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 Forms

H & R Block FreeIrs FreefileFiling 2010 Taxes In 20131040 S2012 Tax Return FormsTaxcut 2011Turbotax 2012 Return1040x 20122010 1040 Ez Form1040nr Ez InstructionFree Filing State TaxesFree State And Federal Tax Preparation1040 Ez TaxesWhat If I Did Not File 2011 TaxesDid I File 2011 TaxesFile My State Taxes For FreeForm 1040ez BookletIrs Gov Forms Form 1040xFree Filing Of State TaxesFile State Taxes Online For FreeFree Federal And Free State Tax FilingHow Do I File An Amended Tax Return For 2011Can You File Your 2011 Taxes To 2013 FilingAmended Kansas Tax ReturnMilitary Onesource TaxesFile State Taxes FreeIrs Addendum FormFreefilefillableforms ComIrs Ez FormHow To File An Amended Tax ReturnEz 1040 FormH And R Block Tax Estimator2013 1040ez InstructionsCan I Refile My TaxesIrs Gov Form 1040nr1040ez Instructions 2012Amended Tax OnlineFile 2012 Taxes Electronically2010 1040 Tax FormCan I File My 2012 Taxes In 2014

2011 Federal Tax Forms

2011 federal tax forms 2. 2011 federal tax forms   Foreclosures and Repossessions Table of Contents Amount realized and ordinary income on a recourse debt. 2011 federal tax forms Amount realized on a nonrecourse debt. 2011 federal tax forms If you do not make payments you owe on a loan secured by property, the lender may foreclose on the loan or repossess the property. 2011 federal tax forms The foreclosure or repossession is treated as a sale from which you may realize gain or loss. 2011 federal tax forms This is true even if you voluntarily return the property to the lender. 2011 federal tax forms If the outstanding loan balance was more than the FMV of the property and the lender cancels all or part of the remaining loan balance, you also may realize ordinary income from the cancellation of debt. 2011 federal tax forms You must report this income on your return unless certain exceptions or exclusions apply. 2011 federal tax forms See chapter 1 for more details. 2011 federal tax forms Borrower's gain or loss. 2011 federal tax forms    You figure and report gain or loss from a foreclosure or repossession in the same way as gain or loss from a sale. 2011 federal tax forms The gain is the difference between the amount realized and your adjusted basis in the transferred property (amount realized minus adjusted basis). 2011 federal tax forms The loss is the difference between your adjusted basis in the transferred property and the amount realized (adjusted basis minus amount realized). 2011 federal tax forms For more information on figuring gain or loss from the sale of property, see Gain or Loss From Sales and Exchanges in Publication 544. 2011 federal tax forms You can use Table 1-1 to figure your ordinary income from the cancellation of debt and your gain or loss from a foreclosure or repossession. 2011 federal tax forms Amount realized and ordinary income on a recourse debt. 2011 federal tax forms    If you are personally liable for the debt, the amount realized on the foreclosure or repossession includes the smaller of: The outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, or The FMV of the transferred property. 2011 federal tax forms The amount realized also includes any proceeds you received from the foreclosure sale. 2011 federal tax forms If the FMV of the transferred property is less than the total outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, the difference is ordinary income from the cancellation of debt. 2011 federal tax forms You must report this income on your return unless certain exceptions or exclusions apply. 2011 federal tax forms See chapter 1 for more details. 2011 federal tax forms       Example 1. 2011 federal tax forms Tara bought a new car for $15,000. 2011 federal tax forms She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. 2011 federal tax forms Tara is personally liable for the loan (recourse debt) and the car is pledged as security for the loan. 2011 federal tax forms On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. 2011 federal tax forms The balance due after taking into account the payments Tara made was $10,000. 2011 federal tax forms The FMV of the car when it was repossessed was $9,000. 2011 federal tax forms On November 15, 2013, the credit company forgave the remaining $1,000 balance on the loan due to insufficient assets. 2011 federal tax forms In this case, the amount Tara realizes is $9,000. 2011 federal tax forms This is the smaller of: The $10,000 outstanding debt immediately before the repossession reduced by the $1,000 for which she remains personally liable immediately after the repossession ($10,000 − $1,000 = $9,000), or The $9,000 FMV of the car. 2011 federal tax forms Tara figures her gain or loss on the repossession by comparing the $9,000 amount realized with her $15,000 adjusted basis. 2011 federal tax forms She has a $6,000 nondeductible loss. 2011 federal tax forms After the cancellation of the remaining balance on the loan in November, Tara also has ordinary income from cancellation of debt in the amount of $1,000 (the remaining balance on the $10,000 loan after the $9,000 amount satisfied by the FMV of the repossessed car). 2011 federal tax forms Tara must report this $1,000 on her return unless one of the exceptions or exclusions described in chapter 1 applies. 2011 federal tax forms Example 2. 2011 federal tax forms Lili paid $200,000 for her home. 2011 federal tax forms She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. 2011 federal tax forms Lili is personally liable for the mortgage loan and the house secures the loan. 2011 federal tax forms In 2013, the bank foreclosed on the mortgage because Lili stopped making payments. 2011 federal tax forms When the bank foreclosed the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. 2011 federal tax forms At the time of the foreclosure, the bank forgave $2,000 of the $10,000 debt in excess of the FMV ($180,000 minus $170,000). 2011 federal tax forms She remained personally liable for the $8,000 balance. 2011 federal tax forms In this case, Lili has ordinary income from the cancellation of debt in the amount of $2,000. 2011 federal tax forms The $2,000 income from the cancellation of debt is figured by subtracting the $170,000 FMV of the house from the $172,000 difference between her total outstanding debt immediately before the transfer of property and the amount for which she remains personally liable immediately after the transfer ($180,000 minus $8,000). 2011 federal tax forms She is able to exclude the $2,000 of canceled debt from her income under the qualified principal residence indebtedness rules discussed earlier. 2011 federal tax forms Lili must also determine her gain or loss from the foreclosure. 2011 federal tax forms In this case, the amount that she realizes is $170,000. 2011 federal tax forms This is the smaller of: (a) the $180,000 outstanding debt immediately before the transfer reduced by the $8,000 for which she remains personally liable immediately after the transfer ($180,000 − $8,000 = $172,000) or (b) the $170,000 FMV of the house. 2011 federal tax forms Lili figures her gain or loss on the foreclosure by comparing the $170,000 amount realized with her $175,000 adjusted basis. 2011 federal tax forms She has a $5,000 nondeductible loss. 2011 federal tax forms Table 1-1. 2011 federal tax forms Worksheet for Foreclosures and Repossessions Part 1. 2011 federal tax forms Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). 2011 federal tax forms Otherwise, go to Part 2. 2011 federal tax forms 1. 2011 federal tax forms Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property   2. 2011 federal tax forms Enter the fair market value of the transferred property   3. 2011 federal tax forms Ordinary income from the cancellation of debt upon foreclosure or repossession. 2011 federal tax forms * Subtract line 2 from line 1. 2011 federal tax forms If less than zero, enter zero. 2011 federal tax forms Next, go to Part 2   Part 2. 2011 federal tax forms Gain or loss from foreclosure or repossession. 2011 federal tax forms   4. 2011 federal tax forms Enter the smaller of line 1 or line 2. 2011 federal tax forms If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property   5. 2011 federal tax forms Enter any proceeds you received from the foreclosure sale   6. 2011 federal tax forms Add line 4 and line 5   7. 2011 federal tax forms Enter the adjusted basis of the transferred property   8. 2011 federal tax forms Gain or loss from foreclosure or repossession. 2011 federal tax forms Subtract line 7 from line 6   * The income may not be taxable. 2011 federal tax forms See chapter 1 for more details. 2011 federal tax forms Amount realized on a nonrecourse debt. 2011 federal tax forms    If you are not personally liable for repaying the debt secured by the transferred property, the amount you realize includes the full amount of the outstanding debt immediately before the transfer. 2011 federal tax forms This is true even if the FMV of the property is less than the outstanding debt immediately before the transfer. 2011 federal tax forms Example 1. 2011 federal tax forms Tara bought a new car for $15,000. 2011 federal tax forms She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. 2011 federal tax forms Tara is not personally liable for the loan (nonrecourse), but pledged the new car as security for the loan. 2011 federal tax forms On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. 2011 federal tax forms The balance due after taking into account the payments Tara made was $10,000. 2011 federal tax forms The FMV of the car when it was repossessed was $9,000. 2011 federal tax forms The amount Tara realized on the repossession is $10,000. 2011 federal tax forms That is the outstanding amount of debt immediately before the repossession, even though the FMV of the car is less than $10,000. 2011 federal tax forms Tara figures her gain or loss on the repossession by comparing the $10,000 amount realized with her $15,000 adjusted basis. 2011 federal tax forms Tara has a $5,000 nondeductible loss. 2011 federal tax forms Example 2. 2011 federal tax forms Lili paid $200,000 for her home. 2011 federal tax forms She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. 2011 federal tax forms She is not personally liable for the loan, but grants the bank a mortgage. 2011 federal tax forms The bank foreclosed on the mortgage because Lili stopped making payments. 2011 federal tax forms When the bank foreclosed on the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. 2011 federal tax forms The amount Lili realized on the foreclosure is $180,000, the outstanding debt immediately before the foreclosure. 2011 federal tax forms She figures her gain or loss by comparing the $180,000 amount realized with her $175,000 adjusted basis. 2011 federal tax forms Lili has a $5,000 realized gain. 2011 federal tax forms See Publication 523 to figure and report any taxable amount. 2011 federal tax forms Forms 1099-A and 1099-C. 2011 federal tax forms    A lender who acquires an interest in your property in a foreclosure or repossession should send you Form 1099-A, Acquisition or Abandonment of Secured Property, showing information you need to figure your gain or loss. 2011 federal tax forms However, if the lender also cancels part of your debt and must file Form 1099-C, the lender can include the information about the foreclosure or repossession on that form instead of on Form 1099-A. 2011 federal tax forms The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. 2011 federal tax forms For foreclosures or repossessions occurring in 2013, these forms should be sent to you by January 31, 2014. 2011 federal tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information for Issuers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Page Last Reviewed or Updated: 22-Apr-2013

The 2011 Federal Tax Forms

2011 federal tax forms Index A Abatement of interest and penalties, Abatement of interest and penalties. 2011 federal tax forms Accidents, Deductible losses. 2011 federal tax forms , Nondeductible losses. 2011 federal tax forms Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. 2011 federal tax forms , Adjustments to Basis Amended returns, Amended return. 2011 federal tax forms Appraisals, Appraisal. 2011 federal tax forms , Costs of photographs and appraisals. 2011 federal tax forms Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. 2011 federal tax forms Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. 2011 federal tax forms , Adjustments to Basis Replacement property, Basis of replacement property. 2011 federal tax forms Business or income-producing property, Business or income-producing property. 2011 federal tax forms Business purposes, property used partly for, Property used partly for business and partly for personal purposes. 2011 federal tax forms C Cars Accidents, Deductible losses. 2011 federal tax forms Fair market value of, Car value. 2011 federal tax forms Cash gifts, Cash gifts. 2011 federal tax forms Casualty losses, Table 3. 2011 federal tax forms When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. 2011 federal tax forms Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. 2011 federal tax forms Nondeductible losses, Nondeductible losses. 2011 federal tax forms Progressive deterioration, Progressive deterioration. 2011 federal tax forms Proof of, Casualty loss proof. 2011 federal tax forms When to report, Losses. 2011 federal tax forms Workbooks for listing property, Workbooks for casualties and thefts. 2011 federal tax forms Clean up costs, Cost of cleaning up or making repairs. 2011 federal tax forms Condemnation, Condemnations. 2011 federal tax forms Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. 2011 federal tax forms Clean up, Cost of cleaning up or making repairs. 2011 federal tax forms Incidental expenses, Related expenses. 2011 federal tax forms Landscaping, Landscaping. 2011 federal tax forms Photographs taken after loss, Costs of photographs and appraisals. 2011 federal tax forms Protection, Cost of protection. 2011 federal tax forms Repair, Cost of cleaning up or making repairs. 2011 federal tax forms Replacement, Replacement cost. 2011 federal tax forms D Death of taxpayer Postponement of gain, Death of a taxpayer. 2011 federal tax forms Deductible losses, Deductible losses. 2011 federal tax forms Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. 2011 federal tax forms , Table 3. 2011 federal tax forms When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. 2011 federal tax forms Reporting Loss on Deposits When to report, Loss on deposits. 2011 federal tax forms Disaster area losses, Lessee's loss. 2011 federal tax forms Claiming on amended return, Claiming a disaster loss on an amended return. 2011 federal tax forms Federal loan canceled, Federal loan canceled. 2011 federal tax forms Federally declared disaster, Business or income-producing property located in a federally declared disaster area. 2011 federal tax forms , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. 2011 federal tax forms Form 1040X, How to report the loss on Form 1040X. 2011 federal tax forms Home made unsafe, Home made unsafe by disaster. 2011 federal tax forms How to deduct loss in preceding year, How to deduct your loss in the preceding year. 2011 federal tax forms Inventory, Disaster loss to inventory. 2011 federal tax forms Main home rules, Main home in disaster area. 2011 federal tax forms , Gains. 2011 federal tax forms Qualified disaster mitigation payments, Qualified disaster mitigation payments. 2011 federal tax forms Qualified disaster relief payments, Qualified disaster relief payments. 2011 federal tax forms Records to keep, Records. 2011 federal tax forms Tax deadlines postponed, Covered disaster area. 2011 federal tax forms When to deduct, When to deduct the loss. 2011 federal tax forms Table 3, Table 3. 2011 federal tax forms When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. 2011 federal tax forms Disaster relief grants, Disaster relief. 2011 federal tax forms Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. 2011 federal tax forms F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. 2011 federal tax forms Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. 2011 federal tax forms Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. 2011 federal tax forms , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. 2011 federal tax forms Figuring loss, Theft loss proof. 2011 federal tax forms , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. 2011 federal tax forms Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. 2011 federal tax forms Form 1040, Schedule D, Personal-use property. 2011 federal tax forms Form 1040X Disaster area losses, How to report the loss on Form 1040X. 2011 federal tax forms Form 4684 Reporting gains and losses on personal-use property, Personal-use property. 2011 federal tax forms Free tax services, Free help with your tax return. 2011 federal tax forms G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. 2011 federal tax forms Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. 2011 federal tax forms H Help (see Tax help) I Incidental expenses, Related expenses. 2011 federal tax forms Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. 2011 federal tax forms Interest abatement, Abatement of interest and penalties. 2011 federal tax forms Inventory losses, Loss of inventory. 2011 federal tax forms Disaster area losses, Disaster loss to inventory. 2011 federal tax forms L Landscaping, Landscaping. 2011 federal tax forms Leased property, Leased property. 2011 federal tax forms When to report, Lessee's loss. 2011 federal tax forms Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. 2011 federal tax forms Records of, Theft loss proof. 2011 federal tax forms Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. 2011 federal tax forms (Table 3), Table 3. 2011 federal tax forms When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. 2011 federal tax forms , Married taxpayers. 2011 federal tax forms Mislaid or lost property, Mislaid or lost property. 2011 federal tax forms Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. 2011 federal tax forms Nondeductible losses, Nondeductible losses. 2011 federal tax forms P Payments for living expenses, Insurance payments for living expenses. 2011 federal tax forms Penalty abatement, Abatement of interest and penalties. 2011 federal tax forms Personal property Loss deduction, figuring of, Personal property. 2011 federal tax forms Personal-use property Reporting gains and losses, Personal-use property. 2011 federal tax forms Personal-use real property, Exception for personal-use real property. 2011 federal tax forms Photographs Documentation of loss, Costs of photographs and appraisals. 2011 federal tax forms Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. 2011 federal tax forms Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. 2011 federal tax forms Changing mind, Changing your mind. 2011 federal tax forms Replacement property acquired after return filed, Replacement property acquired after return filed. 2011 federal tax forms Replacement property acquired before return filed, Replacement property acquired before return filed. 2011 federal tax forms Required statement, Required statement. 2011 federal tax forms Substituting replacement property, Substituting replacement property. 2011 federal tax forms Three-year limit, Three-year limit. 2011 federal tax forms Proof of loss, Proof of Loss Protection costs, Cost of protection. 2011 federal tax forms Publications (see Tax help) R Records of loss, Theft loss proof. 2011 federal tax forms Recovered stolen property, Recovered stolen property. 2011 federal tax forms Reimbursements Cash gifts, Cash gifts. 2011 federal tax forms Disaster relief, Disaster relief. 2011 federal tax forms Employer's emergency disaster fund, Employer's emergency disaster fund. 2011 federal tax forms Failure to file a claim, Failure to file a claim for reimbursement. 2011 federal tax forms Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. 2011 federal tax forms Related person, replacement property bought from, Buying replacement property from a related person. 2011 federal tax forms Repair costs, Cost of cleaning up or making repairs. 2011 federal tax forms Replacement cost, Replacement cost. 2011 federal tax forms Replacement period, Replacement Period Extension of, Extension. 2011 federal tax forms Replacement property, Replacement Property Advance payment, Advance payment. 2011 federal tax forms Basis adjustment to corporation's property, Basis adjustment to corporation's property. 2011 federal tax forms Basis of, Basis of replacement property. 2011 federal tax forms Main home, Main home replaced. 2011 federal tax forms In disaster area, Main home in disaster area. 2011 federal tax forms Postponement of gain, Replacement property acquired before return filed. 2011 federal tax forms Reporting gains and losses, Reporting a gain. 2011 federal tax forms , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. 2011 federal tax forms Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. 2011 federal tax forms Table 1, Table 1. 2011 federal tax forms Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. 2011 federal tax forms Personal-use property, Personal-use property. 2011 federal tax forms Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. 2011 federal tax forms State disaster relief grants for businesses, State disaster relief grants for businesses. 2011 federal tax forms Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. 2011 federal tax forms Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. 2011 federal tax forms When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. 2011 federal tax forms Mislaid or lost property, Mislaid or lost property. 2011 federal tax forms Proof of, Theft loss proof. 2011 federal tax forms When to deduct (Table 3), Table 3. 2011 federal tax forms When To Deduct a Casualty or Theft Loss When to report, Losses. 2011 federal tax forms Workbooks for listing property, Workbooks for casualties and thefts. 2011 federal tax forms Timber loss, Timber loss. 2011 federal tax forms W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. 2011 federal tax forms Prev  Up     Home   More Online Publications