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2011 Federal Tax Forms And Instructions

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2011 Federal Tax Forms And Instructions

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

2011 federal tax forms and instructions 17. 2011 federal tax forms and instructions   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 2011 federal tax forms and instructions Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2011 federal tax forms and instructions Free help with your tax return. 2011 federal tax forms and instructions   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2011 federal tax forms and instructions The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2011 federal tax forms and instructions The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2011 federal tax forms and instructions Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 federal tax forms and instructions Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2011 federal tax forms and instructions To find the nearest VITA or TCE site, visit IRS. 2011 federal tax forms and instructions gov or call 1-800-906-9887. 2011 federal tax forms and instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 federal tax forms and instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 federal tax forms and instructions aarp. 2011 federal tax forms and instructions org/money/taxaide or call 1-888-227-7669. 2011 federal tax forms and instructions   For more information on these programs, go to IRS. 2011 federal tax forms and instructions gov and enter “VITA” in the search box. 2011 federal tax forms and instructions Internet. 2011 federal tax forms and instructions IRS. 2011 federal tax forms and instructions gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2011 federal tax forms and instructions Apply for an Employer Identification Number (EIN). 2011 federal tax forms and instructions Go to IRS. 2011 federal tax forms and instructions gov and enter Apply for an EIN in the search box. 2011 federal tax forms and instructions Request an Electronic Filing PIN by going to IRS. 2011 federal tax forms and instructions gov and entering Electronic Filing PIN in the search box. 2011 federal tax forms and instructions Download forms, instructions, and publications, including some accessible versions. 2011 federal tax forms and instructions Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2011 federal tax forms and instructions gov or IRS2Go. 2011 federal tax forms and instructions Tax return and tax account transcripts are generally available for the current year and past three years. 2011 federal tax forms and instructions Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2011 federal tax forms and instructions gov or IRS2Go. 2011 federal tax forms and instructions Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2011 federal tax forms and instructions An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2011 federal tax forms and instructions Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2011 federal tax forms and instructions If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2011 federal tax forms and instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 federal tax forms and instructions Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2011 federal tax forms and instructions gov. 2011 federal tax forms and instructions Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 federal tax forms and instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 federal tax forms and instructions Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2011 federal tax forms and instructions AARP offers the Tax-Aide counseling program as part of the TCE program. 2011 federal tax forms and instructions Visit AARP's website to find the nearest Tax-Aide location. 2011 federal tax forms and instructions Research your tax questions. 2011 federal tax forms and instructions Search publications and instructions by topic or keyword. 2011 federal tax forms and instructions Read the Internal Revenue Code, regulations, or other official guidance. 2011 federal tax forms and instructions Read Internal Revenue Bulletins. 2011 federal tax forms and instructions Sign up to receive local and national tax news by email. 2011 federal tax forms and instructions Phone. 2011 federal tax forms and instructions You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 federal tax forms and instructions   Call the Business and Specialty Tax line for questions at 1-800-829-4933. 2011 federal tax forms and instructions Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2011 federal tax forms and instructions Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 federal tax forms and instructions Call to locate the nearest volunteer help site, 1-800-906-9887. 2011 federal tax forms and instructions Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 federal tax forms and instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 federal tax forms and instructions Most VITA and TCE sites offer free electronic filing. 2011 federal tax forms and instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 federal tax forms and instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 federal tax forms and instructions Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2011 federal tax forms and instructions You should receive your order within 10 business days. 2011 federal tax forms and instructions Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2011 federal tax forms and instructions Follow the prompts to provide your Employer Identification Number, street address and ZIP code. 2011 federal tax forms and instructions Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2011 federal tax forms and instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 federal tax forms and instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 federal tax forms and instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2011 federal tax forms and instructions gsa. 2011 federal tax forms and instructions gov/fedrelay. 2011 federal tax forms and instructions Walk-in. 2011 federal tax forms and instructions You can find a selection of forms, publications and services — in-person, face-to-face. 2011 federal tax forms and instructions   Products. 2011 federal tax forms and instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 federal tax forms and instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 federal tax forms and instructions Services. 2011 federal tax forms and instructions You can walk in to your local TAC most business days for personal, face-to-face tax help. 2011 federal tax forms and instructions An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 federal tax forms and instructions If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2011 federal tax forms and instructions No appointment is necessary—just walk in. 2011 federal tax forms and instructions Before visiting, check www. 2011 federal tax forms and instructions irs. 2011 federal tax forms and instructions gov/localcontacts for hours of operation and services provided. 2011 federal tax forms and instructions Mail. 2011 federal tax forms and instructions You can send your order for forms, instructions, and publications to the address below. 2011 federal tax forms and instructions You should receive a response within 10 days after your request is received. 2011 federal tax forms and instructions  Internal Revenue Service 1201 N. 2011 federal tax forms and instructions Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2011 federal tax forms and instructions   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 federal tax forms and instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 federal tax forms and instructions What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2011 federal tax forms and instructions We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 federal tax forms and instructions You face (or your business is facing) an immediate threat of adverse action. 2011 federal tax forms and instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 federal tax forms and instructions   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 federal tax forms and instructions Here's why we can help: TAS is an independent organization within the IRS. 2011 federal tax forms and instructions Our advocates know how to work with the IRS. 2011 federal tax forms and instructions Our services are free and tailored to meet your needs. 2011 federal tax forms and instructions We have offices in every state, the District of Columbia, and Puerto Rico. 2011 federal tax forms and instructions How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2011 federal tax forms and instructions irs. 2011 federal tax forms and instructions gov/advocate, or call us toll-free at 1-877-777-4778. 2011 federal tax forms and instructions How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 federal tax forms and instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2011 federal tax forms and instructions irs. 2011 federal tax forms and instructions gov/sams. 2011 federal tax forms and instructions Low Income Taxpayer Clinics. 2011 federal tax forms and instructions   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2011 federal tax forms and instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 federal tax forms and instructions Visit www. 2011 federal tax forms and instructions TaxpayerAdvocate. 2011 federal tax forms and instructions irs. 2011 federal tax forms and instructions gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 federal tax forms and instructions Small Business and Self-Employed Tax Center. 2011 federal tax forms and instructions This online guide is a must for every small business owner or any taxpayer about to start a business. 2011 federal tax forms and instructions  The information is updated during the year. 2011 federal tax forms and instructions Visit www. 2011 federal tax forms and instructions irs. 2011 federal tax forms and instructions gov/Businesses/Small-Businesses-&-Self-Employed. 2011 federal tax forms and instructions Prev  Up  Next   Home   More Online Publications