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1040x Mailing Address

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1040x Mailing Address

1040x mailing address Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. 1040x mailing address Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. 1040x mailing address Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. 1040x mailing address Any forgiven tax liability owed to the IRS will not have to be paid. 1040x mailing address Any forgiven tax liability that has already been paid will be refunded. 1040x mailing address (See Refund of Taxes Paid, later. 1040x mailing address ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. 1040x mailing address Then read Amount of Tax Forgiven. 1040x mailing address Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. 1040x mailing address Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. 1040x mailing address See Minimum Amount of Relief later under Amount of Tax Forgiven. 1040x mailing address Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. 1040x mailing address Oklahoma City attack. 1040x mailing address   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. 1040x mailing address Example 1. 1040x mailing address A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. 1040x mailing address His income tax is forgiven for 1994 and 1995. 1040x mailing address Example 2. 1040x mailing address A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. 1040x mailing address She subsequently died of her wounds in 1996. 1040x mailing address Her income tax is forgiven for 1994, 1995, and 1996. 1040x mailing address September 11 attacks and anthrax attacks. 1040x mailing address   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. 1040x mailing address Example 1. 1040x mailing address A Pentagon employee died in the September 11 attack. 1040x mailing address Her income tax is forgiven for 2000 and 2001. 1040x mailing address Example 2. 1040x mailing address A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. 1040x mailing address His income tax liability is forgiven for 2000, 2001, and 2002. 1040x mailing address Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. 1040x mailing address On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. 1040x mailing address To figure the tax to be forgiven, use the following worksheets. 1040x mailing address Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). 1040x mailing address Use Worksheet B for any eligible year the decedent filed a joint return. 1040x mailing address See the illustrated Worksheet B near the end of this publication. 1040x mailing address Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. 1040x mailing address Instead, complete Worksheet C and file a return for the decedent's last tax year. 1040x mailing address See Minimum Amount of Relief, later. 1040x mailing address If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. 1040x mailing address In English–7 a. 1040x mailing address m. 1040x mailing address to 10 p. 1040x mailing address m. 1040x mailing address local time. 1040x mailing address In Spanish–8 a. 1040x mailing address m. 1040x mailing address to 9:30 p. 1040x mailing address m. 1040x mailing address local time. 1040x mailing address Both spouses died. 1040x mailing address   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. 1040x mailing address Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). 1040x mailing address If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. 1040x mailing address However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. 1040x mailing address The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. 1040x mailing address Residents of community property states. 1040x mailing address   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. 1040x mailing address Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. 1040x mailing address Worksheet B. 1040x mailing address Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040x mailing address 1       2 Enter the decedent's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 2       3 Enter the decedent's total tax. 1040x mailing address See the instructions. 1040x mailing address 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040x mailing address See the instructions. 1040x mailing address 4       5 Subtract line 4 from line 3. 1040x mailing address 5       6 Enter the surviving spouse's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 6       7 Enter the surviving spouse's total tax. 1040x mailing address See the instructions. 1040x mailing address 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040x mailing address 8       9 Subtract line 8 from line 7. 1040x mailing address 9       10 Add lines 5 and 9. 1040x mailing address 10       11 Enter the total tax from the joint return. 1040x mailing address See Table 1 on page 5 for the line number for years before 2002. 1040x mailing address 11       12 Add lines 4 and 8. 1040x mailing address 12       13 Subtract line 12 from line 11. 1040x mailing address 13       14 Divide line 5 by line 10. 1040x mailing address Enter the result as a decimal. 1040x mailing address 14       15 Tax to be forgiven. 1040x mailing address Multiply line 13 by line 14 and enter the result. 1040x mailing address 15       Note. 1040x mailing address If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040x mailing address Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040x mailing address If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040x mailing address The IRS will determine the amount to be refunded. 1040x mailing address Worksheet B. 1040x mailing address Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040x mailing address 1       2 Enter the decedent's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 2       3 Enter the decedent's total tax. 1040x mailing address See the instructions. 1040x mailing address 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040x mailing address See the instructions. 1040x mailing address 4       5 Subtract line 4 from line 3. 1040x mailing address 5       6 Enter the surviving spouse's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 6       7 Enter the surviving spouse's total tax. 1040x mailing address See the instructions. 1040x mailing address 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040x mailing address 8       9 Subtract line 8 from line 7. 1040x mailing address 9       10 Add lines 5 and 9. 1040x mailing address 10       11 Enter the total tax from the joint return. 1040x mailing address See Table 1 on page 5 for the line number for years before 2002. 1040x mailing address 11       12 Add lines 4 and 8. 1040x mailing address 12       13 Subtract line 12 from line 11. 1040x mailing address 13       14 Divide line 5 by line 10. 1040x mailing address Enter the result as a decimal. 1040x mailing address 14       15 Tax to be forgiven. 1040x mailing address Multiply line 13 by line 14 and enter the result. 1040x mailing address 15       Note. 1040x mailing address If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040x mailing address Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040x mailing address If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040x mailing address The IRS will determine the amount to be refunded. 1040x mailing address Instructions for Worksheet B Table 1. 1040x mailing address Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 1040x mailing address * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. 1040x mailing address ** File Form 4506 to get a transcript of the decedent's account. 1040x mailing address Table 1. 1040x mailing address Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 1040x mailing address * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. 1040x mailing address ** File Form 4506 to get a transcript of the decedent's account. 1040x mailing address Lines 2 and 6. 1040x mailing address   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. 1040x mailing address   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. 1040x mailing address Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. 1040x mailing address Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. 1040x mailing address   Allocate business deductions to the owner of the business. 1040x mailing address Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. 1040x mailing address Lines 3 and 7. 1040x mailing address   Figure the total tax as if a separate return had been filed. 1040x mailing address The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. 1040x mailing address When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. 1040x mailing address   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. 1040x mailing address If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. 1040x mailing address Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. 1040x mailing address Line 4. 1040x mailing address   Enter the total, if any, of the following taxes. 1040x mailing address Self-employment tax. 1040x mailing address Social security and Medicare tax on tip income not reported to employer. 1040x mailing address Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040x mailing address Tax on excess accumulation in qualified retirement plans. 1040x mailing address Household employment taxes. 1040x mailing address Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040x mailing address Tax on golden parachute payments. 1040x mailing address Minimum Amount of Relief The minimum amount of relief is $10,000. 1040x mailing address If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. 1040x mailing address The IRS will refund the difference as explained under Refund of Taxes Paid. 1040x mailing address Use Worksheet C to figure the additional tax payment. 1040x mailing address But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. 1040x mailing address Example 1. 1040x mailing address An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. 1040x mailing address The $6,400 is eligible for forgiveness. 1040x mailing address The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. 1040x mailing address Example 2. 1040x mailing address A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. 1040x mailing address The IRS will treat $10,000 as a tax payment for 2001. 1040x mailing address Income received after date of death. 1040x mailing address   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. 1040x mailing address Examples are the final paycheck or dividends on stock owned by the decedent. 1040x mailing address However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). 1040x mailing address Nonqualifying income. 1040x mailing address   The following income is not exempt from tax. 1040x mailing address The tax on it is not eligible for forgiveness. 1040x mailing address Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. 1040x mailing address Amounts that would not have been payable but for an action taken after September 11, 2001. 1040x mailing address The following are examples of nonqualifying income. 1040x mailing address Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. 1040x mailing address Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. 1040x mailing address Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. 1040x mailing address Interest on savings bonds cashed by the beneficiary of the decedent. 1040x mailing address If you are responsible for the estate of a decedent, see Publication 559. 1040x mailing address Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. 1040x mailing address Instructions for lines 2–9 of Worksheet C. 1040x mailing address   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. 1040x mailing address To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. 1040x mailing address Or, if special requirements are met, you can use the alternative computation instead. 1040x mailing address See Alternative computation, later. 1040x mailing address   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. 1040x mailing address Use Form 1041 to figure what the taxable income would be without including the exempt income. 1040x mailing address Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). 1040x mailing address Alternative computation. 1040x mailing address   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. 1040x mailing address You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. 1040x mailing address The estate claimed an income distribution deduction on line 18 (Form 1041). 1040x mailing address Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. 1040x mailing address If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. 1040x mailing address If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. 1040x mailing address Complete the rest of Worksheet C to determine the additional payment allowed. 1040x mailing address Worksheet C. 1040x mailing address Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040x mailing address Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040x mailing address 1 Minimum relief amount. 1040x mailing address Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040x mailing address 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040x mailing address 3       4 Add lines 2 and 3. 1040x mailing address 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040x mailing address (See Income received after date of death on page 5. 1040x mailing address ) 5       6 Add lines 4 and 5. 1040x mailing address 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040x mailing address 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040x mailing address 8       9 Tax on exempt income. 1040x mailing address Subtract line 8 from line 7. 1040x mailing address 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040x mailing address If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040x mailing address 10       11 Add lines 9 and 10. 1040x mailing address 11   12 Additional payment allowed. 1040x mailing address If line 11 is $10,000 or more, enter -0- and stop here. 1040x mailing address No additional amount is allowed as a tax payment. 1040x mailing address Otherwise, subtract line 11 from line 1 and enter the result. 1040x mailing address 12   Note. 1040x mailing address The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040x mailing address Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040x mailing address If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040x mailing address Write "Sec. 1040x mailing address 692(d)(2) Payment" and the amount to the right of the entry space. 1040x mailing address Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040x mailing address If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040x mailing address Write “Sec. 1040x mailing address 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040x mailing address Worksheet C. 1040x mailing address Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040x mailing address Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040x mailing address 1 Minimum relief amount. 1040x mailing address Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040x mailing address 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040x mailing address 3       4 Add lines 2 and 3. 1040x mailing address 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040x mailing address (See Income received after date of death on page 5. 1040x mailing address ) 5       6 Add lines 4 and 5. 1040x mailing address 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040x mailing address 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040x mailing address 8       9 Tax on exempt income. 1040x mailing address Subtract line 8 from line 7. 1040x mailing address 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040x mailing address If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040x mailing address 10       11 Add lines 9 and 10. 1040x mailing address 11   12 Additional payment allowed. 1040x mailing address If line 11 is $10,000 or more, enter -0- and stop here. 1040x mailing address No additional amount is allowed as a tax payment. 1040x mailing address Otherwise, subtract line 11 from line 1 and enter the result. 1040x mailing address 12   Note. 1040x mailing address The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040x mailing address Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040x mailing address If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040x mailing address Write "Sec. 1040x mailing address 692(d)(2) Payment" and the amount to the right of the entry space. 1040x mailing address Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040x mailing address If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040x mailing address Write “Sec. 1040x mailing address 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040x mailing address Worksheet D. 1040x mailing address Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. 1040x mailing address (See Income received after date of death on page 5. 1040x mailing address ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 1040x mailing address 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 1040x mailing address 5   6 Estate's tax on exempt income. 1040x mailing address Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 1040x mailing address Figure the total tax that would have been payable by all beneficiaries. 1040x mailing address Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 1040x mailing address Add the amounts by which each beneficiary's income tax is increased. 1040x mailing address 7   8 Add lines 6 and 7. 1040x mailing address Enter this amount on line 9 of Worksheet C. 1040x mailing address 8   Worksheet D. 1040x mailing address Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. 1040x mailing address (See Income received after date of death on page 5. 1040x mailing address ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 1040x mailing address 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 1040x mailing address 5   6 Estate's tax on exempt income. 1040x mailing address Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 1040x mailing address Figure the total tax that would have been payable by all beneficiaries. 1040x mailing address Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 1040x mailing address Add the amounts by which each beneficiary's income tax is increased. 1040x mailing address 7   8 Add lines 6 and 7. 1040x mailing address Enter this amount on line 9 of Worksheet C. 1040x mailing address 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. 1040x mailing address Income tax liabilities that have been paid. 1040x mailing address Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. 1040x mailing address See Minimum Amount of Relief, earlier. 1040x mailing address Example 1. 1040x mailing address A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. 1040x mailing address The total, $14,000, is eligible for tax forgiveness. 1040x mailing address However, he paid only $13,000 of that amount. 1040x mailing address The IRS will refund the $13,000 paid. 1040x mailing address Example 2. 1040x mailing address A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. 1040x mailing address The child qualifies for the minimum relief of $10,000. 1040x mailing address The $10,000 is treated as a tax payment for 2001 and will be refunded. 1040x mailing address Period for filing a claim for credit or refund. 1040x mailing address   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. 1040x mailing address For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. 1040x mailing address To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. 1040x mailing address Extension of time for victims of Oklahoma City attack. 1040x mailing address   The period described above has been extended for victims of the Oklahoma City attack. 1040x mailing address Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. 1040x mailing address How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. 1040x mailing address Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. 1040x mailing address Return required but not yet filed. 1040x mailing address   File Form 1040 if the decedent was a U. 1040x mailing address S. 1040x mailing address citizen or resident. 1040x mailing address File Form 1040NR if the decedent was a nonresident alien. 1040x mailing address A nonresident alien is someone who is not a U. 1040x mailing address S. 1040x mailing address citizen or resident. 1040x mailing address Return required and already filed. 1040x mailing address   File a separate Form 1040X for each year you are claiming tax relief. 1040x mailing address Return not required and not filed. 1040x mailing address   File Form 1040 only for the year of death if the decedent was a U. 1040x mailing address S. 1040x mailing address citizen or resident. 1040x mailing address File Form 1040NR if the decedent was a nonresident alien. 1040x mailing address Return not required but already filed. 1040x mailing address   File Form 1040X only for the year of death. 1040x mailing address How to complete the returns. 1040x mailing address   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. 1040x mailing address Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. 1040x mailing address If filing Form 1040 or Form 1040NR, also attach any Forms W–2. 1040x mailing address If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. 1040x mailing address Also, please write one of the following across the top of page 1 of each return. 1040x mailing address KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. 1040x mailing address ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. 1040x mailing address If you need a copy, use Form 4506. 1040x mailing address The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. 1040x mailing address Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. 1040x mailing address Send Form 4506 to the address shown in the form instructions. 1040x mailing address Taxpayer identification number. 1040x mailing address   A taxpayer identification number must be furnished on the decedent's returns. 1040x mailing address This is usually the decedent's social security number (SSN). 1040x mailing address However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). 1040x mailing address If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. 1040x mailing address S. 1040x mailing address income tax return for any tax year, do not apply for an ITIN. 1040x mailing address You may claim a refund by filing Form 1040NR without an SSN or ITIN. 1040x mailing address Necessary Documents Please attach the following documents to the return or amended return. 1040x mailing address Proof of death. 1040x mailing address   Attach a copy of the death certificate. 1040x mailing address If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. 1040x mailing address Form 1310. 1040x mailing address   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. 1040x mailing address You are a surviving spouse filing an original or amended joint return with the decedent. 1040x mailing address You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. 1040x mailing address A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. 1040x mailing address A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. 1040x mailing address      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. 1040x mailing address Include a statement saying an amended return will be filed as soon as the necessary tax information is available. 1040x mailing address Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. 1040x mailing address Use one of the addresses shown below. 1040x mailing address Where you file the returns or claims depends on whether you use the U. 1040x mailing address S. 1040x mailing address Postal Service or a private delivery service. 1040x mailing address Please do not send these returns or claims to any of the addresses shown in the tax form instructions. 1040x mailing address U. 1040x mailing address S. 1040x mailing address Postal Service. 1040x mailing address   If you use the U. 1040x mailing address S. 1040x mailing address Postal Service, file these returns and claims at the following address. 1040x mailing address Internal Revenue Service P. 1040x mailing address O. 1040x mailing address Box 4053 Woburn, MA 01888 Private delivery service. 1040x mailing address   Private delivery services cannot deliver items to P. 1040x mailing address O. 1040x mailing address boxes. 1040x mailing address If you use a private delivery service, file these returns and claims at the following address. 1040x mailing address Internal Revenue Service Stop 661 310 Lowell St. 1040x mailing address Andover, MA 01810 Designated private delivery services. 1040x mailing address   You can use the following private delivery services to file these returns and claims. 1040x mailing address Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. 1040x mailing address DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. 1040x mailing address Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. 1040x mailing address United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040x mailing address M. 1040x mailing address , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040x mailing address The private delivery service can tell you how to get written proof of the mailing date. 1040x mailing address Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. 1040x mailing address September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. 1040x mailing address Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. 1040x mailing address These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). 1040x mailing address No withholding applies to these payments. 1040x mailing address Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. 1040x mailing address Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. 1040x mailing address Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. 1040x mailing address (A personal residence can be a rented residence or one you own. 1040x mailing address ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. 1040x mailing address Qualified disaster relief payments also include the following. 1040x mailing address Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. 1040x mailing address Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. 1040x mailing address Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. 1040x mailing address Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. 1040x mailing address Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. 1040x mailing address Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. 1040x mailing address However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. 1040x mailing address If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. 1040x mailing address For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. 1040x mailing address If that period has expired, you are granted an extension. 1040x mailing address You have until January 22, 2003, to file Form 1040X to exclude the death benefits. 1040x mailing address On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. 1040x mailing address 102(b)(2). 1040x mailing address ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. 1040x mailing address The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. 1040x mailing address Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. 1040x mailing address Bureau of Justice Assistance payments. 1040x mailing address   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. 1040x mailing address Government plan annuity. 1040x mailing address   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. 1040x mailing address This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. 1040x mailing address For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. 1040x mailing address More information. 1040x mailing address   For more information, see Publication 559. 1040x mailing address Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. 1040x mailing address The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. 1040x mailing address If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). 1040x mailing address Affected taxpayers. 1040x mailing address   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. 1040x mailing address Any individual whose main home is located in a covered area (defined later). 1040x mailing address Any business entity or sole proprietor whose principal place of business is located in a covered area. 1040x mailing address Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. 1040x mailing address The main home or principal place of business does not have to be located in the covered area. 1040x mailing address Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. 1040x mailing address Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. 1040x mailing address The spouse on a joint return with a taxpayer who is eligible for postponements. 1040x mailing address Any other person determined by the IRS to be affected by a terrorist attack. 1040x mailing address Covered area. 1040x mailing address   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. 1040x mailing address Abatement of interest. 1040x mailing address   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. 1040x mailing address Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. 1040x mailing address You must make this choice to deduct your loss on your 2000 return by the later of the following dates. 1040x mailing address The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). 1040x mailing address The due date (with extensions) for the 2000 return. 1040x mailing address For more information about disaster area losses, see Publication 547. 1040x mailing address Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. 1040x mailing address The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. 1040x mailing address The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. 1040x mailing address These credits may reduce or eliminate the estate tax due. 1040x mailing address A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. 1040x mailing address Recovery from the September 11th Victim Compensation Fund. 1040x mailing address   The value of claims for a decedent's pain and suffering is normally included in the gross estate. 1040x mailing address However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. 1040x mailing address Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. 1040x mailing address Which estates must file a return. 1040x mailing address   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. 1040x mailing address S. 1040x mailing address citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. 1040x mailing address Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. 1040x mailing address Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. 1040x mailing address S. 1040x mailing address Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. 1040x mailing address Where to file. 1040x mailing address   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. 1040x mailing address Internal Revenue Service E & G Department/Stop 824T 201 W. 1040x mailing address Rivercenter Blvd. 1040x mailing address Covington, KY 41011 More information. 1040x mailing address   For more information on the federal estate tax, see the instructions for Form 706. 1040x mailing address Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. 1040x mailing address The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. 1040x mailing address However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. 1040x mailing address For information about these requirements, see Internal Revenue Code section 5891. 1040x mailing address Worksheet B Illustrated. 1040x mailing address Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040x mailing address 1 2000 2001   2 Enter the decedent's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 2 $17,259 $14,295   3 Enter the decedent's total tax. 1040x mailing address See the instructions. 1040x mailing address 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040x mailing address See the instructions. 1040x mailing address 4 3,532 3,109   5 Subtract line 4 from line 3. 1040x mailing address 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions for line 2. 1040x mailing address 6 29,025 29,850   7 Enter the surviving spouse's total tax. 1040x mailing address See the instructions. 1040x mailing address 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040x mailing address 8 0 0   9 Subtract line 8 from line 7. 1040x mailing address 9 5,277 5,391   10 Add lines 5 and 9. 1040x mailing address 10 7,868 7,532   11 Enter the total tax from the joint return. 1040x mailing address See Table 1 on page 5 for the line number for years before 2002. 1040x mailing address 11 10,789 9,728   12 Add lines 4 and 8. 1040x mailing address 12 3,532 3,109   13 Subtract line 12 from line 11. 1040x mailing address 13 7,257 6,619   14 Divide line 5 by line 10. 1040x mailing address Enter the result as a decimal. 1040x mailing address 14 . 1040x mailing address 329 . 1040x mailing address 284   15 Tax to be forgiven. 1040x mailing address Multiply line 13 by line 14 and enter the result. 1040x mailing address 15 $2,388 $1,880   Note. 1040x mailing address If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040x mailing address Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040x mailing address If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040x mailing address The IRS will determine the amount to be refunded. 1040x mailing address Worksheet B Illustrated. 1040x mailing address Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040x mailing address 1 2000 2001   2 Enter the decedent's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 2 $17,259 $14,295   3 Enter the decedent's total tax. 1040x mailing address See the instructions. 1040x mailing address 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040x mailing address See the instructions. 1040x mailing address 4 3,532 3,109   5 Subtract line 4 from line 3. 1040x mailing address 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions for line 2. 1040x mailing address 6 29,025 29,850   7 Enter the surviving spouse's total tax. 1040x mailing address See the instructions. 1040x mailing address 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040x mailing address 8 0 0   9 Subtract line 8 from line 7. 1040x mailing address 9 5,277 5,391   10 Add lines 5 and 9. 1040x mailing address 10 7,868 7,532   11 Enter the total tax from the joint return. 1040x mailing address See Table 1 on page 5 for the line number for years before 2002. 1040x mailing address 11 10,789 9,728   12 Add lines 4 and 8. 1040x mailing address 12 3,532 3,109   13 Subtract line 12 from line 11. 1040x mailing address 13 7,257 6,619   14 Divide line 5 by line 10. 1040x mailing address Enter the result as a decimal. 1040x mailing address 14 . 1040x mailing address 329 . 1040x mailing address 284   15 Tax to be forgiven. 1040x mailing address Multiply line 13 by line 14 and enter the result. 1040x mailing address 15 $2,388 $1,880   Note. 1040x mailing address If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040x mailing address Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040x mailing address If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040x mailing address The IRS will determine the amount to be refunded. 1040x mailing address Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. 1040x mailing address They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. 1040x mailing address The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. 1040x mailing address After the husband died, his estate received income of $4,000. 1040x mailing address Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. 1040x mailing address This net profit is exempt from income tax as explained earlier under Income received after date of death. 1040x mailing address The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. 1040x mailing address To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. 1040x mailing address She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. 1040x mailing address To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. 1040x mailing address To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. 1040x mailing address   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. 1040x mailing address Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040x mailing address Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040x mailing address 1 Minimum relief amount. 1040x mailing address Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040x mailing address 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . 1040x mailing address 3 0     4 Add lines 2 and 3. 1040x mailing address 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 1040x mailing address (See Income received after date of death on page 5. 1040x mailing address ) 5 1,000     6 Add lines 4 and 5. 1040x mailing address 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 1040x mailing address 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 1040x mailing address 8 435     9 Tax on exempt income. 1040x mailing address Subtract line 8 from line 7. 1040x mailing address 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040x mailing address If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040x mailing address 10 4,268     11 Add lines 9 and 10. 1040x mailing address 11 $4,543 12 Additional payment allowed. 1040x mailing address If line 11 is $10,000 or more, enter -0- and stop here. 1040x mailing address No additional amount is allowed as a tax payment. 1040x mailing address Otherwise, subtract line 11 from line 1 and enter the result. 1040x mailing address 12 $5,457 Note. 1040x mailing address The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040x mailing address Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040x mailing address If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040x mailing address Write "Sec. 1040x mailing address 692(d)(2) Payment" and the amount to the right of the entry space. 1040x mailing address Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040x mailing address If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040x mailing address Write “Sec. 1040x mailing address 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040x mailing address Worksheet C Illustrated. 1040x mailing address Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040x mailing address Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040x mailing address 1 Minimum relief amount. 1040x mailing address Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040x mailing address 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . 1040x mailing address 3 0     4 Add lines 2 and 3. 1040x mailing address 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 1040x mailing address (See Income received after date of death on page 5. 1040x mailing address ) 5 1,000     6 Add lines 4 and 5. 1040x mailing address 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 1040x mailing address 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 1040x mailing address 8 435     9 Tax on exempt income. 1040x mailing address Subtract line 8 from line 7. 1040x mailing address 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040x mailing address If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040x mailing address 10 4,268     11 Add lines 9 and 10. 1040x mailing address 11 $4,543 12 Additional payment allowed. 1040x mailing address If line 11 is $10,000 or more, enter -0- and stop here. 1040x mailing address No additional amount is allowed as a tax payment. 1040x mailing address Otherwise, subtract line 11 from line 1 and enter the result. 1040x mailing address 12 $5,457 Note. 1040x mailing address The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040x mailing address Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040x mailing address If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040x mailing address Write "Sec. 1040x mailing address 692(d)(2) Payment" and the amount to the right of the entry space. 1040x mailing address Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040x mailing address If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040x mailing address Write “Sec. 1040x mailing address 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040x mailing address Additional Worksheets The following additional worksheets are provided for your convenience. 1040x mailing address Worksheet A. 1040x mailing address Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 1040x mailing address 1       2 Enter the total tax from the decedent's income tax return. 1040x mailing address See Table 1 on page 5 for the line number for years before 2002. 1040x mailing address 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040x mailing address (These taxes are not eligible for forgiveness. 1040x mailing address )           a Self-employment tax. 1040x mailing address 3a         b Social security and Medicare tax on tip income not reported to employer. 1040x mailing address 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040x mailing address 3c         d Tax on excess accumulation in qualified retirement plans. 1040x mailing address 3d         e Household employment taxes. 1040x mailing address 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040x mailing address 3f         g Tax on golden parachute payments. 1040x mailing address 3g       4 Add lines 3a through 3g. 1040x mailing address 4       5 Tax to be forgiven. 1040x mailing address Subtract line 4 from line 2. 1040x mailing address 5       Note. 1040x mailing address If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 1040x mailing address Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040x mailing address If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 1040x mailing address The IRS will determine the amount to be refunded. 1040x mailing address Worksheet A. 1040x mailing address Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 1040x mailing address 1       2 Enter the total tax from the decedent's income tax return. 1040x mailing address See Table 1 on page 5 for the line number for years before 2002. 1040x mailing address 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040x mailing address (These taxes are not eligible for forgiveness. 1040x mailing address )           a Self-employment tax. 1040x mailing address 3a         b Social security and Medicare tax on tip income not reported to employer. 1040x mailing address 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040x mailing address 3c         d Tax on excess accumulation in qualified retirement plans. 1040x mailing address 3d         e Household employment taxes. 1040x mailing address 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040x mailing address 3f         g Tax on golden parachute payments. 1040x mailing address 3g       4 Add lines 3a through 3g. 1040x mailing address 4       5 Tax to be forgiven. 1040x mailing address Subtract line 4 from line 2. 1040x mailing address 5       Note. 1040x mailing address If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 1040x mailing address Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040x mailing address If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 1040x mailing address The IRS will determine the amount to be refunded. 1040x mailing address Worksheet B. 1040x mailing address Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040x mailing address 1       2 Enter the decedent's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 2       3 Enter the decedent's total tax. 1040x mailing address See the instructions. 1040x mailing address 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040x mailing address See the instructions. 1040x mailing address 4       5 Subtract line 4 from line 3. 1040x mailing address 5       6 Enter the surviving spouse's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 6       7 Enter the surviving spouse's total tax. 1040x mailing address See the instructions. 1040x mailing address 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040x mailing address 8       9 Subtract line 8 from line 7. 1040x mailing address 9       10 Add lines 5 and 9. 1040x mailing address 10       11 Enter the total tax from the joint return. 1040x mailing address See Table 1 on page 5 for the line number for years before 2002. 1040x mailing address 11       12 Add lines 4 and 8. 1040x mailing address 12       13 Subtract line 12 from line 11. 1040x mailing address 13       14 Divide line 5 by line 10. 1040x mailing address Enter the result as a decimal. 1040x mailing address 14       15 Tax to be forgiven. 1040x mailing address Multiply line 13 by line 14 and enter the result. 1040x mailing address 15       Note. 1040x mailing address If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040x mailing address Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040x mailing address If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040x mailing address The IRS will determine the amount to be refunded. 1040x mailing address Worksheet B. 1040x mailing address Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040x mailing address 1       2 Enter the decedent's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 2       3 Enter the decedent's total tax. 1040x mailing address See the instructions. 1040x mailing address 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040x mailing address See the instructions. 1040x mailing address 4       5 Subtract line 4 from line 3. 1040x mailing address 5       6 Enter the surviving spouse's taxable income. 1040x mailing address Figure taxable income as if a separate return had been filed. 1040x mailing address See the instructions. 1040x mailing address 6       7 Enter the surviving spouse's total tax. 1040x mailing address See the instructions. 1040x mailing address 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040x mailing address 8       9 Subtract line 8 from line 7. 1040x mailing address 9       10 Add lines 5 and 9. 1040x mailing address 10       11 Enter the total tax from the joint return. 1040x mailing address See Table 1 on page 5 for the line number for years before 2002. 1040x mailing address 11       12 Add lines 4 and 8. 1040x mailing address 12       13 Subtract line 12 from line 11. 1040x mailing address 13       14 Divide line 5 by line 10. 1040x mailing address Enter the result as a decimal. 1040x mailing address 14       15 Tax to be forgiven. 1040x mailing address Multiply line 13 by line 14 and enter the result. 1040x mailing address 15       Note. 1040x mailing address If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040x mailing address Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040x mailing address If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040x mailing address The IRS will determine the amount to be refunded. 1040x mailing address Worksheet C. 1040x mailing address Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 1040x mailing address Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040x mailing address 1 Minimum tax forgiveness. 1040x mailing address Note. 1040x mailing address Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040x mailing address 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040x mailing address 3       4 Add lines 2 and 3. 1040x mailing address 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040x mailing address (See Income received after date of death on page 5. 1040x mailing address ) 5       6 Add lines 4 and 5. 1040x mailing address 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040x mailing address 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040x mailing address 8       9 Tax on exempt income. 1040x mailing address Subtract line 8 from line 7. 1040x mailing address 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040x mailing address If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040x mailing address 10       11 Add lines 9 and 10. 1040x mailing address 11   12 Additional payment allowed. 1040x mailing address If line 11 is $10,000 or more, enter -0- and stop here. 1040x mailing address No additional amount is allowed as a tax payment. 1040x mailing address Otherwise, subtract line 11 from line 1 and enter the result. 1040x mailing address 12   Note. 1040x mailing address The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040x mailing address Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040x mailing address If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040x mailing address Write "Sec. 1040x mailing address 692(d)(2) Payment" and the amount to the right of the entry space. 1040x mailing address Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040x mailing address If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040x mailing address Write “Sec. 1040x mailing address 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040x mailing address Worksheet C. 1040x mailing address Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 1040x mailing address Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040x mailing address 1 Minimum tax forgiveness. 1040x mailing address Note. 1040x mailing address Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040x mailing address 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040x mailing address 3       4 Add lines 2 and 3. 1040x mailing address 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040x mailing address (See Income received after date of death on page 5. 1040x mailing address ) 5       6 Add lines 4 and 5. 1040x mailing address 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040x mailing address 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040x mailing address 8       9 Tax on exempt income. 1040x mailing address Subtract line 8 from line 7. 1040x mailing address 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040x mailing address If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040x mailing address 10       11 Add lines 9 and 10. 1040x mailing address 11   12 Additional payment allowed. 1040x mailing address If line 11 is $10,000 or more, enter -0- and stop here. 1040x mailing address No additional amount is allowed as a tax payment. 1040x mailing address Otherwise, subtract line 11 from line 1 and enter the result. 1040x mailing address 12   Note. 1040x mailing address The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040x mailing address Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040x mailing address If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040x mailing address Write "Sec. 1040x mailing address 692(d)(2) Payment" and the amount to the right of the entry space. 1040x mailing address Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040x mailing address If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040x mailing address Write “Sec. 1040x mailing address 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040x mailing address How To Get Tax Help Special IRS assistance. 1040x mailing address   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. 1040x mailing address We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. 1040x mailing address Call 1–866–562–5227 Monday through Friday In English–7 a. 1040x mailing address m. 1040x mailing address to 10 p. 1040x mailing address m. 1040x mailing address local time In Spanish–8 a. 1040x mailing address m. 1040x mailing address to 9:30 p. 1040x mailing address m. 1040x mailing address local time   The IRS web site at www. 1040x mailing address irs. 1040x mailing address gov has notices and other tax relief information. 1040x mailing address Check it periodically for any new guidance or to see if Congress has enacted new legislation. 1040x mailing address   Business taxpayers affected by the attacks can e-mail their questions to corp. 1040x mailing address disaster. 1040x mailing address relief@irs. 1040x mailing address gov. 1040x mailing address   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. 1040x mailing address fema. 1040x mailing address gov. 1040x mailing address Other help from the IRS. 1040x mailing address   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. 1040x mailing address By selecting the method that is best for you, you will have quick and easy access to tax help. 1040x mailing address Contacting your Taxpayer Advocate. 1040x mailing address   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040x mailing address   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 1040x mailing address While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 1040x mailing address   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 1040x mailing address Call the IRS at 1–800–829–1040. 1040x mailing address Call, write, or fax the Taxpayer Advocate office in your area. 1040x mailing address Call 1–800–829–4059 if you are a TTY/TDD user. 1040x mailing address   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 1040x mailing address Free tax services. 1040x mailing address   To find out what services are available, get Publication 910, Guide to Free Tax Services. 1040x mailing address It contains a list of free tax publications and an index of tax topics. 1040x mailing address It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040x mailing address Personal computer. 1040x mailing address With your personal computer and modem, you can access the IRS on the Internet at www. 1040x mailing address irs. 1040x mailing address gov. 1040x mailing address While visiting our web site, you can: Find answers to questions you may have. 1040x mailing address Download forms and publications or search for forms and pub
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The 1040x Mailing Address

1040x mailing address Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. 1040x mailing address Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. 1040x mailing address Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. 1040x mailing address , Adjustment of partner's basis in partnership. 1040x mailing address , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 1040x mailing address , Basis adjustment due to casualty loss. 1040x mailing address Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. 1040x mailing address Change in use, Property changed from personal use. 1040x mailing address Cost, Cost as Basis Depreciable basis, Depreciable basis. 1040x mailing address Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 1040x mailing address Term interest, Basis adjustments. 1040x mailing address Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. 1040x mailing address Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. 1040x mailing address Casualty loss, effect of, Basis adjustment due to casualty loss. 1040x mailing address Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. 1040x mailing address Computer (see Listed property) Computer software, Computer software. 1040x mailing address , Off-the-shelf computer software. 1040x mailing address Containers, Containers. 1040x mailing address Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. 1040x mailing address Copyright, Patents and copyrights. 1040x mailing address (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. 1040x mailing address Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. 1040x mailing address , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 1040x mailing address Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 1040x mailing address Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. 1040x mailing address , Election of ADS. 1040x mailing address Declining balance (150% DB) method, 150% election. 1040x mailing address Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. 1040x mailing address Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. 1040x mailing address Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. 1040x mailing address Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. 1040x mailing address Free tax services, Free help with your tax return. 1040x mailing address G General asset account Abusive transaction, Abusive transactions. 1040x mailing address Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. 1040x mailing address General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. 1040x mailing address Qualified infrastructure property, Qualified infrastructure property. 1040x mailing address Qualified property, Qualified property. 1040x mailing address Recovery periods for qualified property, Indian Reservation Property Related person, Related person. 1040x mailing address Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. 1040x mailing address Investment use of property, partial, Partial business or investment use. 1040x mailing address Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. 1040x mailing address Leasehold improvement property, defined, Qualified leasehold improvement property. 1040x mailing address , Qualified leasehold improvement property. 1040x mailing address Life tenant, Life tenant. 1040x mailing address (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. 1040x mailing address Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. 1040x mailing address Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. 1040x mailing address Improvements to, Improvements to listed property. 1040x mailing address Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. 1040x mailing address Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. 1040x mailing address M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. 1040x mailing address , Office in the home. 1040x mailing address Ownership, incidents of, Incidents of ownership. 1040x mailing address P Partial business use, Partial business use. 1040x mailing address Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. 1040x mailing address (see also Section 197 intangibles) Personal property, Personal property. 1040x mailing address Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. 1040x mailing address , Leased property. 1040x mailing address Listed, What Is Listed Property? Personal, Personal property. 1040x mailing address Real, Real property. 1040x mailing address Retired from service, Retired From Service Tangible personal, Tangible personal property. 1040x mailing address Term interest, Certain term interests in property. 1040x mailing address Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 1040x mailing address , Qualified leasehold improvement property. 1040x mailing address Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. 1040x mailing address Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 1040x mailing address General asset account, abusive transaction, Abusive transactions. 1040x mailing address Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. 1040x mailing address Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. 1040x mailing address , Related persons. 1040x mailing address , Related persons. 1040x mailing address , Related persons. 1040x mailing address , Related person. 1040x mailing address , Related persons. 1040x mailing address Rent-to-own property, defined, Qualified rent-to-own property. 1040x mailing address Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. 1040x mailing address Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. 1040x mailing address Revoking ADS election, Electing ADS. 1040x mailing address General asset account election, Revoking an election. 1040x mailing address Section 179 election, Revoking an election. 1040x mailing address S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. 1040x mailing address Carryover, Carryover of disallowed deduction. 1040x mailing address Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. 1040x mailing address Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. 1040x mailing address Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. 1040x mailing address , Off-the-shelf computer software. 1040x mailing address Sound recording, Films, video tapes, and recordings. 1040x mailing address Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. 1040x mailing address Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. 1040x mailing address T Tangible personal property, Tangible personal property. 1040x mailing address Term interest, Certain term interests in property. 1040x mailing address Trade-in of property, Trade-in of other property. 1040x mailing address Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. 1040x mailing address Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. 1040x mailing address MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications