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Filing 2011 Tax Return

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Filing 2011 Tax Return

Filing 2011 tax return Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. Filing 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2011 tax return 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. Filing 2011 tax return Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. Filing 2011 tax return It explains the tax law in plain language so it will be easier to understand. Filing 2011 tax return However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Filing 2011 tax return Note. Filing 2011 tax return This publication is not revised on an annual basis. Filing 2011 tax return To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. Filing 2011 tax return irs. Filing 2011 tax return gov/formspubs. Filing 2011 tax return Comments and suggestions. Filing 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. Filing 2011 tax return   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Filing 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2011 tax return   You can email us at *taxforms@irs. Filing 2011 tax return gov (The asterisk must be included in the address). Filing 2011 tax return Please put “Publications Comment” on the subject line. Filing 2011 tax return You can also send us comments at www. Filing 2011 tax return irs. Filing 2011 tax return gov/formspubs/. Filing 2011 tax return Select “Comment on Tax Forms and Publications” under “Information about. Filing 2011 tax return ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing 2011 tax return Tax questions. Filing 2011 tax return   If you have a tax question, visit IRS. Filing 2011 tax return gov or call 1-800-829-1040. Filing 2011 tax return We cannot answer tax questions at either of the addresses listed above. Filing 2011 tax return Ordering forms and publications. Filing 2011 tax return   Visit www. Filing 2011 tax return irs. Filing 2011 tax return gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. Filing 2011 tax return Additional forms. Filing 2011 tax return   A list of other forms and statements that a corporation may need to file is included at the end of this publication. Filing 2011 tax return Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications
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The Filing 2011 Tax Return

Filing 2011 tax return Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Filing 2011 tax return Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Filing 2011 tax return Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Filing 2011 tax return , Adjustment of partner's basis in partnership. Filing 2011 tax return , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Filing 2011 tax return , Basis adjustment due to casualty loss. Filing 2011 tax return Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Filing 2011 tax return Change in use, Property changed from personal use. Filing 2011 tax return Cost, Cost as Basis Depreciable basis, Depreciable basis. Filing 2011 tax return Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Filing 2011 tax return Term interest, Basis adjustments. Filing 2011 tax return Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Filing 2011 tax return Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Filing 2011 tax return Casualty loss, effect of, Basis adjustment due to casualty loss. Filing 2011 tax return Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Filing 2011 tax return Computer (see Listed property) Computer software, Computer software. Filing 2011 tax return , Off-the-shelf computer software. Filing 2011 tax return Containers, Containers. Filing 2011 tax return Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Filing 2011 tax return Copyright, Patents and copyrights. Filing 2011 tax return (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Filing 2011 tax return Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Filing 2011 tax return , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Filing 2011 tax return Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Filing 2011 tax return Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Filing 2011 tax return , Election of ADS. Filing 2011 tax return Declining balance (150% DB) method, 150% election. Filing 2011 tax return Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Filing 2011 tax return Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Filing 2011 tax return Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Filing 2011 tax return Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Filing 2011 tax return Free tax services, Free help with your tax return. Filing 2011 tax return G General asset account Abusive transaction, Abusive transactions. Filing 2011 tax return Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Filing 2011 tax return General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Filing 2011 tax return Qualified infrastructure property, Qualified infrastructure property. Filing 2011 tax return Qualified property, Qualified property. Filing 2011 tax return Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Filing 2011 tax return Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Filing 2011 tax return Investment use of property, partial, Partial business or investment use. Filing 2011 tax return Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Filing 2011 tax return Leasehold improvement property, defined, Qualified leasehold improvement property. Filing 2011 tax return , Qualified leasehold improvement property. Filing 2011 tax return Life tenant, Life tenant. Filing 2011 tax return (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Filing 2011 tax return Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Filing 2011 tax return Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Filing 2011 tax return Improvements to, Improvements to listed property. Filing 2011 tax return Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Filing 2011 tax return Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Filing 2011 tax return M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Filing 2011 tax return , Office in the home. Filing 2011 tax return Ownership, incidents of, Incidents of ownership. Filing 2011 tax return P Partial business use, Partial business use. Filing 2011 tax return Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Filing 2011 tax return (see also Section 197 intangibles) Personal property, Personal property. Filing 2011 tax return Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Filing 2011 tax return , Leased property. Filing 2011 tax return Listed, What Is Listed Property? Personal, Personal property. Filing 2011 tax return Real, Real property. Filing 2011 tax return Retired from service, Retired From Service Tangible personal, Tangible personal property. Filing 2011 tax return Term interest, Certain term interests in property. Filing 2011 tax return Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Filing 2011 tax return , Qualified leasehold improvement property. Filing 2011 tax return Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Filing 2011 tax return Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Filing 2011 tax return General asset account, abusive transaction, Abusive transactions. Filing 2011 tax return Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Filing 2011 tax return Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Filing 2011 tax return , Related persons. Filing 2011 tax return , Related persons. Filing 2011 tax return , Related persons. Filing 2011 tax return , Related person. Filing 2011 tax return , Related persons. Filing 2011 tax return Rent-to-own property, defined, Qualified rent-to-own property. Filing 2011 tax return Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Filing 2011 tax return Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Filing 2011 tax return Revoking ADS election, Electing ADS. Filing 2011 tax return General asset account election, Revoking an election. Filing 2011 tax return Section 179 election, Revoking an election. Filing 2011 tax return S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Filing 2011 tax return Carryover, Carryover of disallowed deduction. Filing 2011 tax return Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Filing 2011 tax return Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Filing 2011 tax return Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Filing 2011 tax return , Off-the-shelf computer software. Filing 2011 tax return Sound recording, Films, video tapes, and recordings. Filing 2011 tax return Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Filing 2011 tax return Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Filing 2011 tax return T Tangible personal property, Tangible personal property. Filing 2011 tax return Term interest, Certain term interests in property. Filing 2011 tax return Trade-in of property, Trade-in of other property. Filing 2011 tax return Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Filing 2011 tax return Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Filing 2011 tax return MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications