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Where to get 2011 tax forms 16. Where to get 2011 tax forms   Rulings Program The IRS has a program for assisting taxpayers who have technical problems with tax laws and regulations. Where to get 2011 tax forms The IRS will answer inquiries from individuals and organizations about the tax effect of their acts or transactions. Where to get 2011 tax forms The National Office of the IRS issues rulings on those matters. Where to get 2011 tax forms A ruling is a written statement to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. Where to get 2011 tax forms There are also determination letters issued by IRS directors and information letters issued by IRS directors or the National Office. Where to get 2011 tax forms There is a fee for most types of determination letters and rulings. Where to get 2011 tax forms For complete information on the rulings program, see the first Internal Revenue Bulletin published each year. Where to get 2011 tax forms Prev  Up  Next   Home   More Online Publications
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Understanding your CP09 Notice

We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.


What you need to do

  • Read your notice carefully — it will explain the steps needed to determine your qualifications.
  • Complete the Earned Income Credit Eligibility Worksheet.

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Answers to Common Questions

Why did the IRS send me this notice?
You may be eligible for the Earned Income Credit (EIC). The EIC is a credit for certain people who work and have earned income. The credit may give you a refund even if you do not owe any tax.


Tips for next year

Claim the credit if you are still eligible.

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Write "NO" on the EIC line if you do not want or you do not qualify for the credit.

Page Last Reviewed or Updated: 19-Feb-2014

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The Where To Get 2011 Tax Forms

Where to get 2011 tax forms 7. Where to get 2011 tax forms   Costs You Can Deduct or Capitalize Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Carrying Charges Research and Experimental CostsProduct. Where to get 2011 tax forms Costs not included. Where to get 2011 tax forms Intangible Drilling Costs Exploration CostsPartnerships and S corporations. Where to get 2011 tax forms Development Costs Circulation Costs Business Start-Up and Organizational Costs Reforestation Costs Retired Asset Removal Costs Barrier Removal CostsOther barrier removals. Where to get 2011 tax forms Film and Television Production Costs What's New Film and television productions costs. Where to get 2011 tax forms  The election to expense film and television production costs does not apply to productions that begin after December 31, 2013. Where to get 2011 tax forms See Film and Television Production Costs , later. Where to get 2011 tax forms Introduction This chapter discusses costs you can elect to deduct or capitalize. Where to get 2011 tax forms You generally deduct a cost as a current business expense by subtracting it from your income in either the year you incur it or the year you pay it. Where to get 2011 tax forms If you capitalize a cost, you may be able to recover it over a period of years through periodic deductions for amortization, depletion, or depreciation. Where to get 2011 tax forms When you capitalize a cost, you add it to the basis of property to which it relates. Where to get 2011 tax forms A partnership, corporation, estate, or trust makes the election to deduct or capitalize the costs discussed in this chapter except for exploration costs for mineral deposits. Where to get 2011 tax forms Each individual partner, shareholder, or beneficiary elects whether to deduct or capitalize exploration costs. Where to get 2011 tax forms You may be subject to the alternative minimum tax (AMT) if you deduct research and experimental, intangible drilling, exploration, development, circulation, or business organizational costs. Where to get 2011 tax forms For more information on the alternative minimum tax, see the instructions for the following forms. Where to get 2011 tax forms Form 6251, Alternative Minimum Tax—Individuals. Where to get 2011 tax forms Form 4626, Alternative Minimum Tax—Corporations. Where to get 2011 tax forms Topics - This chapter discusses: Carrying charges Research and experimental costs Intangible drilling costs Exploration costs Development costs Circulation costs Qualified disaster expenses Business start-up and organizational costs Reforestation costs Retired asset removal costs Barrier removal costs Film and television production costs Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 3468 Investment Credit 8826 Disabled Access Credit See chapter 12 for information about getting publications and forms. Where to get 2011 tax forms Carrying Charges Carrying charges include the taxes and interest you pay to carry or develop real property or to carry, transport, or install personal property. Where to get 2011 tax forms Certain carrying charges must be capitalized under the uniform capitalization rules. Where to get 2011 tax forms (For information on capitalization of interest, see chapter 4 . Where to get 2011 tax forms ) You can elect to capitalize carrying charges not subject to the uniform capitalization rules, but only if they are otherwise deductible. Where to get 2011 tax forms You can elect to capitalize carrying charges separately for each project you have and for each type of carrying charge. Where to get 2011 tax forms For unimproved and unproductive real property, your election is good for only 1 year. Where to get 2011 tax forms You must decide whether to capitalize carrying charges each year the property remains unimproved and unproductive. Where to get 2011 tax forms For other real property, your election to capitalize carrying charges remains in effect until construction or development is completed. Where to get 2011 tax forms For personal property, your election is effective until the date you install or first use it, whichever is later. Where to get 2011 tax forms How to make the election. Where to get 2011 tax forms   To make the election to capitalize a carrying charge, attach a statement to your original tax return for the year the election is to be effective indicating which charges you are electing to capitalize. Where to get 2011 tax forms However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Where to get 2011 tax forms Attach the statement to the amended return and write “Filed pursuant to section 301. Where to get 2011 tax forms 9100-2” on the statement. Where to get 2011 tax forms File the amended return at the same address you filed the original return. Where to get 2011 tax forms Research and Experimental Costs The costs of research and experimentation are generally capital expenses. Where to get 2011 tax forms However, you can elect to deduct these costs as a current business expense. Where to get 2011 tax forms Your election to deduct these costs is binding for the year it is made and for all later years unless you get IRS approval to make a change. Where to get 2011 tax forms If you meet certain requirements, you may elect to defer and amortize research and experimental costs. Where to get 2011 tax forms For information on electing to defer and amortize these costs, see Research and Experimental Costs in chapter 8. Where to get 2011 tax forms Research and experimental costs defined. Where to get 2011 tax forms   Research and experimental costs are reasonable costs you incur in your trade or business for activities intended to provide information that would eliminate uncertainty about the development or improvement of a product. Where to get 2011 tax forms Uncertainty exists if the information available to you does not establish how to develop or improve a product or the appropriate design of a product. Where to get 2011 tax forms Whether costs qualify as research and experimental costs depends on the nature of the activity to which the costs relate rather than on the nature of the product or improvement being developed or the level of technological advancement. Where to get 2011 tax forms      The costs of obtaining a patent, including attorneys' fees paid or incurred in making and perfecting a patent application, are research and experimental costs. Where to get 2011 tax forms However, costs paid or incurred to obtain another's patent are not research and experimental costs. Where to get 2011 tax forms Product. Where to get 2011 tax forms   The term “product” includes any of the following items. Where to get 2011 tax forms Formula. Where to get 2011 tax forms Invention. Where to get 2011 tax forms Patent. Where to get 2011 tax forms Pilot model. Where to get 2011 tax forms Process. Where to get 2011 tax forms Technique. Where to get 2011 tax forms Property similar to the items listed above. Where to get 2011 tax forms It also includes products used by you in your trade or business or held for sale, lease, or license. Where to get 2011 tax forms Costs not included. Where to get 2011 tax forms   Research and experimental costs do not include expenses for any of the following activities. Where to get 2011 tax forms Advertising or promotions. Where to get 2011 tax forms Consumer surveys. Where to get 2011 tax forms Efficiency surveys. Where to get 2011 tax forms Management studies. Where to get 2011 tax forms Quality control testing. Where to get 2011 tax forms Research in connection with literary, historical, or similar projects. Where to get 2011 tax forms The acquisition of another's patent, model, production, or process. Where to get 2011 tax forms When and how to elect. Where to get 2011 tax forms   You make the election to deduct research and experimental costs by deducting them on your tax return for the year in which you first pay or incur research and experimental costs. Where to get 2011 tax forms If you do not make the election to deduct research and experimental costs in the first year in which you pay or incur the costs, you can deduct the costs in a later year only with approval from the IRS. Where to get 2011 tax forms Deducting or Amortizing Research and Experimentation Costs IF you . Where to get 2011 tax forms . Where to get 2011 tax forms . Where to get 2011 tax forms THEN . Where to get 2011 tax forms . Where to get 2011 tax forms . Where to get 2011 tax forms Elect to deduct research and experimental costs as a current business expense Deduct all research and experimental costs in the first year you pay or incur the costs and all later years. Where to get 2011 tax forms Do not deduct research and experimental costs as a current business expense If you meet the requirements, amortize them over at least 60 months, starting with the month you first receive an economic benefit from the research. Where to get 2011 tax forms See Research and Experimental Costs in chapter 8. Where to get 2011 tax forms Research credit. Where to get 2011 tax forms   If you pay or incur qualified research expenses, you may be able to take the research credit. Where to get 2011 tax forms For more information see Form 6765, Credit for Increasing Research Activities and its instructions. Where to get 2011 tax forms Intangible Drilling Costs The costs of developing oil, gas, or geothermal wells are ordinarily capital expenditures. Where to get 2011 tax forms You can usually recover them through depreciation or depletion. Where to get 2011 tax forms However, you can elect to deduct intangible drilling costs (IDCs) as a current business expense. Where to get 2011 tax forms These are certain drilling and development costs for wells in the United States in which you hold an operating or working interest. Where to get 2011 tax forms You can deduct only costs for drilling or preparing a well for the production of oil, gas, or geothermal steam or hot water. Where to get 2011 tax forms You can elect to deduct only the costs of items with no salvage value. Where to get 2011 tax forms These include wages, fuel, repairs, hauling, and supplies related to drilling wells and preparing them for production. Where to get 2011 tax forms Your cost for any drilling or development work done by contractors under any form of contract is also an IDC. Where to get 2011 tax forms However, see Amounts paid to contractor that must be capitalized , later. Where to get 2011 tax forms You can also elect to deduct the cost of drilling exploratory bore holes to determine the location and delineation of offshore hydrocarbon deposits if the shaft is capable of conducting hydrocarbons to the surface on completion. Where to get 2011 tax forms It does not matter whether there is any intent to produce hydrocarbons. Where to get 2011 tax forms If you do not elect to deduct your IDCs as a current business expense, you can elect to deduct them over the 60-month period beginning with the month they were paid or incurred. Where to get 2011 tax forms Amounts paid to contractor that must be capitalized. Where to get 2011 tax forms   Amounts paid to a contractor must be capitalized if they are either: Amounts properly allocable to the cost of depreciable property, or Amounts paid only out of production or proceeds from production if these amounts are depletable income to the recipient. Where to get 2011 tax forms How to make the election. Where to get 2011 tax forms   You elect to deduct IDCs as a current business expense by taking the deduction on your income tax return for the first tax year you have eligible costs. Where to get 2011 tax forms No formal statement is required. Where to get 2011 tax forms If you file Schedule C (Form 1040), enter these costs under “Other expenses. Where to get 2011 tax forms ”   For oil and gas wells, your election is binding for the year it is made and for all later years. Where to get 2011 tax forms For geothermal wells, your election can be revoked by the filing of an amended return on which you do not take the deduction. Where to get 2011 tax forms You can file the amended return for the year up to the normal time of expiration for filing a claim for credit or refund, generally, within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. Where to get 2011 tax forms Energy credit for costs of geothermal wells. Where to get 2011 tax forms   If you capitalize the drilling and development costs of geothermal wells that you place in service during the tax year, you may be able to claim a business energy credit. Where to get 2011 tax forms See the Instructions for Form 3468 for more information. Where to get 2011 tax forms Nonproductive well. Where to get 2011 tax forms   If you capitalize your IDCs, you have another option if the well is nonproductive. Where to get 2011 tax forms You can deduct the IDCs of the nonproductive well as an ordinary loss. Where to get 2011 tax forms You must indicate and clearly state your election on your tax return for the year the well is completed. Where to get 2011 tax forms Once made, the election for oil and gas wells is binding for all later years. Where to get 2011 tax forms You can revoke your election for a geothermal well by filing an amended return that does not claim the loss. Where to get 2011 tax forms Costs incurred outside the United States. Where to get 2011 tax forms   You cannot deduct as a current business expense all the IDCs paid or incurred for an oil, gas, or geothermal well located outside the United States. Where to get 2011 tax forms However, you can elect to include the costs in the adjusted basis of the well to figure depletion or depreciation. Where to get 2011 tax forms If you do not make this election, you can deduct the costs over the 10-year period beginning with the tax year in which you paid or incurred them. Where to get 2011 tax forms These rules do not apply to a nonproductive well. Where to get 2011 tax forms Exploration Costs The costs of determining the existence, location, extent, or quality of any mineral deposit are ordinarily capital expenditures if the costs lead to the development of a mine. Where to get 2011 tax forms You recover these costs through depletion as the mineral is removed from the ground. Where to get 2011 tax forms However, you can elect to deduct domestic exploration costs paid or incurred before the beginning of the development stage of the mine (except those for oil and gas wells). Where to get 2011 tax forms How to make the election. Where to get 2011 tax forms   You elect to deduct exploration costs by taking the deduction on your income tax return, or on an amended income tax return, for the first tax year for which you wish to deduct the costs paid or incurred during the tax year. Where to get 2011 tax forms Your return must adequately describe and identify each property or mine, and clearly state how much is being deducted for each one. Where to get 2011 tax forms The election applies to the tax year you make this election and all later tax years. Where to get 2011 tax forms Partnerships and S corporations. Where to get 2011 tax forms   Each partner, not the partnership, elects whether to capitalize or to deduct that partner's share of exploration costs. Where to get 2011 tax forms Each shareholder, not the S corporation, elects whether to capitalize or to deduct that shareholder's share of exploration costs. Where to get 2011 tax forms Reduced corporate deductions for exploration costs. Where to get 2011 tax forms   A corporation (other than an S corporation) can deduct only 70% of its domestic exploration costs. Where to get 2011 tax forms It must capitalize the remaining 30% of costs and amortize them over the 60-month period starting with the month the exploration costs are paid or incurred. Where to get 2011 tax forms A corporation may also elect to capitalize and amortize mining exploration costs over a 10-year period. Where to get 2011 tax forms For more information on this method of amortization, see Internal Revenue Code section 59(e). Where to get 2011 tax forms   The 30% the corporation capitalizes cannot be added to its basis in the property to figure cost depletion. Where to get 2011 tax forms However, the amount amortized is treated as additional depreciation and is subject to recapture as ordinary income on a disposition of the property. Where to get 2011 tax forms See Section 1250 Property under Depreciation Recapture in chapter 3 of Publication 544. Where to get 2011 tax forms   These rules also apply to the deduction of development costs by corporations. Where to get 2011 tax forms See Development Costs , later. Where to get 2011 tax forms Recapture of exploration expenses. Where to get 2011 tax forms   When your mine reaches the producing stage, you must recapture any exploration costs you elected to deduct. Where to get 2011 tax forms Use either of the following methods. Where to get 2011 tax forms Method 1—Include the deducted costs in gross income for the tax year the mine reaches the producing stage. Where to get 2011 tax forms Your election must be clearly indicated on the return. Where to get 2011 tax forms Increase your adjusted basis in the mine by the amount included in income. Where to get 2011 tax forms Generally, you must elect this recapture method by the due date (including extensions) of your return. Where to get 2011 tax forms However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Where to get 2011 tax forms Make the election on your amended return and write “Filed pursuant to section 301. Where to get 2011 tax forms 9100-2” on the form where you are including the income. Where to get 2011 tax forms File the amended return at the same address you filed the original return. Where to get 2011 tax forms Method 2—Do not claim any depletion deduction for the tax year the mine reaches the producing stage and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. Where to get 2011 tax forms   You also must recapture deducted exploration costs if you receive a bonus or royalty from mine property before it reaches the producing stage. Where to get 2011 tax forms Do not claim any depletion deduction for the tax year you receive the bonus or royalty and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. Where to get 2011 tax forms   Generally, if you dispose of the mine before you have fully recaptured the exploration costs you deducted, recapture the balance by treating all or part of your gain as ordinary income. Where to get 2011 tax forms Under these circumstances, you generally treat as ordinary income all of your gain if it is less than your adjusted exploration costs with respect to the mine. Where to get 2011 tax forms If your gain is more than your adjusted exploration costs, treat as ordinary income only a part of your gain, up to the amount of your adjusted exploration costs. Where to get 2011 tax forms Foreign exploration costs. Where to get 2011 tax forms   If you pay or incur exploration costs for a mine or other natural deposit located outside the United States, you cannot deduct all the costs in the current year. Where to get 2011 tax forms You can elect to include the costs (other than for an oil, gas, or geothermal well) in the adjusted basis of the mineral property to figure cost depletion. Where to get 2011 tax forms (Cost depletion is discussed in chapter 9 . Where to get 2011 tax forms ) If you do not make this election, you must deduct the costs over the 10-year period beginning with the tax year in which you pay or incur them. Where to get 2011 tax forms These rules also apply to foreign development costs. Where to get 2011 tax forms Development Costs You can deduct costs paid or incurred during the tax year for developing a mine or any other natural deposit (other than an oil or gas well) located in the United States. Where to get 2011 tax forms These costs must be paid or incurred after the discovery of ores or minerals in commercially marketable quantities. Where to get 2011 tax forms Development costs also include depreciation on improvements used in the development of ores or minerals and costs incurred for you by a contractor. Where to get 2011 tax forms Development costs do not include the costs for the acquisition or improvement of depreciable property. Where to get 2011 tax forms Instead of deducting development costs in the year paid or incurred, you can elect to treat the cost as deferred expenses and deduct them ratably as the units of produced ores or minerals benefited by the expenses are sold. Where to get 2011 tax forms This election applies each tax year to expenses paid or incurred in that year. Where to get 2011 tax forms Once made, the election is binding for the year and cannot be revoked for any reason. Where to get 2011 tax forms How to make the election. Where to get 2011 tax forms   The election to deduct development costs ratably as the ores or minerals are sold must be made for each mine or other natural deposit by a clear indication on your return or by a statement filed with the IRS office where you file your return. Where to get 2011 tax forms Generally, you must make the election by the due date of the return (including extensions). Where to get 2011 tax forms However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Where to get 2011 tax forms Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Where to get 2011 tax forms 9100-2. Where to get 2011 tax forms ” File the amended return at the same address you filed the original return. Where to get 2011 tax forms Foreign development costs. Where to get 2011 tax forms   The rules discussed earlier for foreign exploration costs apply to foreign development costs. Where to get 2011 tax forms Reduced corporate deductions for development costs. Where to get 2011 tax forms   The rules discussed earlier for reduced corporate deductions for exploration costs also apply to corporate deductions for development costs. Where to get 2011 tax forms Circulation Costs A publisher can deduct as a current business expense the costs of establishing, maintaining, or increasing the circulation of a newspaper, magazine, or other periodical. Where to get 2011 tax forms For example, a publisher can deduct the cost of hiring extra employees for a limited time to get new subscriptions through telephone calls. Where to get 2011 tax forms Circulation costs are deductible even if they normally would be capitalized. Where to get 2011 tax forms This rule does not apply to the following costs that must be capitalized. Where to get 2011 tax forms The purchase of land or depreciable property. Where to get 2011 tax forms The acquisition of circulation through the purchase of any part of the business of another publisher of a newspaper, magazine, or other periodical, including the purchase of another publisher's list of subscribers. Where to get 2011 tax forms Other treatment of circulation costs. Where to get 2011 tax forms   If you do not want to deduct circulation costs as a current business expense, you can elect one of the following ways to recover these costs. Where to get 2011 tax forms Capitalize all circulation costs that are properly chargeable to a capital account (see chapter 1 ). Where to get 2011 tax forms Amortize circulation costs over the 3-year period beginning with the tax year they were paid or incurred. Where to get 2011 tax forms How to make the election. Where to get 2011 tax forms   You elect to capitalize circulation costs by attaching a statement to your return for the first tax year the election applies. Where to get 2011 tax forms Your election is binding for the year it is made and for all later years, unless you get IRS approval to revoke it. Where to get 2011 tax forms Business Start-Up and Organizational Costs Business start-up and organizational costs are generally capital expenditures. Where to get 2011 tax forms However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. Where to get 2011 tax forms The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Where to get 2011 tax forms Any remaining costs must be amortized. Where to get 2011 tax forms For information about amortizing start-up and organizational costs, see chapter 8 . Where to get 2011 tax forms Start-up costs include any amounts paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition of an active trade or business. Where to get 2011 tax forms Organizational costs include the costs of creating a corporation. Where to get 2011 tax forms For more information on start-up and organizational costs, see chapter 8 . Where to get 2011 tax forms How to make the election. Where to get 2011 tax forms   You elect to deduct the start-up or organizational costs by claiming the deduction on your income tax return (filed by the due date including extensions) for the tax year in which the active trade or business begins. Where to get 2011 tax forms However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Where to get 2011 tax forms Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Where to get 2011 tax forms 9100-2. Where to get 2011 tax forms ” File the amended return at the same address you filed the original return. Where to get 2011 tax forms The election applies when computing taxable income for the current tax year and all subsequent years. Where to get 2011 tax forms Reforestation Costs Reforestation costs are generally capital expenditures. Where to get 2011 tax forms However, you can elect to deduct up to $10,000 ($5,000 if married filing separately; $0 for a trust) of qualifying reforestation costs paid or incurred after October 22, 2004, for each qualified timber property. Where to get 2011 tax forms The remaining costs can be amortized over an 84-month period. Where to get 2011 tax forms For information about amortizing reforestation costs, see chapter 8 . Where to get 2011 tax forms Qualifying reforestation costs are the direct costs of planting or seeding for forestation or reforestation. Where to get 2011 tax forms Qualified timber property is property that contains trees in significant commercial quantities. Where to get 2011 tax forms See chapter 8 for more information on qualifying reforestation costs and qualified timber property. Where to get 2011 tax forms If you elect to deduct qualified reforestation costs, create and maintain separate timber accounts for each qualified timber property and include all reforestation costs and the dates each was applied. Where to get 2011 tax forms Do not include this qualified timber property in any account (for example, depletion block) for which depletion is allowed. Where to get 2011 tax forms How to make the election. Where to get 2011 tax forms   You elect to deduct qualifying reforestation costs by claiming the deduction on your timely filed income tax return (including extensions) for the tax year the expenses were paid or incurred. Where to get 2011 tax forms If Form T (Timber), Forest Activities Schedule, is required, complete Part IV of Form T. Where to get 2011 tax forms If Form T is not required, attach a statement containing the following information for each qualified timber property for which an election is being made. Where to get 2011 tax forms The unique stand identification numbers. Where to get 2011 tax forms The total number of acres reforested during the tax year. Where to get 2011 tax forms The nature of the reforestation treatments. Where to get 2011 tax forms The total amounts of qualified reforestation expenditures eligible to be amortized or deducted. Where to get 2011 tax forms   If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Where to get 2011 tax forms Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Where to get 2011 tax forms 9100-2. Where to get 2011 tax forms ” File the amended return at the same address you filed the original return. Where to get 2011 tax forms The election applies when computing taxable income for the current tax year and all subsequent years. Where to get 2011 tax forms   For additional information on reforestation costs, see chapter 8 . Where to get 2011 tax forms Recapture. Where to get 2011 tax forms   This deduction may have to be recaptured as ordinary income under section 1245 when you sell or otherwise dispose of the property that would have received an addition to basis if you had not elected to deduct the expenditure. Where to get 2011 tax forms For more information on recapturing the deduction, see Depreciation Recapture in Publication 544. Where to get 2011 tax forms Retired Asset Removal Costs If you retire and remove a depreciable asset in connection with the installation or production of a replacement asset, you can deduct the costs of removing the retired asset. Where to get 2011 tax forms However, if you replace a component (part) of a depreciable asset, capitalize the removal costs if the replacement is an improvement and deduct the costs if the replacement is a repair. Where to get 2011 tax forms Barrier Removal Costs The cost of an improvement to a business asset is normally a capital expense. Where to get 2011 tax forms However, you can elect to deduct the costs of making a facility or public transportation vehicle more accessible to and usable by those who are disabled or elderly. Where to get 2011 tax forms You must own or lease the facility or vehicle for use in connection with your trade or business. Where to get 2011 tax forms A facility is all or any part of buildings, structures, equipment, roads, walks, parking lots, or similar real or personal property. Where to get 2011 tax forms A public transportation vehicle is a vehicle, such as a bus or railroad car, that provides transportation service to the public (including service for your customers, even if you are not in the business of providing transportation services). Where to get 2011 tax forms You cannot deduct any costs that you paid or incurred to completely renovate or build a facility or public transportation vehicle or to replace depreciable property in the normal course of business. Where to get 2011 tax forms Deduction limit. Where to get 2011 tax forms   The most you can deduct as a cost of removing barriers to the disabled and the elderly for any tax year is $15,000. Where to get 2011 tax forms However, you can add any costs over this limit to the basis of the property and depreciate these excess costs. Where to get 2011 tax forms Partners and partnerships. Where to get 2011 tax forms   The $15,000 limit applies to a partnership and also to each partner in the partnership. Where to get 2011 tax forms A partner can allocate the $15,000 limit in any manner among the partner's individually incurred costs and the partner's distributive share of partnership costs. Where to get 2011 tax forms If the partner cannot deduct the entire share of partnership costs, the partnership can add any costs not deducted to the basis of the improved property. Where to get 2011 tax forms   A partnership must be able to show that any amount added to basis was not deducted by the partner and that it was over a partner's $15,000 limit (as determined by the partner). Where to get 2011 tax forms If the partnership cannot show this, it is presumed that the partner was able to deduct the distributive share of the partnership's costs in full. Where to get 2011 tax forms Example. Where to get 2011 tax forms Emilio Azul's distributive share of ABC partnership's deductible expenses for the removal of architectural barriers was $14,000. Where to get 2011 tax forms Emilio had $12,000 of similar expenses in his sole proprietorship. Where to get 2011 tax forms He elected to deduct $7,000 of them. Where to get 2011 tax forms Emilio allocated the remaining $8,000 of the $15,000 limit to his share of ABC's expenses. Where to get 2011 tax forms Emilio can add the excess $5,000 of his own expenses to the basis of the property used in his business. Where to get 2011 tax forms Also, if ABC can show that Emilio could not deduct $6,000 ($14,000 – $8,000) of his share of the partnership's expenses because of how Emilio applied the limit, ABC can add $6,000 to the basis of its property. Where to get 2011 tax forms Qualification standards. Where to get 2011 tax forms   You can deduct your costs as a current expense only if the barrier removal meets the guidelines and requirements issued by the Architectural and Transportation Barriers Compliance Board under the Americans with Disabilities Act (ADA) of 1990. Where to get 2011 tax forms You can view the Americans with Disabilities Act at www. Where to get 2011 tax forms ada. Where to get 2011 tax forms gov/pubs/ada. Where to get 2011 tax forms htm. Where to get 2011 tax forms   The following is a list of some architectural barrier removal costs that can be deducted. Where to get 2011 tax forms Ground and floor surfaces. Where to get 2011 tax forms Walks. Where to get 2011 tax forms Parking lots. Where to get 2011 tax forms Ramps. Where to get 2011 tax forms Entrances. Where to get 2011 tax forms Doors and doorways. Where to get 2011 tax forms Stairs. Where to get 2011 tax forms Floors. Where to get 2011 tax forms Toilet rooms. Where to get 2011 tax forms Water fountains. Where to get 2011 tax forms Public telephones. Where to get 2011 tax forms Elevators. Where to get 2011 tax forms Controls. Where to get 2011 tax forms Signage. Where to get 2011 tax forms Alarms. Where to get 2011 tax forms Protruding objects. Where to get 2011 tax forms Symbols of accessibility. Where to get 2011 tax forms You can find the ADA guidelines and requirements for architectural barrier removal at www. Where to get 2011 tax forms usdoj. Where to get 2011 tax forms gov/crt/ada/reg3a. Where to get 2011 tax forms html. Where to get 2011 tax forms   The costs for removal of transportation barriers from rail facilities, buses, and rapid and light rail vehicles are deductible. Where to get 2011 tax forms You can find the guidelines and requirements for transportation barrier removal at www. Where to get 2011 tax forms fta. Where to get 2011 tax forms dot. Where to get 2011 tax forms gov. Where to get 2011 tax forms   Also, you can access the ADA website at www. Where to get 2011 tax forms ada. Where to get 2011 tax forms gov for additional information. Where to get 2011 tax forms Other barrier removals. Where to get 2011 tax forms   To be deductible, expenses of removing any barrier not covered by the above standards must meet all three of the following tests. Where to get 2011 tax forms The removed barrier must be a substantial barrier to access or use of a facility or public transportation vehicle by persons who have a disability or are elderly. Where to get 2011 tax forms The removed barrier must have been a barrier for at least one major group of persons who have a disability or are elderly (such as people who are blind, deaf, or wheelchair users). Where to get 2011 tax forms The barrier must be removed without creating any new barrier that significantly impairs access to or use of the facility or vehicle by a major group of persons who have a disability or are elderly. Where to get 2011 tax forms How to make the election. Where to get 2011 tax forms   If you elect to deduct your costs for removing barriers to the disabled or the elderly, claim the deduction on your income tax return (partnership return for partnerships) for the tax year the expenses were paid or incurred. Where to get 2011 tax forms Identify the deduction as a separate item. Where to get 2011 tax forms The election applies to all the qualifying costs you have during the year, up to the $15,000 limit. Where to get 2011 tax forms If you make this election, you must maintain adequate records to support your deduction. Where to get 2011 tax forms   For your election to be valid, you generally must file your return by its due date, including extensions. Where to get 2011 tax forms However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Where to get 2011 tax forms Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Where to get 2011 tax forms 9100-2. Where to get 2011 tax forms ” File the amended return at the same address you filed the original return. Where to get 2011 tax forms Your election is irrevocable after the due date, including extensions, of your return. Where to get 2011 tax forms Disabled access credit. Where to get 2011 tax forms   If you make your business accessible to persons with disabilities and your business is an eligible small business, you may be able to claim the disabled access credit. Where to get 2011 tax forms If you choose to claim the credit, you must reduce the amount you deduct or capitalize by the amount of the credit. Where to get 2011 tax forms   For more information, see Form 8826, Disabled Access Credit. Where to get 2011 tax forms Film and Television Production Costs Film and television production costs are generally capital expenses. Where to get 2011 tax forms However, you can elect to deduct costs paid or incurred for certain productions commencing before January 1, 2014. Where to get 2011 tax forms For more information, see section 181 of the Internal Revenue Code and the related Treasury Regulations. Where to get 2011 tax forms Prev  Up  Next   Home   More Online Publications