File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2011 Federal Tax Form 1040

Complete 2005 Taxes OnlineBack Tax ReliefFile Taxes 2010 FreeCan I File My 2012 Taxes In 20131040 Us Individual Income Tax Return 2012Free Tax ServicesAmending Tax Return2012 1040File Income Tax 2014Irs State Tax FormsIrs E File Form 4868File State And Federal Taxes FreeCan I Efile My 2011 Taxes In 2013Filing Late Taxes For 20122011 Federal Tax FormsFree Tax ExtensionFree File TaxesHow Do I File My 2011 Taxes Now1040nr E FileIrs 2009File State Tax ReturnIrs 1040xFile 2007 Taxes For FreeBuy Turbotax 2011Income Tax Forms For 2012Www.irs.govform1040x1040x Turbo Tax1040ez Fillable FormFiling My State Taxes FreeIrs Income Tax Forms 20102010 1040 Tax FormPast Tax Returns2011 Tax Software Download2012 Tax Return FormsOnline 1040nrHow To File Taxes From 20122008 Tax FormsFiling 2012 Taxes Late1040ez CalculatorFile Back Tax Online

2011 Federal Tax Form 1040

2011 federal tax form 1040 4. 2011 federal tax form 1040   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. 2011 federal tax form 1040 Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. 2011 federal tax form 1040 Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. 2011 federal tax form 1040 However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. 2011 federal tax form 1040 Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. 2011 federal tax form 1040 Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. 2011 federal tax form 1040 This information is also provided to the IRS. 2011 federal tax form 1040 Form 1099-B. 2011 federal tax form 1040   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. 2011 federal tax form 1040 Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. 2011 federal tax form 1040 Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. 2011 federal tax form 1040 on Form 8949 and/or Schedule D, as applicable. 2011 federal tax form 1040 For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. 2011 federal tax form 1040 For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). 2011 federal tax form 1040 Form 1099-S. 2011 federal tax form 1040   An information return must be provided on certain real estate transactions. 2011 federal tax form 1040 Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. 2011 federal tax form 1040 Land (improved or unimproved), including air space. 2011 federal tax form 1040 An inherently permanent structure, including any residential, commercial, or industrial building. 2011 federal tax form 1040 A condominium unit and its related fixtures and common elements (including land). 2011 federal tax form 1040 Stock in a cooperative housing corporation. 2011 federal tax form 1040 If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. 2011 federal tax form 1040 The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. 2011 federal tax form 1040   For more information see chapter 4 in Publication 550. 2011 federal tax form 1040 Also, see the Instructions for Form 8949. 2011 federal tax form 1040 Schedule D and Form 8949 Form 8949. 2011 federal tax form 1040   Individuals, corporations, and partnerships, use Form 8949 to report the following. 2011 federal tax form 1040    Sales or exchanges of capital assets, including stocks, bonds, etc. 2011 federal tax form 1040 , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). 2011 federal tax form 1040 Include these transactions even if you did not receive a Form 1099-B or 1099-S. 2011 federal tax form 1040 Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. 2011 federal tax form 1040 Nonbusiness bad debts. 2011 federal tax form 1040   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. 2011 federal tax form 1040 You and your spouse may list your transactions on separate forms or you may combine them. 2011 federal tax form 1040 However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. 2011 federal tax form 1040    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. 2011 federal tax form 1040   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. 2011 federal tax form 1040 See the Instructions for Form 8949. 2011 federal tax form 1040 Schedule D. 2011 federal tax form 1040    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. 2011 federal tax form 1040 Before completing Schedule D, you may have to complete other forms as shown below. 2011 federal tax form 1040    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. 2011 federal tax form 1040 Enter on Schedule D the combined totals from all your Forms 8949. 2011 federal tax form 1040 For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). 2011 federal tax form 1040 For a like-kind exchange, complete Form 8824. 2011 federal tax form 1040 See Reporting the exchange under Like-Kind Exchanges in chapter 1. 2011 federal tax form 1040 For an installment sale, complete Form 6252. 2011 federal tax form 1040 See Publication 537. 2011 federal tax form 1040 For an involuntary conversion due to casualty or theft, complete Form 4684. 2011 federal tax form 1040 See Publication 547, Casualties, Disasters, and Thefts. 2011 federal tax form 1040 For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. 2011 federal tax form 1040 See Publication 925, Passive Activity and At-Risk Rules. 2011 federal tax form 1040 For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. 2011 federal tax form 1040 See Publication 925. 2011 federal tax form 1040 For gains and losses from section 1256 contracts and straddles, complete Form 6781. 2011 federal tax form 1040 See Publication 550. 2011 federal tax form 1040 Personal-use property. 2011 federal tax form 1040   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. 2011 federal tax form 1040 Loss from the sale or exchange of property held for personal use is not deductible. 2011 federal tax form 1040 But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. 2011 federal tax form 1040 See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. 2011 federal tax form 1040 Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. 2011 federal tax form 1040 The time you own an asset before disposing of it is the holding period. 2011 federal tax form 1040 If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. 2011 federal tax form 1040 If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. 2011 federal tax form 1040 Report it in Part I of Form 8949 and/or Schedule D, as applicable. 2011 federal tax form 1040 If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. 2011 federal tax form 1040 Report it in Part II of Form 8949 and/or Schedule D, as applicable. 2011 federal tax form 1040   Table 4-1. 2011 federal tax form 1040 Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. 2011 federal tax form 1040 . 2011 federal tax form 1040 . 2011 federal tax form 1040  THEN you have a. 2011 federal tax form 1040 . 2011 federal tax form 1040 . 2011 federal tax form 1040 1 year or less, Short-term capital gain or  loss. 2011 federal tax form 1040 More than 1 year, Long-term capital gain or  loss. 2011 federal tax form 1040 These distinctions are essential to correctly arrive at your net capital gain or loss. 2011 federal tax form 1040 Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. 2011 federal tax form 1040 See Capital Gains Tax Rates, later. 2011 federal tax form 1040 Holding period. 2011 federal tax form 1040   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. 2011 federal tax form 1040 The day you disposed of the property is part of your holding period. 2011 federal tax form 1040 Example. 2011 federal tax form 1040 If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. 2011 federal tax form 1040 If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. 2011 federal tax form 1040 Patent property. 2011 federal tax form 1040   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. 2011 federal tax form 1040 For more information, see Patents in chapter 2. 2011 federal tax form 1040 Inherited property. 2011 federal tax form 1040   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. 2011 federal tax form 1040 Installment sale. 2011 federal tax form 1040   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. 2011 federal tax form 1040 If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. 2011 federal tax form 1040    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. 2011 federal tax form 1040 Nontaxable exchange. 2011 federal tax form 1040   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. 2011 federal tax form 1040 That is, it begins on the same day as your holding period for the old property. 2011 federal tax form 1040 Example. 2011 federal tax form 1040 You bought machinery on December 4, 2012. 2011 federal tax form 1040 On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. 2011 federal tax form 1040 On December 5, 2013, you sold the machinery you got in the exchange. 2011 federal tax form 1040 Your holding period for this machinery began on December 5, 2012. 2011 federal tax form 1040 Therefore, you held it longer than 1 year. 2011 federal tax form 1040 Corporate liquidation. 2011 federal tax form 1040   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. 2011 federal tax form 1040 Profit-sharing plan. 2011 federal tax form 1040   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. 2011 federal tax form 1040 Gift. 2011 federal tax form 1040   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. 2011 federal tax form 1040 For more information on basis, see Publication 551, Basis of Assets. 2011 federal tax form 1040 Real property. 2011 federal tax form 1040   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. 2011 federal tax form 1040   However, taking possession of real property under an option agreement is not enough to start the holding period. 2011 federal tax form 1040 The holding period cannot start until there is an actual contract of sale. 2011 federal tax form 1040 The holding period of the seller cannot end before that time. 2011 federal tax form 1040 Repossession. 2011 federal tax form 1040   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. 2011 federal tax form 1040 Your holding period does not include the time between the original sale and the repossession. 2011 federal tax form 1040 That is, it does not include the period during which the first buyer held the property. 2011 federal tax form 1040 Nonbusiness bad debts. 2011 federal tax form 1040   Nonbusiness bad debts are short-term capital losses. 2011 federal tax form 1040 For information on nonbusiness bad debts, see chapter 4 of Publication 550. 2011 federal tax form 1040    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. 2011 federal tax form 1040 Net short-term capital gain or loss. 2011 federal tax form 1040   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. 2011 federal tax form 1040 Do this by adding all your short-term capital gains. 2011 federal tax form 1040 Then add all your short-term capital losses. 2011 federal tax form 1040 Subtract the lesser total from the other. 2011 federal tax form 1040 The result is your net short-term capital gain or loss. 2011 federal tax form 1040 Net long-term capital gain or loss. 2011 federal tax form 1040   Follow the same steps to combine your long-term capital gains and losses. 2011 federal tax form 1040 Include the following items. 2011 federal tax form 1040 Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. 2011 federal tax form 1040 Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. 2011 federal tax form 1040 Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. 2011 federal tax form 1040 Any long-term capital loss carryover. 2011 federal tax form 1040 The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. 2011 federal tax form 1040 Net gain. 2011 federal tax form 1040   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. 2011 federal tax form 1040 Different tax rates may apply to the part that is a net capital gain. 2011 federal tax form 1040 See Capital Gains Tax Rates, later. 2011 federal tax form 1040 Net loss. 2011 federal tax form 1040   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. 2011 federal tax form 1040 But there are limits on how much loss you can deduct and when you can deduct it. 2011 federal tax form 1040 See Treatment of Capital Losses, next. 2011 federal tax form 1040    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. 2011 federal tax form 1040 The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). 2011 federal tax form 1040 Table 4-2. 2011 federal tax form 1040 Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. 2011 federal tax form 1040 Ends on trading date you sold security. 2011 federal tax form 1040 U. 2011 federal tax form 1040 S. 2011 federal tax form 1040 Treasury notes and bonds If bought at auction, day after notification of bid acceptance. 2011 federal tax form 1040 If bought through subscription, day after subscription was submitted. 2011 federal tax form 1040 Nontaxable exchanges Day after date you acquired old property. 2011 federal tax form 1040 Gift If your basis is giver's adjusted basis, same day as giver's holding period began. 2011 federal tax form 1040 If your basis is FMV, day after date of gift. 2011 federal tax form 1040 Real property bought Generally, day after date you received title to the property. 2011 federal tax form 1040 Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. 2011 federal tax form 1040 Capital loss carryover. 2011 federal tax form 1040   Generally, you have a capital loss carryover if either of the following situations applies to you. 2011 federal tax form 1040 Your net loss is more than the yearly limit. 2011 federal tax form 1040 Your taxable income without your deduction for exemptions is less than zero. 2011 federal tax form 1040 If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. 2011 federal tax form 1040 Example. 2011 federal tax form 1040 Bob and Gloria Sampson sold property in 2013. 2011 federal tax form 1040 The sale resulted in a capital loss of $7,000. 2011 federal tax form 1040 The Sampsons had no other capital transactions. 2011 federal tax form 1040 On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. 2011 federal tax form 1040 They had taxable income of $2,000. 2011 federal tax form 1040 The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. 2011 federal tax form 1040 If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. 2011 federal tax form 1040 Their capital loss deduction would have been $2,000. 2011 federal tax form 1040 They would have no carryover to 2014. 2011 federal tax form 1040 Short-term and long-term losses. 2011 federal tax form 1040   When you carry over a loss, it retains its original character as either long term or short term. 2011 federal tax form 1040 A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. 2011 federal tax form 1040 A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. 2011 federal tax form 1040 A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. 2011 federal tax form 1040   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. 2011 federal tax form 1040 If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. 2011 federal tax form 1040 To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). 2011 federal tax form 1040 Joint and separate returns. 2011 federal tax form 1040   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. 2011 federal tax form 1040 If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. 2011 federal tax form 1040 Neither you nor your spouse can deduct any part of the other's loss. 2011 federal tax form 1040   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. 2011 federal tax form 1040 However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. 2011 federal tax form 1040 Death of taxpayer. 2011 federal tax form 1040   Capital losses cannot be carried over after a taxpayer's death. 2011 federal tax form 1040 They are deductible only on the final income tax return filed on the decedent's behalf. 2011 federal tax form 1040 The yearly limit discussed earlier still applies in this situation. 2011 federal tax form 1040 Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. 2011 federal tax form 1040 Corporations. 2011 federal tax form 1040   A corporation can deduct capital losses only up to the amount of its capital gains. 2011 federal tax form 1040 In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. 2011 federal tax form 1040 It must be carried to other tax years and deducted from capital gains occurring in those years. 2011 federal tax form 1040 For more information, see Publication 542. 2011 federal tax form 1040 Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. 2011 federal tax form 1040 These lower rates are called the maximum capital gains rates. 2011 federal tax form 1040 The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. 2011 federal tax form 1040 For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. 2011 federal tax form 1040 Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. 2011 federal tax form 1040 For more information, see chapter 4 of Publication 550. 2011 federal tax form 1040 Also see the Instructions for Schedule D (Form 1040). 2011 federal tax form 1040 Unrecaptured section 1250 gain. 2011 federal tax form 1040   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. 2011 federal tax form 1040 Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. 2011 federal tax form 1040 Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. 2011 federal tax form 1040 For more information about section 1250 property and net section 1231 gain, see chapter 3. 2011 federal tax form 1040 Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. 2011 federal tax form 1040 The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. 2011 federal tax form 1040 The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). 2011 federal tax form 1040 The disposition of capital assets not reported on Schedule D. 2011 federal tax form 1040 The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. 2011 federal tax form 1040 The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. 2011 federal tax form 1040 Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). 2011 federal tax form 1040 You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. 2011 federal tax form 1040 Section 1231 gains and losses. 2011 federal tax form 1040   Show any section 1231 gains and losses in Part I. 2011 federal tax form 1040 Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. 2011 federal tax form 1040 Carry a net loss to Part II of Form 4797 as an ordinary loss. 2011 federal tax form 1040   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. 2011 federal tax form 1040 Report any remaining gain on Schedule D (Form 1040). 2011 federal tax form 1040 See Section 1231 Gains and Losses in chapter 3. 2011 federal tax form 1040 Ordinary gains and losses. 2011 federal tax form 1040   Show any ordinary gains and losses in Part II. 2011 federal tax form 1040 This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. 2011 federal tax form 1040 It also includes ordinary gain figured in Part III. 2011 federal tax form 1040 Mark-to-market election. 2011 federal tax form 1040   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). 2011 federal tax form 1040 See the Instructions for Form 4797. 2011 federal tax form 1040 Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. 2011 federal tax form 1040 Ordinary income from depreciation. 2011 federal tax form 1040   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. 2011 federal tax form 1040 Carry the ordinary income to Part II of Form 4797 as an ordinary gain. 2011 federal tax form 1040 Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. 2011 federal tax form 1040 Carry any remaining gain from a casualty or theft to Form 4684. 2011 federal tax form 1040 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP259F Notice

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

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

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


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 5227 immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which organizations must file a Form 5227?
Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions).

When is Form 5227 due?
Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found at the Form 5227 Instructions.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259F, Page 1

Notice CP259F, Page 2

Notice CP259F, Page 3

Notice CP259F, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The 2011 Federal Tax Form 1040

2011 federal tax form 1040 Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. 2011 federal tax form 1040 Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 2011 federal tax form 1040 Aged, home for, Home for the aged. 2011 federal tax form 1040 Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. 2011 federal tax form 1040 Alumni association, Alumni association. 2011 federal tax form 1040 Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. 2011 federal tax form 1040 Conformed copy, Conformed copy. 2011 federal tax form 1040 Description of activities, Description of activities. 2011 federal tax form 1040 Employer identification number, Required Inclusions Financial data, Financial data. 2011 federal tax form 1040 Organizing documents, Organizing documents. 2011 federal tax form 1040 Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. 2011 federal tax form 1040 , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. 2011 federal tax form 1040 Attribution, special rules, Special rules of attribution. 2011 federal tax form 1040 B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. 2011 federal tax form 1040 Bureau defined, Bureau defined. 2011 federal tax form 1040 Burial benefit insurance, Burial and funeral benefit insurance organization. 2011 federal tax form 1040 Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. 2011 federal tax form 1040 C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. 2011 federal tax form 1040 Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. 2011 federal tax form 1040 Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. 2011 federal tax form 1040 Integrated auxiliaries, Integrated auxiliaries. 2011 federal tax form 1040 Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. 2011 federal tax form 1040 CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. 2011 federal tax form 1040 Comments, Comments and suggestions. 2011 federal tax form 1040 Community association, Other organizations. 2011 federal tax form 1040 Community nursing bureau, Community nursing bureau. 2011 federal tax form 1040 Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. 2011 federal tax form 1040 Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. 2011 federal tax form 1040 Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. 2011 federal tax form 1040 Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. 2011 federal tax form 1040 E Educational organizations, Educational Organizations, Educational organizations. 2011 federal tax form 1040 Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. 2011 federal tax form 1040 Estimated tax, Estimated tax. 2011 federal tax form 1040 Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. 2011 federal tax form 1040 Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. 2011 federal tax form 1040 Family members, Family members. 2011 federal tax form 1040 Substantial influence, Persons not considered to have substantial influence. 2011 federal tax form 1040 Disregarded benefits, Disregarded benefits. 2011 federal tax form 1040 Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. 2011 federal tax form 1040 , Exception. 2011 federal tax form 1040 Excise tax, Excise tax on excess benefit transactions. 2011 federal tax form 1040 Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. 2011 federal tax form 1040 Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. 2011 federal tax form 1040 Excise tax Black lung benefit trust, Excise taxes. 2011 federal tax form 1040 Lobbying expenditures, Tax on excess expenditures to influence legislation. 2011 federal tax form 1040 , Tax on disqualifying lobbying expenditures. 2011 federal tax form 1040 Political expenditures, Excise taxes on political expenditures. 2011 federal tax form 1040 Private foundations, Excise taxes on private foundations. 2011 federal tax form 1040 , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. 2011 federal tax form 1040 Extensions of time, Extensions of time for filing. 2011 federal tax form 1040 F Facts and circumstances test, Facts and circumstances test. 2011 federal tax form 1040 Fair market value, estimate of, Good faith estimate of fair market value (FMV). 2011 federal tax form 1040 Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. 2011 federal tax form 1040 , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. 2011 federal tax form 1040 , Information required for subordinate organizations. 2011 federal tax form 1040 , Annual Information Return, Form 1023. 2011 federal tax form 1040 , Organizations Not Required To File Form 1023, Private Schools, When to file application. 2011 federal tax form 1040 , Lobbying Expenditures, Volunteer fire companies. 2011 federal tax form 1040 1024, Forms Required, Application made under wrong paragraph of section 501(c). 2011 federal tax form 1040 , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. 2011 federal tax form 1040 , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. 2011 federal tax form 1040 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. 2011 federal tax form 1040 2848, Power of attorney. 2011 federal tax form 1040 , Representation. 2011 federal tax form 1040 4720, Tax on excess expenditures to influence legislation. 2011 federal tax form 1040 5578, Certification. 2011 federal tax form 1040 5768, Making the election. 2011 federal tax form 1040 6069, Tax treatment of donations. 2011 federal tax form 1040 8274, FICA tax exemption election. 2011 federal tax form 1040 8282, Dispositions of donated property. 2011 federal tax form 1040 8283, Form 8283. 2011 federal tax form 1040 8300, Report of Cash Received 8718, Forms Required, Power of attorney. 2011 federal tax form 1040 8821, Representation. 2011 federal tax form 1040 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. 2011 federal tax form 1040 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. 2011 federal tax form 1040 990-PF, Form 990-PF, Excise taxes on private foundations. 2011 federal tax form 1040 , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. 2011 federal tax form 1040 W–2, Revoking the election. 2011 federal tax form 1040 Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. 2011 federal tax form 1040 , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. 2011 federal tax form 1040 Funeral benefit insurance, Burial and funeral benefit insurance organization. 2011 federal tax form 1040 G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. 2011 federal tax form 1040 Good faith determinations, What's New, New organization. 2011 federal tax form 1040 Governmental unit, Governmental units. 2011 federal tax form 1040 Grant Distinguished from gross receipts, Grants. 2011 federal tax form 1040 Exclusion for unusual grant, Unusual grants. 2011 federal tax form 1040 , Unusual grants. 2011 federal tax form 1040 From public charity, Grants from public charities. 2011 federal tax form 1040 , Grants from public charities. 2011 federal tax form 1040 Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. 2011 federal tax form 1040 Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. 2011 federal tax form 1040 Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. 2011 federal tax form 1040 Homeowners' association, Homeowners' associations. 2011 federal tax form 1040 Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. 2011 federal tax form 1040 , Hospitals and medical research organizations. 2011 federal tax form 1040 I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. 2011 federal tax form 1040 Instrumentalities, Instrumentalities. 2011 federal tax form 1040 Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. 2011 federal tax form 1040 , Labor Organizations Law, public interest, Public-interest law firms. 2011 federal tax form 1040 Legislative activity, Lobbying Expenditures, Legislative activity. 2011 federal tax form 1040 Listed transaction, Prohibited tax shelter transaction. 2011 federal tax form 1040 Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. 2011 federal tax form 1040 Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. 2011 federal tax form 1040 M Medical research organization, Medical research organization. 2011 federal tax form 1040 Medicare and Medicaid payments, Medicare and Medicaid payments. 2011 federal tax form 1040 Membership fee, Membership fees. 2011 federal tax form 1040 , Membership fees distinguished from gross receipts. 2011 federal tax form 1040 Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. 2011 federal tax form 1040 O One-third support test, One-third support test. 2011 federal tax form 1040 Organization assets, Dedication and Distribution of Assets Dedication, Dedication. 2011 federal tax form 1040 Distribution, Distribution. 2011 federal tax form 1040 Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. 2011 federal tax form 1040 Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. 2011 federal tax form 1040 , Penalties. 2011 federal tax form 1040 , Penalty. 2011 federal tax form 1040 Failure to file, Penalties for failure to file. 2011 federal tax form 1040 Perpetual care organization, Perpetual care organization. 2011 federal tax form 1040 Political activity, Dues Used for Lobbying or Political Activities, Political activity. 2011 federal tax form 1040 , Political activity. 2011 federal tax form 1040 Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. 2011 federal tax form 1040 Preferred stock, Common and preferred stock. 2011 federal tax form 1040 Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. 2011 federal tax form 1040 Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. 2011 federal tax form 1040 Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. 2011 federal tax form 1040 Prohibited reportable transactions, Prohibited tax shelter transaction. 2011 federal tax form 1040 Subsequently listed transaction, Subsequently listed transaction. 2011 federal tax form 1040 Tax-exempt entities, Tax-exempt entities. 2011 federal tax form 1040 Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. 2011 federal tax form 1040 Grant from, Grants from public charities. 2011 federal tax form 1040 Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. 2011 federal tax form 1040 , One-third support test. 2011 federal tax form 1040 Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. 2011 federal tax form 1040 Publications (see Tax help) Publicly supported organization, Publicly supported organizations. 2011 federal tax form 1040 , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. 2011 federal tax form 1040 Ten-percent-of-support, Ten-percent-of-support requirement. 2011 federal tax form 1040 R Racial composition, How to determine racial composition. 2011 federal tax form 1040 Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. 2011 federal tax form 1040 Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. 2011 federal tax form 1040 Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. 2011 federal tax form 1040 Scholarships, Scholarships. 2011 federal tax form 1040 School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. 2011 federal tax form 1040 Social clubs, Organizations subject to requirements. 2011 federal tax form 1040 , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. 2011 federal tax form 1040 , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. 2011 federal tax form 1040 Sports organization, amateur, Qualified amateur sports organization. 2011 federal tax form 1040 State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. 2011 federal tax form 1040 Suggestions, Comments and suggestions. 2011 federal tax form 1040 Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. 2011 federal tax form 1040 , Support from a governmental unit. 2011 federal tax form 1040 , Support from the general public. 2011 federal tax form 1040 Support test, One-third support test. 2011 federal tax form 1040 Facts and circumstances, Facts and circumstances test. 2011 federal tax form 1040 One-third, One-third support test. 2011 federal tax form 1040 Public charity, One-third support test. 2011 federal tax form 1040 Supporting organization, Supporting organization transactions occurring after July 25, 2006. 2011 federal tax form 1040 T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. 2011 federal tax form 1040 , Unusual grants. 2011 federal tax form 1040 User fee, Power of attorney. 2011 federal tax form 1040 , User fee. 2011 federal tax form 1040 V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. 2011 federal tax form 1040 W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. 2011 federal tax form 1040 Withholding information from public, Requests for withholding of information from the public. 2011 federal tax form 1040 Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 2011 federal tax form 1040 Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications