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1040 form Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). 1040 form However, you can still choose to use the previous carryback period. 1040 form You also can choose not to carry back an NOL and only carry it forward. 1040 form Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. 1040 form The instructions for this form will be revised to reflect the new law. 1040 form Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. 1040 form A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. 1040 form Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. 1040 form Other 2001 Changes Other changes are discussed in the following chapters. 1040 form Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. 1040 form You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). 1040 form This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. 1040 form Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. 1040 form Eligible educator. 1040 form You are an eligible educator if, for the tax year, you meet the following requirements. 1040 form You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. 1040 form You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. 1040 form Qualified expenses. 1040 form These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. 1040 form For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. 1040 form To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. 1040 form The interest on qualified U. 1040 form S. 1040 form savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. 1040 form Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. 1040 form This provision, as it applies to the AMT, was originally scheduled to expire after 2001. 1040 form Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. 1040 form Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. 1040 form Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. 1040 form Before 2003, the amounts were $200 and $400. 1040 form The same rule applies for the exclusion of employer-provided dependent care benefits. 1040 form For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. 1040 form Prev Up Next Home More Online Publications
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The 1040 Form
1040 form Index A Accrual foreign taxes, adjustments, You may have to post a bond. 1040 form Accrual method of accounting, Accrual method of accounting. 1040 form Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. 1040 form S. 1040 form losses, U. 1040 form S. 1040 form Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. 1040 form Beneficiary, Partner or S corporation shareholder. 1040 form Bond, income tax, You may have to post a bond. 1040 form Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. 1040 form Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. 1040 form Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. 1040 form Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. 1040 form , Income from controlled foreign corporations. 1040 form Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. 1040 form Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. 1040 form E Economic benefits, Specific economic benefit. 1040 form Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. 1040 form Export financing interest, Export financing interest. 1040 form Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. 1040 form Foreign corporation–U. 1040 form S. 1040 form shareholders, filing requirements, Taxes of U. 1040 form S. 1040 form Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. 1040 form Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. 1040 form S. 1040 form dollars. 1040 form Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. 1040 form S. 1040 form partners, filing requirement, Taxes of U. 1040 form S. 1040 form Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. 1040 form , Foreign tax refund. 1040 form Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. 1040 form Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. 1040 form Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. 1040 form S. 1040 form Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. 1040 form 8833, Report required. 1040 form 8865, Taxes of U. 1040 form S. 1040 form Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. 1040 form Functional currency, Translating foreign currency into U. 1040 form S. 1040 form dollars. 1040 form G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. 1040 form I Income from sources in U. 1040 form S. 1040 form possessions, Determining the source of income from U. 1040 form S. 1040 form possessions. 1040 form Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. 1040 form Interest, Penalties and interest. 1040 form Interest expense, apportioning, Interest expense. 1040 form International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. 1040 form Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. 1040 form S. 1040 form , U. 1040 form S. 1040 form Losses Allocation of, U. 1040 form S. 1040 form Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. 1040 form Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. 1040 form , Passive income. 1040 form Mutual fund shareholder, Mutual fund shareholder. 1040 form N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. 1040 form P Partner, Partner or S corporation shareholder. 1040 form , Partnership distributive share. 1040 form , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. 1040 form , Penalties and interest. 1040 form Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. 1040 form Failure to file Form 5713, Penalty for failure to file. 1040 form Failure to notify, foreign tax change, Failure-to-notify penalty. 1040 form Failure to report treaty information, Report required. 1040 form Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. 1040 form Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. 1040 form S. 1040 form dollars. 1040 form Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. 1040 form Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. 1040 form Reporting requirements (international boycott), Reporting requirements. 1040 form Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. 1040 form , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. 1040 form Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. 1040 form Social security taxes, Pension, unemployment, and disability fund payments. 1040 form Source of compensation for labor or personal services Alternative basis, Alternative basis. 1040 form Multi-year compensation, Multi-year compensation. 1040 form Time basis, Time basis. 1040 form Transportation income, Transportation Income State income taxes, State income taxes. 1040 form Subsidy, Subsidy received. 1040 form T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. 1040 form S. 1040 form , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. 1040 form S. 1040 form dollars. 1040 form U U. 1040 form S. 1040 form citizens, U. 1040 form S. 1040 form Citizens U. 1040 form S. 1040 form losses Allocation of, U. 1040 form S. 1040 form Losses U. 1040 form S. 1040 form possessions, U. 1040 form S. 1040 form possessions. 1040 form Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. 1040 form , Carryback and Carryover W Wages, Wages completely excluded. 1040 form When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev Up Home More Online Publications