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Forms 1040 Es

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Forms 1040 Es

Forms 1040 es Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome That Must Be Distributed Currently Other Amounts Distributed Discharge of a Legal Obligation Character of Distributions How and When To Report Bequest Termination of Estate Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. Forms 1040 es Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. Forms 1040 es An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. Forms 1040 es In general, an executor and an administrator perform the same duties and have the same responsibilities. Forms 1040 es For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. Forms 1040 es It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. Forms 1040 es Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. Forms 1040 es The personal representative also must perform the following duties. Forms 1040 es Apply for an employer identification number (EIN) for the estate. Forms 1040 es File all tax returns, including income, estate and gift tax returns, when due. Forms 1040 es Pay the tax determined up to the date of discharge from duties. Forms 1040 es Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. Forms 1040 es If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. Forms 1040 es Penalty. Forms 1040 es   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. Forms 1040 es Reliance on an agent (attorney, accountant, etc. Forms 1040 es ) is not reasonable cause for late filing. Forms 1040 es It is the personal representative's duty to file the returns for the decedent and the estate when due. Forms 1040 es Identification number. Forms 1040 es   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. Forms 1040 es You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. Forms 1040 es You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. Forms 1040 es   You can get an EIN by applying online at www. Forms 1040 es irs. Forms 1040 es gov (click on "Apply for an EIN Online" under the Tools heading). Forms 1040 es Generally, if you apply online, you will receive your EIN immediately upon completing the application. Forms 1040 es You can also apply using Form SS-4, Application for Employer Identification Number. Forms 1040 es Generally, if you apply by mail, it takes about 4 weeks to get your EIN. Forms 1040 es See the form instructions for other ways to apply. Forms 1040 es   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. Forms 1040 es After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. Forms 1040 es As the personal representative handling the estate, you must furnish this identification number to the payer. Forms 1040 es For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. Forms 1040 es If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. Forms 1040 es   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). Forms 1040 es Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. Forms 1040 es    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. Forms 1040 es Also do not use it to make estimated tax payments for a tax year after the year of death. Forms 1040 es Penalty. Forms 1040 es   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. Forms 1040 es You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. Forms 1040 es Notice of fiduciary relationship. Forms 1040 es   The term fiduciary means any person acting for another person. Forms 1040 es It applies to persons who have positions of trust on behalf of others. Forms 1040 es A personal representative for a decedent's estate is a fiduciary. Forms 1040 es Form 56. Forms 1040 es   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. Forms 1040 es Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. Forms 1040 es See the Instructions for Form 56 for filing requirements and other information. Forms 1040 es   File Form 56 as soon as all the necessary information (including the EIN) is available. Forms 1040 es It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. Forms 1040 es The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. Forms 1040 es Termination of fiduciary relationship. Forms 1040 es   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. Forms 1040 es See Form 56 and its instructions for more information. Forms 1040 es   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. Forms 1040 es See below for a discussion of these forms. Forms 1040 es Request for prompt assessment (charge) of tax. Forms 1040 es   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. Forms 1040 es However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. Forms 1040 es This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. Forms 1040 es This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. Forms 1040 es This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. Forms 1040 es Form 4810. Forms 1040 es   Form 4810 can be used for making this request. Forms 1040 es It must be filed separately from any other document. Forms 1040 es   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. Forms 1040 es You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. Forms 1040 es This applies even though the returns were filed before the decedent's death. Forms 1040 es Failure to report income. Forms 1040 es   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. Forms 1040 es However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. Forms 1040 es Request for discharge from personal liability for tax. Forms 1040 es   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. Forms 1040 es The request must be made after the returns for those taxes are filed. Forms 1040 es To make the request, file Form 5495. Forms 1040 es For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. Forms 1040 es   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. Forms 1040 es If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. Forms 1040 es If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. Forms 1040 es    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. Forms 1040 es Insolvent estate. Forms 1040 es   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. Forms 1040 es Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. Forms 1040 es The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. Forms 1040 es The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. Forms 1040 es Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. Forms 1040 es Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. Forms 1040 es If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. Forms 1040 es If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. Forms 1040 es If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. Forms 1040 es Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. Forms 1040 es A surviving spouse, under certain circumstances, may have to file the returns for the decedent. Forms 1040 es See Joint Return, later. Forms 1040 es Return for preceding year. Forms 1040 es   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. Forms 1040 es The return for that year will be a regular return and the personal representative must file it. Forms 1040 es Example. Forms 1040 es Samantha Smith died on March 21, 2013, before filing her 2012 tax return. Forms 1040 es Her personal representative must file her 2012 return by April 15, 2013. Forms 1040 es Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. Forms 1040 es Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Forms 1040 es If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. Forms 1040 es If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. Forms 1040 es Third party designee. Forms 1040 es   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. Forms 1040 es This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. Forms 1040 es It also allows the designee to perform certain actions. Forms 1040 es See the Instructions for Form 1040 for details. Forms 1040 es Signature. Forms 1040 es   If a personal representative has been appointed, that person must sign the return. Forms 1040 es If it is a joint return, the surviving spouse must also sign it. Forms 1040 es If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. Forms 1040 es ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Forms 1040 es ” Paid preparer. Forms 1040 es   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. Forms 1040 es See the Form 1040 instructions for details. Forms 1040 es When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. Forms 1040 es A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. Forms 1040 es However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. Forms 1040 es The tax return must be prepared for the year of death regardless of when during the year death occurred. Forms 1040 es Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. Forms 1040 es A tax return for a decedent can be electronically filed. Forms 1040 es A personal representative may also obtain an income tax filing extension on behalf of a decedent. Forms 1040 es Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. Forms 1040 es Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. Forms 1040 es It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. Forms 1040 es In general, filing status depends on whether the decedent was considered single or married at the time of death. Forms 1040 es See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Forms 1040 es Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. Forms 1040 es Also, the decedent may be entitled to other credits that result in a refund. Forms 1040 es These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. Forms 1040 es Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Forms 1040 es   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. Forms 1040 es   If the personal representative is filing a claim for refund on Form 1040X, Amended U. Forms 1040 es S. Forms 1040 es Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. Forms 1040 es Example. Forms 1040 es Edward Green died before filing his tax return. Forms 1040 es You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. Forms 1040 es You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. Forms 1040 es    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. Forms 1040 es Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. Forms 1040 es A new check will be issued in your name and mailed to you. Forms 1040 es Death certificate. Forms 1040 es   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. Forms 1040 es Instead, keep it for your records and provide it if requested. Forms 1040 es Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. Forms 1040 es S. Forms 1040 es Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. Forms 1040 es See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. Forms 1040 es Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. Forms 1040 es However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. Forms 1040 es This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. Forms 1040 es The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. Forms 1040 es A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. Forms 1040 es The filing status of the decedent in this instance is married filing a separate return. Forms 1040 es For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. Forms 1040 es Personal representative may revoke joint return election. Forms 1040 es   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. Forms 1040 es This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). Forms 1040 es The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. Forms 1040 es Relief from joint liability. Forms 1040 es   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Forms 1040 es If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. Forms 1040 es For information on requesting this relief, see Publication 971, Innocent Spouse Relief. Forms 1040 es Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. Forms 1040 es The method of accounting regularly used by the decedent before death also determines the income includible on the final return. Forms 1040 es This section explains how some types of income are reported on the final return. Forms 1040 es For more information about accounting methods, see Publication 538, Accounting Periods and Methods. Forms 1040 es Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. Forms 1040 es Constructive receipt of income. Forms 1040 es   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. Forms 1040 es Include the interest income on the final return. Forms 1040 es   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. Forms 1040 es If the corporation customarily mailed its dividend checks, the dividend was includible when received. Forms 1040 es If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. Forms 1040 es Do not include the dividend in the final return. Forms 1040 es Accrual Method Generally, under an accrual method of accounting, income is reported when earned. Forms 1040 es If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. Forms 1040 es Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. Forms 1040 es A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. Forms 1040 es You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. Forms 1040 es For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). Forms 1040 es For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. Forms 1040 es If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. Forms 1040 es See U. Forms 1040 es S. Forms 1040 es savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. Forms 1040 es How to report. Forms 1040 es   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Forms 1040 es Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. Forms 1040 es Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. Forms 1040 es Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. Forms 1040 es   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. Forms 1040 es    Note. Forms 1040 es If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. Forms 1040 es See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. Forms 1040 es Partnership Income The death of a partner closes the partnership's tax year for that partner. Forms 1040 es Generally, it does not close the partnership's tax year for the remaining partners. Forms 1040 es The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. Forms 1040 es To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. Forms 1040 es On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. Forms 1040 es The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Forms 1040 es The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. Forms 1040 es Example. Forms 1040 es Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. Forms 1040 es The partnership uses a tax year ending June 30. Forms 1040 es Mary died August 31, 2013, and her estate established its tax year through August 31. Forms 1040 es The distributive share of partnership items based on the decedent's partnership interest is reported as follows. Forms 1040 es Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). Forms 1040 es Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. Forms 1040 es S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. Forms 1040 es The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Forms 1040 es The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. Forms 1040 es Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. Forms 1040 es For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. Forms 1040 es For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. Forms 1040 es Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. Forms 1040 es For more information, see Publication 555, Community Property. Forms 1040 es HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. Forms 1040 es If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. Forms 1040 es The estate tax deduction, discussed later, does not apply to this amount. Forms 1040 es If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Forms 1040 es For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Forms 1040 es Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. Forms 1040 es The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. Forms 1040 es If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. Forms 1040 es The estate tax deduction, discussed later, does not apply to this amount. Forms 1040 es If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Forms 1040 es The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. Forms 1040 es This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. Forms 1040 es For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. Forms 1040 es Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. Forms 1040 es These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Forms 1040 es Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. Forms 1040 es For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. Forms 1040 es Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. Forms 1040 es Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. Forms 1040 es This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. Forms 1040 es See Medical Expenses, later. Forms 1040 es Exemptions You can claim the decedent's personal exemption on the final income tax return. Forms 1040 es If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. Forms 1040 es Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. Forms 1040 es For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. Forms 1040 es Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. Forms 1040 es This includes expenses for the decedent, as well as for the decedent's spouse and dependents. Forms 1040 es Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. Forms 1040 es In that case medical expenses exceeding 7. Forms 1040 es 5% of AGI may be deducted. Forms 1040 es Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. Forms 1040 es Election for decedent's expenses. Forms 1040 es   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). Forms 1040 es However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. Forms 1040 es   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). Forms 1040 es You can deduct expenses incurred in the year of death on the final income tax return. Forms 1040 es You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. Forms 1040 es   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. Forms 1040 es 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). Forms 1040 es Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. Forms 1040 es Making the election. Forms 1040 es   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. Forms 1040 es The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. Forms 1040 es This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. Forms 1040 es Example. Forms 1040 es Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. Forms 1040 es Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. Forms 1040 es Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. Forms 1040 es Richard itemized his deductions when he filed his 2012 income tax return. Forms 1040 es The personal representative of the estate paid the entire $800 liability in August 2013. Forms 1040 es The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. Forms 1040 es 5% limit. Forms 1040 es The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. Forms 1040 es 5% limit. Forms 1040 es The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. Forms 1040 es Medical expenses not paid by estate. Forms 1040 es   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. Forms 1040 es If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. Forms 1040 es Insurance reimbursements. Forms 1040 es   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. Forms 1040 es The reimbursements are also includible in the decedent's gross estate. Forms 1040 es No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. Forms 1040 es These expenses may be deductible for estate tax purposes on Form 706. Forms 1040 es Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. Forms 1040 es A net operating loss on the decedent's final income tax return can be carried back to prior years. Forms 1040 es (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Forms 1040 es ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. Forms 1040 es At-risk loss limits. Forms 1040 es   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. Forms 1040 es   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. Forms 1040 es An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. Forms 1040 es An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. Forms 1040 es The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. Forms 1040 es For more information, see Publication 925, Passive Activity and At-Risk Rules. Forms 1040 es Passive activity rules. Forms 1040 es   A passive activity is any trade or business activity in which the taxpayer does not materially participate. Forms 1040 es To determine material participation, see Publication 925. Forms 1040 es Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. Forms 1040 es   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. Forms 1040 es Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. Forms 1040 es   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. Forms 1040 es Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. Forms 1040 es The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. Forms 1040 es   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. Forms 1040 es For more information, see Publication 925. Forms 1040 es Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. Forms 1040 es Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. Forms 1040 es Some of these credits are discussed next. Forms 1040 es Earned income credit. Forms 1040 es   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. Forms 1040 es If the allowable credit is more than the tax liability for the year, the excess is refunded. Forms 1040 es   For more information, see Publication 596, Earned Income Credit (EIC). Forms 1040 es Credit for the elderly or the disabled. Forms 1040 es   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. Forms 1040 es The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. Forms 1040 es   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. Forms 1040 es Child tax credit. Forms 1040 es   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. Forms 1040 es You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. Forms 1040 es For more information, see the Instructions for Form 1040. Forms 1040 es Adoption credit. Forms 1040 es   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. Forms 1040 es   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. Forms 1040 es See Form 8839, Qualified Adoption Expenses, and its instructions for more details. Forms 1040 es General business tax credit. Forms 1040 es   The general business credit available to a taxpayer is limited. Forms 1040 es Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. Forms 1040 es Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. Forms 1040 es   After the carryforward period, a deduction may be allowed for any unused business credit. Forms 1040 es If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. Forms 1040 es   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. Forms 1040 es Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. Forms 1040 es Self-employment tax. Forms 1040 es   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. Forms 1040 es 28 or more. Forms 1040 es Alternative minimum tax (AMT). Forms 1040 es   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. Forms 1040 es The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. Forms 1040 es In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. Forms 1040 es Form 6251. Forms 1040 es    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. Forms 1040 es See the form instructions for information on when you must attach Form 6251 to Form 1040. Forms 1040 es Form 8801. Forms 1040 es   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. Forms 1040 es See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. Forms 1040 es Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. Forms 1040 es Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. Forms 1040 es Combat Zone If a member of the Armed Forces of the United States dies while in active service in a combat zone or from wounds, disease, or injury incurred in a combat zone, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. Forms 1040 es For this purpose, a qualified hazardous duty area is treated as a combat zone. Forms 1040 es If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. Forms 1040 es If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. Forms 1040 es Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. Forms 1040 es If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. Forms 1040 es Also, if any tax was collected after the date of death, that amount will be credited or refunded. Forms 1040 es The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. Forms 1040 es This is true even if death actually occurred earlier. Forms 1040 es For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. Forms 1040 es Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. Forms 1040 es S. Forms 1040 es employee, and In a military or terrorist action. Forms 1040 es The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. Forms 1040 es Example. Forms 1040 es The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. Forms 1040 es S. Forms 1040 es employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. Forms 1040 es Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. Forms 1040 es Military or terrorist action defined. Forms 1040 es   A military or terrorist action means the following. Forms 1040 es Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. Forms 1040 es Any military action involving the U. Forms 1040 es S. Forms 1040 es Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. Forms 1040 es   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. Forms 1040 es Military action does not include training exercises. Forms 1040 es Any multinational force in which the United States is participating is treated as an ally of the United States. Forms 1040 es Determining if a terrorist activity or military action has occurred. Forms 1040 es   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. Forms 1040 es Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. Forms 1040 es Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. Forms 1040 es The April 19, 1995, terrorist attack on the Alfred P. Forms 1040 es Murrah Federal Building (Oklahoma City). Forms 1040 es The September 11, 2001, terrorist attacks. Forms 1040 es The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. Forms 1040 es The Act also exempts from federal income tax the following types of income. Forms 1040 es Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Forms 1040 es Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Forms 1040 es Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. Forms 1040 es Payments from the September 11th Victim Compensation Fund 2001. Forms 1040 es The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. Forms 1040 es See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. Forms 1040 es Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. Forms 1040 es The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. Forms 1040 es For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. Forms 1040 es However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). Forms 1040 es For more information on the Act, see Publication 3920. Forms 1040 es Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. Forms 1040 es If any tax is still due, it will be canceled. Forms 1040 es The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. Forms 1040 es If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. Forms 1040 es Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. Forms 1040 es This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. Forms 1040 es Filing a claim. Forms 1040 es   Use the following procedures to file a claim. Forms 1040 es If a U. Forms 1040 es S. Forms 1040 es individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. Forms 1040 es Form W-2, Wage and Tax Statement, must accompany all returns. Forms 1040 es If a U. Forms 1040 es S. Forms 1040 es individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. Forms 1040 es You must file a separate Form 1040X for each year in question. Forms 1040 es   You must file these returns and claims at the following address for regular mail (U. Forms 1040 es S. Forms 1040 es Postal Service). Forms 1040 es    Internal Revenue Service 333 W. Forms 1040 es Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. Forms 1040 es On the applicable return, write the same phrase on the line for total tax. Forms 1040 es If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. Forms 1040 es   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. Forms 1040 es On joint returns, make an allocation of the tax as described below under Joint returns. Forms 1040 es If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. Forms 1040 es   You must attach Form 1310 to all returns and claims for refund. Forms 1040 es However, for exceptions to filing Form 1310, see Form 1310. Forms 1040 es Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. Forms 1040 es   You must also attach proof of death that includes a statement that the individual was a U. Forms 1040 es S. Forms 1040 es employee on the date of injury and on the date of death and died as the result of a military or terrorist action. Forms 1040 es For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. Forms 1040 es For other U. Forms 1040 es S. Forms 1040 es civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. Forms 1040 es For other U. Forms 1040 es S. Forms 1040 es civilian employees killed overseas, attach a certification from the Department of State. Forms 1040 es   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. Forms 1040 es Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. Forms 1040 es Joint returns. Forms 1040 es   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. Forms 1040 es Determine the decedent's tax liability as follows. Forms 1040 es Figure the income tax for which the decedent would have been liable if a separate return had been filed. Forms 1040 es Figure the income tax for which the spouse would have been liable if a separate return had been filed. Forms 1040 es Multiply the joint tax liability by a fraction. Forms 1040 es The numerator of the fraction is the amount in (1), above. Forms 1040 es The denominator of the fraction is the total of (1) and (2). Forms 1040 es   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. Forms 1040 es Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. Forms 1040 es Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Forms 1040 es If a personal representative has been appointed, the personal representative must sign the return. Forms 1040 es If it is a joint return, the surviving spouse must also sign it. Forms 1040 es If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. Forms 1040 es If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Forms 1040 es ” To claim a refund for the decedent, do the following. Forms 1040 es If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. Forms 1040 es If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. Forms 1040 es (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. Forms 1040 es ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). Forms 1040 es If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. Forms 1040 es Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. Forms 1040 es Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. Forms 1040 es Joint return by surviving spouse. Forms 1040 es   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. Forms 1040 es Decedent as your dependent. Forms 1040 es   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. Forms 1040 es   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. Forms 1040 es To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. Forms 1040 es To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. Forms 1040 es Qualifying widows and widowers. Forms 1040 es   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. Forms 1040 es Requirements. Forms 1040 es   Generally, you qualify for this special benefit if you meet all of the following requirements. Forms 1040 es You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. Forms 1040 es You did not remarry before the end of the current tax year. Forms 1040 es You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. Forms 1040 es You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. Forms 1040 es Example. Forms 1040 es William Burns' wife died in 2010. Forms 1040 es William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. Forms 1040 es For 2010, he was entitled to file a joint return for himself and his deceased wife. Forms 1040 es For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. Forms 1040 es For later years, he may qualify to file as a head of household. Forms 1040 es Figuring your tax. Forms 1040 es   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. Forms 1040 es Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. Forms 1040 es   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. Forms 1040 es Joint return filing rules. Forms 1040 es   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. Forms 1040 es See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. Forms 1040 es Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. Forms 1040 es If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. Forms 1040 es This exclusion does not apply to certain income. Forms 1040 es For more information, see Publication 3920. Forms 1040 es How To Report Income in respect of a decedent must be included in the income of one of the following. Forms 1040 es The decedent's estate, if the estate receives it. Forms 1040 es The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. Forms 1040 es Any person to whom the estate properly distributes the right to receive it. Forms 1040 es If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. Forms 1040 es See Estate Tax Deduction, later. Forms 1040 es Example 1. Forms 1040 es Frank Johnson owned and operated an apple orchard. Forms 1040 es He used the cash method of accounting. Forms 1040 es He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. Forms 1040 es The proceeds from the sale are income in respect of a decedent. Forms 1040 es When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. Forms 1040 es When Frank's widow collects the $2,000, she must include that amount in her return. Forms 1040 es It is not reported on the final return of the decedent or on the return of the estate. Forms 1040 es Example 2. Forms 1040 es Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. Forms 1040 es The amount accrued from the sale of the apples would be included on his final return. Forms 1040 es Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. Forms 1040 es Example 3. Forms 1040 es On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. Forms 1040 es His adjusted basis in the tractor was $2,000. Forms 1040 es George died on February 15, before receiving payment. Forms 1040 es The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. Forms 1040 es In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. Forms 1040 es Example 4. Forms 1040 es Cathy O'Neil was entitled to a large salary payment at the date of her death. Forms 1040 es The amount was to be paid in five annual installments. Forms 1040 es The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. Forms 1040 es The payments are income in respect of a decedent. Forms 1040 es None of the payments were includible on Cathy's final return. Forms 1040 es The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. Forms 1040 es Example 5. Forms 1040 es You inherited the right to receive renewal commissions on life insurance sold by your father before his death. Forms 1040 es You inherited the right from your mother, who acquired it by bequest from your father. Forms 1040 es Your mother died before she received all the commissions she had the right to receive, so you received the rest. Forms 1040 es The commissions are income in respect of a decedent. Forms 1040 es None of these commissions were includible in your father's final return. Forms 1040 es The commissions received by your mother were included in her income. Forms 1040 es The commissions you received are not includible in your mother's income, even on her final return. Forms 1040 es You must include them in your income. Forms 1040 es Character of income. Forms 1040 es   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. Forms 1040 es If the income would have been a capital gain to the decedent, it will be a capital gain to you. Forms 1040 es Transfer of right to income. Forms 1040 es   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. Forms 1040 es   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. Forms 1040 es   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. Forms 1040 es See Installment obligations, later. Forms 1040 es Transfer defined. Forms 1040 es   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. Forms 1040 es Installment obligations. Forms 1040 es   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. Forms 1040 es Include in your income the same profit the decedent would have included had death not occurred. Forms 1040 es For more information, see Publication 537, Installment Sales. Forms 1040 es   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. Forms 1040 es Transfer to obligor. Forms 1040 es   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). Forms 1040 es A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. Forms 1040 es An obligation that becomes unenforceable is treated as having been canceled. Forms 1040 es   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. Forms 1040 es The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. Forms 1040 es   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. Forms 1040 es Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. Forms 1040 es Wages. Forms 1040 es   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. Forms 1040 es The income is not reduced by any amounts withheld by the employer. Forms 1040 es If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. Forms 1040 es   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. Forms 1040 es However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. Forms 1040 es These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. Forms 1040 es These wages are not included in box 1 of Form W-2. Forms 1040 es   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe
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Letter 2761C Frequently Asked Questions (FAQs)

What is the letter telling me?

The letter is requesting your combat zone service dates to ensure that we provide you with the special provisions and protection of the combat zone deferment. It may also request copies of military orders or other documentation to support your time served in a combat zone. If you are a civilian working in support of the Armed Forces, it may ask for a Letter of Authorization or a letter from your employer.

What do I have to do?

Provide us with documentation, if requested, and your entry and exit dates in and out of the Combat Zone based on your military orders.

How much time do I have?

The letter will provide you when and where the information needs to be returned to.

What happens if I don't take any action?

If you do not provide us these dates, you will not receive the penalty and interest reductions that servicemen and women and qualified civilians are entitled to under Internal Revenue Code (IRC) 7508 or the Soldiers and Sailors Relief Act.

Who should I contact?

If you have any questions about this letter, call us at the number printed in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you. If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The Forms 1040 Es

Forms 1040 es Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Forms 1040 es Nonbusiness income (line 7). Forms 1040 es Nonbusiness capital losses. Forms 1040 es Business capital losses. Forms 1040 es Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Forms 1040 es Step 1. Forms 1040 es   Complete your tax return for the year. Forms 1040 es You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Forms 1040 es Estates and trusts — Form 1041, line 22. Forms 1040 es   If the amount on that line is not negative, stop here — you do not have an NOL. Forms 1040 es Step 2. Forms 1040 es   Determine whether you have an NOL and its amount. Forms 1040 es See How To Figure an NOL , later. Forms 1040 es If you do not have an NOL, stop here. Forms 1040 es Step 3. Forms 1040 es   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Forms 1040 es See When To Use an NOL , later. Forms 1040 es Step 4. Forms 1040 es   Deduct the NOL in the carryback or carryforward year. Forms 1040 es See How To Claim an NOL Deduction , later. Forms 1040 es If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Forms 1040 es Step 5. Forms 1040 es   Determine the amount of your unused NOL. Forms 1040 es See How To Figure an NOL Carryover , later. Forms 1040 es Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Forms 1040 es Note. Forms 1040 es   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Forms 1040 es How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Forms 1040 es There are rules that limit what you can deduct when figuring an NOL. Forms 1040 es In general, the following items are not allowed when figuring an NOL. Forms 1040 es Any deduction for personal exemptions. Forms 1040 es Capital losses in excess of capital gains. Forms 1040 es The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Forms 1040 es Nonbusiness deductions in excess of nonbusiness income. Forms 1040 es The net operating loss deduction. Forms 1040 es The domestic production activities deduction. Forms 1040 es Form 1045, Schedule A. Forms 1040 es   Use Form 1045, Schedule A, to figure an NOL. Forms 1040 es The following discussion explains Schedule A and includes an illustrated example. Forms 1040 es   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Forms 1040 es If line 1 is a negative amount, you may have an NOL. Forms 1040 es   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Forms 1040 es Nonbusiness deductions (line 6). Forms 1040 es   Enter on line 6 deductions that are not connected to your trade or business or your employment. Forms 1040 es Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Forms 1040 es   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Forms 1040 es   Do not enter business deductions on line 6. Forms 1040 es These are deductions that are connected to your trade or business. Forms 1040 es They include the following. Forms 1040 es State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Forms 1040 es Moving expenses. Forms 1040 es Educator expenses. Forms 1040 es The deduction for the deductible part of self-employed health insurance. Forms 1040 es Domestic production activities deduction. Forms 1040 es Rental losses. Forms 1040 es Loss on the sale or exchange of business real estate or depreciable property. Forms 1040 es Your share of a business loss from a partnership or an S corporation. Forms 1040 es Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Forms 1040 es If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Forms 1040 es Loss on the sale of accounts receivable (if you use an accrual method of accounting). Forms 1040 es Interest and litigation expenses on state and federal income taxes related to your business. Forms 1040 es Unrecovered investment in a pension or annuity claimed on a decedent's final return. Forms 1040 es Payment by a federal employee to buy back sick leave used in an earlier year. Forms 1040 es Nonbusiness income (line 7). Forms 1040 es   Enter on line 7 only income that is not related to your trade or business or your employment. Forms 1040 es For example, enter your annuity income, dividends, and interest on investments. Forms 1040 es Also, include your share of nonbusiness income from partnerships and S corporations. Forms 1040 es   Do not include on line 7 the income you receive from your trade or business or your employment. Forms 1040 es This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Forms 1040 es Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Forms 1040 es Adjustment for section 1202 exclusion (line 17). Forms 1040 es   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Forms 1040 es Adjustments for capital losses (lines 19–22). Forms 1040 es   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Forms 1040 es Nonbusiness capital losses. Forms 1040 es   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Forms 1040 es If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Forms 1040 es Business capital losses. Forms 1040 es   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Forms 1040 es Domestic production activities deduction (line 23). Forms 1040 es   You cannot take the domestic production activities deduction when figuring your NOL. Forms 1040 es Enter on line 23 any domestic production activities deduction claimed on your return. Forms 1040 es NOLs from other years (line 24). Forms 1040 es   You cannot deduct any NOL carryovers or carrybacks from other years. Forms 1040 es Enter the total amount of your NOL deduction for losses from other years. Forms 1040 es Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Forms 1040 es It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Forms 1040 es Example. Forms 1040 es Glenn Johnson is in the retail record business. Forms 1040 es He is single and has the following income and deductions on his Form 1040 for 2013. Forms 1040 es See the illustrated Form 1040 , later. Forms 1040 es INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Forms 1040 es However, to figure whether he has an NOL, certain deductions are not allowed. Forms 1040 es He uses Form 1045, Schedule A, to figure his NOL. Forms 1040 es See the Illustrated Form 1045, Schedule A , later. Forms 1040 es The following items are not allowed on Form 1045, Schedule A. Forms 1040 es Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Forms 1040 es Please click the link to view the image. Forms 1040 es Form 1040, page 1 This image is too large to be displayed in the current screen. Forms 1040 es Please click the link to view the image. Forms 1040 es Form 1040, page 2 This image is too large to be displayed in the current screen. Forms 1040 es Please click the link to view the image. Forms 1040 es Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Forms 1040 es You can, however, choose not to carry back an NOL and only carry it forward. Forms 1040 es See Waiving the Carryback Period , later. Forms 1040 es You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Forms 1040 es NOL year. Forms 1040 es   This is the year in which the NOL occurred. Forms 1040 es Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Forms 1040 es Eligible loss. Forms 1040 es   The carryback period for eligible losses is 3 years. Forms 1040 es Only the eligible loss portion of the NOL can be carried back 3 years. Forms 1040 es An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Forms 1040 es Qualified small business. Forms 1040 es   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Forms 1040 es If the business did not exist for this entire 3-year period, use the period the business was in existence. Forms 1040 es   An eligible loss does not include a farming loss or a qualified disaster loss. Forms 1040 es Farming loss. Forms 1040 es   The carryback period for a farming loss is 5 years. Forms 1040 es Only the farming loss portion of the NOL can be carried back 5 years. Forms 1040 es A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Forms 1040 es Farming business. Forms 1040 es   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Forms 1040 es A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Forms 1040 es The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Forms 1040 es   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Forms 1040 es It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Forms 1040 es Waiving the 5-year carryback. Forms 1040 es   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Forms 1040 es To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Forms 1040 es If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Forms 1040 es Attach an election statement to your amended return, and write “Filed pursuant to section 301. Forms 1040 es 9100-2” at the top of the statement. Forms 1040 es Once made, this choice is irrevocable. Forms 1040 es Qualified disaster loss. Forms 1040 es   The carryback period for a qualified disaster loss is 5 years. Forms 1040 es Only the qualified disaster loss portion of the NOL can be carried back 5 years. Forms 1040 es A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Forms 1040 es Qualified disaster expenses. Forms 1040 es   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Forms 1040 es Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Forms 1040 es Note. Forms 1040 es Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Forms 1040 es Excluded losses. Forms 1040 es   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Forms 1040 es   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Forms 1040 es Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Forms 1040 es Specified liability loss. Forms 1040 es   The carryback period for a specified liability loss is 10 years. Forms 1040 es Only the specified liability loss portion of the NOL can be carried back 10 years. Forms 1040 es Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Forms 1040 es   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Forms 1040 es For details, see section 172(f). Forms 1040 es Waiving the 10-year carryback. Forms 1040 es   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Forms 1040 es To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Forms 1040 es If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Forms 1040 es Attach a statement to your amended return and write “Filed pursuant to section 301. Forms 1040 es 9100-2” at the top of the statement. Forms 1040 es Once made, this choice is irrevocable. Forms 1040 es Waiving the Carryback Period You can choose not to carry back your NOL. Forms 1040 es If you make this choice, then you can use your NOL only in the 20-year carryforward period. Forms 1040 es (This choice means you also choose not to carry back any alternative tax NOL. Forms 1040 es ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Forms 1040 es This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Forms 1040 es If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Forms 1040 es Attach a statement to your amended return, and write “Filed pursuant to section 301. Forms 1040 es 9100-2” at the top of the statement. Forms 1040 es Once you choose to waive the carryback period, it generally is irrevocable. Forms 1040 es If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Forms 1040 es If you do not file this statement on time, you cannot waive the carryback period. Forms 1040 es How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Forms 1040 es If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Forms 1040 es If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Forms 1040 es Start by carrying it to the first tax year after the NOL year. Forms 1040 es If you do not use it up, carry the unused part to the next year. Forms 1040 es Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Forms 1040 es Example 1. Forms 1040 es You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Forms 1040 es No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Forms 1040 es You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Forms 1040 es Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Forms 1040 es If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Forms 1040 es Example 2. Forms 1040 es Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Forms 1040 es You begin using the $4,000 in 2010. Forms 1040 es As shown in the following chart, $3,000 of this NOL is used in 2010. Forms 1040 es The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Forms 1040 es Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Forms 1040 es If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Forms 1040 es If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Forms 1040 es NOL resulting in no taxable income. Forms 1040 es   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Forms 1040 es See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Forms 1040 es Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Forms 1040 es You can get your refund faster by using Form 1045, but you have a shorter time to file it. Forms 1040 es You can use Form 1045 to apply an NOL to all carryback years. Forms 1040 es If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Forms 1040 es Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Forms 1040 es Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Forms 1040 es Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Forms 1040 es Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Forms 1040 es Form 1045. Forms 1040 es   You can apply for a quick refund by filing Form 1045. Forms 1040 es This form results in a tentative adjustment of tax in the carryback year. Forms 1040 es See the Illustrated Form 1045 . Forms 1040 es at the end of this discussion. Forms 1040 es   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Forms 1040 es   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Forms 1040 es If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Forms 1040 es For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Forms 1040 es Form 1040X. Forms 1040 es   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Forms 1040 es File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Forms 1040 es For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Forms 1040 es   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Forms 1040 es Refiguring your tax. Forms 1040 es   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Forms 1040 es (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Forms 1040 es ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Forms 1040 es Refigure the following items. Forms 1040 es The special allowance for passive activity losses from rental real estate activities. Forms 1040 es Taxable social security and tier 1 railroad retirement benefits. Forms 1040 es IRA deductions. Forms 1040 es Excludable savings bond interest. Forms 1040 es Excludable employer-provided adoption benefits. Forms 1040 es The student loan interest deduction. Forms 1040 es The tuition and fees deduction. Forms 1040 es   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Forms 1040 es (Enter your NOL deduction on Form 1045, line 10. Forms 1040 es On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Forms 1040 es )   Next, refigure your taxable income. Forms 1040 es (On Form 1045, use lines 12 through 15 and the “After carryback” column. Forms 1040 es ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Forms 1040 es Refigure the following items. Forms 1040 es The itemized deduction for medical expenses. Forms 1040 es The itemized deduction for qualified mortgage insurance premiums. Forms 1040 es The itemized deduction for casualty losses. Forms 1040 es Miscellaneous itemized deductions subject to the 2% limit. Forms 1040 es The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Forms 1040 es The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Forms 1040 es Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Forms 1040 es    Do not refigure the itemized deduction for charitable contributions. Forms 1040 es   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Forms 1040 es Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Forms 1040 es (On Form 1045, use lines 16 through 25, and the “After carryback” column. Forms 1040 es ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Forms 1040 es If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Forms 1040 es   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Forms 1040 es Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Forms 1040 es Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Forms 1040 es You must attach a statement that shows all the important facts about the NOL. Forms 1040 es Your statement should include a computation showing how you figured the NOL deduction. Forms 1040 es If you deduct more than one NOL in the same year, your statement must cover each of them. Forms 1040 es Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Forms 1040 es If you file a joint return, the NOL deduction is limited to the income of that spouse. Forms 1040 es For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Forms 1040 es After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Forms 1040 es Refund limit. Forms 1040 es   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Forms 1040 es You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Forms 1040 es The refund cannot be more than the joint overpayment. Forms 1040 es Attach a statement showing how you figured your refund. Forms 1040 es Figuring your share of a joint tax liability. Forms 1040 es   There are five steps for figuring your share of the refigured joint tax liability. Forms 1040 es Figure your total tax as though you had filed as married filing separately. Forms 1040 es Figure your spouse's total tax as though your spouse had also filed as married filing separately. Forms 1040 es Add the amounts in (1) and (2). Forms 1040 es Divide the amount in (1) by the amount in (3). Forms 1040 es Multiply the refigured tax on your joint return by the amount figured in (4). Forms 1040 es This is your share of the joint tax liability. Forms 1040 es Figuring your contribution toward tax paid. Forms 1040 es   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Forms 1040 es If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Forms 1040 es Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Forms 1040 es Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Forms 1040 es Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Forms 1040 es However, treat the NOL deduction as a joint NOL. Forms 1040 es If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Forms 1040 es Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Forms 1040 es Separate to joint return. Forms 1040 es   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Forms 1040 es Joint to separate returns. Forms 1040 es   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Forms 1040 es Joint return in NOL year. Forms 1040 es   Figure each spouse's share of the joint NOL through the following steps. Forms 1040 es Figure each spouse's NOL as if he or she filed a separate return. Forms 1040 es See How To Figure an NOL , earlier. Forms 1040 es If only one spouse has an NOL, stop here. Forms 1040 es All of the joint NOL is that spouse's NOL. Forms 1040 es If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Forms 1040 es The result is spouse A's share of the joint NOL. Forms 1040 es The rest of the joint NOL is spouse B's share. Forms 1040 es Example 1. Forms 1040 es Mark and Nancy are married and file a joint return for 2013. Forms 1040 es They have an NOL of $5,000. Forms 1040 es They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Forms 1040 es Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Forms 1040 es Mark does not have any NOL to carry back. Forms 1040 es Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Forms 1040 es Example 2. Forms 1040 es Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Forms 1040 es Figured separately, his NOL is $1,800 and her NOL is $3,000. Forms 1040 es The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Forms 1040 es The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Forms 1040 es Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Forms 1040 es Joint return in previous carryback or carryforward year. Forms 1040 es   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Forms 1040 es If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Forms 1040 es Figure each spouse's modified taxable income as if he or she filed a separate return. Forms 1040 es See Modified taxable income under How To Figure an NOL Carryover , later. Forms 1040 es Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Forms 1040 es This is spouse A's share of the joint modified taxable income. Forms 1040 es Subtract the amount figured in (2) from the joint modified taxable income. Forms 1040 es This is spouse B's share of the joint modified taxable income. Forms 1040 es Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Forms 1040 es Add the amounts figured in (2) and (4). Forms 1040 es Subtract the amount figured in (5) from spouse A's NOL deduction. Forms 1040 es This is spouse A's share of the joint carryover. Forms 1040 es The rest of the joint carryover is spouse B's share. Forms 1040 es Example. Forms 1040 es Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Forms 1040 es In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Forms 1040 es They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Forms 1040 es Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Forms 1040 es Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Forms 1040 es Then they figure their shares of the $5,000 carryover as follows. Forms 1040 es Step 1. Forms 1040 es   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Forms 1040 es   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Forms 1040 es 75 Sam's share of joint MTI $11,250 Step 3. Forms 1040 es   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Forms 1040 es   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Forms 1040 es   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Forms 1040 es   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Forms 1040 es She has no carryover to 2012. Forms 1040 es Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Forms 1040 es His carryover to 2012 is $5,000. Forms 1040 es Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Forms 1040 es It includes a filled-in page 1 of Form 1045. Forms 1040 es Example. Forms 1040 es Martha Sanders is a self-employed contractor. Forms 1040 es Martha's 2013 deductions are more than her 2013 income because of a business loss. Forms 1040 es She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Forms 1040 es Her filing status in both years was single. Forms 1040 es See the filled-in Form 1045 later. Forms 1040 es Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Forms 1040 es (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Forms 1040 es ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Forms 1040 es Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Forms 1040 es 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Forms 1040 es 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Forms 1040 es 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Forms 1040 es On line 10, Martha enters her $10,000 NOL deduction. Forms 1040 es Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Forms 1040 es To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Forms 1040 es Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Forms 1040 es 5%)]. Forms 1040 es This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Forms 1040 es Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Forms 1040 es She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Forms 1040 es Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Forms 1040 es The decrease in tax because of her NOL deduction (line 27) is $1,612. Forms 1040 es Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Forms 1040 es She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Forms 1040 es This image is too large to be displayed in the current screen. Forms 1040 es Please click the link to view the image. Forms 1040 es Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Forms 1040 es You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Forms 1040 es Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Forms 1040 es If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Forms 1040 es Modified taxable income. Forms 1040 es   Your modified taxable income is your taxable income figured with the following changes. Forms 1040 es You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Forms 1040 es You cannot claim a deduction for capital losses in excess of your capital gains. Forms 1040 es Also, you must increase your taxable income by the amount of any section 1202 exclusion. Forms 1040 es You cannot claim the domestic production activities deduction. Forms 1040 es You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Forms 1040 es You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Forms 1040 es This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Forms 1040 es To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Forms 1040 es   Your taxable income as modified cannot be less than zero. Forms 1040 es Form 1045, Schedule B. Forms 1040 es   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Forms 1040 es Do not use Form 1045, Schedule B, for a carryforward year. Forms 1040 es If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Forms 1040 es Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Forms 1040 es It includes a filled-in Form 1045, Schedule B. Forms 1040 es Example. Forms 1040 es Ida Brown runs a small clothing shop. Forms 1040 es In 2013, she has an NOL of $36,000 that she carries back to 2011. Forms 1040 es She has no other carrybacks or carryforwards to 2011. Forms 1040 es Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Forms 1040 es She is single and claimed only one personal exemption of $3,700. Forms 1040 es During that year, she gave $1,450 in charitable contributions. Forms 1040 es Her medical expenses were $3,000. Forms 1040 es She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Forms 1040 es Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Forms 1040 es The deduction for medical expenses was limited to expenses over 7. Forms 1040 es 5% of adjusted gross income (. Forms 1040 es 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Forms 1040 es The deductions for taxes and home mortgage interest were not subject to any limits. Forms 1040 es She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Forms 1040 es She had no other deductions in 2011 (except the NOL deduction). Forms 1040 es Her taxable income (figured without the NOL deduction) for the year was $24,700. Forms 1040 es Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Forms 1040 es She did not itemize her deductions in 2012. Forms 1040 es She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Forms 1040 es She had no other deductions in 2012 (other than the NOL deduction). Forms 1040 es Her taxable income, therefore, was ($425). Forms 1040 es Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Forms 1040 es She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Forms 1040 es She completes the column for the first preceding tax year ended 12/31/12. Forms 1040 es See the illustrated Form 1045, Schedule B , shown later. Forms 1040 es Column 1, line 1. Forms 1040 es Ida enters $36,000, her 2013 net operating loss, on line 1. Forms 1040 es Column 1, line 2. Forms 1040 es She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Forms 1040 es Column 1, line 3. Forms 1040 es Ida enters her net capital loss deduction of $1,000 on line 3. Forms 1040 es Column 1, lines 4 and 5. Forms 1040 es Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Forms 1040 es She enters zero on lines 4 and 5. Forms 1040 es Column 1, line 6. Forms 1040 es Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Forms 1040 es Ida enters zero on line 6. Forms 1040 es Column 1, line 7. Forms 1040 es Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Forms 1040 es On line 7, she enters the total adjustment from line 38. Forms 1040 es Column 1, line 8. Forms 1040 es Ida enters the deduction for her personal exemption of $3,700 for 2011. Forms 1040 es Column 1, line 9. Forms 1040 es After combining lines 2 through 8, Ida's modified taxable income is $29,475. Forms 1040 es Column 1, line 10. Forms 1040 es Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Forms 1040 es She enters the $6,525 carryover on line 10. Forms 1040 es She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Forms 1040 es (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Forms 1040 es ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Forms 1040 es Column 1, line 11. Forms 1040 es Ida's adjusted gross income for 2011 was $35,000. Forms 1040 es Column 1, line 12. Forms 1040 es She adds lines 3 through 6 and enters $1,000 on line 12. Forms 1040 es (This is her net capital loss deduction added back, which modifies her adjusted gross income. Forms 1040 es ) Column 1, line 13. Forms 1040 es Her modified adjusted gross income for 2011 is now $36,000. Forms 1040 es Column 1, line 14. Forms 1040 es On her 2011 tax return, she deducted $375 as medical expenses. Forms 1040 es Column 1, line 15. Forms 1040 es Her actual medical expenses were $3,000. Forms 1040 es Column 1, line 16. Forms 1040 es She multiplies her modified adjusted gross income, $36,000, by . Forms 1040 es 075. Forms 1040 es She enters $2,700 on line 16. Forms 1040 es Column 1, line 17. Forms 1040 es She substracts $2,700 from her actual medical expenses, $3,000. Forms 1040 es She enters $300 on line 17. Forms 1040 es This is her modified medical deduction. Forms 1040 es Column 1, line 18. Forms 1040 es The difference between her medical deduction and her modified medical deduction is $75. Forms 1040 es She enters this on line 18. Forms 1040 es Column 1, lines 19 through 21. Forms 1040 es Ida had no deduction for qualified mortgage insurance premiums in 2011. Forms 1040 es She skips lines 19 and 20 and enters zero on line 21. Forms 1040 es Column 1, line 22. Forms 1040 es She enters her modified adjusted gross income of $36,000 on line 22. Forms 1040 es Column 1, line 23. Forms 1040 es She had no other carrybacks to 2011 and enters zero on line 23. Forms 1040 es Column 1, line 24. Forms 1040 es Her modified adjusted gross income remains $36,000. Forms 1040 es Column 1, line 25. Forms 1040 es Her actual contributions for 2011 were $1,450, which she enters on line 25. Forms 1040 es Column 1, line 26. Forms 1040 es She now refigures her charitable contributions based on her modified adjusted gross income. Forms 1040 es Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Forms 1040 es Column 1, line 27. Forms 1040 es The difference is zero. Forms 1040 es Column 1, lines 28 through 37. Forms 1040 es Ida had no casualty losses or deductions for miscellaneous items in 2011. Forms 1040 es She skips lines 28 through 31 and lines 33 through 36. Forms 1040 es Ida enters zero on lines 32 and 37. Forms 1040 es Column 1, line 38. Forms 1040 es She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Forms 1040 es She carries this figure to line 7. Forms 1040 es Column 2, line 1. Forms 1040 es Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Forms 1040 es Column 2, line 2. Forms 1040 es She enters ($425), her 2012 taxable income, on line 2. Forms 1040 es Column 2, line 3. Forms 1040 es Ida enters her net capital loss deduction of $3,000 on line 3. Forms 1040 es Column 2, lines 4 and 5. Forms 1040 es Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Forms 1040 es She enters zero on lines 4 and 5. Forms 1040 es Column 2, line 6. Forms 1040 es Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Forms 1040 es Ida enters zero on line 6. Forms 1040 es Column 2, line 7. Forms 1040 es Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Forms 1040 es Column 2, line 8. Forms 1040 es Ida enters the deduction for her personal exemption of $3,800 for 2012. Forms 1040 es Column 2, line 9. Forms 1040 es After combining lines 2 through 8, Ida's modified taxable income is $6,375. Forms 1040 es Column 2, line 10. Forms 1040 es Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Forms 1040 es She enters the $150 carryover on line 10. Forms 1040 es This image is too large to be displayed in the current screen. Forms 1040 es Please click the link to view the image. Forms 1040 es Form 1045, page 3 This image is too large to be displayed in the current screen. Forms 1040 es Please click the link to view the image. Forms 1040 es Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Forms 1040 es It will help you figure your NOL to carry to 2014. Forms 1040 es Keep the worksheet for your records. Forms 1040 es Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Forms 1040 es More than one NOL. Forms 1040 es   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Forms 1040 es To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Forms 1040 es Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Forms 1040 es Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Forms 1040 es Example. Forms 1040 es Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Forms 1040 es Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Forms 1040 es Subtract your 2011 NOL of $2,000 from $5,000. Forms 1040 es This gives you taxable income of $3,000. Forms 1040 es Your 2011 NOL is now completely used up. Forms 1040 es Subtract your $7,000 2012 NOL from $3,000. Forms 1040 es This gives you taxable income of ($4,000). Forms 1040 es You now complete the worksheet for your 2012 NOL. Forms 1040 es Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Forms 1040 es Line 2. Forms 1040 es   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Forms 1040 es Add it to your negative taxable income (figured without the NOL deduction). Forms 1040 es Enter the result on line 2. Forms 1040 es Line 6. Forms 1040 es   You must refigure the following income and deductions based on adjusted gross income. Forms 1040 es The special allowance for passive activity losses from rental real estate activities. Forms 1040 es Taxable social security and tier 1 railroad retirement benefits. Forms 1040 es IRA deductions. Forms 1040 es Excludable savings bond interest. Forms 1040 es Excludable employer-provided adoption benefits. Forms 1040 es The student loan interest deduction. Forms 1040 es The tuition and fees deduction. Forms 1040 es   If none of these items apply to you, enter zero on line 6. Forms 1040 es Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Forms 1040 es Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Forms 1040 es Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Forms 1040 es Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Forms 1040 es Keep a record of your computations. Forms 1040 es   Enter your total adjustments for the above items on line 6. Forms 1040 es Line 7. Forms 1040 es   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Forms 1040 es Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Forms 1040 es Complete only those sections that apply to you. Forms 1040 es Estates and trusts. Forms 1040 es   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Forms 1040 es Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Forms 1040 es Subtract the recomputed deductions from those claimed on the return. Forms 1040 es Enter the result on line 7. Forms 1040 es Modified adjusted gross income. Forms 1040 es   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Forms 1040 es The adjusted gross income on the return. Forms 1040 es The amounts from lines 3 through 5 of the worksheet. Forms 1040 es The exemption amount from Form 1041, line 20. Forms 1040 es The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Forms 1040 es   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Forms 1040 es The adjusted gross income amount you used to figure the deduction claimed on the return. Forms 1040 es The amounts from lines 3 through 5 of the worksheet. Forms 1040 es The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Forms 1040 es Line 11. Forms 1040 es   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Forms 1040 es Add it to your adjusted gross income. Forms 1040 es Enter the result on line 11. Forms 1040 es Line 20. Forms 1040 es   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Forms 1040 es Your deduction is limited. Forms 1040 es Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Forms 1040 es On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Forms 1040 es   □ No. Forms 1040 es Your deduction is not limited. Forms 1040 es Enter the amount from line 19 on line 20 and enter -0- on line 21. Forms 1040 es Line 23. Forms 1040 es   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Forms 1040 es Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Forms 1040 es Use the reduced contributions carryover to figure the amount to enter on line 23. Forms 1040 es Please click here for the text description of the image. Forms 1040 es Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Forms 1040 es Free help with your tax return. Forms 1040 es   You can get free help preparing your return nationwide from IRS-certified volunteers. Forms 1040 es The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Forms 1040 es The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Forms 1040 es Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Forms 1040 es In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Forms 1040 es To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Forms 1040 es gov, download the IRS2Go app, or call 1-800-906-9887. Forms 1040 es   As part of the TCE program, AARP offers the Tax-Aide counseling program. Forms 1040 es To find the nearest AARP Tax-Aide site, visit AARP's website at www. Forms 1040 es aarp. Forms 1040 es org/money/taxaide or call 1-888-227-7669. Forms 1040 es For more information on these programs, go to IRS. Forms 1040 es gov and enter “VITA” in the search box. Forms 1040 es Internet. Forms 1040 es    IRS. Forms 1040 es gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Forms 1040 es Download the free IRS2Go app from the iTunes app store or from Google Play. Forms 1040 es Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Forms 1040 es Check the status of your 2013 refund with the Where's My Refund? application on IRS. Forms 1040 es gov or download the IRS2Go app and select the Refund Status option. Forms 1040 es The IRS issues more than 9 out of 10 refunds in less than 21 days. Forms 1040 es Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Forms 1040 es You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Forms 1040 es The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Forms 1040 es Use the Interactive Tax Assistant (ITA) to research your tax questions. Forms 1040 es No need to wait on the phone or stand in line. Forms 1040 es The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Forms 1040 es When you reach the response screen, you can print the entire interview and the final response for your records. Forms 1040 es New subject areas are added on a regular basis. Forms 1040 es  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Forms 1040 es gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Forms 1040 es You can use the IRS Tax Map to search publications and instructions by topic or keyword. Forms 1040 es The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Forms 1040 es When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Forms 1040 es Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Forms 1040 es You can also ask the IRS to mail a return or an account transcript to you. Forms 1040 es Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Forms 1040 es gov or by calling 1-800-908-9946. Forms 1040 es Tax return and tax account transcripts are generally available for the current year and the past three years. Forms 1040 es Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Forms 1040 es Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Forms 1040 es If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Forms 1040 es Check the status of your amended return using Where's My Amended Return? Go to IRS. Forms 1040 es gov and enter Where's My Amended Return? in the search box. Forms 1040 es You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Forms 1040 es It can take up to 3 weeks from the date you mailed it to show up in our system. Forms 1040 es Make a payment using one of several safe and convenient electronic payment options available on IRS. Forms 1040 es gov. Forms 1040 es Select the Payment tab on the front page of IRS. Forms 1040 es gov for more information. Forms 1040 es Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Forms 1040 es Figure your income tax withholding with the IRS Withholding Calculator on IRS. Forms 1040 es gov. Forms 1040 es Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Forms 1040 es Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Forms 1040 es gov. Forms 1040 es Request an Electronic Filing PIN by going to IRS. Forms 1040 es gov and entering Electronic Filing PIN in the search box. Forms 1040 es Download forms, instructions and publications, including accessible versions for people with disabilities. Forms 1040 es Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Forms 1040 es gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Forms 1040 es An employee can answer questions about your tax account or help you set up a payment plan. Forms 1040 es Before you visit, check the Office Locator on IRS. Forms 1040 es gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Forms 1040 es If you have a special need, such as a disability, you can request an appointment. Forms 1040 es Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Forms 1040 es Apply for an Employer Identification Number (EIN). Forms 1040 es Go to IRS. Forms 1040 es gov and enter Apply for an EIN in the search box. Forms 1040 es Read the Internal Revenue Code, regulations, or other official guidance. Forms 1040 es Read Internal Revenue Bulletins. Forms 1040 es Sign up to receive local and national tax news and more by email. Forms 1040 es Just click on “subscriptions” above the search box on IRS. Forms 1040 es gov and choose from a variety of options. Forms 1040 es Phone. Forms 1040 es    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Forms 1040 es Download the free IRS2Go app from the iTunes app store or from Google Play. Forms 1040 es Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Forms 1040 es gov, or download the IRS2Go app. Forms 1040 es Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Forms 1040 es The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Forms 1040 es Most VITA and TCE sites offer free electronic filing. Forms 1040 es Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Forms 1040 es Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Forms 1040 es Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Forms 1040 es If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Forms 1040 es The IRS issues more than 9 out of 10 refunds in less than 21 days. Forms 1040 es Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Forms 1040 es Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Forms 1040 es The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Forms 1040 es Note, the above information is for our automated hotline. Forms 1040 es Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Forms 1040 es Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Forms 1040 es You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Forms 1040 es It can take up to 3 weeks from the date you mailed it to show up in our system. Forms 1040 es Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Forms 1040 es You should receive your order within 10 business days. Forms 1040 es Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Forms 1040 es If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Forms 1040 es Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Forms 1040 es The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Forms 1040 es These individuals can also contact the IRS through relay services such as the Federal Relay Service. Forms 1040 es Walk-in. Forms 1040 es   You can find a selection of forms, publications and services — in person. Forms 1040 es Products. Forms 1040 es You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Forms 1040 es Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Forms 1040 es Services. Forms 1040 es You can walk in to your local TAC for face-to-face tax help. Forms 1040 es An employee can answer questions about your tax account or help you set up a payment plan. Forms 1040 es Before visiting, use the Office Locator tool on IRS. Forms 1040 es gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Forms 1040 es Mail. Forms 1040 es   You can send your order for forms, instructions, and publications to the address below. Forms 1040 es You should receive a response within 10 business days after your request is received. Forms 1040 es Internal Revenue Service 1201 N. Forms 1040 es Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Forms 1040 es The Taxpayer Advocate Service (TAS) is your voice at the IRS. Forms 1040 es Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Forms 1040 es   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Forms 1040 es We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Forms 1040 es You face (or your business is facing) an immediate threat of adverse action. Forms 1040 es You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Forms 1040 es   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Forms 1040 es Here's why we can help: TAS is an independent organization within the IRS. Forms 1040 es Our advocates know how to work with the IRS. Forms 1040 es Our services are free and tailored to meet your needs. Forms 1040 es We have offices in every state, the District of Columbia, and Puerto Rico. Forms 1040 es   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Forms 1040 es   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Forms 1040 es If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Forms 1040 es Low Income Taxpayer Clinics Low Income