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File state taxes for free 9. File state taxes for free   Dispositions of Property Used in Farming Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Section 1231 Gains and LossesNonrecaptured section 1231 losses. File state taxes for free Depreciation RecaptureSection 1245 Property Section 1250 Property Installment Sale Other Dispositions Other GainsExceptions. File state taxes for free Amount to report as ordinary income. File state taxes for free Applicable percentage. File state taxes for free Amount to report as ordinary income. File state taxes for free Applicable percentage. File state taxes for free Introduction When you dispose of property used in your farm business, your taxable gain or loss is usually treated as ordinary income (which is taxed at the same rates as wages and interest income) or capital gain (which is generally taxed at lower rates) under the rules for section 1231 transactions. File state taxes for free When you dispose of depreciable property (section 1245 property or section 1250 property) at a gain, you may have to recognize all or part of the gain as ordinary income under the depreciation recapture rules. File state taxes for free Any gain remaining after applying the depreciation recapture rules is a section 1231 gain, which may be taxed as a capital gain. File state taxes for free Gains and losses from property used in farming are reported on Form 4797, Sales of Business Property. File state taxes for free Table 9-1 contains examples of items reported on Form 4797 and refers to the part of that form on which they first should be reported. File state taxes for free Topics - This chapter discusses: Section 1231 gains and losses Depreciation recapture Other gains Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. File state taxes for free Section 1231 Gains and Losses Section 1231 gains and losses are the taxable gains and losses from section 1231 transactions (explained below). File state taxes for free Their treatment as ordinary or capital gains depends on whether you have a net gain or a net loss from all of your section 1231 transactions in the tax year. File state taxes for free Table 9-1. File state taxes for free Where to First Report Certain Items on Form 4797 Type of property Held 1 year  or less Held more than  1 year 1 Depreciable trade or business property:       a Sold or exchanged at a gain Part II Part III (1245, 1250)   b Sold or exchanged at a loss Part II Part I 2 Farmland held less than 10 years for which soil, water, or land clearing expenses were deducted:       a Sold at a gain Part II Part III (1252)   b Sold at a loss Part II Part I 3 All other farmland Part II Part I 4 Disposition of cost-sharing payment property described in section 126 Part II Part III (1255) 5 Cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 24 mos. File state taxes for free Held 24 mos. File state taxes for free  or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised cattle and horses sold at a gain Part II Part I 6 Livestock other than cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 12 mos. File state taxes for free Held 12 mos. File state taxes for free   or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised livestock sold at a gain Part II Part I If you have a gain from a section 1231 transaction, first determine whether any of the gain is ordinary income under the depreciation recapture rules (explained later). File state taxes for free Do not take that gain into account as section 1231 gain. File state taxes for free Section 1231 transactions. File state taxes for free   Gain or loss on the following transactions is subject to section 1231 treatment. File state taxes for free Sale or exchange of cattle and horses. File state taxes for free The cattle and horses must be held for draft, breeding, dairy, or sporting purposes and held for 24 months or longer. File state taxes for free Sale or exchange of other livestock. File state taxes for free This livestock must be held for draft, breeding, dairy, or sporting purposes and held for 12 months or longer. File state taxes for free Other livestock includes hogs, mules, sheep, goats, donkeys, and other fur-bearing animals. File state taxes for free Other livestock does not include poultry. File state taxes for free Sale or exchange of depreciable personal property. File state taxes for free This property must be used in your business and held longer than 1 year. File state taxes for free Generally, property held for the production of rents or royalties is considered to be used in a trade or business. File state taxes for free Examples of depreciable personal property include farm machinery and trucks. File state taxes for free It also includes amortizable section 197 intangibles. File state taxes for free Sale or exchange of real estate. File state taxes for free This property must be used in your business and held longer than 1 year. File state taxes for free Examples are your farm or ranch (including barns and sheds). File state taxes for free Sale or exchange of unharvested crops. File state taxes for free The crop and land must be sold, exchanged, or involuntarily converted at the same time and to the same person, and the land must have been held longer than 1 year. File state taxes for free You cannot keep any right or option to reacquire the land directly or indirectly (other than a right customarily incident to a mortgage or other security transaction). File state taxes for free Growing crops sold with a leasehold on the land, even if sold to the same person in a single transaction, are not included. File state taxes for free Distributive share of partnership gains and losses. File state taxes for free Your distributive share must be from the sale or exchange of property listed above and held longer than 1 year (or for the required period for certain livestock). File state taxes for free Cutting or disposal of timber. File state taxes for free Special rules apply if you owned the timber longer than 1 year and elect to treat timber cutting as a sale or exchange, or you enter into a cutting contract, as described in chapter 8 under Timber . File state taxes for free Condemnation. File state taxes for free The condemned property (defined in chapter 11) must have been held longer than 1 year. File state taxes for free It must be business property or a capital asset held in connection with a trade or business or a transaction entered into for profit, such as investment property. File state taxes for free It cannot be property held for personal use. File state taxes for free Casualty or theft. File state taxes for free The casualty or theft must have affected business property, property held for the production of rents or royalties, or investment property (such as notes and bonds). File state taxes for free You must have held the property longer than 1 year. File state taxes for free However, if your casualty or theft losses are more than your casualty or theft gains, neither the gains nor the losses are taken into account in the section 1231 computation. File state taxes for free Section 1231 does not apply to personal casualty gains and losses. File state taxes for free See chapter 11 for information on how to treat those gains and losses. File state taxes for free If the property is not held for the required holding period, the transaction is not subject to section 1231 treatment, and any gain or loss is ordinary income reported in Part II of Form 4797. File state taxes for free See Table 9-1. File state taxes for free Property for sale to customers. File state taxes for free   A sale, exchange, or involuntary conversion of property held mainly for sale to customers is not a section 1231 transaction. File state taxes for free If you will get back all, or nearly all, of your investment in the property by selling it rather than by using it up in your business, it is property held mainly for sale to customers. File state taxes for free Treatment as ordinary or capital. File state taxes for free   To determine the treatment of section 1231 gains and losses, combine all of your section 1231 gains and losses for the year. File state taxes for free If you have a net section 1231 loss, it is an ordinary loss. File state taxes for free If you have a net section 1231 gain, it is ordinary income up to your nonrecaptured section 1231 losses from previous years, explained next. File state taxes for free The rest, if any, is long-term capital gain. File state taxes for free Nonrecaptured section 1231 losses. File state taxes for free   Your nonrecaptured section 1231 losses are your net section 1231 losses for the previous 5 years that have not been applied against a net section 1231 gain by treating the gain as ordinary income. File state taxes for free These losses are applied against your net section 1231 gain beginning with the earliest loss in the 5-year period. File state taxes for free Example. File state taxes for free In 2013, Ben has a $2,000 net section 1231 gain. File state taxes for free To figure how much he has to report as ordinary income and long-term capital gain, he must first determine his section 1231 gains and losses from the previous 5-year period. File state taxes for free From 2008 through 2012 he had the following section 1231 gains and losses. File state taxes for free Year Amount 2008 -0- 2009 -0- 2010 ($2,500) 2011 -0- 2012 $1,800   Ben uses this information to figure how to report his net section 1231 gain for 2013 as shown below. File state taxes for free 1) Net section 1231 gain (2013) $2,000 2) Net section 1231 loss (2010) ($2,500)   3) Net section 1231 gain (2012) 1,800   4) Remaining net section 1231 loss from prior 5 years ($700)   5) Gain treated as  ordinary income $700 6) Gain treated as long-term  capital gain $1,300 His remaining net section 1231 loss from 2010 is completely recaptured in 2013. File state taxes for free Depreciation Recapture If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if it is otherwise nontaxable) as ordinary income. File state taxes for free To figure any gain that must be reported as ordinary income, you must keep permanent records of the facts necessary to figure the depreciation or amortization allowed or allowable on your property. File state taxes for free For more information, see chapter 3 of Publication 544. File state taxes for free Section 1245 Property A gain on the disposition of section 1245 property is treated as ordinary income to the extent of depreciation allowed or allowable. File state taxes for free Any recognized gain that is more than the part that is ordinary income is a section 1231 gain. File state taxes for free See Treatment as ordinary or capital under Section 1231 Gains and Losses , earlier. File state taxes for free Section 1245 property includes any property that is or has been subject to an allowance for depreciation or amortization and that is any of the following types of property. File state taxes for free Personal property (either tangible or intangible). File state taxes for free Other tangible property (except buildings and their structural components) used as any of the following. File state taxes for free See Buildings and structural components below. File state taxes for free An integral part of manufacturing, production, or extraction, or of furnishing certain services. File state taxes for free A research facility in any of the activities in (a). File state taxes for free A facility in any of the activities in (a) above, for the bulk storage of fungible commodities (discussed later). File state taxes for free That part of real property (not included in (2)) with an adjusted basis reduced by (but not limited to) the following. File state taxes for free Amortization of certified pollution control facilities. File state taxes for free The section 179 expense deduction. File state taxes for free Deduction for clean-fuel vehicles and certain refueling property. File state taxes for free Expenditures to remove architectural and transportation barriers to the handicapped and elderly. File state taxes for free Certain reforestation expenditures (as described under Reforestation Costs in chapter 7. File state taxes for free Single purpose agricultural (livestock) or horticultural structures. File state taxes for free Storage facilities (except buildings and their structural components) used in distributing petroleum or any primary product of petroleum. File state taxes for free Buildings and structural components. File state taxes for free   Section 1245 property does not include buildings and structural components. File state taxes for free The term building includes a house, barn, warehouse, or garage. File state taxes for free The term structural component includes walls, floors, windows, doors, central air conditioning systems, light fixtures, etc. File state taxes for free   Do not treat a structure that is essentially machinery or equipment as a building or structural component. File state taxes for free Also, do not treat a structure that houses property used as an integral part of an activity as a building or structural component if the structure's use is so closely related to the property's use that the structure can be expected to be replaced when the property it initially houses is replaced. File state taxes for free   The fact that the structure is specially designed to withstand the stress and other demands of the property and cannot be used economically for other purposes indicates it is closely related to the use of the property it houses. File state taxes for free Structures such as oil and gas storage tanks, grain storage bins, and silos are not treated as buildings, but as section 1245 property. File state taxes for free Facility for bulk storage of fungible commodities. File state taxes for free   This is a facility used mainly for the bulk storage of fungible commodities. File state taxes for free Bulk storage means storage of a commodity in a large mass before it is used. File state taxes for free For example, if a facility is used to store oranges that have been sorted and boxed, it is not used for bulk storage. File state taxes for free To be fungible, a commodity must be such that one part may be used in place of another. File state taxes for free Gain Treated as Ordinary Income The gain treated as ordinary income on the sale, exchange, or involuntary conversion of section 1245 property, including a sale and leaseback transaction, is the lesser of the following amounts. File state taxes for free The depreciation (which includes any section 179 deduction claimed) and amortization allowed or allowable on the property. File state taxes for free The gain realized on the disposition (the amount realized from the disposition minus the adjusted basis of the property). File state taxes for free For any other disposition of section 1245 property, ordinary income is the lesser of (1) above or the amount by which its fair market value (FMV) is more than its adjusted basis. File state taxes for free For details, see chapter 3 of Publication 544. File state taxes for free Use Part III of Form 4797 to figure the ordinary income part of the gain. File state taxes for free Depreciation claimed on other property or claimed by other taxpayers. File state taxes for free   Depreciation and amortization include the amounts you claimed on the section 1245 property as well as the following depreciation and amortization amounts. File state taxes for free Amounts you claimed on property you exchanged for, or converted to, your section 1245 property in a like-kind exchange or involuntary conversion. File state taxes for free For details on exchanges of property that are not taxable, see Like-Kind Exchanges in chapter 8. File state taxes for free Amounts a previous owner of the section 1245 property claimed if your basis is determined with reference to that person's adjusted basis (for example, the donor's depreciation deductions on property you received as a gift and part of the transfer is a sale or exchange). File state taxes for free Example. File state taxes for free Jeff Free paid $120,000 for a tractor in 2012. File state taxes for free On February 23, 2013, he traded it for a chopper and paid an additional $30,000. File state taxes for free To figure his depreciation deduction on the chopper for the current year, Jeff continues to use the basis of the tractor as he would have before the trade. File state taxes for free Jeff can also depreciate the additional $30,000 for the chopper. File state taxes for free Depreciation and amortization. File state taxes for free   Depreciation and amortization deductions that must be recaptured as ordinary income include (but are not limited to) the following items. File state taxes for free See Depreciation Recapture in chapter 3 of Publication 544 for more details. File state taxes for free Ordinary depreciation deductions. File state taxes for free Section 179 deduction (see chapter 7). File state taxes for free Any special depreciation allowance. File state taxes for free Amortization deductions for all the following costs. File state taxes for free Acquiring a lease. File state taxes for free Lessee improvements. File state taxes for free Pollution control facilities. File state taxes for free Reforestation expenses. File state taxes for free Section 197 intangibles. File state taxes for free Qualified disaster expenses. File state taxes for free Franchises, trademarks, and trade names acquired before August 11, 1993. File state taxes for free Example. File state taxes for free You file your returns on a calendar year basis. File state taxes for free In February 2011, you bought and placed in service for 100% use in your farming business a light-duty truck (5-year property) that cost $10,000. File state taxes for free You used the half-year convention and your MACRS deductions for the truck were $1,500 in 2011 and $2,550 in 2012. File state taxes for free You did not claim the section 179 expense deduction for the truck. File state taxes for free You sold it in May 2013 for $7,000. File state taxes for free The MACRS deduction in 2013, the year of sale, is $893 (½ of $1,785). File state taxes for free Figure the gain treated as ordinary income as follows. File state taxes for free 1) Amount realized $7,000 2) Cost (February 2011) $10,000   3) Depreciation allowed or allowable (MACRS deductions: $1,500 + $2,550 + $893) 4,943   4) Adjusted basis (subtract line 3 from line 2) $5,057 5) Gain realized (subtract line 4 from line 1) 1,943 6) Gain treated as ordinary income (lesser of line 3 or line 5) $1,943 Depreciation allowed or allowable. File state taxes for free   You generally use the greater of the depreciation allowed or allowable when figuring the part of gain to report as ordinary income. File state taxes for free If, in prior years, you have consistently taken proper deductions under one method, the amount allowed for your prior years will not be increased even though a greater amount would have been allowed under another proper method. File state taxes for free If you did not take any deduction at all for depreciation, your adjustments to basis for depreciation allowable are figured by using the straight line method. File state taxes for free This treatment applies only when figuring what part of the gain is treated as ordinary income under the rules for section 1245 depreciation recapture. File state taxes for free Disposition of plants and animals. File state taxes for free   If you elect not to use the uniform capitalization rules (see chapter 6), you must treat any plant you produce as section 1245 property. File state taxes for free If you have a gain on the property's disposition, you must recapture the pre-productive expenses you would have capitalized if you had not made the election by treating the gain, up to the amount of these expenses, as ordinary income. File state taxes for free For section 1231 transactions, show these expenses as depreciation on Form 4797, Part III, line 22. File state taxes for free For plant sales that are reported on Schedule F (1040), Profit or Loss From Farming, this recapture rule does not change the reporting of income because the gain is already ordinary income. File state taxes for free You can use the farm-price method or the unit-livestock-price method discussed in  chapter 2 to figure these expenses. File state taxes for free Example. File state taxes for free Janet Maple sold her apple orchard in 2013 for $80,000. File state taxes for free Her adjusted basis at the time of sale was $60,000. File state taxes for free She bought the orchard in 2006, but the trees did not produce a crop until 2009. File state taxes for free Her pre-productive expenses were $6,000. File state taxes for free She elected not to use the uniform capitalization rules. File state taxes for free Janet must treat $6,000 of the gain as ordinary income. File state taxes for free Section 1250 Property Section 1250 property includes all real property subject to an allowance for depreciation that is not and never has been section 1245 property. File state taxes for free It includes buildings and structural components that are not section 1245 property (discussed earlier). File state taxes for free It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. File state taxes for free A fee simple interest in land is not section 1250 property because, like land, it is not depreciable. File state taxes for free Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable. File state taxes for free To determine the additional depreciation on section 1250 property, see Depreciation Recapture in chapter 3 of Publication 544. File state taxes for free You will not have additional depreciation if any of the following apply to the property disposed of. File state taxes for free You figured depreciation for the property using the straight line method or any other method that does not result in depreciation that is more than the amount figured by the straight line method and you have held the property longer than 1 year. File state taxes for free You chose the alternate ACRS (straight line) method for the property, which was a type of 15-, 18-, or 19-year real property covered by the section 1250 rules. File state taxes for free The property was nonresidential real property placed in service after 1986 (or after July 31, 1986, if the choice to use MACRS was made) and you held it longer than 1 year. File state taxes for free These properties are depreciated using the straight line method. File state taxes for free Installment Sale If you report the sale of property under the installment method, any depreciation recapture under section 1245 or 1250 is taxable as ordinary income in the year of sale. File state taxes for free This applies even if no payments are received in that year. File state taxes for free If the gain is more than the depreciation recapture income, report the rest of the gain using the rules of the installment method. File state taxes for free For this purpose, include the recapture income in your installment sale basis to determine your gross profit on the installment sale. File state taxes for free If you dispose of more than one asset in a single transaction, you must separately figure the gain on each asset so that it may be properly reported. File state taxes for free To do this, allocate the selling price and the payments you receive in the year of sale to each asset. File state taxes for free Report any depreciation recapture income in the year of sale before using the installment method for any remaining gain. File state taxes for free For more information on installment sales, see chapter 10. File state taxes for free Other Dispositions Chapter 3 of Publication 544 discusses the tax treatment of the following transfers of depreciable property. File state taxes for free By gift. File state taxes for free At death. File state taxes for free In like-kind exchanges. File state taxes for free In involuntary conversions. File state taxes for free Publication 544 also explains how to handle a single transaction involving multiple properties. File state taxes for free Other Gains This section discusses gain on the disposition of farmland for which you were allowed either of the following. File state taxes for free Deductions for soil and water conservation expenditures (section 1252 property). File state taxes for free Exclusions from income for certain cost sharing payments (section 1255 property). File state taxes for free Section 1252 property. File state taxes for free   If you disposed of farmland you held more than 1 year and less than 10 years at a gain and you were allowed deductions for soil and water conservation expenses for the land, as discussed in chapter 5, you must treat part of the gain as ordinary income and treat the balance as section 1231 gain. File state taxes for free Exceptions. File state taxes for free   Do not treat gain on the following transactions as gain on section 1252 property. File state taxes for free Disposition of farmland by gift. File state taxes for free Transfer of farm property at death (except for income in respect of a decedent). File state taxes for free For more information, see Regulations section 1. File state taxes for free 1252-2. File state taxes for free Amount to report as ordinary income. File state taxes for free   You report as ordinary income the lesser of the following amounts. File state taxes for free Your gain (determined by subtracting the adjusted basis from the amount realized from a sale, exchange, or involuntary conversion, or the FMV for all other dispositions). File state taxes for free The total deductions allowed for soil and water conservation expenses multiplied by the applicable percentage, discussed next. File state taxes for free Applicable percentage. File state taxes for free   The applicable percentage is based on the length of time you held the land. File state taxes for free If you dispose of your farmland within 5 years after the date you acquired it, the percentage is 100%. File state taxes for free If you dispose of the land within the 6th through 9th year after you acquired it, the applicable percentage is reduced by 20% a year for each year or part of a year you hold the land after the 5th year. File state taxes for free If you dispose of the land 10 or more years after you acquired it, the percentage is 0%, and the entire gain is a section 1231 gain. File state taxes for free Example. File state taxes for free You acquired farmland on January 19, 2005. File state taxes for free On October 3, 2013, you sold the land at a $30,000 gain. File state taxes for free Between January 1 and October 3, 2013, you incur soil and water conservation expenditures of $15,000 for the land that are fully deductible in 2013. File state taxes for free The applicable percentage is 40% since you sold the land within the 8th year after you acquired it. File state taxes for free You treat $6,000 (40% of $15,000) of the $30,000 gain as ordinary income and the $24,000 balance as a section 1231 gain. File state taxes for free Section 1255 property. File state taxes for free   If you receive certain cost-sharing payments on property and you exclude those payments from income (as discussed in chapter 3), you may have to treat part of any gain as ordinary income and treat the balance as a section 1231 gain. File state taxes for free If you chose not to exclude these payments, you will not have to recognize ordinary income under this provision. File state taxes for free Amount to report as ordinary income. File state taxes for free   You report as ordinary income the lesser of the following amounts. File state taxes for free The applicable percentage of the total excluded cost-sharing payments. File state taxes for free The gain on the disposition of the property. File state taxes for free You do not report ordinary income under this rule to the extent the gain is recognized as ordinary income under sections 1231 through 1254, 1256, and 1257. File state taxes for free However, if applicable, gain reported under this rule must be reported regardless of any contrary provisions (including nonrecognition provisions) under any other section. File state taxes for free Applicable percentage. File state taxes for free   The applicable percentage of the excluded cost-sharing payments to be reported as ordinary income is based on the length of time you hold the property after receiving the payments. File state taxes for free If the property is held less than 10 years after you receive the payments, the percentage is 100%. File state taxes for free After 10 years, the percentage is reduced by 10% a year, or part of a year, until the rate is 0%. File state taxes for free Form 4797, Part III. File state taxes for free   Use Form 4797, Part III, to figure the ordinary income part of a gain from the sale, exchange, or involuntary conversion of section 1252 property and section 1255 property. 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File state taxes for free Publication 524 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. File state taxes for free Tax questions. File state taxes for free Useful Items - You may want to see: Reminders Future developments. File state taxes for free  For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www. File state taxes for free irs. File state taxes for free gov/pub524. File state taxes for free Photographs of missing children. File state taxes for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File state taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state taxes for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File state taxes for free Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. File state taxes for free This publication explains: Who qualifies for the credit for the elderly or the disabled, and How to figure the credit. File state taxes for free You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. File state taxes for free Comments and suggestions. File state taxes for free   We welcome your comments about this publication and your suggestions for future editions. File state taxes for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File state taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File state taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state taxes for free   You can send your comments from www. File state taxes for free irs. File state taxes for free gov/formspubs/. File state taxes for free Click on “More Information” and then on “Comment on Tax Forms and Publications”. File state taxes for free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File state taxes for free Ordering forms and publications. File state taxes for free   Visit www. File state taxes for free irs. File state taxes for free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File state taxes for free Internal Revenue Service 1201 N. File state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File state taxes for free   If you have a tax question, check the information available on IRS. File state taxes for free gov or call 1-800-829-1040. File state taxes for free We cannot answer tax questions sent to either of the above addresses. File state taxes for free Useful Items - You may want to see: Publication 554 Tax Guide for Seniors Form (and instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help , near the end of this publication, for information about getting this publication and form. File state taxes for free Prev  Up  Next   Home   More Online Publications