal-use property. Tax forms for 2011 tax year    Also use this form to figure the overall gain or loss from transactions reported on Form 8949. Tax forms for 2011 tax year Schedule F (Form 1040). Tax forms for 2011 tax year   Use this form to deduct your losses from casualty or theft of livestock or produce bought for sale under Other expenses in Part II, line 32, if you use the cash method of accounting and have not otherwise deducted these losses. Tax forms for 2011 tax year Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - IRS Operations & Budget

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If you're looking for data on general IRS operations & budget, this is the section for you. Within this section, you can learn about taxpayer refunds, IRS collections, law enforcement, taxpayer assistance, budget and workforce, and system management.

Below are links to the topics within this section, as well as some examples of what you can find within each topic.

Assisting Taxpayers

• Assistance & education programs
• Post-filing assistance program

Collecting Revenue

• Gross collections
• Number of returns filed
• Number of returns filed electronically
• Return filing projections

Data by State

• Returns filed, taxes collected and refunds by state

Enforcing Laws

• Examination coverage
• Tax-exempt organizations examined
• Delinquent collection activities
• Criminal investigation program

Issuing Refunds

• Number of refunds issued
• Total dollars refunded
• Information on historical IRS tax refunds
• Individual income tax refund offsets

Budget & Workforce

• Costs incurred by the IRS
• Appeals workload
• IRS personnel summary
• Internal audits and security activities

2003 IRS Report to Congress

• 2003 IRS Report to Congress on IRS enforcement activity

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Page Last Reviewed or Updated: 22-Jan-2013

The Tax Forms For 2011 Tax Year

Tax forms for 2011 tax year 11. Tax forms for 2011 tax year   How To Get Tax Help Table of Contents 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. Tax forms for 2011 tax year Free help with your tax return. Tax forms for 2011 tax year   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax forms for 2011 tax year The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax forms for 2011 tax year The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax forms for 2011 tax year To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax forms for 2011 tax year gov, download the IRS2Go app, or call 1-800-906-9887. Tax forms for 2011 tax year   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax forms for 2011 tax year To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax forms for 2011 tax year aarp. Tax forms for 2011 tax year org/money/taxaide or call 1-888-227-7669. Tax forms for 2011 tax year For more information on these programs, go to IRS. Tax forms for 2011 tax year gov and enter “VITA” in the search box. Tax forms for 2011 tax year Internet. Tax forms for 2011 tax year    IRS. Tax forms for 2011 tax year gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax forms for 2011 tax year Download the free IRS2Go app from the iTunes app store or from Google Play. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax forms for 2011 tax year gov or download the IRS2Go app and select the Refund Status option. Tax forms for 2011 tax year The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms for 2011 tax year The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax forms for 2011 tax year Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax forms for 2011 tax year No need to wait on the phone or stand in line. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year When you reach the response screen, you can print the entire interview and the final response for your records. Tax forms for 2011 tax year New subject areas are added on a regular basis. Tax forms for 2011 tax year  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax forms for 2011 tax year gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax forms for 2011 tax year You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax forms for 2011 tax year The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year You can also ask the IRS to mail a return or an account transcript to you. Tax forms for 2011 tax year Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax forms for 2011 tax year gov or by calling 1-800-908-9946. Tax forms for 2011 tax year Tax return and tax account transcripts are generally available for the current year and the past three years. Tax forms for 2011 tax year Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax forms for 2011 tax year Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax forms for 2011 tax year gov and enter Where's My Amended Return? in the search box. Tax forms for 2011 tax year You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax forms for 2011 tax year It can take up to 3 weeks from the date you mailed it to show up in our system. Tax forms for 2011 tax year Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax forms for 2011 tax year gov. Tax forms for 2011 tax year Select the Payment tab on the front page of IRS. Tax forms for 2011 tax year gov for more information. Tax forms for 2011 tax year Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax forms for 2011 tax year Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax forms for 2011 tax year gov. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax forms for 2011 tax year gov. Tax forms for 2011 tax year Request an Electronic Filing PIN by going to IRS. Tax forms for 2011 tax year gov and entering Electronic Filing PIN in the search box. Tax forms for 2011 tax year Download forms, instructions and publications, including accessible versions for people with disabilities. Tax forms for 2011 tax year Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax forms for 2011 tax year gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax forms for 2011 tax year An employee can answer questions about your tax account or help you set up a payment plan. Tax forms for 2011 tax year Before you visit, check the Office Locator on IRS. Tax forms for 2011 tax year gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax forms for 2011 tax year If you have a special need, such as a disability, you can request an appointment. Tax forms for 2011 tax year Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax forms for 2011 tax year Apply for an Employer Identification Number (EIN). Tax forms for 2011 tax year Go to IRS. Tax forms for 2011 tax year gov and enter Apply for an EIN in the search box. Tax forms for 2011 tax year Read the Internal Revenue Code, regulations, or other official guidance. Tax forms for 2011 tax year Read Internal Revenue Bulletins. Tax forms for 2011 tax year Sign up to receive local and national tax news and more by email. Tax forms for 2011 tax year Just click on “subscriptions” above the search box on IRS. Tax forms for 2011 tax year gov and choose from a variety of options. Tax forms for 2011 tax year Phone. Tax forms for 2011 tax year    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax forms for 2011 tax year Download the free IRS2Go app from the iTunes app store or from Google Play. Tax forms for 2011 tax year Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax forms for 2011 tax year gov, or download the IRS2Go app. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax forms for 2011 tax year Most VITA and TCE sites offer free electronic filing. Tax forms for 2011 tax year Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax forms for 2011 tax year Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax forms for 2011 tax year Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax forms for 2011 tax year Note, the above information is for our automated hotline. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax forms for 2011 tax year You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax forms for 2011 tax year It can take up to 3 weeks from the date you mailed it to show up in our system. Tax forms for 2011 tax year 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). Tax forms for 2011 tax year You should receive your order within 10 business days. Tax forms for 2011 tax year Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax forms for 2011 tax year The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax forms for 2011 tax year These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax forms for 2011 tax year Walk-in. Tax forms for 2011 tax year   You can find a selection of forms, publications and services — in-person. Tax forms for 2011 tax year Products. Tax forms for 2011 tax year You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax forms for 2011 tax year Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax forms for 2011 tax year Services. Tax forms for 2011 tax year You can walk in to your local TAC for face-to-face tax help. Tax forms for 2011 tax year An employee can answer questions about your tax account or help you set up a payment plan. Tax forms for 2011 tax year Before visiting, use the Office Locator tool on IRS. Tax forms for 2011 tax year gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax forms for 2011 tax year Mail. Tax forms for 2011 tax year   You can send your order for forms, instructions, and publications to the address below. Tax forms for 2011 tax year You should receive a response within 10 business days after your request is received. Tax forms for 2011 tax year Internal Revenue Service 1201 N. Tax forms for 2011 tax year Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax forms for 2011 tax year The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax forms for 2011 tax year Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax forms for 2011 tax year   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax forms for 2011 tax year 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. Tax forms for 2011 tax year You face (or your business is facing) an immediate threat of adverse action. Tax forms for 2011 tax year You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax forms for 2011 tax year   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. Tax forms for 2011 tax year Here's why we can help: TAS is an independent organization within the IRS. Tax forms for 2011 tax year Our advocates know how to work with the IRS. Tax forms for 2011 tax year Our services are free and tailored to meet your needs. Tax forms for 2011 tax year We have offices in every state, the District of Columbia, and Puerto Rico. Tax forms for 2011 tax year   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. Tax forms for 2011 tax year   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax forms for 2011 tax year If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax forms for 2011 tax year Low Income Taxpayer Clinics. Tax forms for 2011 tax year   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Tax forms for 2011 tax year Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax forms for 2011 tax year Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax forms for 2011 tax year Prev  Up  Next   Home   More Online Publications