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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Federal Tax Tables 2011

H&r Block State Tax CouponHr Block Free EfileForms To File 2012 TaxesState Tax Return1040ez Income Tax FormFree Tax Filing For MilitaryHow To Do Your TaxesFree Turbo Tax Filing 2013File My 2009 Taxes Online FreeMyfreetaxsAmmending TaxesAmended TaxFiling An Extension For TaxesFile 2011 Taxes In 2013 Free2010 Ez Tax FormWhere Do I Send My 2012 Tax ReturnFree State Tax OnlineFree 1040 Ez FormsTaxact2010E File Tax Extension For FreeH And R Block Free For MilitaryWhere To File 1040x For 2012Filing State Income Tax ReturnIrs Forms 1040Tax Form1040ez Free File OnlineFiling A 1040 EzI Need To File My 2011 Tax ReturnEz1040Free 2011 Taxes OnlineAmended 1040xH R Block Home 2012Ez Form 1040File My Taxes For FreeIncome Tax Ez FormBest Online Tax Software For MilitaryAmend 2010 Tax ReturnFree H & R Block Tax FilingAmend Taxes 2010Ez 1040 Form 2012

Federal Tax Tables 2011

Federal tax tables 2011 4. Federal tax tables 2011   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Federal tax tables 2011 General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Federal tax tables 2011 This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Federal tax tables 2011 A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Federal tax tables 2011 You can enter into more than one salary reduction agreement during a year. Federal tax tables 2011 More than one 403(b) account. Federal tax tables 2011 If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Federal tax tables 2011 403(b) plan and another retirement plan. Federal tax tables 2011 If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Federal tax tables 2011 The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Federal tax tables 2011 Roth contribution program. Federal tax tables 2011   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Federal tax tables 2011 Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Federal tax tables 2011   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Federal tax tables 2011 For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Federal tax tables 2011 Excess elective deferrals. Federal tax tables 2011   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Federal tax tables 2011 General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Federal tax tables 2011 This limit applies without regard to community property laws. Federal tax tables 2011 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Federal tax tables 2011 If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Federal tax tables 2011 To determine whether you have 15 years of service with your employer, see Years of Service , next. Federal tax tables 2011 Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Federal tax tables 2011 How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Federal tax tables 2011 You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Federal tax tables 2011 If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Federal tax tables 2011 Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Federal tax tables 2011 Figuring Your Years of Service Take the following rules into account when figuring your years of service. Federal tax tables 2011 Status of employer. Federal tax tables 2011   Your years of service include only periods during which your employer was a qualified employer. Federal tax tables 2011 Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Federal tax tables 2011 Service with one employer. Federal tax tables 2011   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Federal tax tables 2011 Church employee. Federal tax tables 2011   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Federal tax tables 2011 For more information about church employees, see chapter 5. Federal tax tables 2011 Self-employed ministers. Federal tax tables 2011   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Federal tax tables 2011 Total years of service. Federal tax tables 2011   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Federal tax tables 2011 Example. Federal tax tables 2011 The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Federal tax tables 2011 Marsha began working with ABC schools in September 2009. Federal tax tables 2011 She has always worked full-time for each annual work period. Federal tax tables 2011 At the end of 2013, Marsha had 4. Federal tax tables 2011 5 years of service with ABC Public Schools, as shown in Table 4-1. Federal tax tables 2011 Table 4-1. Federal tax tables 2011 Marsha's Years of Service Note. Federal tax tables 2011 This table shows how Marsha figures her years of service, as explained in the previous example. Federal tax tables 2011 Year Period Worked Portion of Work Period Years of Service 2009 Sept. Federal tax tables 2011 –Dec. Federal tax tables 2011 . Federal tax tables 2011 5 year . Federal tax tables 2011 5 year 2010 Feb. Federal tax tables 2011 –May . Federal tax tables 2011 5 year 1 year Sept. Federal tax tables 2011 –Dec. Federal tax tables 2011 . Federal tax tables 2011 5 year 2011 Feb. Federal tax tables 2011 –May . Federal tax tables 2011 5 year 1 year Sept. Federal tax tables 2011 –Dec. Federal tax tables 2011 . Federal tax tables 2011 5 year 2012 Feb. Federal tax tables 2011 –May . Federal tax tables 2011 5 year 1 year Sept. Federal tax tables 2011 –Dec. Federal tax tables 2011 . Federal tax tables 2011 5 year 2013 Feb. Federal tax tables 2011 –May . Federal tax tables 2011 5 year 1 year Sept. Federal tax tables 2011 –Dec. Federal tax tables 2011 . Federal tax tables 2011 5 year Total years of service 4. Federal tax tables 2011 5 years Full-time or part-time. Federal tax tables 2011   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Federal tax tables 2011 When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Federal tax tables 2011 Employer's annual work period. Federal tax tables 2011   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Federal tax tables 2011 Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Federal tax tables 2011 Note. Federal tax tables 2011 You cannot accumulate more than 1 year of service in a 12-month period. Federal tax tables 2011 Example. Federal tax tables 2011 All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Federal tax tables 2011 Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Federal tax tables 2011 Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Federal tax tables 2011 Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Federal tax tables 2011 In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Federal tax tables 2011 How to compare. Federal tax tables 2011   You can use any method that reasonably and accurately reflects the amount of work required. Federal tax tables 2011 For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Federal tax tables 2011   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Federal tax tables 2011 Example. Federal tax tables 2011 An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Federal tax tables 2011   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Federal tax tables 2011 Full year of service. Federal tax tables 2011   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Federal tax tables 2011 Example. Federal tax tables 2011 If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Federal tax tables 2011 Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Federal tax tables 2011 Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Federal tax tables 2011 Full-time for part of the year. Federal tax tables 2011   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Federal tax tables 2011 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Federal tax tables 2011 Example. Federal tax tables 2011 Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Federal tax tables 2011 The annual work period for the college is 8 months (February through May and July through October). Federal tax tables 2011 Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Federal tax tables 2011 Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Federal tax tables 2011   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Federal tax tables 2011 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Federal tax tables 2011 Example. Federal tax tables 2011 Vance teaches one course at a local medical school. Federal tax tables 2011 He teaches 3 hours per week for two semesters. Federal tax tables 2011 Other faculty members at the same school teach 9 hours per week for two semesters. Federal tax tables 2011 The annual work period of the medical school is two semesters. Federal tax tables 2011 An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Federal tax tables 2011 Given these facts, Vance has worked part-time for a full annual work period. Federal tax tables 2011 Vance has completed 1/3 of a year of service, figured as shown below. Federal tax tables 2011 Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Federal tax tables 2011   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Federal tax tables 2011   Figure the first fraction as though you had worked full-time for part of the annual work period. Federal tax tables 2011 The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Federal tax tables 2011 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Federal tax tables 2011   Figure the second fraction as though you had worked part-time for the entire annual work period. Federal tax tables 2011 The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Federal tax tables 2011 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Federal tax tables 2011   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Federal tax tables 2011 Example. Federal tax tables 2011 Maria, an attorney, teaches a course for one semester at a law school. Federal tax tables 2011 She teaches 3 hours per week. Federal tax tables 2011 The annual work period for teachers at the school is two semesters. Federal tax tables 2011 All full-time instructors at the school are required to teach 12 hours per week. Federal tax tables 2011 Based on these facts, Maria is employed part-time for part of the annual work period. Federal tax tables 2011 Her year of service for this year is determined by multiplying two fractions. Federal tax tables 2011 Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Federal tax tables 2011 Example Floyd has figured his limit on annual additions. Federal tax tables 2011 The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Federal tax tables 2011 Figuring Floyd's limit on elective deferrals. Federal tax tables 2011   Floyd has been employed with his current employer for less than 15 years. Federal tax tables 2011 He is not eligible for the special 15-year increase. Federal tax tables 2011 Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Federal tax tables 2011 Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Federal tax tables 2011 Additionally, Floyd's employer does not offer a Roth contribution program. Federal tax tables 2011 Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Federal tax tables 2011 Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Federal tax tables 2011 Table 4-2. Federal tax tables 2011 Worksheet 1. Federal tax tables 2011 Maximum Amount Contributable (MAC) Note. Federal tax tables 2011 Use this worksheet to figure your MAC. Federal tax tables 2011 Part I. Federal tax tables 2011 Limit on Annual Additions     1. Federal tax tables 2011 Enter your includible compensation for your most recent year of service 1. Federal tax tables 2011 $70,475 2. Federal tax tables 2011 Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Federal tax tables 2011 52,000 3. Federal tax tables 2011 Enter the lesser of line 1 or line 2. Federal tax tables 2011 This is your limit on annual additions 3. Federal tax tables 2011 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Federal tax tables 2011     Part II. Federal tax tables 2011 Limit on Elective Deferrals     4. Federal tax tables 2011 Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Federal tax tables 2011 17,500   Note. Federal tax tables 2011 If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Federal tax tables 2011 If not, enter zero (-0-) on line 16 and go to line 17. Federal tax tables 2011     5. Federal tax tables 2011 Amount per year of service 5. Federal tax tables 2011 5,000 6. Federal tax tables 2011 Enter your years of service 6. Federal tax tables 2011   7. Federal tax tables 2011 Multiply line 5 by line 6 7. Federal tax tables 2011   8. Federal tax tables 2011 Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Federal tax tables 2011   9. Federal tax tables 2011 Subtract line 8 from line 7. Federal tax tables 2011 If zero or less, enter zero (-0-) 9. Federal tax tables 2011   10. Federal tax tables 2011 Maximum increase in limit for long service 10. Federal tax tables 2011 15,000 11. Federal tax tables 2011 Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Federal tax tables 2011   12. Federal tax tables 2011 Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Federal tax tables 2011   13. Federal tax tables 2011 Add lines 11 and 12 13. Federal tax tables 2011   14. Federal tax tables 2011 Subtract line 13 from line 10 14. Federal tax tables 2011   15. Federal tax tables 2011 Maximum additional contributions 15. Federal tax tables 2011 3,000 16. Federal tax tables 2011 Enter the least of lines 9, 14, or 15. Federal tax tables 2011 This is your increase in the limit for long service 16. Federal tax tables 2011 -0- 17. Federal tax tables 2011 Add lines 4 and 16. Federal tax tables 2011 This is your limit on elective deferrals 17. Federal tax tables 2011 17,500   Part III. Federal tax tables 2011 Maximum Amount Contributable     18. Federal tax tables 2011 If you had only nonelective contributions, enter the amount from line 3. Federal tax tables 2011 This is your MAC. Federal tax tables 2011    If you had only elective deferrals, enter the lesser of lines 3 or 17. Federal tax tables 2011 This is your MAC. Federal tax tables 2011    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Federal tax tables 2011 This is your MAC. Federal tax tables 2011 (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Federal tax tables 2011 ) 18. Federal tax tables 2011 $17,500 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Income from Abroad is Taxable

Many United States (U.S.) citizens and resident aliens receive income from foreign sources. There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with accounts in Liechtenstein. The interest of the IRS, however, extends beyond accounts in Liechtenstein to accounts anywhere in the world. Consequently, the IRS reminds you to report your worldwide income on your U.S. tax return.

If you are a U.S. citizen or resident alien, you must report income from all sources within and outside of the U.S. This is true whether or not you receive a Form W-2 Wage and Tax Statement,  a Form 1099 (Information Return) or the foreign equivalents.    See Publication 525, Taxable and Nontaxable Income for more information.

Additionally, if you are a U.S. citizen or resident alien, the rules for filing income, estate and gift tax returns and for paying estimated tax are generally the same whether you are living in the U.S. or abroad.

Hiding Income Offshore

Not reporting income from foreign sources may be a crime.  The IRS and its international partners are pursuing those who hide income or assets offshore to evade taxes. Specially trained IRS examiners focus on aggressive international tax planning, including the abusive use of entities and structures established in foreign jurisdictions.  The goal is to ensure U.S. citizens and residents are accurately reporting their income and paying the correct tax. 

Foreign Financial Accounts

In addition to reporting your worldwide income, you must also report on your U.S. tax return whether you have any foreign bank or investment accounts.  The Bank Secrecy Act requires you to file a Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), if:

  • You have financial interest in, signature authority, or other authority over one or more accounts in a foreign country, and
  • The aggregate value of all foreign financial accounts exceeds $10,000 at any time during the calendar year.

More information on foreign financial account reporting requirements is in News Release FS-2007-15, Foreign Financial Accounts Reporting Requirements and Publication 4261, Do You have a Foreign Financial Account?

Consequences for Evading Taxes on Foreign Source Income

You will face serious consequences if the IRS finds you have unreported income or undisclosed foreign financial accounts.  These consequences can include not only the additional taxes, but also substantial penalties, interest, fines and even imprisonment.

Reporting Promoters of Off-Shore Tax Avoidance Schemes

The IRS encourages you to report promoters of off-shore tax avoidance schemes.  Whistleblowers who provide allegations of fraud to the IRS may be eligible for a reward by filing Form 211, Application for Award for Original Information, and following the procedures outlined in Notice 2008-4, Claims Submitted to the IRS Whistleblower Office under Section 7623.

Page Last Reviewed or Updated: 29-Nov-2013

The Federal Tax Tables 2011

Federal tax tables 2011 Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Federal tax tables 2011 B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Federal tax tables 2011 C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Federal tax tables 2011 Copyrights, Copyrights. Federal tax tables 2011 Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Federal tax tables 2011 Capitalized costs, Activities subject to the rules. Federal tax tables 2011 , Deducting vs. Federal tax tables 2011 Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Federal tax tables 2011 Real estate taxes, Real estate taxes. Federal tax tables 2011 Real property, Real Property Settlement costs (fees), Settlement costs. Federal tax tables 2011 D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Federal tax tables 2011 Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Federal tax tables 2011 Franchises, Franchises, trademarks, and trade names. Federal tax tables 2011 Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Federal tax tables 2011 M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Federal tax tables 2011 Points, Points. Federal tax tables 2011 Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Federal tax tables 2011 Real property, Real Property S Settlement costs (fees), Settlement costs. Federal tax tables 2011 Special-use valuation, Special-use valuation. Federal tax tables 2011 Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Federal tax tables 2011 T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Federal tax tables 2011 Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Federal tax tables 2011 Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Federal tax tables 2011 Exceptions, Exceptions. Federal tax tables 2011 Prev  Up     Home   More Online Publications