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2011 Irs Forms 1040

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2011 Irs Forms 1040

2011 irs forms 1040 13. 2011 irs forms 1040   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. 2011 irs forms 1040 Wage limit. 2011 irs forms 1040 Federal Income Tax WithholdingNew Form W-4 for 2014. 2011 irs forms 1040 Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. 2011 irs forms 1040 Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. 2011 irs forms 1040  The employee tax rate for social security is 6. 2011 irs forms 1040 2%. 2011 irs forms 1040 Previously, the employee tax rate for social security was 4. 2011 irs forms 1040 2%. 2011 irs forms 1040 The employer tax rate for social security remains unchanged at 6. 2011 irs forms 1040 2%. 2011 irs forms 1040 The social security wage base limit is $113,700. 2011 irs forms 1040 The Medicare tax rate is 1. 2011 irs forms 1040 45% each for the employee and employer, unchanged from 2012. 2011 irs forms 1040 There is no wage base limit for Medicare tax. 2011 irs forms 1040 Additional Medicare Tax. 2011 irs forms 1040  In addition to withholding Medicare tax at 1. 2011 irs forms 1040 45%, you must withhold a 0. 2011 irs forms 1040 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 irs forms 1040 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2011 irs forms 1040 Additional Medicare Tax is only imposed on the employee. 2011 irs forms 1040 There is no employer share of Additional Medicare Tax. 2011 irs forms 1040 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 2011 irs forms 1040 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 2011 irs forms 1040 For more information on Additional Medicare Tax, visit IRS. 2011 irs forms 1040 gov and enter “Additional Medicare Tax” in the search box. 2011 irs forms 1040 Leave-based donation programs to aid victims of Hurricane Sandy. 2011 irs forms 1040  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 2011 irs forms 1040 The donated leave will not be included in the income or wages of the employee. 2011 irs forms 1040 The employer may deduct the cash payments as business expenses or charitable contributions. 2011 irs forms 1040 For more information, see Notice 2012-69, 2012-51 I. 2011 irs forms 1040 R. 2011 irs forms 1040 B. 2011 irs forms 1040 712, available at www. 2011 irs forms 1040 irs. 2011 irs forms 1040 gov/irb/2012-51_IRB/ar09. 2011 irs forms 1040 html. 2011 irs forms 1040 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2011 irs forms 1040  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2011 irs forms 1040 Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. 2011 irs forms 1040 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2011 irs forms 1040 For more information, visit IRS. 2011 irs forms 1040 gov and enter “work opportunity credit” in the search box. 2011 irs forms 1040 What's New for 2014 Social security and Medicare tax for 2014. 2011 irs forms 1040  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 2011 irs forms 1040 The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2011 irs forms 1040 There is no limit on the amount of wages subject to Medicare tax. 2011 irs forms 1040 Reminders Additional employment tax information for farmers. 2011 irs forms 1040  See Publication 51 (Circular A) for more detailed guidance on employment taxes. 2011 irs forms 1040 For the latest information about employment tax developments impacting farmers, go to www. 2011 irs forms 1040 irs. 2011 irs forms 1040 gov/pub51. 2011 irs forms 1040 Correcting a previously filed Form 943. 2011 irs forms 1040  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. 2011 irs forms 1040 Form 943-X is filed separately from Form 943. 2011 irs forms 1040 For more information on correcting Form 943, see the Instructions for Form 943-X. 2011 irs forms 1040 Federal tax deposits must be made by electronic funds transfer. 2011 irs forms 1040  You must use electronic funds transfer to make all federal tax deposits. 2011 irs forms 1040 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2011 irs forms 1040 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2011 irs forms 1040 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 irs forms 1040 EFTPS is a free service provided by the Department of Treasury. 2011 irs forms 1040 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 irs forms 1040 For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2011 irs forms 1040 To get more information about EFTPS or to enroll in EFTPS, visit www. 2011 irs forms 1040 eftps. 2011 irs forms 1040 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2011 irs forms 1040 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2011 irs forms 1040 Important Dates for 2014 You should take the action indicated by the dates listed. 2011 irs forms 1040 See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. 2011 irs forms 1040 Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. 2011 irs forms 1040 For these dates, see Publication 509, Tax Calendars (For use in 2014). 2011 irs forms 1040 Note. 2011 irs forms 1040  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2011 irs forms 1040 A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. 2011 irs forms 1040 For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2011 irs forms 1040 S. 2011 irs forms 1040 Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. 2011 irs forms 1040 See Private delivery services in Publication 51 (Circular A). 2011 irs forms 1040 Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. 2011 irs forms 1040 Statewide holidays no longer apply. 2011 irs forms 1040 For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). 2011 irs forms 1040 Fiscal year taxpayers. 2011 irs forms 1040  The due dates listed below apply whether you use a calendar or a fiscal year. 2011 irs forms 1040 By January 31. 2011 irs forms 1040   File Form 943 with the IRS. 2011 irs forms 1040 If you deposited all Form 943 taxes when due, you have 10 additional days to file. 2011 irs forms 1040 Furnish each employee with a completed Form W-2, Wage and Tax Statement. 2011 irs forms 1040 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 2011 irs forms 1040 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2011 irs forms 1040 If you deposited all the FUTA tax when due, you have 10 additional days to file. 2011 irs forms 1040 File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. 2011 irs forms 1040 If you deposited all Form 945 taxes when due, you have 10 additional days to file. 2011 irs forms 1040 By February 15. 2011 irs forms 1040  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. 2011 irs forms 1040 On February 16. 2011 irs forms 1040  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 2011 irs forms 1040 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 2011 irs forms 1040 If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 2011 irs forms 1040 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 2011 irs forms 1040 By February 28. 2011 irs forms 1040   File paper Forms 1099 and 1096. 2011 irs forms 1040 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 2011 irs forms 1040 S. 2011 irs forms 1040 Information Returns, with the IRS. 2011 irs forms 1040 For electronically filed returns, see By March 31 below. 2011 irs forms 1040 File paper Forms W-2 and W-3. 2011 irs forms 1040 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). 2011 irs forms 1040 For electronically filed returns, see By March 31 below. 2011 irs forms 1040 By March 31. 2011 irs forms 1040   File electronic Forms W-2 and 1099. 2011 irs forms 1040 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 2011 irs forms 1040 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 2011 irs forms 1040 socialsecurity. 2011 irs forms 1040 gov/employer. 2011 irs forms 1040 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 2011 irs forms 1040 By April 30, July 31, October 31, and January 31. 2011 irs forms 1040   Deposit FUTA taxes. 2011 irs forms 1040 Deposit FUTA tax due if it is more than $500. 2011 irs forms 1040 Before December 1. 2011 irs forms 1040  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. 2011 irs forms 1040 Introduction You are generally required to withhold federal income tax from the wages of your employees. 2011 irs forms 1040 You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). 2011 irs forms 1040 You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 irs forms 1040 This chapter includes information about these taxes. 2011 irs forms 1040 You must also pay self-employment tax on your net earnings from farming. 2011 irs forms 1040 See chapter 12 for information on self-employment tax. 2011 irs forms 1040 Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. 2011 irs forms 1040 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. 2011 irs forms 1040 Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. 2011 irs forms 1040 Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. 2011 irs forms 1040 Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. 2011 irs forms 1040 Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). 2011 irs forms 1040 Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). 2011 irs forms 1040 Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 2011 irs forms 1040 For more information, see Publication 51 (Circular A). 2011 irs forms 1040 Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. 2011 irs forms 1040 This is so even when you give the employee freedom of action. 2011 irs forms 1040 What matters is that you have the right to control the details of how the services are performed. 2011 irs forms 1040 You are responsible for withholding and paying employment taxes for your employees. 2011 irs forms 1040 You are also required to file employment tax returns. 2011 irs forms 1040 These requirements do not apply to amounts that you pay to independent contractors. 2011 irs forms 1040 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 2011 irs forms 1040 If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. 2011 irs forms 1040 Special rules apply to crew leaders. 2011 irs forms 1040 See Crew Leaders , later. 2011 irs forms 1040 Employer identification number (EIN). 2011 irs forms 1040   If you have employees, you must have an EIN. 2011 irs forms 1040 If you do not have an EIN, you may apply for one online. 2011 irs forms 1040 Go to IRS. 2011 irs forms 1040 gov and click on the Apply for an EIN Online link under Tools. 2011 irs forms 1040 You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 2011 irs forms 1040 The hours of operation for both numbers are Monday–Friday form 7:00 a. 2011 irs forms 1040 m. 2011 irs forms 1040 –7:00 p. 2011 irs forms 1040 m. 2011 irs forms 1040 local time (Alaska and Hawaii follow Pacific time). 2011 irs forms 1040 You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2011 irs forms 1040 Employee's social security number (SSN). 2011 irs forms 1040   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). 2011 irs forms 1040 Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). 2011 irs forms 1040 It is also available from the SSA's website at www. 2011 irs forms 1040 socialsecurity. 2011 irs forms 1040 gov. 2011 irs forms 1040   The employee must furnish evidence of age, identity, and U. 2011 irs forms 1040 S. 2011 irs forms 1040 citizenship or lawful immigration status permitting employment with the Form SS-5. 2011 irs forms 1040 An employee who is age 18 or older must appear in person with this evidence at an SSA office. 2011 irs forms 1040 Form I-9. 2011 irs forms 1040    You must verify that each new employee is legally eligible to work in the United States. 2011 irs forms 1040 This includes completing the Form I-9, Employment Eligibility Verification. 2011 irs forms 1040 Form I-9 is available from the U. 2011 irs forms 1040 S. 2011 irs forms 1040 Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. 2011 irs forms 1040 Form I-9 is also available from the USCIS website at www. 2011 irs forms 1040 uscis. 2011 irs forms 1040 gov. 2011 irs forms 1040 You can also contact the USCIS at 1-800-375-5283 for more information. 2011 irs forms 1040 New hire reporting. 2011 irs forms 1040   You are required to report any new employee to a designated state new hire registry. 2011 irs forms 1040 Many states accept a copy of Form W-4 with employer information added. 2011 irs forms 1040 Visit the Office of Child Support Enforcement website at www. 2011 irs forms 1040 acf. 2011 irs forms 1040 hhs. 2011 irs forms 1040 gov/programs/cse/newhire for more information. 2011 irs forms 1040 Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. 2011 irs forms 1040 However, certain exemptions may apply to wages paid to your child, spouse, or parent. 2011 irs forms 1040 Exemptions for your child. 2011 irs forms 1040   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. 2011 irs forms 1040 However, see Nonexempt services of a child or spouse , later. 2011 irs forms 1040 Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. 2011 irs forms 1040 Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. 2011 irs forms 1040 Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. 2011 irs forms 1040 Exemptions for your spouse. 2011 irs forms 1040   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. 2011 irs forms 1040   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. 2011 irs forms 1040 Nonexempt services of a child or spouse. 2011 irs forms 1040   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. 2011 irs forms 1040 A corporation, even if it is controlled by you. 2011 irs forms 1040 A partnership, even if you are a partner. 2011 irs forms 1040 This does not apply to wages paid to your child if each partner is a parent of the child. 2011 irs forms 1040 An estate or trust, even if it is the estate of a deceased parent. 2011 irs forms 1040 In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. 2011 irs forms 1040 Exemptions for your parent. 2011 irs forms 1040   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. 2011 irs forms 1040 Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. 2011 irs forms 1040 You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. 2011 irs forms 1040 You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. 2011 irs forms 1040   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. 2011 irs forms 1040 Qualified joint venture. 2011 irs forms 1040   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. 2011 irs forms 1040 For more information about qualified joint ventures, see chapter 12. 2011 irs forms 1040 Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. 2011 irs forms 1040 Social security and Medicare taxes. 2011 irs forms 1040   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. 2011 irs forms 1040 The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. 2011 irs forms 1040 The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. 2011 irs forms 1040 Federal income tax withholding. 2011 irs forms 1040   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. 2011 irs forms 1040 Federal unemployment (FUTA) tax. 2011 irs forms 1040   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. 2011 irs forms 1040 The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. 2011 irs forms 1040 Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. 2011 irs forms 1040   The farmer is the employer of workers furnished by a crew leader in all other situations. 2011 irs forms 1040 In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. 2011 irs forms 1040 For example, some farmers employ individuals to recruit farmworkers exclusively for them. 2011 irs forms 1040 Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. 2011 irs forms 1040 The farmer is the employer in these cases. 2011 irs forms 1040 For information about common-law employees, see section 1 of Publication 15-A. 2011 irs forms 1040 For information about crew leaders, see the Department of Labor website at www. 2011 irs forms 1040 dol. 2011 irs forms 1040 gov/whd/regs/compliance/whdfs49. 2011 irs forms 1040 htm. 2011 irs forms 1040 Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. 2011 irs forms 1040 You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). 2011 irs forms 1040 The $150 test applies separately to each farmworker that you employ. 2011 irs forms 1040 If you employ a family of workers, each member is treated separately. 2011 irs forms 1040 Do not count wages paid by other employers. 2011 irs forms 1040 You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). 2011 irs forms 1040 If the $2,500 test for the group is not met, the $150 test for an employee still applies. 2011 irs forms 1040 Exceptions. 2011 irs forms 1040   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. 2011 irs forms 1040 However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. 2011 irs forms 1040   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. 2011 irs forms 1040   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. 2011 irs forms 1040 Religious exemption. 2011 irs forms 1040   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. 2011 irs forms 1040 This exemption is available only if both the employee and the employer are members of the group or division. 2011 irs forms 1040   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2011 irs forms 1040 Cash wages. 2011 irs forms 1040   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. 2011 irs forms 1040 Cash wages include checks, money orders, and any kind of money or cash. 2011 irs forms 1040   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. 2011 irs forms 1040 Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. 2011 irs forms 1040 For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. 2011 irs forms 1040 socialsecurity. 2011 irs forms 1040 gov. 2011 irs forms 1040 Noncash wages. 2011 irs forms 1040    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. 2011 irs forms 1040 Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. 2011 irs forms 1040 However, they are subject to these taxes if the substance of the transaction is a cash payment. 2011 irs forms 1040 For information on lodging provided as a condition of employment, see Publication 15-B. 2011 irs forms 1040   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. 2011 irs forms 1040 Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). 2011 irs forms 1040 Tax rates and social security wage limit. 2011 irs forms 1040   For 2013, the employer and the employee will pay the following taxes. 2011 irs forms 1040 The employer and employee each pay 6. 2011 irs forms 1040 2% of cash wages for social security tax (old-age, survivors, and disability insurance). 2011 irs forms 1040 The employer and employee each pay 1. 2011 irs forms 1040 45% of cash wages for Medicare tax (hospital insurance). 2011 irs forms 1040 The employee pays 0. 2011 irs forms 1040 9% of cash wages in excess of $200,000 for Additional Medicare Tax. 2011 irs forms 1040 Wage limit. 2011 irs forms 1040   The limit on wages subject to the social security tax for 2013 is $113,700. 2011 irs forms 1040 There is no limit on wages subject to the Medicare tax. 2011 irs forms 1040 All covered wages are subject to the Medicare tax. 2011 irs forms 1040 Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. 2011 irs forms 1040 Paying employee's share. 2011 irs forms 1040   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. 2011 irs forms 1040 It is additional income to the employee. 2011 irs forms 1040 You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. 2011 irs forms 1040 Example. 2011 irs forms 1040 Jane operates a small family fruit farm. 2011 irs forms 1040 She employs day laborers in the picking season to enable her to timely get her crop to market. 2011 irs forms 1040 She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. 2011 irs forms 1040 When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). 2011 irs forms 1040 For 2013, Jane paid Mary $1,000 during the year. 2011 irs forms 1040 Susan enters $1,076. 2011 irs forms 1040 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. 2011 irs forms 1040 50 social security and Medicare taxes paid for Mary). 2011 irs forms 1040 She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. 2011 irs forms 1040 Additional Medicare Tax. 2011 irs forms 1040   In addition to withholding Medicare tax at 1. 2011 irs forms 1040 45%, you must withhold a 0. 2011 irs forms 1040 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 irs forms 1040 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2011 irs forms 1040 Additional Medicare Tax is only imposed on the employee. 2011 irs forms 1040 There is no employer share of Additional Medicare Tax. 2011 irs forms 1040 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 2011 irs forms 1040   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). 2011 irs forms 1040 For more information on Additional Medicare Tax, visit IRS. 2011 irs forms 1040 gov and enter “Additional Medicare Tax” in the search box. 2011 irs forms 1040 Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. 2011 irs forms 1040 Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. 2011 irs forms 1040 The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. 2011 irs forms 1040 Form W-4. 2011 irs forms 1040   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. 2011 irs forms 1040 In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. 2011 irs forms 1040 An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. 2011 irs forms 1040   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. 2011 irs forms 1040   You should give each new employee a Form W-4 as soon as you hire the employee. 2011 irs forms 1040 For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. 2011 irs forms 1040 Have the employee complete and return the form to you before the first payday. 2011 irs forms 1040 If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. 2011 irs forms 1040 New Form W-4 for 2014. 2011 irs forms 1040   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2011 irs forms 1040 Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. 2011 irs forms 1040 You cannot accept substitute Forms W-4 developed by employees. 2011 irs forms 1040 How to figure withholding. 2011 irs forms 1040   You can use one of several methods to determine the amount to withhold. 2011 irs forms 1040 The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. 2011 irs forms 1040 Publication 51 (Circular A) also contains additional information about federal income tax withholding. 2011 irs forms 1040 Nonemployee compensation. 2011 irs forms 1040   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. 2011 irs forms 1040 However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. 2011 irs forms 1040 For more information, see the Instructions for Form 1099-MISC. 2011 irs forms 1040 Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. 2011 irs forms 1040 However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. 2011 irs forms 1040 You meet the notification requirement by giving each employee any of the following. 2011 irs forms 1040 Form W-2, which contains EIC notification on the back of Copy B. 2011 irs forms 1040 A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. 2011 irs forms 1040 Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2011 irs forms 1040 Your own written statement with the exact wording of Notice 797. 2011 irs forms 1040 For more information, see Publication 51 (Circular A). 2011 irs forms 1040 Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. 2011 irs forms 1040 You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. 2011 irs forms 1040 If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. 2011 irs forms 1040 You must also pay the employer's share of social security and Medicare taxes. 2011 irs forms 1040 There is no employer share of Additional Medicare Tax. 2011 irs forms 1040 Form 943. 2011 irs forms 1040   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. 2011 irs forms 1040 Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). 2011 irs forms 1040 Deposits. 2011 irs forms 1040   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. 2011 irs forms 1040 However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. 2011 irs forms 1040   For more information on deposit rules, see Publication 51 (Circular A). 2011 irs forms 1040 Electronic deposit requirement. 2011 irs forms 1040   You must use electronic funds transfer to make all federal tax deposits. 2011 irs forms 1040 Generally, electronic funds transfers are made using EFTPS. 2011 irs forms 1040 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2011 irs forms 1040 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 irs forms 1040 EFTPS is a free service provided by the Department of Treasury. 2011 irs forms 1040 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 irs forms 1040   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2011 irs forms 1040 To get more information about EFTPS or to enroll in EFTPS, visit www. 2011 irs forms 1040 eftps. 2011 irs forms 1040 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2011 irs forms 1040 Additional information about EFTPS is also available in Publication 966. 2011 irs forms 1040 Form W-2. 2011 irs forms 1040   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. 2011 irs forms 1040 However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. 2011 irs forms 1040 The date the employee requests the form. 2011 irs forms 1040 The date you make your final payment of wages to the employee. 2011 irs forms 1040 Compensation paid to H-2A visa holders. 2011 irs forms 1040   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. 2011 irs forms 1040 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 2011 irs forms 1040   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 2011 irs forms 1040 In this case, the worker must give the employer a completed Form W-4. 2011 irs forms 1040 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 2011 irs forms 1040   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2011 irs forms 1040 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 2011 irs forms 1040 Trust fund recovery penalty. 2011 irs forms 1040   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. 2011 irs forms 1040 A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. 2011 irs forms 1040 A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. 2011 irs forms 1040   Willfully means voluntarily, consciously, and intentionally. 2011 irs forms 1040 Paying other expenses of the business instead of the taxes due is acting willfully. 2011 irs forms 1040 Consequences of treating an employee as an independent contractor. 2011 irs forms 1040   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. 2011 irs forms 1040 See Publication 15-A for more information. 2011 irs forms 1040 Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. 2011 irs forms 1040 You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. 2011 irs forms 1040 You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. 2011 irs forms 1040 These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. 2011 irs forms 1040 See Family Employees , earlier. 2011 irs forms 1040 Alien farmworkers. 2011 irs forms 1040   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. 2011 irs forms 1040 However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. 2011 irs forms 1040 Commodity wages. 2011 irs forms 1040   Payments in kind for farm labor are not cash wages. 2011 irs forms 1040 Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. 2011 irs forms 1040 Tax rate and credit. 2011 irs forms 1040   The gross FUTA tax rate is 6. 2011 irs forms 1040 0% of the first $7,000 cash wages you pay to each employee during the year. 2011 irs forms 1040 However, you are given a credit of up to 5. 2011 irs forms 1040 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. 2011 irs forms 1040 If your state tax rate (experience rate) is less than 5. 2011 irs forms 1040 4%, you may still be allowed the full 5. 2011 irs forms 1040 4% credit. 2011 irs forms 1040   If you do not pay the state tax, you cannot take the credit. 2011 irs forms 1040 If you are exempt from state unemployment tax for any reason, the full 6. 2011 irs forms 1040 0% rate applies. 2011 irs forms 1040 See the Instructions for Form 940 for additional information. 2011 irs forms 1040 More information. 2011 irs forms 1040   For more information on FUTA tax, see Publication 51 (Circular A). 2011 irs forms 1040 Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. 2011 irs forms 1040 It must not be collected or deducted from the wages of your employees. 2011 irs forms 1040 Form 940. 2011 irs forms 1040   Report FUTA tax on Form 940. 2011 irs forms 1040 The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). 2011 irs forms 1040 Deposits. 2011 irs forms 1040   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. 2011 irs forms 1040 If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. 2011 irs forms 1040 You can add it to the tax for the next quarter. 2011 irs forms 1040 If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. 2011 irs forms 1040 If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. 2011 irs forms 1040 Electronic deposit requirement. 2011 irs forms 1040   You must use electronic funds transfer to make all federal tax deposits. 2011 irs forms 1040 Generally, electronic funds transfers are made using EFTPS. 2011 irs forms 1040 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2011 irs forms 1040 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 irs forms 1040 EFTPS is a free service provided by the Department of Treasury. 2011 irs forms 1040 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 irs forms 1040   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2011 irs forms 1040 To get more information about EFTPS or to enroll in EFTPS, visit www. 2011 irs forms 1040 eftps. 2011 irs forms 1040 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2011 irs forms 1040 Additional information about EFTPS is also available in Publication 966. 2011 irs forms 1040 Prev  Up 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Land Mobile Radio (LMR) Subscriber Unit

***Government One-Time Registration***

Welcome to the Land Mobile Radio (LMR) Subscriber Unit web page. On this site, you will find information and guidance to help you fulfill LMR Project 25 Subscriber Unit Radio equipment requirements through the LMR subscriber unit contracts.

The Government requires effective, reliable, and secure wireless communications capabilities to successfully carry out a wide range of enforcement, protective, and security missions. LMR subscriber units are a primary tool for the Government to communicate in the field. LMR equipment and systems provide command, control, and communications capabilities not available on commercial wireless networks. While the Government relies on commercial wireless services for routine voice communications, private LMR networks provide a unique level of reliability and privacy required by enforcement, protective, and security missions.

The LMR subscriber unit contracts provide standards-based and standards-compliant LMR equipment to enable communications interoperability with similarly configured equipment. The TIA/EIA-102 suite of standards, also known as Project 25, provides the basis for the required LMR technical specifications. The TIA/EIA-102 standards, also known as the Project 25 Standards, specify radio equipment that allows for a smooth migration from analog operating in the 25 kHz bandwidth to 12.5 kHz digital operations. TIA/EIA-102 standards also provide for a “Common Air Interface” (CAI) across which radio equipment from multiple contractors will interoperate.

The LMR subscriber unit equipment contracts are for portable and mobile radios, portable repeaters and portable base stations, encryption key loaders and ancillary support accessories. The contracts provide standards-based equipment to capitalize on contractor and product diversity and to provide effective solutions for the Government.

LMR Overview

LMR Contractors - List of Contractors under the Land Mobile Radio Program and information regarding their contracts (CLINs, Modifications, DUNS number, contractor points of contact and links to contractor websites).

Government Point of Contact

Contract - the general terms and conditions of the LMR contracts. Individual modifications to the contracts can be found under the link to LMR Contractors.

LMR Authorized Users

Customer Information - Step by Step Guide and Ordering Guide to provide information on how to use our contracts.

Frequently Asked Questions

508 Requirements/Policy - The requirements for the Section 508 of the Rehabilitation Act Amendments of 1998 (25 U.S.C. paragraph 794 (d)) has been waived based on the National Security Intelligence Exception in the calss-action waiver of contracts for subscriber unit Land Mobile Radio (LMR) equipment.


Questions about the Procurement information on this site, please contact the webmaster.
Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 22-Apr-2013

The 2011 Irs Forms 1040

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