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Can I Efile My 2011 Tax Return

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Can I Efile My 2011 Tax Return

Can i efile my 2011 tax return Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Can i efile my 2011 tax return Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Can i efile my 2011 tax return Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Can i efile my 2011 tax return Any forgiven tax liability owed to the IRS will not have to be paid. Can i efile my 2011 tax return Any forgiven tax liability that has already been paid will be refunded. Can i efile my 2011 tax return (See Refund of Taxes Paid, later. Can i efile my 2011 tax return ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Can i efile my 2011 tax return Then read Amount of Tax Forgiven. Can i efile my 2011 tax return Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Can i efile my 2011 tax return Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Can i efile my 2011 tax return See Minimum Amount of Relief later under Amount of Tax Forgiven. Can i efile my 2011 tax return Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Can i efile my 2011 tax return Oklahoma City attack. Can i efile my 2011 tax return   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Can i efile my 2011 tax return Example 1. Can i efile my 2011 tax return A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Can i efile my 2011 tax return His income tax is forgiven for 1994 and 1995. Can i efile my 2011 tax return Example 2. Can i efile my 2011 tax return A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Can i efile my 2011 tax return She subsequently died of her wounds in 1996. Can i efile my 2011 tax return Her income tax is forgiven for 1994, 1995, and 1996. Can i efile my 2011 tax return September 11 attacks and anthrax attacks. Can i efile my 2011 tax return   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Can i efile my 2011 tax return Example 1. Can i efile my 2011 tax return A Pentagon employee died in the September 11 attack. Can i efile my 2011 tax return Her income tax is forgiven for 2000 and 2001. Can i efile my 2011 tax return Example 2. Can i efile my 2011 tax return A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Can i efile my 2011 tax return His income tax liability is forgiven for 2000, 2001, and 2002. Can i efile my 2011 tax return Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Can i efile my 2011 tax return On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Can i efile my 2011 tax return To figure the tax to be forgiven, use the following worksheets. Can i efile my 2011 tax return Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Can i efile my 2011 tax return Use Worksheet B for any eligible year the decedent filed a joint return. Can i efile my 2011 tax return See the illustrated Worksheet B near the end of this publication. Can i efile my 2011 tax return Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Can i efile my 2011 tax return Instead, complete Worksheet C and file a return for the decedent's last tax year. Can i efile my 2011 tax return See Minimum Amount of Relief, later. Can i efile my 2011 tax return If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Can i efile my 2011 tax return In English–7 a. Can i efile my 2011 tax return m. Can i efile my 2011 tax return to 10 p. Can i efile my 2011 tax return m. Can i efile my 2011 tax return local time. Can i efile my 2011 tax return In Spanish–8 a. Can i efile my 2011 tax return m. Can i efile my 2011 tax return to 9:30 p. Can i efile my 2011 tax return m. Can i efile my 2011 tax return local time. Can i efile my 2011 tax return Both spouses died. Can i efile my 2011 tax return   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Can i efile my 2011 tax return Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Can i efile my 2011 tax return If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Can i efile my 2011 tax return However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Can i efile my 2011 tax return The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Can i efile my 2011 tax return Residents of community property states. Can i efile my 2011 tax return   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Can i efile my 2011 tax return Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Can i efile my 2011 tax return Worksheet B. Can i efile my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i efile my 2011 tax return 1       2 Enter the decedent's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 2       3 Enter the decedent's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 4       5 Subtract line 4 from line 3. Can i efile my 2011 tax return 5       6 Enter the surviving spouse's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 6       7 Enter the surviving spouse's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i efile my 2011 tax return 8       9 Subtract line 8 from line 7. Can i efile my 2011 tax return 9       10 Add lines 5 and 9. Can i efile my 2011 tax return 10       11 Enter the total tax from the joint return. Can i efile my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. Can i efile my 2011 tax return 11       12 Add lines 4 and 8. Can i efile my 2011 tax return 12       13 Subtract line 12 from line 11. Can i efile my 2011 tax return 13       14 Divide line 5 by line 10. Can i efile my 2011 tax return Enter the result as a decimal. Can i efile my 2011 tax return 14       15 Tax to be forgiven. Can i efile my 2011 tax return Multiply line 13 by line 14 and enter the result. Can i efile my 2011 tax return 15       Note. Can i efile my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i efile my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i efile my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i efile my 2011 tax return The IRS will determine the amount to be refunded. Can i efile my 2011 tax return Worksheet B. Can i efile my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i efile my 2011 tax return 1       2 Enter the decedent's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 2       3 Enter the decedent's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 4       5 Subtract line 4 from line 3. Can i efile my 2011 tax return 5       6 Enter the surviving spouse's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 6       7 Enter the surviving spouse's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i efile my 2011 tax return 8       9 Subtract line 8 from line 7. Can i efile my 2011 tax return 9       10 Add lines 5 and 9. Can i efile my 2011 tax return 10       11 Enter the total tax from the joint return. Can i efile my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. Can i efile my 2011 tax return 11       12 Add lines 4 and 8. Can i efile my 2011 tax return 12       13 Subtract line 12 from line 11. Can i efile my 2011 tax return 13       14 Divide line 5 by line 10. Can i efile my 2011 tax return Enter the result as a decimal. Can i efile my 2011 tax return 14       15 Tax to be forgiven. Can i efile my 2011 tax return Multiply line 13 by line 14 and enter the result. Can i efile my 2011 tax return 15       Note. Can i efile my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i efile my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i efile my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i efile my 2011 tax return The IRS will determine the amount to be refunded. Can i efile my 2011 tax return Instructions for Worksheet B Table 1. Can i efile my 2011 tax return Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Can i efile my 2011 tax return * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Can i efile my 2011 tax return ** File Form 4506 to get a transcript of the decedent's account. Can i efile my 2011 tax return Table 1. Can i efile my 2011 tax return Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Can i efile my 2011 tax return * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Can i efile my 2011 tax return ** File Form 4506 to get a transcript of the decedent's account. Can i efile my 2011 tax return Lines 2 and 6. Can i efile my 2011 tax return   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Can i efile my 2011 tax return   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Can i efile my 2011 tax return Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Can i efile my 2011 tax return Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Can i efile my 2011 tax return   Allocate business deductions to the owner of the business. Can i efile my 2011 tax return Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Can i efile my 2011 tax return Lines 3 and 7. Can i efile my 2011 tax return   Figure the total tax as if a separate return had been filed. Can i efile my 2011 tax return The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Can i efile my 2011 tax return When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Can i efile my 2011 tax return   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Can i efile my 2011 tax return If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Can i efile my 2011 tax return Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Can i efile my 2011 tax return Line 4. Can i efile my 2011 tax return   Enter the total, if any, of the following taxes. Can i efile my 2011 tax return Self-employment tax. Can i efile my 2011 tax return Social security and Medicare tax on tip income not reported to employer. Can i efile my 2011 tax return Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Can i efile my 2011 tax return Tax on excess accumulation in qualified retirement plans. Can i efile my 2011 tax return Household employment taxes. Can i efile my 2011 tax return Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Can i efile my 2011 tax return Tax on golden parachute payments. Can i efile my 2011 tax return Minimum Amount of Relief The minimum amount of relief is $10,000. Can i efile my 2011 tax return If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Can i efile my 2011 tax return The IRS will refund the difference as explained under Refund of Taxes Paid. Can i efile my 2011 tax return Use Worksheet C to figure the additional tax payment. Can i efile my 2011 tax return But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Can i efile my 2011 tax return Example 1. Can i efile my 2011 tax return An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Can i efile my 2011 tax return The $6,400 is eligible for forgiveness. Can i efile my 2011 tax return The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Can i efile my 2011 tax return Example 2. Can i efile my 2011 tax return A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Can i efile my 2011 tax return The IRS will treat $10,000 as a tax payment for 2001. Can i efile my 2011 tax return Income received after date of death. Can i efile my 2011 tax return   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Can i efile my 2011 tax return Examples are the final paycheck or dividends on stock owned by the decedent. Can i efile my 2011 tax return However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Can i efile my 2011 tax return Nonqualifying income. Can i efile my 2011 tax return   The following income is not exempt from tax. Can i efile my 2011 tax return The tax on it is not eligible for forgiveness. Can i efile my 2011 tax return Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Can i efile my 2011 tax return Amounts that would not have been payable but for an action taken after September 11, 2001. Can i efile my 2011 tax return The following are examples of nonqualifying income. Can i efile my 2011 tax return Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Can i efile my 2011 tax return Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Can i efile my 2011 tax return Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Can i efile my 2011 tax return Interest on savings bonds cashed by the beneficiary of the decedent. Can i efile my 2011 tax return If you are responsible for the estate of a decedent, see Publication 559. Can i efile my 2011 tax return Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Can i efile my 2011 tax return Instructions for lines 2–9 of Worksheet C. Can i efile my 2011 tax return   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Can i efile my 2011 tax return To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Can i efile my 2011 tax return Or, if special requirements are met, you can use the alternative computation instead. Can i efile my 2011 tax return See Alternative computation, later. Can i efile my 2011 tax return   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Can i efile my 2011 tax return Use Form 1041 to figure what the taxable income would be without including the exempt income. Can i efile my 2011 tax return Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Can i efile my 2011 tax return Alternative computation. Can i efile my 2011 tax return   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Can i efile my 2011 tax return You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Can i efile my 2011 tax return The estate claimed an income distribution deduction on line 18 (Form 1041). Can i efile my 2011 tax return Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Can i efile my 2011 tax return If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Can i efile my 2011 tax return If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Can i efile my 2011 tax return Complete the rest of Worksheet C to determine the additional payment allowed. Can i efile my 2011 tax return Worksheet C. Can i efile my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Can i efile my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i efile my 2011 tax return 1 Minimum relief amount. Can i efile my 2011 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i efile my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Can i efile my 2011 tax return 3       4 Add lines 2 and 3. Can i efile my 2011 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Can i efile my 2011 tax return (See Income received after date of death on page 5. Can i efile my 2011 tax return ) 5       6 Add lines 4 and 5. Can i efile my 2011 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Can i efile my 2011 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Can i efile my 2011 tax return 8       9 Tax on exempt income. Can i efile my 2011 tax return Subtract line 8 from line 7. Can i efile my 2011 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i efile my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i efile my 2011 tax return 10       11 Add lines 9 and 10. Can i efile my 2011 tax return 11   12 Additional payment allowed. Can i efile my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. Can i efile my 2011 tax return No additional amount is allowed as a tax payment. Can i efile my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. Can i efile my 2011 tax return 12   Note. Can i efile my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i efile my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i efile my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i efile my 2011 tax return Write "Sec. Can i efile my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. Can i efile my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i efile my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i efile my 2011 tax return Write “Sec. Can i efile my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i efile my 2011 tax return Worksheet C. Can i efile my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Can i efile my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i efile my 2011 tax return 1 Minimum relief amount. Can i efile my 2011 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i efile my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Can i efile my 2011 tax return 3       4 Add lines 2 and 3. Can i efile my 2011 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Can i efile my 2011 tax return (See Income received after date of death on page 5. Can i efile my 2011 tax return ) 5       6 Add lines 4 and 5. Can i efile my 2011 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Can i efile my 2011 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Can i efile my 2011 tax return 8       9 Tax on exempt income. Can i efile my 2011 tax return Subtract line 8 from line 7. Can i efile my 2011 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i efile my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i efile my 2011 tax return 10       11 Add lines 9 and 10. Can i efile my 2011 tax return 11   12 Additional payment allowed. Can i efile my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. Can i efile my 2011 tax return No additional amount is allowed as a tax payment. Can i efile my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. Can i efile my 2011 tax return 12   Note. Can i efile my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i efile my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i efile my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i efile my 2011 tax return Write "Sec. Can i efile my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. Can i efile my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i efile my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i efile my 2011 tax return Write “Sec. Can i efile my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i efile my 2011 tax return Worksheet D. Can i efile my 2011 tax return Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Can i efile my 2011 tax return (See Income received after date of death on page 5. Can i efile my 2011 tax return ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Can i efile my 2011 tax return 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Can i efile my 2011 tax return 5   6 Estate's tax on exempt income. Can i efile my 2011 tax return Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Can i efile my 2011 tax return Figure the total tax that would have been payable by all beneficiaries. Can i efile my 2011 tax return Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Can i efile my 2011 tax return Add the amounts by which each beneficiary's income tax is increased. Can i efile my 2011 tax return 7   8 Add lines 6 and 7. Can i efile my 2011 tax return Enter this amount on line 9 of Worksheet C. Can i efile my 2011 tax return 8   Worksheet D. Can i efile my 2011 tax return Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Can i efile my 2011 tax return (See Income received after date of death on page 5. Can i efile my 2011 tax return ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Can i efile my 2011 tax return 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Can i efile my 2011 tax return 5   6 Estate's tax on exempt income. Can i efile my 2011 tax return Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Can i efile my 2011 tax return Figure the total tax that would have been payable by all beneficiaries. Can i efile my 2011 tax return Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Can i efile my 2011 tax return Add the amounts by which each beneficiary's income tax is increased. Can i efile my 2011 tax return 7   8 Add lines 6 and 7. Can i efile my 2011 tax return Enter this amount on line 9 of Worksheet C. Can i efile my 2011 tax return 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Can i efile my 2011 tax return Income tax liabilities that have been paid. Can i efile my 2011 tax return Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Can i efile my 2011 tax return See Minimum Amount of Relief, earlier. Can i efile my 2011 tax return Example 1. Can i efile my 2011 tax return A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Can i efile my 2011 tax return The total, $14,000, is eligible for tax forgiveness. Can i efile my 2011 tax return However, he paid only $13,000 of that amount. Can i efile my 2011 tax return The IRS will refund the $13,000 paid. Can i efile my 2011 tax return Example 2. Can i efile my 2011 tax return A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Can i efile my 2011 tax return The child qualifies for the minimum relief of $10,000. Can i efile my 2011 tax return The $10,000 is treated as a tax payment for 2001 and will be refunded. Can i efile my 2011 tax return Period for filing a claim for credit or refund. Can i efile my 2011 tax return   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Can i efile my 2011 tax return For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Can i efile my 2011 tax return To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Can i efile my 2011 tax return Extension of time for victims of Oklahoma City attack. Can i efile my 2011 tax return   The period described above has been extended for victims of the Oklahoma City attack. Can i efile my 2011 tax return Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Can i efile my 2011 tax return How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Can i efile my 2011 tax return Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Can i efile my 2011 tax return Return required but not yet filed. Can i efile my 2011 tax return   File Form 1040 if the decedent was a U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return citizen or resident. Can i efile my 2011 tax return File Form 1040NR if the decedent was a nonresident alien. Can i efile my 2011 tax return A nonresident alien is someone who is not a U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return citizen or resident. Can i efile my 2011 tax return Return required and already filed. Can i efile my 2011 tax return   File a separate Form 1040X for each year you are claiming tax relief. Can i efile my 2011 tax return Return not required and not filed. Can i efile my 2011 tax return   File Form 1040 only for the year of death if the decedent was a U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return citizen or resident. Can i efile my 2011 tax return File Form 1040NR if the decedent was a nonresident alien. Can i efile my 2011 tax return Return not required but already filed. Can i efile my 2011 tax return   File Form 1040X only for the year of death. Can i efile my 2011 tax return How to complete the returns. Can i efile my 2011 tax return   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Can i efile my 2011 tax return Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Can i efile my 2011 tax return If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Can i efile my 2011 tax return If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Can i efile my 2011 tax return Also, please write one of the following across the top of page 1 of each return. Can i efile my 2011 tax return KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Can i efile my 2011 tax return ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Can i efile my 2011 tax return If you need a copy, use Form 4506. Can i efile my 2011 tax return The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Can i efile my 2011 tax return Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Can i efile my 2011 tax return Send Form 4506 to the address shown in the form instructions. Can i efile my 2011 tax return Taxpayer identification number. Can i efile my 2011 tax return   A taxpayer identification number must be furnished on the decedent's returns. Can i efile my 2011 tax return This is usually the decedent's social security number (SSN). Can i efile my 2011 tax return However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Can i efile my 2011 tax return If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return income tax return for any tax year, do not apply for an ITIN. Can i efile my 2011 tax return You may claim a refund by filing Form 1040NR without an SSN or ITIN. Can i efile my 2011 tax return Necessary Documents Please attach the following documents to the return or amended return. Can i efile my 2011 tax return Proof of death. Can i efile my 2011 tax return   Attach a copy of the death certificate. Can i efile my 2011 tax return If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Can i efile my 2011 tax return Form 1310. Can i efile my 2011 tax return   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Can i efile my 2011 tax return You are a surviving spouse filing an original or amended joint return with the decedent. Can i efile my 2011 tax return You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Can i efile my 2011 tax return A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Can i efile my 2011 tax return A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Can i efile my 2011 tax return      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Can i efile my 2011 tax return Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Can i efile my 2011 tax return Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Can i efile my 2011 tax return Use one of the addresses shown below. Can i efile my 2011 tax return Where you file the returns or claims depends on whether you use the U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Postal Service or a private delivery service. Can i efile my 2011 tax return Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Can i efile my 2011 tax return U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Postal Service. Can i efile my 2011 tax return   If you use the U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Postal Service, file these returns and claims at the following address. Can i efile my 2011 tax return Internal Revenue Service P. Can i efile my 2011 tax return O. Can i efile my 2011 tax return Box 4053 Woburn, MA 01888 Private delivery service. Can i efile my 2011 tax return   Private delivery services cannot deliver items to P. Can i efile my 2011 tax return O. Can i efile my 2011 tax return boxes. Can i efile my 2011 tax return If you use a private delivery service, file these returns and claims at the following address. Can i efile my 2011 tax return Internal Revenue Service Stop 661 310 Lowell St. Can i efile my 2011 tax return Andover, MA 01810 Designated private delivery services. Can i efile my 2011 tax return   You can use the following private delivery services to file these returns and claims. Can i efile my 2011 tax return Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Can i efile my 2011 tax return DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Can i efile my 2011 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Can i efile my 2011 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Can i efile my 2011 tax return M. Can i efile my 2011 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Can i efile my 2011 tax return The private delivery service can tell you how to get written proof of the mailing date. Can i efile my 2011 tax return Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Can i efile my 2011 tax return September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Can i efile my 2011 tax return Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Can i efile my 2011 tax return These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Can i efile my 2011 tax return No withholding applies to these payments. Can i efile my 2011 tax return Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Can i efile my 2011 tax return Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Can i efile my 2011 tax return Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Can i efile my 2011 tax return (A personal residence can be a rented residence or one you own. Can i efile my 2011 tax return ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Can i efile my 2011 tax return Qualified disaster relief payments also include the following. Can i efile my 2011 tax return Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Can i efile my 2011 tax return Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Can i efile my 2011 tax return Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Can i efile my 2011 tax return Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Can i efile my 2011 tax return Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Can i efile my 2011 tax return Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Can i efile my 2011 tax return However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Can i efile my 2011 tax return If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Can i efile my 2011 tax return For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Can i efile my 2011 tax return If that period has expired, you are granted an extension. Can i efile my 2011 tax return You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Can i efile my 2011 tax return On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Can i efile my 2011 tax return 102(b)(2). Can i efile my 2011 tax return ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Can i efile my 2011 tax return The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Can i efile my 2011 tax return Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Can i efile my 2011 tax return Bureau of Justice Assistance payments. Can i efile my 2011 tax return   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Can i efile my 2011 tax return Government plan annuity. Can i efile my 2011 tax return   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Can i efile my 2011 tax return This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Can i efile my 2011 tax return For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Can i efile my 2011 tax return More information. Can i efile my 2011 tax return   For more information, see Publication 559. Can i efile my 2011 tax return Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Can i efile my 2011 tax return The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Can i efile my 2011 tax return If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Can i efile my 2011 tax return Affected taxpayers. Can i efile my 2011 tax return   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Can i efile my 2011 tax return Any individual whose main home is located in a covered area (defined later). Can i efile my 2011 tax return Any business entity or sole proprietor whose principal place of business is located in a covered area. Can i efile my 2011 tax return Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Can i efile my 2011 tax return The main home or principal place of business does not have to be located in the covered area. Can i efile my 2011 tax return Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Can i efile my 2011 tax return Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Can i efile my 2011 tax return The spouse on a joint return with a taxpayer who is eligible for postponements. Can i efile my 2011 tax return Any other person determined by the IRS to be affected by a terrorist attack. Can i efile my 2011 tax return Covered area. Can i efile my 2011 tax return   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Can i efile my 2011 tax return Abatement of interest. Can i efile my 2011 tax return   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Can i efile my 2011 tax return Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Can i efile my 2011 tax return You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Can i efile my 2011 tax return The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Can i efile my 2011 tax return The due date (with extensions) for the 2000 return. Can i efile my 2011 tax return For more information about disaster area losses, see Publication 547. Can i efile my 2011 tax return Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Can i efile my 2011 tax return The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Can i efile my 2011 tax return The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Can i efile my 2011 tax return These credits may reduce or eliminate the estate tax due. Can i efile my 2011 tax return A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Can i efile my 2011 tax return Recovery from the September 11th Victim Compensation Fund. Can i efile my 2011 tax return   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Can i efile my 2011 tax return However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Can i efile my 2011 tax return Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Can i efile my 2011 tax return Which estates must file a return. Can i efile my 2011 tax return   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Can i efile my 2011 tax return Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Can i efile my 2011 tax return Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Can i efile my 2011 tax return Where to file. Can i efile my 2011 tax return   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Can i efile my 2011 tax return Internal Revenue Service E & G Department/Stop 824T 201 W. Can i efile my 2011 tax return Rivercenter Blvd. Can i efile my 2011 tax return Covington, KY 41011 More information. Can i efile my 2011 tax return   For more information on the federal estate tax, see the instructions for Form 706. Can i efile my 2011 tax return Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Can i efile my 2011 tax return The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Can i efile my 2011 tax return However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Can i efile my 2011 tax return For information about these requirements, see Internal Revenue Code section 5891. Can i efile my 2011 tax return Worksheet B Illustrated. Can i efile my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i efile my 2011 tax return 1 2000 2001   2 Enter the decedent's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 2 $17,259 $14,295   3 Enter the decedent's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 4 3,532 3,109   5 Subtract line 4 from line 3. Can i efile my 2011 tax return 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions for line 2. Can i efile my 2011 tax return 6 29,025 29,850   7 Enter the surviving spouse's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i efile my 2011 tax return 8 0 0   9 Subtract line 8 from line 7. Can i efile my 2011 tax return 9 5,277 5,391   10 Add lines 5 and 9. Can i efile my 2011 tax return 10 7,868 7,532   11 Enter the total tax from the joint return. Can i efile my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. Can i efile my 2011 tax return 11 10,789 9,728   12 Add lines 4 and 8. Can i efile my 2011 tax return 12 3,532 3,109   13 Subtract line 12 from line 11. Can i efile my 2011 tax return 13 7,257 6,619   14 Divide line 5 by line 10. Can i efile my 2011 tax return Enter the result as a decimal. Can i efile my 2011 tax return 14 . Can i efile my 2011 tax return 329 . Can i efile my 2011 tax return 284   15 Tax to be forgiven. Can i efile my 2011 tax return Multiply line 13 by line 14 and enter the result. Can i efile my 2011 tax return 15 $2,388 $1,880   Note. Can i efile my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i efile my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i efile my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i efile my 2011 tax return The IRS will determine the amount to be refunded. Can i efile my 2011 tax return Worksheet B Illustrated. Can i efile my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i efile my 2011 tax return 1 2000 2001   2 Enter the decedent's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 2 $17,259 $14,295   3 Enter the decedent's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 4 3,532 3,109   5 Subtract line 4 from line 3. Can i efile my 2011 tax return 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions for line 2. Can i efile my 2011 tax return 6 29,025 29,850   7 Enter the surviving spouse's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i efile my 2011 tax return 8 0 0   9 Subtract line 8 from line 7. Can i efile my 2011 tax return 9 5,277 5,391   10 Add lines 5 and 9. Can i efile my 2011 tax return 10 7,868 7,532   11 Enter the total tax from the joint return. Can i efile my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. Can i efile my 2011 tax return 11 10,789 9,728   12 Add lines 4 and 8. Can i efile my 2011 tax return 12 3,532 3,109   13 Subtract line 12 from line 11. Can i efile my 2011 tax return 13 7,257 6,619   14 Divide line 5 by line 10. Can i efile my 2011 tax return Enter the result as a decimal. Can i efile my 2011 tax return 14 . Can i efile my 2011 tax return 329 . Can i efile my 2011 tax return 284   15 Tax to be forgiven. Can i efile my 2011 tax return Multiply line 13 by line 14 and enter the result. Can i efile my 2011 tax return 15 $2,388 $1,880   Note. Can i efile my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i efile my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i efile my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i efile my 2011 tax return The IRS will determine the amount to be refunded. Can i efile my 2011 tax return Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Can i efile my 2011 tax return They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Can i efile my 2011 tax return The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Can i efile my 2011 tax return After the husband died, his estate received income of $4,000. Can i efile my 2011 tax return Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Can i efile my 2011 tax return This net profit is exempt from income tax as explained earlier under Income received after date of death. Can i efile my 2011 tax return The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Can i efile my 2011 tax return To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Can i efile my 2011 tax return She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Can i efile my 2011 tax return To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Can i efile my 2011 tax return To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Can i efile my 2011 tax return   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Can i efile my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Can i efile my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i efile my 2011 tax return 1 Minimum relief amount. Can i efile my 2011 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i efile my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Can i efile my 2011 tax return 3 0     4 Add lines 2 and 3. Can i efile my 2011 tax return 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Can i efile my 2011 tax return (See Income received after date of death on page 5. Can i efile my 2011 tax return ) 5 1,000     6 Add lines 4 and 5. Can i efile my 2011 tax return 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Can i efile my 2011 tax return 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Can i efile my 2011 tax return 8 435     9 Tax on exempt income. Can i efile my 2011 tax return Subtract line 8 from line 7. Can i efile my 2011 tax return 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i efile my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i efile my 2011 tax return 10 4,268     11 Add lines 9 and 10. Can i efile my 2011 tax return 11 $4,543 12 Additional payment allowed. Can i efile my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. Can i efile my 2011 tax return No additional amount is allowed as a tax payment. Can i efile my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. Can i efile my 2011 tax return 12 $5,457 Note. Can i efile my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i efile my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i efile my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i efile my 2011 tax return Write "Sec. Can i efile my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. Can i efile my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i efile my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i efile my 2011 tax return Write “Sec. Can i efile my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i efile my 2011 tax return Worksheet C Illustrated. Can i efile my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Can i efile my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i efile my 2011 tax return 1 Minimum relief amount. Can i efile my 2011 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i efile my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Can i efile my 2011 tax return 3 0     4 Add lines 2 and 3. Can i efile my 2011 tax return 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Can i efile my 2011 tax return (See Income received after date of death on page 5. Can i efile my 2011 tax return ) 5 1,000     6 Add lines 4 and 5. Can i efile my 2011 tax return 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Can i efile my 2011 tax return 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Can i efile my 2011 tax return 8 435     9 Tax on exempt income. Can i efile my 2011 tax return Subtract line 8 from line 7. Can i efile my 2011 tax return 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i efile my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i efile my 2011 tax return 10 4,268     11 Add lines 9 and 10. Can i efile my 2011 tax return 11 $4,543 12 Additional payment allowed. Can i efile my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. Can i efile my 2011 tax return No additional amount is allowed as a tax payment. Can i efile my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. Can i efile my 2011 tax return 12 $5,457 Note. Can i efile my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i efile my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i efile my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i efile my 2011 tax return Write "Sec. Can i efile my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. Can i efile my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i efile my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i efile my 2011 tax return Write “Sec. Can i efile my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i efile my 2011 tax return Additional Worksheets The following additional worksheets are provided for your convenience. Can i efile my 2011 tax return Worksheet A. Can i efile my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Can i efile my 2011 tax return 1       2 Enter the total tax from the decedent's income tax return. Can i efile my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. Can i efile my 2011 tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Can i efile my 2011 tax return (These taxes are not eligible for forgiveness. Can i efile my 2011 tax return )           a Self-employment tax. Can i efile my 2011 tax return 3a         b Social security and Medicare tax on tip income not reported to employer. Can i efile my 2011 tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Can i efile my 2011 tax return 3c         d Tax on excess accumulation in qualified retirement plans. Can i efile my 2011 tax return 3d         e Household employment taxes. Can i efile my 2011 tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Can i efile my 2011 tax return 3f         g Tax on golden parachute payments. Can i efile my 2011 tax return 3g       4 Add lines 3a through 3g. Can i efile my 2011 tax return 4       5 Tax to be forgiven. Can i efile my 2011 tax return Subtract line 4 from line 2. Can i efile my 2011 tax return 5       Note. Can i efile my 2011 tax return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Can i efile my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i efile my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Can i efile my 2011 tax return The IRS will determine the amount to be refunded. Can i efile my 2011 tax return Worksheet A. Can i efile my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Can i efile my 2011 tax return 1       2 Enter the total tax from the decedent's income tax return. Can i efile my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. Can i efile my 2011 tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Can i efile my 2011 tax return (These taxes are not eligible for forgiveness. Can i efile my 2011 tax return )           a Self-employment tax. Can i efile my 2011 tax return 3a         b Social security and Medicare tax on tip income not reported to employer. Can i efile my 2011 tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Can i efile my 2011 tax return 3c         d Tax on excess accumulation in qualified retirement plans. Can i efile my 2011 tax return 3d         e Household employment taxes. Can i efile my 2011 tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Can i efile my 2011 tax return 3f         g Tax on golden parachute payments. Can i efile my 2011 tax return 3g       4 Add lines 3a through 3g. Can i efile my 2011 tax return 4       5 Tax to be forgiven. Can i efile my 2011 tax return Subtract line 4 from line 2. Can i efile my 2011 tax return 5       Note. Can i efile my 2011 tax return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Can i efile my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i efile my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Can i efile my 2011 tax return The IRS will determine the amount to be refunded. Can i efile my 2011 tax return Worksheet B. Can i efile my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i efile my 2011 tax return 1       2 Enter the decedent's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 2       3 Enter the decedent's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 4       5 Subtract line 4 from line 3. Can i efile my 2011 tax return 5       6 Enter the surviving spouse's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 6       7 Enter the surviving spouse's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i efile my 2011 tax return 8       9 Subtract line 8 from line 7. Can i efile my 2011 tax return 9       10 Add lines 5 and 9. Can i efile my 2011 tax return 10       11 Enter the total tax from the joint return. Can i efile my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. Can i efile my 2011 tax return 11       12 Add lines 4 and 8. Can i efile my 2011 tax return 12       13 Subtract line 12 from line 11. Can i efile my 2011 tax return 13       14 Divide line 5 by line 10. Can i efile my 2011 tax return Enter the result as a decimal. Can i efile my 2011 tax return 14       15 Tax to be forgiven. Can i efile my 2011 tax return Multiply line 13 by line 14 and enter the result. Can i efile my 2011 tax return 15       Note. Can i efile my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i efile my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i efile my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i efile my 2011 tax return The IRS will determine the amount to be refunded. Can i efile my 2011 tax return Worksheet B. Can i efile my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i efile my 2011 tax return 1       2 Enter the decedent's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 2       3 Enter the decedent's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 4       5 Subtract line 4 from line 3. Can i efile my 2011 tax return 5       6 Enter the surviving spouse's taxable income. Can i efile my 2011 tax return Figure taxable income as if a separate return had been filed. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 6       7 Enter the surviving spouse's total tax. Can i efile my 2011 tax return See the instructions. Can i efile my 2011 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i efile my 2011 tax return 8       9 Subtract line 8 from line 7. Can i efile my 2011 tax return 9       10 Add lines 5 and 9. Can i efile my 2011 tax return 10       11 Enter the total tax from the joint return. Can i efile my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. Can i efile my 2011 tax return 11       12 Add lines 4 and 8. Can i efile my 2011 tax return 12       13 Subtract line 12 from line 11. Can i efile my 2011 tax return 13       14 Divide line 5 by line 10. Can i efile my 2011 tax return Enter the result as a decimal. Can i efile my 2011 tax return 14       15 Tax to be forgiven. Can i efile my 2011 tax return Multiply line 13 by line 14 and enter the result. Can i efile my 2011 tax return 15       Note. Can i efile my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i efile my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i efile my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i efile my 2011 tax return The IRS will determine the amount to be refunded. Can i efile my 2011 tax return Worksheet C. Can i efile my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Can i efile my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i efile my 2011 tax return 1 Minimum tax forgiveness. Can i efile my 2011 tax return Note. Can i efile my 2011 tax return Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i efile my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Can i efile my 2011 tax return 3       4 Add lines 2 and 3. Can i efile my 2011 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Can i efile my 2011 tax return (See Income received after date of death on page 5. Can i efile my 2011 tax return ) 5       6 Add lines 4 and 5. Can i efile my 2011 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Can i efile my 2011 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Can i efile my 2011 tax return 8       9 Tax on exempt income. Can i efile my 2011 tax return Subtract line 8 from line 7. Can i efile my 2011 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i efile my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i efile my 2011 tax return 10       11 Add lines 9 and 10. Can i efile my 2011 tax return 11   12 Additional payment allowed. Can i efile my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. Can i efile my 2011 tax return No additional amount is allowed as a tax payment. Can i efile my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. Can i efile my 2011 tax return 12   Note. Can i efile my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i efile my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i efile my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i efile my 2011 tax return Write "Sec. Can i efile my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. Can i efile my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i efile my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i efile my 2011 tax return Write “Sec. Can i efile my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i efile my 2011 tax return Worksheet C. Can i efile my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Can i efile my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i efile my 2011 tax return 1 Minimum tax forgiveness. Can i efile my 2011 tax return Note. Can i efile my 2011 tax return Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i efile my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Can i efile my 2011 tax return 3       4 Add lines 2 and 3. Can i efile my 2011 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Can i efile my 2011 tax return (See Income received after date of death on page 5. Can i efile my 2011 tax return ) 5       6 Add lines 4 and 5. Can i efile my 2011 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Can i efile my 2011 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Can i efile my 2011 tax return 8       9 Tax on exempt income. Can i efile my 2011 tax return Subtract line 8 from line 7. Can i efile my 2011 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i efile my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i efile my 2011 tax return 10       11 Add lines 9 and 10. Can i efile my 2011 tax return 11   12 Additional payment allowed. Can i efile my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. Can i efile my 2011 tax return No additional amount is allowed as a tax payment. Can i efile my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. Can i efile my 2011 tax return 12   Note. Can i efile my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i efile my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i efile my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i efile my 2011 tax return Write "Sec. Can i efile my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. Can i efile my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i efile my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i efile my 2011 tax return Write “Sec. Can i efile my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i efile my 2011 tax return How To Get Tax Help Special IRS assistance. Can i efile my 2011 tax return   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Can i efile my 2011 tax return We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Can i efile my 2011 tax return Call 1–866–562–5227 Monday through Friday In English–7 a. Can i efile my 2011 tax return m. Can i efile my 2011 tax return to 10 p. Can i efile my 2011 tax return m. Can i efile my 2011 tax return local time In Spanish–8 a. Can i efile my 2011 tax return m. Can i efile my 2011 tax return to 9:30 p. Can i efile my 2011 tax return m. Can i efile my 2011 tax return local time   The IRS web site at www. Can i efile my 2011 tax return irs. Can i efile my 2011 tax return gov has notices and other tax relief information. Can i efile my 2011 tax return Check it periodically for any new guidance or to see if Congress has enacted new legislation. Can i efile my 2011 tax return   Business taxpayers affected by the attacks can e-mail their questions to corp. Can i efile my 2011 tax return disaster. Can i efile my 2011 tax return relief@irs. Can i efile my 2011 tax return gov. Can i efile my 2011 tax return   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Can i efile my 2011 tax return fema. Can i efile my 2011 tax return gov. Can i efile my 2011 tax return Other help from the IRS. Can i efile my 2011 tax return   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Can i efile my 2011 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Can i efile my 2011 tax return Contacting your Taxpayer Advocate. Can i efile my 2011 tax return   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Can i efile my 2011 tax return   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Can i efile my 2011 tax return While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Can i efile my 2011 tax return   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Can i efile my 2011 tax return Call the IRS at 1–800–829–1040. Can i efile my 2011 tax return Call, write, or fax the Taxpayer Advocate office in your area. Can i efile my 2011 tax return Call 1–800–829–4059 if you are a TTY/TDD user. Can i efile my 2011 tax return   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Can i efile my 2011 tax return Free tax services. Can i efile my 2011 tax return   To find out what services are available, get Publication 910, Guide to Free Tax Services. Can i efile my 2011 tax return It contains a list of free tax publications and an index of tax topics. Can i efile my 2011 tax return It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Can i efile my 2011 tax return Personal computer. Can i efile my 2011 tax return With your personal computer and modem, you can access the IRS on the Internet at www. Can i efile my 2011 tax return irs. Can i efile my 2011 tax return gov. Can i efile my 2011 tax return While visiting our web site, you can: Find answers to questions you may have. Can i efile my 2011 tax return Download forms and publications or search for forms and pub
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The Can I Efile My 2011 Tax Return

Can i efile my 2011 tax return 7. Can i efile my 2011 tax return   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Can i efile my 2011 tax return Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Can i efile my 2011 tax return Useful Items - You may want to see: Forms (and Instructions) 1040 U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Individual Income Tax Return 1040A U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Nonresident Alien Income Tax Return 1040NR-EZ U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Can i efile my 2011 tax return What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Can i efile my 2011 tax return Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Can i efile my 2011 tax return The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Can i efile my 2011 tax return Under U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Can i efile my 2011 tax return Extensions of time to file. Can i efile my 2011 tax return   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Can i efile my 2011 tax return You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Can i efile my 2011 tax return Use Form 4868 to get the extension to October 15. Can i efile my 2011 tax return In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Can i efile my 2011 tax return To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Can i efile my 2011 tax return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Can i efile my 2011 tax return   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return citizens and resident aliens abroad who expect to qualify for special tax treatment). Can i efile my 2011 tax return    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Can i efile my 2011 tax return You may be able to file your return electronically. Can i efile my 2011 tax return See IRS e-file in your form instructions. Can i efile my 2011 tax return Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Can i efile my 2011 tax return If you are any of the following, you must file a return. Can i efile my 2011 tax return A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Can i efile my 2011 tax return (But see Exceptions , later. Can i efile my 2011 tax return ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return sources, or Your income is exempt from income tax. Can i efile my 2011 tax return A nonresident alien individual not engaged in a trade or business in the United States with U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return income on which the tax liability was not satisfied by the withholding of tax at the source. Can i efile my 2011 tax return A representative or agent responsible for filing the return of an individual described in (1) or (2). Can i efile my 2011 tax return A fiduciary for a nonresident alien estate or trust. Can i efile my 2011 tax return You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Can i efile my 2011 tax return For example, if you have no U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Can i efile my 2011 tax return For information on what is timely, see When to file for deductions and credits under When To File, later. Can i efile my 2011 tax return Exceptions. Can i efile my 2011 tax return   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Can i efile my 2011 tax return Your only U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Can i efile my 2011 tax return You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Can i efile my 2011 tax return Even if you have left the United States and filed a Form 1040-C, U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Departing Alien Income Tax Return, on departure, you still must file an annual U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return income tax return. Can i efile my 2011 tax return If you are married and both you and your spouse are required to file, you must each file a separate return. Can i efile my 2011 tax return Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Can i efile my 2011 tax return You do not claim any dependents. Can i efile my 2011 tax return You cannot be claimed as a dependent on someone else's U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return tax return. Can i efile my 2011 tax return If you were married, you do not claim an exemption for your spouse. Can i efile my 2011 tax return Your taxable income is less than $100,000. Can i efile my 2011 tax return The only itemized deduction you can claim is for state and local income taxes. Can i efile my 2011 tax return Note. Can i efile my 2011 tax return Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Can i efile my 2011 tax return See chapter 5. Can i efile my 2011 tax return Your only U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Can i efile my 2011 tax return (If you had taxable interest or dividend income, you cannot use this form. Can i efile my 2011 tax return ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Can i efile my 2011 tax return You are not claiming any tax credits. Can i efile my 2011 tax return This is not an “expatriation return. Can i efile my 2011 tax return ” See Expatriation Tax in chapter 4. Can i efile my 2011 tax return The only taxes you owe are: The income tax from the Tax Table. Can i efile my 2011 tax return The social security and Medicare tax from Form 4137 or Form 8919. Can i efile my 2011 tax return You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Can i efile my 2011 tax return You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Can i efile my 2011 tax return If you do not meet all of the above conditions, you must file Form 1040NR. Can i efile my 2011 tax return When To File If you are an employee and you receive wages subject to U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Can i efile my 2011 tax return For the 2013 calendar year, file your return by April 15, 2014. Can i efile my 2011 tax return If you are not an employee who receives wages subject to U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Can i efile my 2011 tax return For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Can i efile my 2011 tax return ) Extensions of time to file. Can i efile my 2011 tax return   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Can i efile my 2011 tax return For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Can i efile my 2011 tax return You must file the extension by the regular due date of your return. Can i efile my 2011 tax return   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Can i efile my 2011 tax return To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Can i efile my 2011 tax return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Can i efile my 2011 tax return When to file for deductions and credits. Can i efile my 2011 tax return   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Can i efile my 2011 tax return For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Can i efile my 2011 tax return However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Can i efile my 2011 tax return The allowance of the following credits is not affected by this time requirement. Can i efile my 2011 tax return Credit for withheld taxes. Can i efile my 2011 tax return Credit for excise tax on certain uses of gasoline and special fuels. Can i efile my 2011 tax return Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Can i efile my 2011 tax return Protective return. Can i efile my 2011 tax return   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Can i efile my 2011 tax return By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Can i efile my 2011 tax return You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Can i efile my 2011 tax return   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Can i efile my 2011 tax return To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Can i efile my 2011 tax return   You can follow the same procedure if you believe you have no U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return tax liability because of a U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return tax treaty. Can i efile my 2011 tax return Be sure to also complete item L on page 5 of Form 1040NR. Can i efile my 2011 tax return Waiver of filing deadline. Can i efile my 2011 tax return   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return income tax return (including a protective return) and you cooperate with the IRS in determining your U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return income tax liability for the tax year for which you did not file a return. Can i efile my 2011 tax return Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Can i efile my 2011 tax return  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Can i efile my 2011 tax return O. Can i efile my 2011 tax return Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Virgin Islands. Can i efile my 2011 tax return    If you are a bona fide resident of the U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Virgin Islands and file your income tax returns at the following address. Can i efile my 2011 tax return Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Can i efile my 2011 tax return Thomas, VI 00802   Report all income from U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return sources, as well as income from other sources, on your return. Can i efile my 2011 tax return For information on filing U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Virgin Islands returns, contact the U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Virgin Islands Bureau of Internal Revenue. Can i efile my 2011 tax return   Chapter 8 discusses withholding from U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return wages of U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Virgin Islanders. Can i efile my 2011 tax return Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Can i efile my 2011 tax return   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Can i efile my 2011 tax return Report all income, including income from U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return sources, on your return. Can i efile my 2011 tax return It is not necessary to file a separate U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return income tax return. Can i efile my 2011 tax return    Bona fide residents of Guam should file their Guam returns at the following address. Can i efile my 2011 tax return   Department of Revenue and Taxation Government of Guam P. Can i efile my 2011 tax return O. Can i efile my 2011 tax return Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Can i efile my 2011 tax return   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Can i efile my 2011 tax return O. Can i efile my 2011 tax return Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Can i efile my 2011 tax return 570, Tax Guide for Individuals With Income From U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Possessions, for information on where to file your return. Can i efile my 2011 tax return Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Individual Income Tax Return. Can i efile my 2011 tax return Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Can i efile my 2011 tax return If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Can i efile my 2011 tax return ) to Form 1040X. Can i efile my 2011 tax return Print “Amended” across the top. Can i efile my 2011 tax return Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Can i efile my 2011 tax return A return filed before the final due date is considered to have been filed on the due date. Can i efile my 2011 tax return Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Can i efile my 2011 tax return FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Can i efile my 2011 tax return The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Can i efile my 2011 tax return The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Can i efile my 2011 tax return However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Can i efile my 2011 tax return A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Can i efile my 2011 tax return Filing requirements. Can i efile my 2011 tax return   FinCEN Form 105 filing requirements follow. Can i efile my 2011 tax return Recipients. Can i efile my 2011 tax return   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Can i efile my 2011 tax return Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Can i efile my 2011 tax return   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Can i efile my 2011 tax return Travelers. Can i efile my 2011 tax return   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Can i efile my 2011 tax return Penalties. Can i efile my 2011 tax return   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Can i efile my 2011 tax return Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Can i efile my 2011 tax return More information. Can i efile my 2011 tax return   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Can i efile my 2011 tax return Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Can i efile my 2011 tax return A resident alien of the United States for any part of the tax year. Can i efile my 2011 tax return A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return income tax treaty. Can i efile my 2011 tax return See Effect of Tax Treaties in chapter 1. Can i efile my 2011 tax return A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Can i efile my 2011 tax return See chapter 1 for information about this election. Can i efile my 2011 tax return A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Can i efile my 2011 tax return See Publication 570, Tax Guide for Individuals With Income From U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return Possessions, for a definition of bona fide resident. Can i efile my 2011 tax return You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Can i efile my 2011 tax return The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Can i efile my 2011 tax return Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Can i efile my 2011 tax return S. Can i efile my 2011 tax return person. Can i efile my 2011 tax return You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Can i efile my 2011 tax return More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Can i efile my 2011 tax return Penalties The law provides penalties for failure to file returns or pay taxes as required. Can i efile my 2011 tax return Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Can i efile my 2011 tax return You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Can i efile my 2011 tax return If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Can i efile my 2011 tax return Filing late. Can i efile my 2011 tax return   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Can i efile my 2011 tax return The penalty is based on the tax not paid by the due date (without regard to extensions). Can i efile my 2011 tax return The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Can i efile my 2011 tax return Fraud. Can i efile my 2011 tax return   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Can i efile my 2011 tax return Return over 60 days late. Can i efile my 2011 tax return   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Can i efile my 2011 tax return Exception. Can i efile my 2011 tax return   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Can i efile my 2011 tax return Paying tax late. Can i efile my 2011 tax return   You will have to pay a failure-to-pay penalty of ½ of 1% (. Can i efile my 2011 tax return 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Can i efile my 2011 tax return This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Can i efile my 2011 tax return   The monthly rate of the failure-to-pay penalty is half the usual rate (. Can i efile my 2011 tax return 25% instead of . Can i efile my 2011 tax return 50%) if an installment agreement is in effect for that month. Can i efile my 2011 tax return You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Can i efile my 2011 tax return   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Can i efile my 2011 tax return If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Can i efile my 2011 tax return   This penalty cannot be more than 25% of your unpaid tax. Can i efile my 2011 tax return You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Can i efile my 2011 tax return Combined penalties. Can i efile my 2011 tax return   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Can i efile my 2011 tax return However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Can i efile my 2011 tax return Accuracy-related penalty. Can i efile my 2011 tax return   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Can i efile my 2011 tax return The penalty is equal to 20% of the underpayment. Can i efile my 2011 tax return The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Can i efile my 2011 tax return The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Can i efile my 2011 tax return Negligence or disregard. Can i efile my 2011 tax return   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Can i efile my 2011 tax return Negligence also includes failure to keep adequate books and records. Can i efile my 2011 tax return You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Can i efile my 2011 tax return   The term “disregard” includes any careless, reckless, or intentional disregard. Can i efile my 2011 tax return Adequate disclosure. Can i efile my 2011 tax return   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Can i efile my 2011 tax return See Disclosure statement , later. Can i efile my 2011 tax return   This exception will not apply to an item that is attributable to a tax shelter. Can i efile my 2011 tax return In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Can i efile my 2011 tax return Substantial understatement of income tax. Can i efile my 2011 tax return   You understate your tax if the tax shown on your return is less than the correct tax. Can i efile my 2011 tax return The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Can i efile my 2011 tax return However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Can i efile my 2011 tax return   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Can i efile my 2011 tax return However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Can i efile my 2011 tax return Substantial authority. Can i efile my 2011 tax return   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Can i efile my 2011 tax return Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Can i efile my 2011 tax return Disclosure statement. Can i efile my 2011 tax return   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Can i efile my 2011 tax return You must also have a reasonable basis for treating the item the way you did. Can i efile my 2011 tax return   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Can i efile my 2011 tax return   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Can i efile my 2011 tax return Transaction lacking economic substance. Can i efile my 2011 tax return   For more information on economic substance, see section 7701(o). Can i efile my 2011 tax return Foreign financial asset. Can i efile my 2011 tax return   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Can i efile my 2011 tax return Reasonable cause. Can i efile my 2011 tax return   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Can i efile my 2011 tax return You must also show that you acted in good faith. Can i efile my 2011 tax return This does not apply to a transaction that lacks economic substance. Can i efile my 2011 tax return Filing erroneous claim for refund or credit. Can i efile my 2011 tax return   You may have to pay a penalty if you file an erroneous claim for refund or credit. Can i efile my 2011 tax return The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Can i efile my 2011 tax return However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Can i efile my 2011 tax return The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Can i efile my 2011 tax return Frivolous tax submission. Can i efile my 2011 tax return   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Can i efile my 2011 tax return A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Can i efile my 2011 tax return For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Can i efile my 2011 tax return irs. Can i efile my 2011 tax return gov/irb/2010-17_irb/ar13. Can i efile my 2011 tax return html. Can i efile my 2011 tax return   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Can i efile my 2011 tax return This includes altering or striking out the preprinted language above the space provided for your signature. Can i efile my 2011 tax return   This penalty is added to any other penalty provided by law. Can i efile my 2011 tax return Fraud. Can i efile my 2011 tax return   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Can i efile my 2011 tax return Failure to supply taxpayer identification number. Can i efile my 2011 tax return   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Can i efile my 2011 tax return You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Can i efile my 2011 tax return   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Can i efile my 2011 tax return The number must be shown on the Form 1099-INT or other statement the bank sends you. Can i efile my 2011 tax return If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Can i efile my 2011 tax return (You also may be subject to “backup” withholding of income tax. Can i efile my 2011 tax return )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Can i efile my 2011 tax return Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Can i efile my 2011 tax return Prev  Up  Next   Home   More Online Publications