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Where Can I File 2011 Taxes

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Where Can I File 2011 Taxes

Where can i file 2011 taxes Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Where can i file 2011 taxes Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Where can i file 2011 taxes Fiscal-year taxpayers. Where can i file 2011 taxes   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Where can i file 2011 taxes These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Where can i file 2011 taxes First Quarter The first quarter of a calendar year is made up of January, February, and March. Where can i file 2011 taxes Second Quarter The second quarter of a calendar year is made up of April, May, and June. Where can i file 2011 taxes Third Quarter The third quarter of a calendar year is made up of July, August, and September. Where can i file 2011 taxes Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Where can i file 2011 taxes Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Where can i file 2011 taxes Use the following general guidelines to make these changes. Where can i file 2011 taxes The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Where can i file 2011 taxes Also see Saturday, Sunday, or legal holiday, earlier. Where can i file 2011 taxes Individuals Form 1040. Where can i file 2011 taxes    This form is due on the 15th day of the 4th month after the end of your tax year. Where can i file 2011 taxes Form 4868 is used to request an extension of time to file Form 1040. Where can i file 2011 taxes Estimated tax payments (Form 1040-ES). Where can i file 2011 taxes   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Where can i file 2011 taxes Partnerships Form 1065. Where can i file 2011 taxes   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Where can i file 2011 taxes Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Where can i file 2011 taxes Form 1065-B (electing large partnerships). Where can i file 2011 taxes   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Where can i file 2011 taxes Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Where can i file 2011 taxes Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Where can i file 2011 taxes   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Where can i file 2011 taxes S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Where can i file 2011 taxes Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Where can i file 2011 taxes Estimated tax payments. Where can i file 2011 taxes   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Where can i file 2011 taxes Form 2553. Where can i file 2011 taxes   This form is used to choose S corporation treatment. Where can i file 2011 taxes It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Where can i file 2011 taxes Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Where can i file 2011 taxes Principally, it covers the following federal taxes. Where can i file 2011 taxes Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Where can i file 2011 taxes Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Where can i file 2011 taxes Federal unemployment (FUTA) tax you must pay as an employer. Where can i file 2011 taxes The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Where can i file 2011 taxes Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Where can i file 2011 taxes Forms you may need. Where can i file 2011 taxes   The following is a list and description of the primary employment tax forms you may need. Where can i file 2011 taxes Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Where can i file 2011 taxes This form is due the last day of the first calendar month after the calendar year ends. Where can i file 2011 taxes Use it to report the FUTA tax on wages you paid. Where can i file 2011 taxes Form 941, Employer's QUARTERLY Federal Tax Return. Where can i file 2011 taxes This form is due the last day of the first calendar month after the calendar quarter ends. Where can i file 2011 taxes Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Where can i file 2011 taxes Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Where can i file 2011 taxes This form is due the last day of the first calendar month after the calendar year ends. Where can i file 2011 taxes Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Where can i file 2011 taxes Form 944, Employer's ANNUAL Federal Tax Return. Where can i file 2011 taxes This form is due the last day of the first calendar month after the calendar year ends. Where can i file 2011 taxes Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Where can i file 2011 taxes Form 945, Annual Return of Withheld Federal Income Tax. Where can i file 2011 taxes This form is due the last day of the first calendar month after the calendar year ends. Where can i file 2011 taxes Use it to report income tax withheld on all nonpayroll items. Where can i file 2011 taxes Nonpayroll items include the following. Where can i file 2011 taxes Backup withholding. Where can i file 2011 taxes Withholding on pensions, annuities, IRAs, and gambling winnings. Where can i file 2011 taxes Payments of Indian gaming profits to tribal members. Where can i file 2011 taxes Fiscal-year taxpayers. Where can i file 2011 taxes   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Where can i file 2011 taxes The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Where can i file 2011 taxes These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Where can i file 2011 taxes See July 31 , later. Where can i file 2011 taxes Extended due dates. Where can i file 2011 taxes   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Where can i file 2011 taxes If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Where can i file 2011 taxes However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Where can i file 2011 taxes First Quarter The first quarter of a calendar year is made up of January, February, and March. Where can i file 2011 taxes Second Quarter The second quarter of a calendar year is made up of April, May, and June. Where can i file 2011 taxes Third Quarter The third quarter of a calendar year is made up of July, August, and September. Where can i file 2011 taxes Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Where can i file 2011 taxes Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Where can i file 2011 taxes Use this calendar with Publication 510. Where can i file 2011 taxes Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Where can i file 2011 taxes References to Form 2290 also apply to Form 2290(SP). Where can i file 2011 taxes Forms you may need. Where can i file 2011 taxes   The following is a list and description of the excise tax forms you may need. Where can i file 2011 taxes Form 11-C, Occupational Tax and Registration Return for Wagering. Where can i file 2011 taxes Use this form to register any wagering activity and to pay an occupational tax on wagering. Where can i file 2011 taxes File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Where can i file 2011 taxes You must file the form before you begin accepting wagers. Where can i file 2011 taxes After that, file the form by July 1 of each year. Where can i file 2011 taxes Also, see Form 730, later. Where can i file 2011 taxes Form 720, Quarterly Federal Excise Tax Return. Where can i file 2011 taxes File this form by the last day of the month following the calendar quarter. Where can i file 2011 taxes Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Where can i file 2011 taxes Form 730, Monthly Tax Return for Wagers. Where can i file 2011 taxes Use this form to pay an excise tax on wagers you accept. Where can i file 2011 taxes File this form for each month by the last day of the following month. Where can i file 2011 taxes Also, see Form 11-C, earlier. Where can i file 2011 taxes Form 2290, Heavy Highway Vehicle Use Tax Return. Where can i file 2011 taxes Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Where can i file 2011 taxes File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Where can i file 2011 taxes The tax period begins on July 1 and ends the following June 30. Where can i file 2011 taxes You must pay the full year's tax on all vehicles you have in use during the month of July. Where can i file 2011 taxes You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Where can i file 2011 taxes For more information, see the Instructions for Form 2290. Where can i file 2011 taxes Fiscal-year taxpayers. Where can i file 2011 taxes   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Where can i file 2011 taxes Adjustments for Saturday, Sunday, or legal holidays. Where can i file 2011 taxes   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Where can i file 2011 taxes For excise taxes, there are two exceptions to this rule. Where can i file 2011 taxes For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Where can i file 2011 taxes Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Where can i file 2011 taxes If the due date falls on a Sunday, the deposit is due on the following Monday. Where can i file 2011 taxes For more information, see the Instructions for Form 720. Where can i file 2011 taxes The Excise Tax Calendar has been adjusted for all of these provisions. Where can i file 2011 taxes Regular method taxes. Where can i file 2011 taxes   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Where can i file 2011 taxes First Quarter The first quarter of a calendar year is made up of January, February, and March. Where can i file 2011 taxes Second Quarter The second quarter of a calendar year is made up of April, May, and June. Where can i file 2011 taxes Third Quarter The third quarter of a calendar year is made up of July, August, and September. Where can i file 2011 taxes Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Where can i file 2011 taxes How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Where can i file 2011 taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Where can i file 2011 taxes Free help with your tax return. Where can i file 2011 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Where can i file 2011 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Where can i file 2011 taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Where can i file 2011 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where can i file 2011 taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Where can i file 2011 taxes To find the nearest VITA or TCE site, visit IRS. Where can i file 2011 taxes gov or call 1-800-906-9887. Where can i file 2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where can i file 2011 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where can i file 2011 taxes aarp. Where can i file 2011 taxes org/money/taxaide or call 1-888-227-7669. Where can i file 2011 taxes   For more information on these programs, go to IRS. Where can i file 2011 taxes gov and enter “VITA” in the search box. Where can i file 2011 taxes Internet. Where can i file 2011 taxes IRS. Where can i file 2011 taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Where can i file 2011 taxes Apply for an Employer Identification Number (EIN). Where can i file 2011 taxes Go to IRS. Where can i file 2011 taxes gov and enter Apply for an EIN in the search box. Where can i file 2011 taxes Request an Electronic Filing PIN by going to IRS. Where can i file 2011 taxes gov and entering Electronic Filing PIN in the search box. Where can i file 2011 taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Where can i file 2011 taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i file 2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where can i file 2011 taxes Checking the status of your amended return. Where can i file 2011 taxes Go to IRS. Where can i file 2011 taxes gov and enter Where's My Amended Return in the search box. Where can i file 2011 taxes Download forms, instructions, and publications, including some accessible versions. Where can i file 2011 taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Where can i file 2011 taxes gov or IRS2Go. Where can i file 2011 taxes Tax return and tax account transcripts are generally available for the current year and past three years. Where can i file 2011 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where can i file 2011 taxes gov. Where can i file 2011 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where can i file 2011 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where can i file 2011 taxes gov. Where can i file 2011 taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Where can i file 2011 taxes gov or IRS2Go. Where can i file 2011 taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Where can i file 2011 taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Where can i file 2011 taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Where can i file 2011 taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Where can i file 2011 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where can i file 2011 taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Where can i file 2011 taxes gov. Where can i file 2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where can i file 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where can i file 2011 taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Where can i file 2011 taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Where can i file 2011 taxes Visit AARP's website to find the nearest Tax-Aide location. Where can i file 2011 taxes Research your tax questions. Where can i file 2011 taxes Search publications and instructions by topic or keyword. Where can i file 2011 taxes Read the Internal Revenue Code, regulations, or other official guidance. Where can i file 2011 taxes Read Internal Revenue Bulletins. Where can i file 2011 taxes Sign up to receive local and national tax news by email. Where can i file 2011 taxes Phone. Where can i file 2011 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where can i file 2011 taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Where can i file 2011 taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where can i file 2011 taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Where can i file 2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where can i file 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where can i file 2011 taxes Most VITA and TCE sites offer free electronic filing. Where can i file 2011 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where can i file 2011 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where can i file 2011 taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Where can i file 2011 taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Where can i file 2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where can i file 2011 taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Where can i file 2011 taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i file 2011 taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Where can i file 2011 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where can i file 2011 taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Where can i file 2011 taxes You should receive your order within 10 business days. Where can i file 2011 taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Where can i file 2011 taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Where can i file 2011 taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Where can i file 2011 taxes Call to ask tax questions, 1-800-829-1040. Where can i file 2011 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where can i file 2011 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where can i file 2011 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Where can i file 2011 taxes gsa. Where can i file 2011 taxes gov/fedrelay. Where can i file 2011 taxes Walk-in. Where can i file 2011 taxes You can find a selection of forms, publications and services — in-person, face-to-face. Where can i file 2011 taxes Products. Where can i file 2011 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where can i file 2011 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where can i file 2011 taxes Services. Where can i file 2011 taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Where can i file 2011 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Where can i file 2011 taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Where can i file 2011 taxes No appointment is necessary—just walk in. Where can i file 2011 taxes Before visiting, check www. Where can i file 2011 taxes irs. Where can i file 2011 taxes gov/localcontacts for hours of operation and services provided. Where can i file 2011 taxes Mail. Where can i file 2011 taxes You can send your order for forms, instructions, and publications to the address below. Where can i file 2011 taxes You should receive a response within 10 business days after your request is received. Where can i file 2011 taxes  Internal Revenue Service 1201 N. Where can i file 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Where can i file 2011 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where can i file 2011 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where can i file 2011 taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Where can i file 2011 taxes 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. Where can i file 2011 taxes You face (or your business is facing) an immediate threat of adverse action. Where can i file 2011 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where can i file 2011 taxes   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. Where can i file 2011 taxes Here's why we can help: TAS is an independent organization within the IRS. Where can i file 2011 taxes Our advocates know how to work with the IRS. Where can i file 2011 taxes Our services are free and tailored to meet your needs. Where can i file 2011 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Where can i file 2011 taxes 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 www. Where can i file 2011 taxes irs. Where can i file 2011 taxes gov/advocate, or call us toll-free at 1-877-777-4778. Where can i file 2011 taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where can i file 2011 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Where can i file 2011 taxes irs. Where can i file 2011 taxes gov/sams. Where can i file 2011 taxes Low Income Taxpayer Clinics. Where can i file 2011 taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Where can i file 2011 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where can i file 2011 taxes Visit www. Where can i file 2011 taxes TaxpayerAdvocate. Where can i file 2011 taxes irs. Where can i file 2011 taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where can i file 2011 taxes gnewbus01 Prev  Up  Next   Home   More Online Publications
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Understanding your CP23 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain how much money you owe on your taxes.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • Pay the amount you owe by the date on the notice's payment coupon if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).
  • Make payment arrangements if you can't pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

Do I have to pay interest on the amount I owe?
Interest will accrue on the amount you owe unless you pay it by the requested date on the notice's payment coupon.

Do I receive a penalty if I cannot pay the full amount?
Yes. You usually will receive a late payment penalty. Notice 746, Information About Your Notice, Penalty and Interest has more information about penalties and interest.

What happens if I cannot pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

How can I set up a payment plan?
Call the toll-free number listed on the top right-hand corner of your notice to discuss payment options, or learn more about payment arrangements.

What happens if I don't pay?
We can file a Notice of Federal Tax Lien. The lien gives us a legal claim to your property for payment for your tax debt.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Where Can I File 2011 Taxes

Where can i file 2011 taxes 12. Where can i file 2011 taxes   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Where can i file 2011 taxes Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Where can i file 2011 taxes Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Where can i file 2011 taxes Method 2. Where can i file 2011 taxes RoyaltiesDepletion. Where can i file 2011 taxes Coal and iron ore. Where can i file 2011 taxes Sale of property interest. Where can i file 2011 taxes Part of future production sold. Where can i file 2011 taxes Unemployment BenefitsTypes of unemployment compensation. Where can i file 2011 taxes Governmental program. Where can i file 2011 taxes Repayment of unemployment compensation. Where can i file 2011 taxes Tax withholding. Where can i file 2011 taxes Repayment of benefits. Where can i file 2011 taxes Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Where can i file 2011 taxes Deduction for costs involved in unlawful discrimination suits. Where can i file 2011 taxes Energy conservation measure. Where can i file 2011 taxes Dwelling unit. Where can i file 2011 taxes Current income required to be distributed. Where can i file 2011 taxes Current income not required to be distributed. Where can i file 2011 taxes How to report. Where can i file 2011 taxes Losses. Where can i file 2011 taxes Grantor trust. Where can i file 2011 taxes Nonemployee compensation. Where can i file 2011 taxes Corporate director. Where can i file 2011 taxes Personal representatives. Where can i file 2011 taxes Manager of trade or business for bankruptcy estate. Where can i file 2011 taxes Notary public. Where can i file 2011 taxes Election precinct official. Where can i file 2011 taxes Difficulty-of-care payments. Where can i file 2011 taxes Maintaining space in home. Where can i file 2011 taxes Reporting taxable payments. Where can i file 2011 taxes Lotteries and raffles. Where can i file 2011 taxes Form W-2G. Where can i file 2011 taxes Reporting winnings and recordkeeping. Where can i file 2011 taxes Inherited pension or IRA. Where can i file 2011 taxes Employee awards or bonuses. Where can i file 2011 taxes Pulitzer, Nobel, and similar prizes. Where can i file 2011 taxes Payment for services. Where can i file 2011 taxes VA payments. Where can i file 2011 taxes Prizes. Where can i file 2011 taxes Strike and lockout benefits. Where can i file 2011 taxes Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. Where can i file 2011 taxes Some items, however, are only partly excluded from income. Where can i file 2011 taxes This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. Where can i file 2011 taxes Income that is taxable must be reported on your tax return and is subject to tax. Where can i file 2011 taxes Income that is nontaxable may have to be shown on your tax return but is not taxable. Where can i file 2011 taxes This chapter begins with discussions of the following income items. Where can i file 2011 taxes Bartering. Where can i file 2011 taxes Canceled debts. Where can i file 2011 taxes Sales parties at which you are the host or hostess. Where can i file 2011 taxes Life insurance proceeds. Where can i file 2011 taxes Partnership income. Where can i file 2011 taxes S Corporation income. Where can i file 2011 taxes Recoveries (including state income tax refunds). Where can i file 2011 taxes Rents from personal property. Where can i file 2011 taxes Repayments. Where can i file 2011 taxes Royalties. Where can i file 2011 taxes Unemployment benefits. Where can i file 2011 taxes Welfare and other public assistance benefits. Where can i file 2011 taxes These discussions are followed by brief discussions of other income items. Where can i file 2011 taxes Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. Where can i file 2011 taxes You must include in your income, at the time received, the fair market value of property or services you receive in bartering. Where can i file 2011 taxes If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. Where can i file 2011 taxes Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Where can i file 2011 taxes However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. Where can i file 2011 taxes Example 1. Where can i file 2011 taxes You are a self-employed attorney who performs legal services for a client, a small corporation. Where can i file 2011 taxes The corporation gives you shares of its stock as payment for your services. Where can i file 2011 taxes You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. Where can i file 2011 taxes Example 2. Where can i file 2011 taxes You are self-employed and a member of a barter club. Where can i file 2011 taxes The club uses “credit units” as a means of exchange. Where can i file 2011 taxes It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. Where can i file 2011 taxes The club subtracts credit units from your account when you receive goods or services from other members. Where can i file 2011 taxes You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. Where can i file 2011 taxes Example 3. Where can i file 2011 taxes You own a small apartment building. Where can i file 2011 taxes In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. Where can i file 2011 taxes You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. Where can i file 2011 taxes Form 1099-B from barter exchange. Where can i file 2011 taxes   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. Where can i file 2011 taxes It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. Where can i file 2011 taxes The IRS also will receive a copy of Form 1099-B. Where can i file 2011 taxes Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. Where can i file 2011 taxes You have no income from the canceled debt if it is intended as a gift to you. Where can i file 2011 taxes A debt includes any indebtedness for which you are liable or which attaches to property you hold. Where can i file 2011 taxes If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. Where can i file 2011 taxes If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). Where can i file 2011 taxes Form 1099-C. Where can i file 2011 taxes   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. Where can i file 2011 taxes The amount of the canceled debt is shown in box 2. Where can i file 2011 taxes Interest included in canceled debt. Where can i file 2011 taxes   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. Where can i file 2011 taxes Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. Where can i file 2011 taxes See Deductible debt under Exceptions, later. Where can i file 2011 taxes   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. Where can i file 2011 taxes If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). Where can i file 2011 taxes Discounted mortgage loan. Where can i file 2011 taxes   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. Where can i file 2011 taxes You must include the canceled amount in your income. Where can i file 2011 taxes Mortgage relief upon sale or other disposition. Where can i file 2011 taxes   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. Where can i file 2011 taxes To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. Where can i file 2011 taxes Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. Where can i file 2011 taxes    You may be able to exclude part of the mortgage relief on your principal residence. Where can i file 2011 taxes See Excluded debt, later. Where can i file 2011 taxes   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. Where can i file 2011 taxes You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. Where can i file 2011 taxes Report any gain on nonbusiness property as a capital gain. Where can i file 2011 taxes   See Publication 4681 for more information. Where can i file 2011 taxes Stockholder debt. Where can i file 2011 taxes   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. Where can i file 2011 taxes For more information, see Publication 542, Corporations. Where can i file 2011 taxes   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. Where can i file 2011 taxes This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. Where can i file 2011 taxes Repayment of canceled debt. Where can i file 2011 taxes   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. Where can i file 2011 taxes You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. Where can i file 2011 taxes The statute of limitations generally does not end until 3 years after the due date of your original return. Where can i file 2011 taxes Exceptions There are several exceptions to the inclusion of canceled debt in income. Where can i file 2011 taxes These are explained next. Where can i file 2011 taxes Student loans. Where can i file 2011 taxes   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. Where can i file 2011 taxes   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. Where can i file 2011 taxes To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). Where can i file 2011 taxes   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. Where can i file 2011 taxes Education loan repayment assistance. Where can i file 2011 taxes   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. Where can i file 2011 taxes    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. Where can i file 2011 taxes If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. Where can i file 2011 taxes See Form 1040X and its instructions for details on filing. Where can i file 2011 taxes Deductible debt. Where can i file 2011 taxes   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. Where can i file 2011 taxes This exception applies only if you use the cash method of accounting. Where can i file 2011 taxes For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. Where can i file 2011 taxes Price reduced after purchase. Where can i file 2011 taxes   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. Where can i file 2011 taxes The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. Where can i file 2011 taxes Excluded debt. Where can i file 2011 taxes   Do not include a canceled debt in your gross income in the following situations. Where can i file 2011 taxes The debt is canceled in a bankruptcy case under title 11 of the U. Where can i file 2011 taxes S. Where can i file 2011 taxes Code. Where can i file 2011 taxes See Publication 908, Bankruptcy Tax Guide. Where can i file 2011 taxes The debt is canceled when you are insolvent. Where can i file 2011 taxes However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. Where can i file 2011 taxes See Publication 908. Where can i file 2011 taxes The debt is qualified farm debt and is canceled by a qualified person. Where can i file 2011 taxes See chapter 3 of Publication 225, Farmer's Tax Guide. Where can i file 2011 taxes The debt is qualified real property business debt. Where can i file 2011 taxes See chapter 5 of Publication 334. Where can i file 2011 taxes The cancellation is intended as a gift. Where can i file 2011 taxes The debt is qualified principal residence indebtedness. Where can i file 2011 taxes See Publication 525 for additional information. Where can i file 2011 taxes Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. Where can i file 2011 taxes You must report this item as income at its fair market value. Where can i file 2011 taxes Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. Where can i file 2011 taxes These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. Where can i file 2011 taxes For more information about the 50% limit for meal and entertainment expenses, see chapter 26. Where can i file 2011 taxes Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Where can i file 2011 taxes This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Where can i file 2011 taxes However, interest income received as a result of life insurance proceeds may be taxable. Where can i file 2011 taxes Proceeds not received in installments. Where can i file 2011 taxes   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Where can i file 2011 taxes If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Where can i file 2011 taxes Proceeds received in installments. Where can i file 2011 taxes   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Where can i file 2011 taxes   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Where can i file 2011 taxes Include anything over this excluded part in your income as interest. Where can i file 2011 taxes Surviving spouse. Where can i file 2011 taxes   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. Where can i file 2011 taxes If you remarry, you can continue to take the exclusion. Where can i file 2011 taxes Surrender of policy for cash. Where can i file 2011 taxes   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Where can i file 2011 taxes In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Where can i file 2011 taxes    You should receive a Form 1099-R showing the total proceeds and the taxable part. Where can i file 2011 taxes Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. Where can i file 2011 taxes More information. Where can i file 2011 taxes   For more information, see Life Insurance Proceeds in Publication 525. Where can i file 2011 taxes Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Where can i file 2011 taxes Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Where can i file 2011 taxes To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. Where can i file 2011 taxes Include the part of the lump sum payment that is more than your cost in your income. Where can i file 2011 taxes Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. Where can i file 2011 taxes Viatical settlement. Where can i file 2011 taxes   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. Where can i file 2011 taxes A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. Where can i file 2011 taxes Exclusion for terminal illness. Where can i file 2011 taxes    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. Where can i file 2011 taxes This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. Where can i file 2011 taxes Exclusion for chronic illness. Where can i file 2011 taxes    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Where can i file 2011 taxes Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. Where can i file 2011 taxes This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. Where can i file 2011 taxes For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. Where can i file 2011 taxes Exception. Where can i file 2011 taxes   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. Where can i file 2011 taxes Form 8853. Where can i file 2011 taxes   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Where can i file 2011 taxes You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. Where can i file 2011 taxes Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. Where can i file 2011 taxes For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. Where can i file 2011 taxes For more information, see Publication 559, Survivors, Executors, and Administrators. Where can i file 2011 taxes Partnership Income A partnership generally is not a taxable entity. Where can i file 2011 taxes The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. Where can i file 2011 taxes Schedule K-1 (Form 1065). Where can i file 2011 taxes    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. Where can i file 2011 taxes S. Where can i file 2011 taxes Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. Where can i file 2011 taxes In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. Where can i file 2011 taxes Keep Schedule K-1 (Form 1065) for your records. Where can i file 2011 taxes Do not attach it to your Form 1040, unless you are specifically required to do so. Where can i file 2011 taxes For more information on partnerships, see Publication 541, Partnerships. Where can i file 2011 taxes Qualified joint venture. Where can i file 2011 taxes   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Where can i file 2011 taxes To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Where can i file 2011 taxes For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. Where can i file 2011 taxes S Corporation Income In most cases, an S corporation does not pay tax on its income. Where can i file 2011 taxes Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. Where can i file 2011 taxes Schedule K-1 (Form 1120S). Where can i file 2011 taxes   An S corporation must file a return on Form 1120S, U. Where can i file 2011 taxes S. Where can i file 2011 taxes Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. Where can i file 2011 taxes In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. Where can i file 2011 taxes Keep Schedule K-1 (Form 1120S) for your records. Where can i file 2011 taxes Do not attach it to your Form 1040, unless you are specifically required to do so. Where can i file 2011 taxes For more information on S corporations and their shareholders, see the Instructions for Form 1120S. Where can i file 2011 taxes Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. Where can i file 2011 taxes The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). Where can i file 2011 taxes You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. Where can i file 2011 taxes Tax benefit rule. Where can i file 2011 taxes   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. Where can i file 2011 taxes For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. Where can i file 2011 taxes For more information, see Publication 525. Where can i file 2011 taxes Federal income tax refund. Where can i file 2011 taxes   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. Where can i file 2011 taxes State tax refund. Where can i file 2011 taxes   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. Where can i file 2011 taxes The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. Where can i file 2011 taxes The IRS also will receive a copy of the Form 1099-G. Where can i file 2011 taxes If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. Where can i file 2011 taxes See Publication 525 for when you must use another worksheet. Where can i file 2011 taxes   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. Where can i file 2011 taxes For examples, see Publication 525. Where can i file 2011 taxes Mortgage interest refund. Where can i file 2011 taxes    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. Where can i file 2011 taxes Do not subtract the refund amount from the interest you paid in 2013. Where can i file 2011 taxes You may have to include it in your income under the rules explained in the following discussions. Where can i file 2011 taxes Interest on recovery. Where can i file 2011 taxes   Interest on any of the amounts you recover must be reported as interest income in the year received. Where can i file 2011 taxes For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. Where can i file 2011 taxes Recovery and expense in same year. Where can i file 2011 taxes   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. Where can i file 2011 taxes Recovery for 2 or more years. Where can i file 2011 taxes   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. Where can i file 2011 taxes This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. Where can i file 2011 taxes For information on how to compute the allocation, see Recoveries in Publication 525. Where can i file 2011 taxes Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. Where can i file 2011 taxes Where to report. Where can i file 2011 taxes   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. Where can i file 2011 taxes You cannot use Form 1040A or Form 1040EZ. Where can i file 2011 taxes Standard deduction limit. Where can i file 2011 taxes   You generally are allowed to claim the standard deduction if you do not itemize your deductions. Where can i file 2011 taxes Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). Where can i file 2011 taxes If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. Where can i file 2011 taxes Example. Where can i file 2011 taxes For 2012, you filed a joint return. Where can i file 2011 taxes Your taxable income was $60,000 and you were not entitled to any tax credits. Where can i file 2011 taxes Your standard deduction was $11,900, and you had itemized deductions of $14,000. Where can i file 2011 taxes In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. Where can i file 2011 taxes The difference between the state and local income tax you deducted and your local general sales tax was more than $400. Where can i file 2011 taxes Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. Where can i file 2011 taxes Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. Where can i file 2011 taxes Standard deduction for earlier years. Where can i file 2011 taxes   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. Where can i file 2011 taxes Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. Where can i file 2011 taxes Example. Where can i file 2011 taxes You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. Where can i file 2011 taxes Your itemized deductions were $12,350. Where can i file 2011 taxes The standard deduction that you could have claimed was $11,900. Where can i file 2011 taxes In 2013, you recovered $2,100 of your 2012 itemized deductions. Where can i file 2011 taxes None of the recoveries were more than the actual deductions for 2012. Where can i file 2011 taxes Include $450 of the recoveries in your 2013 income. Where can i file 2011 taxes This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). Where can i file 2011 taxes Recovery limited to deduction. Where can i file 2011 taxes   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. Where can i file 2011 taxes The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. Where can i file 2011 taxes Example. Where can i file 2011 taxes During 2012 you paid $1,700 for medical expenses. Where can i file 2011 taxes From this amount you subtracted $1,500, which was 7. Where can i file 2011 taxes 5% of your adjusted gross income. Where can i file 2011 taxes Your actual medical expense deduction was $200. Where can i file 2011 taxes In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. Where can i file 2011 taxes The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. Where can i file 2011 taxes Other recoveries. Where can i file 2011 taxes   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. Where can i file 2011 taxes Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. Where can i file 2011 taxes In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. Where can i file 2011 taxes See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. Where can i file 2011 taxes Reporting business income and expenses. Where can i file 2011 taxes    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Where can i file 2011 taxes The form instructions have information on how to complete them. Where can i file 2011 taxes Reporting nonbusiness income. Where can i file 2011 taxes   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. Where can i file 2011 taxes List the type and amount of the income on the dotted line next to line 21. Where can i file 2011 taxes Reporting nonbusiness expenses. Where can i file 2011 taxes   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. Where can i file 2011 taxes Also enter the amount and “PPR” on the dotted line next to line 36. Where can i file 2011 taxes   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. Where can i file 2011 taxes See Activity not for profit , under Other Income, later. Where can i file 2011 taxes Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Where can i file 2011 taxes Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Where can i file 2011 taxes Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. Where can i file 2011 taxes Type of deduction. Where can i file 2011 taxes   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Where can i file 2011 taxes You generally deduct the repayment on the same form or schedule on which you previously reported it as income. Where can i file 2011 taxes For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Where can i file 2011 taxes If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). Where can i file 2011 taxes If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). Where can i file 2011 taxes Repaid social security benefits. Where can i file 2011 taxes   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. Where can i file 2011 taxes Repayment of $3,000 or less. Where can i file 2011 taxes   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Where can i file 2011 taxes If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. Where can i file 2011 taxes Repayment over $3,000. Where can i file 2011 taxes   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). Where can i file 2011 taxes However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. Where can i file 2011 taxes This means that at the time you included the income, it appeared that you had an unrestricted right to it. Where can i file 2011 taxes If you qualify for this choice, figure your tax under both methods and compare the results. Where can i file 2011 taxes Use the method (deduction or credit) that results in less tax. Where can i file 2011 taxes When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. Where can i file 2011 taxes Each instance of repayment is not considered separately. Where can i file 2011 taxes Method 1. Where can i file 2011 taxes   Figure your tax for 2013 claiming a deduction for the repaid amount. Where can i file 2011 taxes If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. Where can i file 2011 taxes Method 2. Where can i file 2011 taxes   Figure your tax for 2013 claiming a credit for the repaid amount. Where can i file 2011 taxes Follow these steps. Where can i file 2011 taxes Figure your tax for 2013 without deducting the repaid amount. Where can i file 2011 taxes Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Where can i file 2011 taxes Subtract the tax in (2) from the tax shown on your return for the earlier year. Where can i file 2011 taxes This is the credit. Where can i file 2011 taxes Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). Where can i file 2011 taxes   If method 1 results in less tax, deduct the amount repaid. Where can i file 2011 taxes If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. Where can i file 2011 taxes R. Where can i file 2011 taxes C. Where can i file 2011 taxes 1341” in the column to the right of line 71. Where can i file 2011 taxes   An example of this computation can be found in Publication 525. Where can i file 2011 taxes Repaid wages subject to social security and Medicare taxes. Where can i file 2011 taxes   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. Where can i file 2011 taxes If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. Where can i file 2011 taxes File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Where can i file 2011 taxes Repaid wages subject to Additional Medicare Tax. Where can i file 2011 taxes   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. Where can i file 2011 taxes If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. Where can i file 2011 taxes To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. Where can i file 2011 taxes S. Where can i file 2011 taxes Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. Where can i file 2011 taxes See the Instructions for Form 1040X. Where can i file 2011 taxes Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. Where can i file 2011 taxes In most cases you report royalties in Part I of Schedule E (Form 1040). Where can i file 2011 taxes However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. Where can i file 2011 taxes , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Where can i file 2011 taxes Copyrights and patents. Where can i file 2011 taxes   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. Where can i file 2011 taxes Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. Where can i file 2011 taxes Oil, gas, and minerals. Where can i file 2011 taxes   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. Where can i file 2011 taxes The royalties are based on units, such as barrels, tons, etc. Where can i file 2011 taxes , and are paid to you by a person or company who leases the property from you. Where can i file 2011 taxes Depletion. Where can i file 2011 taxes   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. Where can i file 2011 taxes For information on this subject, see chapter 9 of Publication 535. Where can i file 2011 taxes Coal and iron ore. Where can i file 2011 taxes   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. Where can i file 2011 taxes For information about gain or loss from the sale of coal and iron ore, see Publication 544. Where can i file 2011 taxes Sale of property interest. Where can i file 2011 taxes   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. Where can i file 2011 taxes Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). Where can i file 2011 taxes For more information on selling section 1231 property, see chapter 3 of Publication 544. Where can i file 2011 taxes   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. Where can i file 2011 taxes Part of future production sold. Where can i file 2011 taxes   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. Where can i file 2011 taxes Do not include it in your income or take depletion based on it. Where can i file 2011 taxes   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. Where can i file 2011 taxes Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Where can i file 2011 taxes Unemployment compensation. Where can i file 2011 taxes   You must include in income all unemployment compensation you receive. Where can i file 2011 taxes You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. Where can i file 2011 taxes In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Where can i file 2011 taxes Types of unemployment compensation. Where can i file 2011 taxes   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. Where can i file 2011 taxes It includes the following benefits. Where can i file 2011 taxes Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. Where can i file 2011 taxes State unemployment insurance benefits. Where can i file 2011 taxes Railroad unemployment compensation benefits. Where can i file 2011 taxes Disability payments from a government program paid as a substitute for unemployment compensation. Where can i file 2011 taxes (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. Where can i file 2011 taxes See chapter 5 for more information. Where can i file 2011 taxes ) Trade readjustment allowances under the Trade Act of 1974. Where can i file 2011 taxes Unemployment assistance under the Disaster Relief and Emergency Assistance Act. Where can i file 2011 taxes Unemployment assistance under the Airline Deregulation Act of 1974 Program. Where can i file 2011 taxes Governmental program. Where can i file 2011 taxes   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. Where can i file 2011 taxes If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. Where can i file 2011 taxes Repayment of unemployment compensation. Where can i file 2011 taxes   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Where can i file 2011 taxes On the dotted line next to your entry enter “Repaid” and the amount you repaid. Where can i file 2011 taxes If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. Where can i file 2011 taxes If the amount is more than $3,000, see Repayments , earlier. Where can i file 2011 taxes Tax withholding. Where can i file 2011 taxes   You can choose to have federal income tax withheld from your unemployment compensation. Where can i file 2011 taxes To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. Where can i file 2011 taxes Tax will be withheld at 10% of your payment. Where can i file 2011 taxes    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. Where can i file 2011 taxes If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Where can i file 2011 taxes For more information on estimated tax, see chapter 4. Where can i file 2011 taxes Supplemental unemployment benefits. Where can i file 2011 taxes   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. Where can i file 2011 taxes They are taxable as wages and are subject to withholding for income tax. Where can i file 2011 taxes They may be subject to social security and Medicare taxes. Where can i file 2011 taxes For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. Where can i file 2011 taxes Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Where can i file 2011 taxes Repayment of benefits. Where can i file 2011 taxes   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. Where can i file 2011 taxes If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. Where can i file 2011 taxes If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. Where can i file 2011 taxes   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. Where can i file 2011 taxes (You cannot use Form 1040A or Form 1040EZ. Where can i file 2011 taxes ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. Where can i file 2011 taxes If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. Where can i file 2011 taxes For more information on this, see Repayments , earlier. Where can i file 2011 taxes Private unemployment fund. Where can i file 2011 taxes   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. Where can i file 2011 taxes Report the taxable amount on Form 1040, line 21. Where can i file 2011 taxes Payments by a union. Where can i file 2011 taxes   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. Where can i file 2011 taxes However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. Where can i file 2011 taxes Guaranteed annual wage. Where can i file 2011 taxes   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. Where can i file 2011 taxes Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Where can i file 2011 taxes State employees. Where can i file 2011 taxes   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. Where can i file 2011 taxes Although the payments are fully taxable, do not report them as unemployment compensation. Where can i file 2011 taxes Report these payments on Form 1040, line 21. Where can i file 2011 taxes Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. Where can i file 2011 taxes Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. Where can i file 2011 taxes Do not deduct medical expenses that are reimbursed by such a fund. Where can i file 2011 taxes You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. Where can i file 2011 taxes Reemployment Trade Adjustment Assistance (RTAA) payments. Where can i file 2011 taxes   RTAA payments received from a state must be included in your income. Where can i file 2011 taxes The state must send you Form 1099-G to advise you of the amount you should include in income. Where can i file 2011 taxes The amount should be reported on Form 1040, line 21. Where can i file 2011 taxes Persons with disabilities. Where can i file 2011 taxes   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. Where can i file 2011 taxes However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. Where can i file 2011 taxes Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. Where can i file 2011 taxes Disaster relief grants. Where can i file 2011 taxes    Do not include post-disaster grants received under the Robert T. Where can i file 2011 taxes Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. Where can i file 2011 taxes Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. Where can i file 2011 taxes If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. Where can i file 2011 taxes See Recoveries , earlier. Where can i file 2011 taxes Unemployment assistance payments under the Act are taxable unemployment compensation. Where can i file 2011 taxes See Unemployment compensation under Unemployment Benefits, earlier. Where can i file 2011 taxes Disaster relief payments. Where can i file 2011 taxes   You can exclude from income any amount you receive that is a qualified disaster relief payment. Where can i file 2011 taxes A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. Where can i file 2011 taxes You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. Where can i file 2011 taxes The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. Where can i file 2011 taxes   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. Where can i file 2011 taxes   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. Where can i file 2011 taxes Disaster mitigation payments. Where can i file 2011 taxes   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. Where can i file 2011 taxes Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. Where can i file 2011 taxes However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. Where can i file 2011 taxes They are paid to you through state and local governments based on the provisions of the Robert T. Where can i file 2011 taxes Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. Where can i file 2011 taxes   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. Where can i file 2011 taxes Home Affordable Modification Program (HAMP). Where can i file 2011 taxes   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. Where can i file 2011 taxes Mortgage assistance payments under section 235 of the National Housing Act. Where can i file 2011 taxes   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. Where can i file 2011 taxes Interest paid for the homeowner under the mortgage assistance program cannot be deducted. Where can i file 2011 taxes Medicare. Where can i file 2011 taxes   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. Where can i file 2011 taxes This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). Where can i file 2011 taxes Old-age, survivors, and disability insurance benefits (OASDI). Where can i file 2011 taxes   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. Where can i file 2011 taxes This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. Where can i file 2011 taxes Nutrition Program for the Elderly. Where can i file 2011 taxes    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. Where can i file 2011 taxes If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. Where can i file 2011 taxes Payments to reduce cost of winter energy. Where can i file 2011 taxes   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. Where can i file 2011 taxes Other Income The following brief discussions are arranged in alphabetical order. Where can i file 2011 taxes Other income items briefly discussed below are referenced to publications which provide more topical information. Where can i file 2011 taxes Activity not for profit. Where can i file 2011 taxes   You must include on your return income from an activity from which you do not expect to make a profit. Where can i file 2011 taxes An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. Where can i file 2011 taxes Enter this income on Form 1040, line 21. Where can i file 2011 taxes Deductions for expenses related to the activity are limited. Where can i file 2011 taxes They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). Where can i file 2011 taxes See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. Where can i file 2011 taxes Alaska Permanent Fund dividend. Where can i file 2011 taxes   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Where can i file 2011 taxes The state of Alaska sends each recipient a document that shows the amount of the payment with the check. Where can i file 2011 taxes The amount also is reported to IRS. Where can i file 2011 taxes Alimony. Where can i file 2011 taxes   Include in your income on Form 1040, line 11, any alimony payments you receive. Where can i file 2011 taxes Amounts you receive for child support are not income to you. Where can i file 2011 taxes Alimony and child support payments are discussed in chapter 18. Where can i file 2011 taxes Bribes. Where can i file 2011 taxes   If you receive a bribe, include it in your income. Where can i file 2011 taxes Campaign contributions. Where can i file 2011 taxes   These contributions are not income to a candidate unless they are diverted to his or her personal use. Where can i file 2011 taxes To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. Where can i file 2011 taxes However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. Where can i file 2011 taxes S. Where can i file 2011 taxes Income Tax Return for Certain Political Organizations. Where can i file 2011 taxes Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. Where can i file 2011 taxes Car pools. Where can i file 2011 taxes   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. Where can i file 2011 taxes These amounts are considered reimbursement for your expenses. Where can i file 2011 taxes However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. Where can i file 2011 taxes Cash rebates. Where can i file 2011 taxes   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. Where can i file 2011 taxes Example. Where can i file 2011 taxes You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. Where can i file 2011 taxes The $2,000 is not income to you. Where can i file 2011 taxes Your basis in the car is $22,000. Where can i file 2011 taxes This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Where can i file 2011 taxes Casualty insurance and other reimbursements. Where can i file 2011 taxes   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. Where can i file 2011 taxes See chapter 25 for more information. Where can i file 2011 taxes Child support payments. Where can i file 2011 taxes   You should not report these payments on your return. Where can i file 2011 taxes See chapter 18 for more information. Where can i file 2011 taxes Court awards and damages. Where can i file 2011 taxes   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. Where can i file 2011 taxes The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Where can i file 2011 taxes Include the following as ordinary income. Where can i file 2011 taxes Interest on any award. Where can i file 2011 taxes Compensation for lost wages or lost profits in most cases. Where can i file 2011 taxes Punitive damages, in most cases. Where can i file 2011 taxes It does not matter if they relate to a physical injury or physical sickness. Where can i file 2011 taxes Amounts received in settlement of pension rights (if you did not contribute to the plan). Where can i file 2011 taxes Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Where can i file 2011 taxes Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Where can i file 2011 taxes Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Where can i file 2011 taxes   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Where can i file 2011 taxes Emotional distress. Where can i file 2011 taxes   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. Where can i file 2011 taxes Do not include them in your income. Where can i file 2011 taxes   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. Where can i file 2011 taxes Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Where can i file 2011 taxes Deduction for costs involved in unlawful discrimination suits. Where can i file 2011 taxes   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. Where can i file 2011 taxes For more information, see Publication 525. Where can i file 2011 taxes Credit card insurance. Where can i file 2011 taxes   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. Where can i file 2011 taxes These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. Where can i file 2011 taxes Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. Where can i file 2011 taxes Down payment assistance. Where can i file 2011 taxes   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. Where can i file 2011 taxes If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. Where can i file 2011 taxes If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. Where can i file 2011 taxes Employment agency fees. Where can i file 2011 taxes   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. Where can i file 2011 taxes However, if you pay it and your employer reimburses you for it, it is includible in your income. Where can i file 2011 taxes Energy conservation subsidies. Where can i file 2011 taxes   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. Where can i file 2011 taxes Energy conservation measure. Where can i file 2011 taxes   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. Where can i file 2011 taxes Dwelling unit. Where can i file 2011 taxes   This includes a house, apartment, condominium, mobile home, boat, or similar property. Where can i file 2011 taxes If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Where can i file 2011 taxes Estate and trust income. Where can i file 2011 taxes    An estate or trust, unlike a partnership, may have to pay federal income tax. Where can i file 2011 taxes If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. Where can i file 2011 taxes However, there is never a double tax. Where can i file 2011 taxes Estates and trusts file their returns on Form 1041, U. Where can i file 2011 taxes S. Where can i file 2011 taxes Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). Where can i file 2011 taxes Current income required to be distributed. Where can i file 2011 taxes   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. Where can i file 2011 taxes Current income not required to be distributed. Where can i file 2011 taxes    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. Where can i file 2011 taxes How to report. Where can i file 2011 taxes   Treat each item of income the same way that the estate or trust would treat it. Where can i file 2011 taxes For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. Where can i file 2011 taxes The same rule applies to distributions of tax-exempt interest and capital gains. Where can i file 2011 taxes   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. Where can i file 2011 taxes Losses. Where can i file 2011 taxes   Losses of estates and trusts generally are not deductible by the beneficiaries. Where can i file 2011 taxes Grantor trust. Where can i file 2011 taxes   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. Where can i file 2011 taxes (The grantor is the one who transferred property to the trust. Where can i file 2011 taxes ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. Where can i file 2011 taxes   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. Where can i file 2011 taxes Expenses paid by another. Where can i file 2011 taxes   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. Where can i file 2011 taxes But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. Where can i file 2011 taxes Fees for services. Where can i file 2011 taxes   Include all fees for your services in your income. Where can i file 2011 taxes Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. Where can i file 2011 taxes Nonemployee compensation. Where can i file 2011 taxes   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. Where can i file 2011 taxes You may need to report your fees as self-employment income. Where can i file 2011 taxes See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. Where can i file 2011 taxes Corporate director. Where can i file 2011 taxes   Corporate director fees are self-employment income. Where can i file 2011 taxes Report these payments on Schedule C or Schedule C-EZ (Form 1040). Where can i file 2011 taxes Personal representatives. Where can i file 2011 taxes   All personal representatives must include in their gross income fees paid to them from an estate. Where can i file 2011 taxes If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. Where can i file 2011 taxes If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). Where can i file 2011 taxes The fee is not includible in income if it is waived. Where can i file 2011 taxes Manager of trade or business for bankruptcy estate. Where can i file 2011 taxes   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. Where can i file 2011 taxes Report this income on Form 1040, line 21. Where can i file 2011 taxes Notary public. Where can i file 2011 taxes    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). Where can i file 2011 taxes These payments are not subject to self-employment tax. Where can i file 2011 taxes See the separate instructions for Schedule SE (Form 1040) for details. Where can i file 2011 taxes Election precinct official. Where can i file 2011 taxes    You should receive a Form W-2 showing payments for services performed as an election official or election worker. Where can i file 2011 taxes Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Where can i file 2011 taxes Foster care providers. Where can i file 2011 taxes   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. Where can i file 2011 taxes However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. Where can i file 2011 taxes   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. Where can i file 2011 taxes Difficulty-of-care payments. Where can i file 2011 taxes   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. Where can i file 2011 taxes A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. Where can i file 2011 taxes   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. Where can i file 2011 taxes Maintaining space in home. Where can i file 2011 taxes   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. Where can i file 2011 taxes Reporting taxable payments. Where can i file 2011 taxes    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. Where can i file 2011 taxes Report the payments on Schedule C or Schedule C-EZ (Form 1040). Where can i file 2011 taxes See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. Where can i file 2011 taxes Found property. Where can i file 2011 taxes   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. Where can i file 2011 taxes Free tour. Where can i file 2011 taxes   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. Where can i file 2011 taxes Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. Where can i file 2011 taxes You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. Where can i file 2011 taxes If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). Where can i file 2011 taxes Gambling winnings. Where can i file 2011 taxes   You must include your gambling winnings in income on Form 1040, line 21. Where can i file 2011 taxes If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. Where can i file 2011 taxes Lotteries and raffles. Where can i file 2011 taxes   Winnings from lotteries and raffles are gambling winnings. Where can i file 2011 taxes In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. Where can i file 2011 taxes    If you win a state lottery prize payable in installments, see Publication 525 for more information. Where can i file 2011 taxes Form W-2G. Where can i file 2011 taxes   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. Where can i file 2011 taxes Include the amount from box 1 on Form 1040, line 21. Where can i file 2011 taxes Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. Where can i file 2011 taxes Reporting winnings and recordkeeping. Where can i file 2011 taxes   For more information on reporting gam