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Turbotax Premier Federal & State Returns Plus Federal E File 2013

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Turbotax Premier Federal & State Returns Plus Federal E File 2013

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

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Daytona Beach/
Holly Hill
149 S. Ridgewood Ave
Daytona Beach, FL 32114

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(386) 254-7360
Fort Myers 4210 Metro Parkway
Ft Myers, FL 33916

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(239) 938-7601
Gainesville 104 N. Main St.
Gainesville, FL 32601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(352) 395-6197
Jacksonville 400 West Bay St.
Jacksonville, FL 32202

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(904) 665-1040
Lakeland 2133 Harden Blvd
Lakeland, FL 33803

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(863) 904-3399
Maitland/Orlando 850 Trafalgar Ct.
Maitland, FL 32751

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(407) 660-5830
Melbourne 431 N. Wickham Road
Melbourne, FL 32935

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(321) 253-7700
 
Miami 51 S.W. First Ave.
Miami, FL 33130

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(305) 982-5077
Ocala 3300 SW 34th Ave
Ocala, FL. 34474

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(352) 401-0010 
Panama City  651-F West 14th St.
Panama City, FL 32401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(850)481-4016
 
Pensacola  7180 9th Ave North
Pensacola, FL. 32504 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(850) 435-8468
 
Plantation/
Fort Lauderdale 
7850 S.W. 6th Court
Plantation, FL 33324 

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(954) 423-7300 
Port St. Lucie  7410 South US Hwy. 1
Port St. Lucie, FL 34952 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(772) 340-5606 
Saint Petersburg  9450 Koger Blvd.
Saint Petersburg, FL 33702 

Monday-Friday - 8:30 a.m.-4:30 p.m.  

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(727) 568-2459 
Sarasota 5971 Cattle Ridge Blvd.
Sarasota, FL 34232

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(941) 378-6448
Tallahassee   1211 Governor's Square Blvd.
Tallahassee, FL 32301

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(850) 942-8995 
Tampa 3848 W. Columbus Dr. 
Tampa, FL 33607

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(813) 348-1831
West Palm Beach  1700 Palm Beach Lakes Blvd.
West Palm Beach, FL 33401 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(561) 616-2002 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Within Florida call:

 Jacksonville  (904) 665-1000
 Plantation  (954) 423-7677

 Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
400 West Bay Street, Stop 1200
Jacksonville, FL 32202

Internal Revenue Service
7850 SW 6th Court, Stop 6030
Plantation, FL 33324

Internal Revenue Service
9450 Koger Blvd, Room 101
St. Petersburg, FL 33702

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Turbotax Premier Federal & State Returns Plus Federal E File 2013

Turbotax premier federal & state returns plus federal e file 2013 Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Turbotax premier federal & state returns plus federal e file 2013 General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Turbotax premier federal & state returns plus federal e file 2013 S. Turbotax premier federal & state returns plus federal e file 2013 Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Turbotax premier federal & state returns plus federal e file 2013 S. Turbotax premier federal & state returns plus federal e file 2013 Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Turbotax premier federal & state returns plus federal e file 2013 Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Turbotax premier federal & state returns plus federal e file 2013 S. Turbotax premier federal & state returns plus federal e file 2013 Individual Income Tax Return Sch. Turbotax premier federal & state returns plus federal e file 2013 A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Turbotax premier federal & state returns plus federal e file 2013 C Profit or Loss From Business Sch. Turbotax premier federal & state returns plus federal e file 2013 C-EZ Net Profit From Business Sch. Turbotax premier federal & state returns plus federal e file 2013 D Capital Gains and Losses Sch. Turbotax premier federal & state returns plus federal e file 2013 E Supplemental Income and Loss Sch. Turbotax premier federal & state returns plus federal e file 2013 F Profit or Loss From Farming Sch. Turbotax premier federal & state returns plus federal e file 2013 H Household Employment Taxes Sch. Turbotax premier federal & state returns plus federal e file 2013 J Income Averaging for Farmers and Fishermen Sch. Turbotax premier federal & state returns plus federal e file 2013 R Credit for the Elderly or the Disabled Sch. Turbotax premier federal & state returns plus federal e file 2013 SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Turbotax premier federal & state returns plus federal e file 2013 S. Turbotax premier federal & state returns plus federal e file 2013 Individual Income Tax Return 1065 U. Turbotax premier federal & state returns plus federal e file 2013 S. Turbotax premier federal & state returns plus federal e file 2013 Return of Partnership Income Sch. Turbotax premier federal & state returns plus federal e file 2013 D Capital Gains and Losses Sch. Turbotax premier federal & state returns plus federal e file 2013 K-1 Partner's Share of Income, Deductions, Credits, etc. Turbotax premier federal & state returns plus federal e file 2013 1120 U. Turbotax premier federal & state returns plus federal e file 2013 S. Turbotax premier federal & state returns plus federal e file 2013 Corporation Income Tax Return Sch. Turbotax premier federal & state returns plus federal e file 2013 D Capital Gains and Losses 1120S U. Turbotax premier federal & state returns plus federal e file 2013 S. Turbotax premier federal & state returns plus federal e file 2013 Income Tax Return for an S Corporation Sch. Turbotax premier federal & state returns plus federal e file 2013 D Capital Gains and Losses and Built-In Gains Sch. Turbotax premier federal & state returns plus federal e file 2013 K-1 Shareholder's Share of Income, Deductions, Credits, etc. Turbotax premier federal & state returns plus federal e file 2013 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Turbotax premier federal & state returns plus federal e file 2013 S. Turbotax premier federal & state returns plus federal e file 2013 Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications