Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Where To File 2012 Tax Return

Can I Still File My 2010 TaxesState Amended FormIrs Amended Return FormWhere To Get 2009 Tax Forms1040ez Instructions 2013Revise Tax Return1040x Amended Return FormFederal Tax Form 1040xIrs Form 1040nrHow To File 2007 Taxes Online FreeVita Tax AssistanceHow Do I Do My 2012 TaxesFederal Tax Amended ReturnFiling Free State Taxes OnlineFiling Late Tax ReturnsPast Years TaxesH & R Free FileLate File TaxesFiling 1040ez OnlineFiling Amended Tax Return 2013State Taxes For FreeFree EfileTax Forms 1040ezIrs1040ezI Need Tax Instruction Booklet For 1040ezDo You Need To File A Tax Return In 2014Need To Amend 2011 Tax ReturnForm 1040aIrs Amendment Forms2014 Tax Forms 1040ez1040 EsAlabama 40 Tax Forms 2012140ezEfile FreeCompleted 1040x ExampleFile Past TaxesFiling A 1040 EzFree State Tax FillingStudents TaxesFree Amended Tax Return

Where To File 2012 Tax Return

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

Filing Information For Government Entities

Where to File - Tax Exempt and Government Entities
Where to file addresses for tax exempt and government entities.

Page Last Reviewed or Updated: 25-Nov-2013

The Where To File 2012 Tax Return

Where to file 2012 tax return Index A Accidentes, Pérdidas deducibles. Where to file 2012 tax return , Pérdidas no deducibles. Where to file 2012 tax return Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. Where to file 2012 tax return , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Where to file 2012 tax return Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. Where to file 2012 tax return Cambio de idea, Si cambia de idea. Where to file 2012 tax return Declaración enmendada, Declaración enmendada. Where to file 2012 tax return Documento escrito requerido, Documento escrito requerido. Where to file 2012 tax return Límite de 3 años, Límite de 3 años. Where to file 2012 tax return Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. Where to file 2012 tax return Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. Where to file 2012 tax return Valor justo de mercado de, Valor de automóviles. Where to file 2012 tax return Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. Where to file 2012 tax return , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. Where to file 2012 tax return Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. Where to file 2012 tax return Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Where to file 2012 tax return Pago adelantado, Pago adelantado. Where to file 2012 tax return Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. Where to file 2012 tax return Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. Where to file 2012 tax return Bienes extraviados o perdidos, Bienes extraviados o perdidos. Where to file 2012 tax return Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. Where to file 2012 tax return Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. Where to file 2012 tax return Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. Where to file 2012 tax return C Comentarios sobre la publicación, Comentarios y sugerencias. Where to file 2012 tax return Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. Where to file 2012 tax return Cómo calcular una pérdida, Comprobación de las pérdidas por robo. Where to file 2012 tax return Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. Where to file 2012 tax return Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. Where to file 2012 tax return , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. Where to file 2012 tax return Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. Where to file 2012 tax return Tabla 1, Tabla 1. Where to file 2012 tax return Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Where to file 2012 tax return Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. Where to file 2012 tax return Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. Where to file 2012 tax return , Contribuyentes casados. Where to file 2012 tax return Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. Where to file 2012 tax return Gastos imprevistos, Gastos afines. Where to file 2012 tax return Jardines, Jardines. Where to file 2012 tax return Limpieza, Costos de limpieza y reparaciones. Where to file 2012 tax return Protección, Costos de protección. Where to file 2012 tax return Reparaciones, Costos de limpieza y reparaciones. Where to file 2012 tax return Reposición, Costos de reposición. Where to file 2012 tax return Tasaciones, Costos de fotografías y tasaciones. Where to file 2012 tax return Costos de limpieza, Costos de limpieza y reparaciones. Where to file 2012 tax return Costos de protección, Costos de protección. Where to file 2012 tax return Costos de reparación, Costos de limpieza y reparaciones. Where to file 2012 tax return Costos de reposición, Costos de reposición. Where to file 2012 tax return D Declaración enmendada, Declaración enmendada. Where to file 2012 tax return Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Where to file 2012 tax return Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Where to file 2012 tax return , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. Where to file 2012 tax return Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. Where to file 2012 tax return Documentación de la pérdida, Comprobación de las pérdidas por robo. Where to file 2012 tax return Donaciones en efectivo, Donaciones en efectivo. Where to file 2012 tax return E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. Where to file 2012 tax return Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Where to file 2012 tax return Expropiaciones forzosas, Expropiaciones forzosas. Where to file 2012 tax return F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. Where to file 2012 tax return Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. Where to file 2012 tax return Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Where to file 2012 tax return Formulario 1040, Anexo A, Bienes de uso personal. Where to file 2012 tax return Formulario 1040, Anexo D, Bienes de uso personal. Where to file 2012 tax return Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Where to file 2012 tax return Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. Where to file 2012 tax return Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. Where to file 2012 tax return G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. Where to file 2012 tax return Reembolsos, Ganancias por reembolsos. Where to file 2012 tax return Gastos afines, Gastos afines. Where to file 2012 tax return Gastos imprevistos, Gastos afines. Where to file 2012 tax return I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. Where to file 2012 tax return L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Where to file 2012 tax return Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. Where to file 2012 tax return Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. Where to file 2012 tax return Pérdidas en zonas de desastre, Pérdida de inventario por desastre. Where to file 2012 tax return Pérdida de madera en pie, Pérdida de madera en pie. Where to file 2012 tax return Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. Where to file 2012 tax return Cuándo declarar, Si cambia de idea. Where to file 2012 tax return (Tabla 3), Tabla 3. Where to file 2012 tax return Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. Where to file 2012 tax return Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. Where to file 2012 tax return Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. Where to file 2012 tax return , Tabla 3. Where to file 2012 tax return Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. Where to file 2012 tax return Pérdidas deducibles, Pérdidas deducibles. Where to file 2012 tax return Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. Where to file 2012 tax return Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. Where to file 2012 tax return Cuándo deducir, Cuándo deducir la pérdida. Where to file 2012 tax return Tabla 3, Tabla 3. Where to file 2012 tax return Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. Where to file 2012 tax return Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Where to file 2012 tax return , Pérdidas en Zonas de Desastre Documentación, Documentación. Where to file 2012 tax return Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. Where to file 2012 tax return Inventario, Pérdida de inventario por desastre. Where to file 2012 tax return Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. Where to file 2012 tax return Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Where to file 2012 tax return Plazos Tributarios Aplazados, Zona de desastre con cobertura. Where to file 2012 tax return Préstamo federal cancelado, Préstamo federal cancelado. Where to file 2012 tax return Reglas para vivienda principal, Vivienda principal en zona de desastre. Where to file 2012 tax return , Ganancias. Where to file 2012 tax return Vivienda inhabitable, Vivienda inhabitable por desastre. Where to file 2012 tax return Pérdidas en zonas de desastre, Pérdida del inquilino. Where to file 2012 tax return Pérdidas no deducibles, Pérdidas no deducibles. Where to file 2012 tax return Pérdidas por hecho fortuito, Tabla 3. Where to file 2012 tax return Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. Where to file 2012 tax return Cuándo declarar, Pérdidas. Where to file 2012 tax return Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. Where to file 2012 tax return Deterioro progresivo, Deterioro progresivo. Where to file 2012 tax return Pérdidas deducibles, Pérdidas deducibles. Where to file 2012 tax return Pérdidas no deducibles, Pérdidas no deducibles. Where to file 2012 tax return Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Where to file 2012 tax return Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. Where to file 2012 tax return Comprobación de las, Comprobación de las pérdidas por robo. Where to file 2012 tax return Cuándo declarar, Pérdidas. Where to file 2012 tax return Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. Where to file 2012 tax return Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Where to file 2012 tax return Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Where to file 2012 tax return Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. Where to file 2012 tax return Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. Where to file 2012 tax return Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. Where to file 2012 tax return Cuándo declarar, Pérdida del inquilino. Where to file 2012 tax return Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. Where to file 2012 tax return Propiedad de reposición Base de, Base de la propiedad de reposición. Where to file 2012 tax return Vivienda principal, Vivienda principal repuesta. Where to file 2012 tax return Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. Where to file 2012 tax return Reducción de intereses y multas, Reducción de intereses y multas. Where to file 2012 tax return Reducción de multas, Reducción de intereses y multas. Where to file 2012 tax return Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. Where to file 2012 tax return Donaciones en efectivo, Donaciones en efectivo. Where to file 2012 tax return Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. Where to file 2012 tax return Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Where to file 2012 tax return Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. Where to file 2012 tax return S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. Where to file 2012 tax return Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Where to file 2012 tax return Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. Where to file 2012 tax return Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. Where to file 2012 tax return Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. Where to file 2012 tax return Sugerencias para la publicación, Comentarios y sugerencias. Where to file 2012 tax return T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. Where to file 2012 tax return Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. Where to file 2012 tax return Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. Where to file 2012 tax return Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. Where to file 2012 tax return , Costos de fotografías y tasaciones. Where to file 2012 tax return V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Where to file 2012 tax return Valor sentimental, Valor sentimental. Where to file 2012 tax return Prev  Up     Home   More Online Publications