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How Do I File My 2011 Taxes

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How Do I File My 2011 Taxes

How do i file my 2011 taxes Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. How do i file my 2011 taxes How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. How do i file my 2011 taxes These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. How do i file my 2011 taxes They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. How do i file my 2011 taxes Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. How do i file my 2011 taxes They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. How do i file my 2011 taxes Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. How do i file my 2011 taxes Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. How do i file my 2011 taxes What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. How do i file my 2011 taxes (But see Decedent under Whose Medical Expenses Can You Include, for an exception. How do i file my 2011 taxes ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. How do i file my 2011 taxes If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. How do i file my 2011 taxes If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. How do i file my 2011 taxes If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. How do i file my 2011 taxes S. How do i file my 2011 taxes Individual Income Tax Return, for the year in which you overlooked the expense. How do i file my 2011 taxes Do not claim the expense on this year's return. How do i file my 2011 taxes Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. How do i file my 2011 taxes You cannot include medical expenses that were paid by insurance companies or other sources. How do i file my 2011 taxes This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. How do i file my 2011 taxes Separate returns. How do i file my 2011 taxes   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. How do i file my 2011 taxes Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. How do i file my 2011 taxes Community property states. How do i file my 2011 taxes   If you and your spouse live in a community property state and file separate returns or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. How do i file my 2011 taxes Generally, each of you should include half the expenses. How do i file my 2011 taxes If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. How do i file my 2011 taxes If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. How do i file my 2011 taxes How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI. How do i file my 2011 taxes But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. How do i file my 2011 taxes 5% of your AGI. How do i file my 2011 taxes Example. How do i file my 2011 taxes You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. How do i file my 2011 taxes You paid medical expenses of $2,500. How do i file my 2011 taxes You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. How do i file my 2011 taxes Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. How do i file my 2011 taxes There are different rules for decedents and for individuals who are the subject of multiple support agreements. How do i file my 2011 taxes See Support claimed under a multiple support agreement , later under Qualifying Relative. How do i file my 2011 taxes Spouse You can include medical expenses you paid for your spouse. How do i file my 2011 taxes To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. How do i file my 2011 taxes Example 1. How do i file my 2011 taxes Mary received medical treatment before she married Bill. How do i file my 2011 taxes Bill paid for the treatment after they married. How do i file my 2011 taxes Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. How do i file my 2011 taxes If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. How do i file my 2011 taxes Mary would include the amounts she paid during the year in her separate return. How do i file my 2011 taxes If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. How do i file my 2011 taxes Example 2. How do i file my 2011 taxes This year, John paid medical expenses for his wife Louise, who died last year. How do i file my 2011 taxes John married Belle this year and they file a joint return. How do i file my 2011 taxes Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. How do i file my 2011 taxes Dependent You can include medical expenses you paid for your dependent. How do i file my 2011 taxes For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. How do i file my 2011 taxes A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. How do i file my 2011 taxes The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. How do i file my 2011 taxes S. How do i file my 2011 taxes citizen or national or a resident of the United States, Canada, or Mexico. How do i file my 2011 taxes If your qualifying child was adopted, see Exception for adopted child , later. How do i file my 2011 taxes You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How do i file my 2011 taxes Exception for adopted child. How do i file my 2011 taxes   If you are a U. How do i file my 2011 taxes S. How do i file my 2011 taxes citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. How do i file my 2011 taxes S. How do i file my 2011 taxes citizen or national, or a resident of the United States, Canada, or Mexico. How do i file my 2011 taxes Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. How do i file my 2011 taxes Adopted child. How do i file my 2011 taxes   A legally adopted child is treated as your own child. How do i file my 2011 taxes This child includes a child lawfully placed with you for legal adoption. How do i file my 2011 taxes   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. How do i file my 2011 taxes   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. How do i file my 2011 taxes   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. How do i file my 2011 taxes    You may be able to take a credit for other expenses related to an adoption. How do i file my 2011 taxes See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. How do i file my 2011 taxes Child of divorced or separated parents. How do i file my 2011 taxes   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. How do i file my 2011 taxes Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. How do i file my 2011 taxes This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). How do i file my 2011 taxes Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. How do i file my 2011 taxes But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. How do i file my 2011 taxes Support claimed under a multiple support agreement. How do i file my 2011 taxes   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. How do i file my 2011 taxes A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. How do i file my 2011 taxes   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. How do i file my 2011 taxes However, you can include the entire unreimbursed amount you paid for medical expenses. How do i file my 2011 taxes Example. How do i file my 2011 taxes You and your three brothers each provide one-fourth of your mother's total support. How do i file my 2011 taxes Under a multiple support agreement, you treat your mother as your dependent. How do i file my 2011 taxes You paid all of her medical expenses. How do i file my 2011 taxes Your brothers repaid you for three-fourths of these expenses. How do i file my 2011 taxes In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. How do i file my 2011 taxes Your brothers cannot include any part of the expenses. How do i file my 2011 taxes However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. How do i file my 2011 taxes Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. How do i file my 2011 taxes This includes expenses for the decedent's spouse and dependents as well as for the decedent. How do i file my 2011 taxes The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. How do i file my 2011 taxes The expenses must be paid within the 1-year period beginning with the day after the date of death. How do i file my 2011 taxes If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. How do i file my 2011 taxes Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. How do i file my 2011 taxes What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. How do i file my 2011 taxes Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. How do i file my 2011 taxes Example. How do i file my 2011 taxes John properly filed his 2012 income tax return. How do i file my 2011 taxes He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. How do i file my 2011 taxes If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. How do i file my 2011 taxes The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. How do i file my 2011 taxes What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. How do i file my 2011 taxes The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. How do i file my 2011 taxes What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. How do i file my 2011 taxes The items are listed in alphabetical order. How do i file my 2011 taxes This list does not include all possible medical expenses. How do i file my 2011 taxes To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. How do i file my 2011 taxes Abortion You can include in medical expenses the amount you pay for a legal abortion. How do i file my 2011 taxes Acupuncture You can include in medical expenses the amount you pay for acupuncture. How do i file my 2011 taxes Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. How do i file my 2011 taxes This includes meals and lodging provided by the center during treatment. How do i file my 2011 taxes You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. How do i file my 2011 taxes Ambulance You can include in medical expenses amounts you pay for ambulance service. How do i file my 2011 taxes Annual Physical Examination See Physical Examination , later. How do i file my 2011 taxes Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. How do i file my 2011 taxes Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. How do i file my 2011 taxes Bandages You can include in medical expenses the cost of medical supplies such as bandages. How do i file my 2011 taxes Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. How do i file my 2011 taxes Body Scan You can include in medical expenses the cost of an electronic body scan. How do i file my 2011 taxes Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. How do i file my 2011 taxes Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. How do i file my 2011 taxes Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. How do i file my 2011 taxes See Cosmetic Surgery , later. How do i file my 2011 taxes Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. How do i file my 2011 taxes The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. How do i file my 2011 taxes The cost of the improvement is reduced by the increase in the value of your property. How do i file my 2011 taxes The difference is a medical expense. How do i file my 2011 taxes If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. How do i file my 2011 taxes Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. How do i file my 2011 taxes These improvements include, but are not limited to, the following items. How do i file my 2011 taxes Constructing entrance or exit ramps for your home. How do i file my 2011 taxes Widening doorways at entrances or exits to your home. How do i file my 2011 taxes Widening or otherwise modifying hallways and interior doorways. How do i file my 2011 taxes Installing railings, support bars, or other modifications to bathrooms. How do i file my 2011 taxes Lowering or modifying kitchen cabinets and equipment. How do i file my 2011 taxes Moving or modifying electrical outlets and fixtures. How do i file my 2011 taxes Installing porch lifts and other forms of lifts (but elevators generally add value to the house). How do i file my 2011 taxes Modifying fire alarms, smoke detectors, and other warning systems. How do i file my 2011 taxes Modifying stairways. How do i file my 2011 taxes Adding handrails or grab bars anywhere (whether or not in bathrooms). How do i file my 2011 taxes Modifying hardware on doors. How do i file my 2011 taxes Modifying areas in front of entrance and exit doorways. How do i file my 2011 taxes Grading the ground to provide access to the residence. How do i file my 2011 taxes Only reasonable costs to accommodate a home to a disabled condition are considered medical care. How do i file my 2011 taxes Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. How do i file my 2011 taxes Capital expense worksheet. How do i file my 2011 taxes   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. How do i file my 2011 taxes Worksheet A. How do i file my 2011 taxes Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. How do i file my 2011 taxes 1. How do i file my 2011 taxes Enter the amount you paid for the home improvement 1. How do i file my 2011 taxes   2. How do i file my 2011 taxes Enter the value of your home immediately after the improvement 2. How do i file my 2011 taxes       3. How do i file my 2011 taxes Enter the value of your home immediately before the improvement 3. How do i file my 2011 taxes       4. How do i file my 2011 taxes Subtract line 3 from line 2. How do i file my 2011 taxes This is the increase in the value of your home due to the improvement 4. How do i file my 2011 taxes     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. How do i file my 2011 taxes       • If line 4 is less than line 1, go to line 5. How do i file my 2011 taxes     5. How do i file my 2011 taxes Subtract line 4 from line 1. How do i file my 2011 taxes These are your medical expenses due to the home improvement 5. How do i file my 2011 taxes   Operation and upkeep. How do i file my 2011 taxes   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. How do i file my 2011 taxes This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. How do i file my 2011 taxes Improvements to property rented by a person with a disability. How do i file my 2011 taxes   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. How do i file my 2011 taxes Example. How do i file my 2011 taxes John has arthritis and a heart condition. How do i file my 2011 taxes He cannot climb stairs or get into a bathtub. How do i file my 2011 taxes On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. How do i file my 2011 taxes The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. How do i file my 2011 taxes John can include in medical expenses the entire amount he paid. How do i file my 2011 taxes Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. How do i file my 2011 taxes Special design. How do i file my 2011 taxes   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. How do i file my 2011 taxes Cost of operation. How do i file my 2011 taxes   The includible costs of using a car for medical reasons are explained under Transportation , later. How do i file my 2011 taxes Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. How do i file my 2011 taxes Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. How do i file my 2011 taxes Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. How do i file my 2011 taxes You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. How do i file my 2011 taxes See Eyeglasses and Eye Surgery , later. How do i file my 2011 taxes Crutches You can include in medical expenses the amount you pay to buy or rent crutches. How do i file my 2011 taxes Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. How do i file my 2011 taxes Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. How do i file my 2011 taxes Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. How do i file my 2011 taxes But see Teeth Whitening under What Expenses Are Not Includible, later. How do i file my 2011 taxes Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. How do i file my 2011 taxes Example. How do i file my 2011 taxes You have diabetes and use a blood sugar test kit to monitor your blood sugar level. How do i file my 2011 taxes You can include the cost of the blood sugar test kit in your medical expenses. How do i file my 2011 taxes Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. How do i file my 2011 taxes (See Publication 503, Child and Dependent Care Expenses. How do i file my 2011 taxes ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. How do i file my 2011 taxes Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. How do i file my 2011 taxes This includes meals and lodging at the center during treatment. How do i file my 2011 taxes Drugs See Medicines , later. How do i file my 2011 taxes Eye Exam You can include in medical expenses the amount you pay for eye examinations. How do i file my 2011 taxes Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. How do i file my 2011 taxes See Contact Lenses , earlier, for more information. How do i file my 2011 taxes Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. How do i file my 2011 taxes Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. How do i file my 2011 taxes Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). How do i file my 2011 taxes Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. How do i file my 2011 taxes Founder's Fee See Lifetime Care—Advance Payments , later. How do i file my 2011 taxes Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. How do i file my 2011 taxes In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. How do i file my 2011 taxes Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. How do i file my 2011 taxes Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. How do i file my 2011 taxes These amounts are treated as medical insurance premiums. How do i file my 2011 taxes See Insurance Premiums , later. How do i file my 2011 taxes Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. How do i file my 2011 taxes Home Care See Nursing Services , later. How do i file my 2011 taxes Home Improvements See Capital Expenses , earlier. How do i file my 2011 taxes Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. How do i file my 2011 taxes This includes amounts paid for meals and lodging. How do i file my 2011 taxes Also see Lodging , later. How do i file my 2011 taxes Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. How do i file my 2011 taxes Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). How do i file my 2011 taxes See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. How do i file my 2011 taxes If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. How do i file my 2011 taxes The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. How do i file my 2011 taxes Health coverage tax credit. How do i file my 2011 taxes   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. How do i file my 2011 taxes When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. How do i file my 2011 taxes S. How do i file my 2011 taxes Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How do i file my 2011 taxes Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. How do i file my 2011 taxes Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. How do i file my 2011 taxes Example. How do i file my 2011 taxes You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. How do i file my 2011 taxes Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. How do i file my 2011 taxes Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. How do i file my 2011 taxes Long-term care services. How do i file my 2011 taxes   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. How do i file my 2011 taxes This amount will be reported as wages on your Form W-2. How do i file my 2011 taxes Retired public safety officers. How do i file my 2011 taxes   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. How do i file my 2011 taxes This applies only to distributions that would otherwise be included in income. How do i file my 2011 taxes Health reimbursement arrangement (HRA). How do i file my 2011 taxes   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. How do i file my 2011 taxes This is because an HRA is funded solely by the employer. How do i file my 2011 taxes Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. How do i file my 2011 taxes The payroll tax paid for Medicare A is not a medical expense. How do i file my 2011 taxes If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. How do i file my 2011 taxes In this situation you can include the premiums you paid for Medicare A as a medical expense. How do i file my 2011 taxes Medicare B Medicare B is a supplemental medical insurance. How do i file my 2011 taxes Premiums you pay for Medicare B are a medical expense. How do i file my 2011 taxes Check the information you received from the Social Security Administration to find out your premium. How do i file my 2011 taxes Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. How do i file my 2011 taxes You can include as a medical expense premiums you pay for Medicare D. How do i file my 2011 taxes Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). How do i file my 2011 taxes Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. How do i file my 2011 taxes You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. How do i file my 2011 taxes You can include this cost of continuing participation in the health plan as a medical expense. How do i file my 2011 taxes If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. How do i file my 2011 taxes You cannot include this cost of continuing participation in that health plan as a medical expense. How do i file my 2011 taxes Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. How do i file my 2011 taxes , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. How do i file my 2011 taxes Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. How do i file my 2011 taxes Coverage for nondependents. How do i file my 2011 taxes   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. How do i file my 2011 taxes However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. How do i file my 2011 taxes  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. How do i file my 2011 taxes Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. How do i file my 2011 taxes Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. How do i file my 2011 taxes Lactation Expenses See Breast Pumps and Supplies , earlier. How do i file my 2011 taxes Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. How do i file my 2011 taxes These surfaces must be in poor repair (peeling or cracking) or within the child's reach. How do i file my 2011 taxes The cost of repainting the scraped area is not a medical expense. How do i file my 2011 taxes If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. How do i file my 2011 taxes See Capital Expenses , earlier. How do i file my 2011 taxes Do not include the cost of painting the wallboard as a medical expense. How do i file my 2011 taxes Learning Disability See Special Education , later. How do i file my 2011 taxes Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. How do i file my 2011 taxes However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. How do i file my 2011 taxes Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. How do i file my 2011 taxes The part of the payment you include is the amount properly allocable to medical care. How do i file my 2011 taxes The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. How do i file my 2011 taxes You can use a statement from the retirement home to prove the amount properly allocable to medical care. How do i file my 2011 taxes The statement must be based either on the home's prior experience or on information from a comparable home. How do i file my 2011 taxes Dependents with disabilities. How do i file my 2011 taxes   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. How do i file my 2011 taxes The payments must be a condition for the institution's future acceptance of your child and must not be refundable. How do i file my 2011 taxes Payments for future medical care. How do i file my 2011 taxes   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. How do i file my 2011 taxes This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. How do i file my 2011 taxes Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. How do i file my 2011 taxes See Nursing Home , later. How do i file my 2011 taxes You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. How do i file my 2011 taxes You can include the cost of such lodging while away from home if all of the following requirements are met. How do i file my 2011 taxes The lodging is primarily for and essential to medical care. How do i file my 2011 taxes The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. How do i file my 2011 taxes The lodging is not lavish or extravagant under the circumstances. How do i file my 2011 taxes There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. How do i file my 2011 taxes The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. How do i file my 2011 taxes You can include lodging for a person traveling with the person receiving the medical care. How do i file my 2011 taxes For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. How do i file my 2011 taxes Meals are not included. How do i file my 2011 taxes Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. How do i file my 2011 taxes Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. How do i file my 2011 taxes Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. How do i file my 2011 taxes Chronically ill individual. How do i file my 2011 taxes   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. How do i file my 2011 taxes He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. How do i file my 2011 taxes Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. How do i file my 2011 taxes He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. How do i file my 2011 taxes Maintenance and personal care services. How do i file my 2011 taxes    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). How do i file my 2011 taxes Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. How do i file my 2011 taxes The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. How do i file my 2011 taxes The amount of qualified long-term care premiums you can include is limited. How do i file my 2011 taxes You can include the following as medical expenses on Schedule A (Form 1040). How do i file my 2011 taxes Qualified long-term care premiums up to the following amounts. How do i file my 2011 taxes Age 40 or under – $360. How do i file my 2011 taxes Age 41 to 50 – $680. How do i file my 2011 taxes Age 51 to 60 – $1,360. How do i file my 2011 taxes Age 61 to 70 – $3,640. How do i file my 2011 taxes Age 71 or over – $4,550. How do i file my 2011 taxes Unreimbursed expenses for qualified long-term care services. How do i file my 2011 taxes Note. How do i file my 2011 taxes The limit on premiums is for each person. How do i file my 2011 taxes Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. How do i file my 2011 taxes Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. How do i file my 2011 taxes You cannot include in medical expenses the cost of meals that are not part of inpatient care. How do i file my 2011 taxes Also see Weight-Loss Program and Nutritional Supplements , later. How do i file my 2011 taxes Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. How do i file my 2011 taxes The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. How do i file my 2011 taxes The majority of the time spent at the conference must be spent attending sessions on medical information. How do i file my 2011 taxes The cost of meals and lodging while attending the conference is not deductible as a medical expense. How do i file my 2011 taxes Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. How do i file my 2011 taxes Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. How do i file my 2011 taxes A prescribed drug is one that requires a prescription by a doctor for its use by an individual. How do i file my 2011 taxes You can also include amounts you pay for insulin. How do i file my 2011 taxes Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. How do i file my 2011 taxes Imported medicines and drugs. How do i file my 2011 taxes   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. How do i file my 2011 taxes Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. How do i file my 2011 taxes This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. How do i file my 2011 taxes Do not include the cost of meals and lodging if the reason for being in the home is personal. How do i file my 2011 taxes You can, however, include in medical expenses the part of the cost that is for medical or nursing care. How do i file my 2011 taxes Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. How do i file my 2011 taxes The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. How do i file my 2011 taxes This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. How do i file my 2011 taxes These services can be provided in your home or another care facility. How do i file my 2011 taxes Generally, only the amount spent for nursing services is a medical expense. How do i file my 2011 taxes If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. How do i file my 2011 taxes For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. How do i file my 2011 taxes She spends 10% of her time doing household services such as washing dishes and laundry. How do i file my 2011 taxes You can include only $270 per week as medical expenses. How do i file my 2011 taxes The $30 (10% × $300) allocated to household services cannot be included. How do i file my 2011 taxes However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. How do i file my 2011 taxes See Maintenance and personal care services under Long-Term Care, earlier. How do i file my 2011 taxes Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. How do i file my 2011 taxes See Publication 503. How do i file my 2011 taxes You can also include in medical expenses part of the amount you pay for that attendant's meals. How do i file my 2011 taxes Divide the food expense among the household members to find the cost of the attendant's food. How do i file my 2011 taxes Then divide that cost in the same manner as in the preceding paragraph. How do i file my 2011 taxes If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. How do i file my 2011 taxes This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. How do i file my 2011 taxes Employment taxes. How do i file my 2011 taxes   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. How do i file my 2011 taxes If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. How do i file my 2011 taxes For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. How do i file my 2011 taxes Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. How do i file my 2011 taxes See Cosmetic Surgery under What Expenses Are Not Includible, later. How do i file my 2011 taxes Optometrist See Eyeglasses , earlier. How do i file my 2011 taxes Organ Donors See Transplants , later. How do i file my 2011 taxes Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. How do i file my 2011 taxes Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. How do i file my 2011 taxes Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. How do i file my 2011 taxes You do not have to be ill at the time of the examination. How do i file my 2011 taxes Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. How do i file my 2011 taxes Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. How do i file my 2011 taxes Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. How do i file my 2011 taxes This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. How do i file my 2011 taxes See Psychoanalysis, next, and Transportation , later. How do i file my 2011 taxes Psychoanalysis You can include in medical expenses payments for psychoanalysis. How do i file my 2011 taxes However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. How do i file my 2011 taxes Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. How do i file my 2011 taxes Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. How do i file my 2011 taxes You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. How do i file my 2011 taxes A doctor must recommend that the child attend the school. How do i file my 2011 taxes Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. How do i file my 2011 taxes Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. How do i file my 2011 taxes Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). How do i file my 2011 taxes Also see Vasectomy , later. How do i file my 2011 taxes Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. How do i file my 2011 taxes However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. How do i file my 2011 taxes Surgery See Operations , earlier. How do i file my 2011 taxes Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. How do i file my 2011 taxes This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. How do i file my 2011 taxes You can also include the cost of repairing the equipment. How do i file my 2011 taxes Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. How do i file my 2011 taxes This may be the cost of an adapter that attaches to a regular set. How do i file my 2011 taxes It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. How do i file my 2011 taxes Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. How do i file my 2011 taxes Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. How do i file my 2011 taxes This includes transportation. How do i file my 2011 taxes You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. How do i file my 2011 taxes This includes transportation. How do i file my 2011 taxes Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. How do i file my 2011 taxes You can include:    Bus, taxi, train, or plane fares or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. How do i file my 2011 taxes Car expenses. How do i file my 2011 taxes   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. How do i file my 2011 taxes You cannot include depreciation, insurance, general repair, or maintenance expenses. How do i file my 2011 taxes   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. How do i file my 2011 taxes    You can also include parking fees and tolls. How do i file my 2011 taxes You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. How do i file my 2011 taxes Example. How do i file my 2011 taxes In 2013, Bill Jones drove 2,800 miles for medical reasons. How do i file my 2011 taxes He spent $500 for gas, $30 for oil, and $100 for tolls and parking. How do i file my 2011 taxes He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. How do i file my 2011 taxes He figures the actual expenses first. How do i file my 2011 taxes He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. How do i file my 2011 taxes He then figures the standard mileage amount. How do i file my 2011 taxes He multiplies 2,800 miles by 24 cents a mile for a total of $672. How do i file my 2011 taxes He then adds the $100 tolls and parking for a total of $772. How do i file my 2011 taxes Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. How do i file my 2011 taxes Transportation expenses you cannot include. How do i file my 2011 taxes    You cannot include in medical expenses the cost of transportation in the following situations. How do i file my 2011 taxes Going to and from work, even if your condition requires an unusual means of transportation. How do i file my 2011 taxes Travel for purely personal reasons to another city for an operation or other medical care. How do i file my 2011 taxes Travel that is merely for the general improvement of one's health. How do i file my 2011 taxes The costs of operating a specially equipped car for other than medical reasons. How do i file my 2011 taxes Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. How do i file my 2011 taxes You may be able to include up to $50 for each night for each person. How do i file my 2011 taxes You can include lodging for a person traveling with the person receiving the medical care. How do i file my 2011 taxes For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. How do i file my 2011 taxes Meals are not included. How do i file my 2011 taxes See Lodging , earlier. How do i file my 2011 taxes You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. How do i file my 2011 taxes However, see Medical Conferences , earlier. How do i file my 2011 taxes Tuition Under special circumstances, you can include charges for tuition in medical expenses. How do i file my 2011 taxes See Special Education , earlier. How do i file my 2011 taxes You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. How do i file my 2011 taxes Vasectomy You can include in medical expenses the amount you pay for a vasectomy. How do i file my 2011 taxes Vision Correction Surgery See Eye Surgery , earlier. How do i file my 2011 taxes Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). How do i file my 2011 taxes This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. How do i file my 2011 taxes You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. How do i file my 2011 taxes You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. How do i file my 2011 taxes You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. How do i file my 2011 taxes The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. How do i file my 2011 taxes See also Weight-Loss Program under What Expenses Are Not Includible, later. How do i file my 2011 taxes Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. How do i file my 2011 taxes The cost of operating and maintaining the wheelchair is also a medical expense. How do i file my 2011 taxes Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. How do i file my 2011 taxes X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. How do i file my 2011 taxes What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. How do i file my 2011 taxes The items are listed in alphabetical order. How do i file my 2011 taxes Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. How do i file my 2011 taxes Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. How do i file my 2011 taxes Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. How do i file my 2011 taxes ), even if such substances are legalized by state law. How do i file my 2011 taxes Such substances are not legal under federal law and cannot be included in medical expenses. How do i file my 2011 taxes Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. How do i file my 2011 taxes This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. How do i file my 2011 taxes You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. How do i file my 2011 taxes You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. How do i file my 2011 taxes Example. How do i file my 2011 taxes An individual undergoes surgery that removes a breast as part of treatment for cancer. How do i file my 2011 taxes She pays a surgeon to reconstruct the breast. How do i file my 2011 taxes The surgery to reconstruct the breast corrects a deformity directly related to the disease. How do i file my 2011 taxes The cost of the surgery is includible in her medical expenses. How do i file my 2011 taxes Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. How do i file my 2011 taxes , even if they are recommended by a doctor, if they are only for the improvement of general health. How do i file my 2011 taxes Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. How do i file my 2011 taxes Electrolysis or Hair Removal See Cosmetic Surgery , earlier. How do i file my 2011 taxes Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. How do i file my 2011 taxes Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. How do i file my 2011 taxes Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. How do i file my 2011 taxes This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. How do i file my 2011 taxes Hair Transplant See Cosmetic Surgery , earlier. How do i file my 2011 taxes Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. How do i file my 2011 taxes You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. How do i file my 2011 taxes Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. How do i file my 2011 taxes For more information, see Health Coverage Tax Credit , later. How do i file my 2011 taxes Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. How do i file my 2011 taxes Contributions to health savings accounts are deducted separately. How do i file my 2011 taxes See Publication 969. How do i file my 2011 taxes Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. How do i file my 2011 taxes This is a personal expense that is not deductible. How do i file my 2011 taxes However, you may be able to include certain expenses paid to a person providing nursing-type services. How do i file my 2011 taxes For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. How do i file my 2011 taxes Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. How do i file my 2011 taxes For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. How do i file my 2011 taxes Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. How do i file my 2011 taxes Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. How do i file my 2011 taxes Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. How do i file my 2011 taxes Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. How do i file my 2011 taxes You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. How do i file my 2011 taxes You also cannot use other funds equal to the amount of the distribution and include the expenses. How do i file my 2011 taxes For more information on Archer MSAs, see Publication 969. How do i file my 2011 taxes Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. How do i file my 2011 taxes You can only include the cost of a drug that was imported legally. How do i file my 2011 taxes For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. How do i file my 2011 taxes You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. How do i file my 2011 taxes Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. How do i file my 2011 taxes Example. How do i file my 2011 taxes Your doctor recommends that you take aspirin. How do i file my 2011 taxes Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. How do i file my 2011 taxes Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. How do i file my 2011 taxes unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. How do i file my 2011 taxes Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. How do i file my 2011 taxes Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. How do i file my 2011 taxes For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. How do i file my 2011 taxes In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. How do i file my 2011 taxes You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. How do i file my 2011 taxes (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. How do i file my 2011 taxes ) Swimming Lessons See Dancing Lessons , earlier. How do i file my 2011 taxes Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. How do i file my 2011 taxes See Cosmetic Surgery , earlier. How do i file my 2011 taxes Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. How do i file my 2011 taxes Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. How do i file my 2011 taxes You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). How do i file my 2011 taxes If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. How do i file my 2011 taxes Also, you cannot include membership dues in a gym, health club, or spa. How do i file my 2011 taxes You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. How do i file my 2011 taxes See Weight-Loss Program under What Medical Expenses Are Includible, earlier. How do i file my 2011 taxes How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. How do i file my 2011 taxes Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. How do i file my 2011 taxes This includes payments from Medicare. How do i file my 2011 taxes Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. How do i file my 2011 taxes Example. How do i file my 2011 taxes You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. How do i file my 2011 taxes The insurance you receive for the hospital and doctors' bills is more than their charges. How do i file my 2011 taxes In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. How do i file my 2011 taxes Health reimbursement arrange
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The How Do I File My 2011 Taxes

How do i file my 2011 taxes 11. How do i file my 2011 taxes   Casualties, Thefts, and Condemnations Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Casualties and TheftsDeductible losses. How do i file my 2011 taxes Nondeductible losses. How do i file my 2011 taxes Family pet. How do i file my 2011 taxes Progressive deterioration. How do i file my 2011 taxes Decline in market value of stock. How do i file my 2011 taxes Mislaid or lost property. How do i file my 2011 taxes Farming Losses How To Figure a Loss Deduction Limits on Losses of Personal-Use Property When Loss Is Deductible Proof of Loss Figuring a Gain Other Involuntary ConversionsCondemnation Irrigation Project Livestock Losses Tree Seedlings Postponing GainException. How do i file my 2011 taxes Related persons. How do i file my 2011 taxes Replacement Property Replacement Period How To Postpone Gain Disaster Area LossesWho is eligible. How do i file my 2011 taxes Covered disaster area. How do i file my 2011 taxes Reporting Gains and Losses Introduction This chapter explains the tax treatment of casualties, thefts, and condemnations. How do i file my 2011 taxes A casualty occurs when property is damaged, destroyed, or lost due to a sudden, unexpected, or unusual event. How do i file my 2011 taxes A theft occurs when property is stolen. How do i file my 2011 taxes A condemnation occurs when private property is legally taken for public use without the owner's consent. How do i file my 2011 taxes A casualty, theft, or condemnation may result in a deductible loss or taxable gain on your federal income tax return. How do i file my 2011 taxes You may have a deductible loss or a taxable gain even if only a portion of your property was affected by a casualty, theft, or condemnation. How do i file my 2011 taxes An involuntary conversion occurs when you receive money or other property as reimbursement for a casualty, theft, condemnation, disposition of property under threat of condemnation, or certain other events discussed in this chapter. How do i file my 2011 taxes If an involuntary conversion results in a gain and you buy qualified replacement property within the specified replacement period, you can postpone reporting the gain on your income tax return. How do i file my 2011 taxes For more information, see Postponing Gain , later. How do i file my 2011 taxes Topics - This chapter discusses: Casualties and thefts How to figure a loss or gain Other involuntary conversions Postponing gain Disaster area losses Reporting gains and losses Drought involving property connected with a trade or business or a transaction entered into for profit Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and Theft Loss Workbook Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch D (Form 1040) Capital Gains and Losses Sch F (Form 1040) Profit or Loss From Farming 4684 Casualties and Thefts 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. How do i file my 2011 taxes Casualties and Thefts If your property is destroyed, damaged, or stolen, you may have a deductible loss. How do i file my 2011 taxes If the insurance or other reimbursement is more than the adjusted basis of the destroyed, damaged, or stolen property, you may have a taxable gain. How do i file my 2011 taxes Casualty. How do i file my 2011 taxes   A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. How do i file my 2011 taxes A sudden event is one that is swift, not gradual or progressive. How do i file my 2011 taxes An unexpected event is one that is ordinarily unanticipated and unintended. How do i file my 2011 taxes An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. How do i file my 2011 taxes Deductible losses. How do i file my 2011 taxes   Deductible casualty losses can result from a number of different causes, including the following. How do i file my 2011 taxes Airplane crashes. How do i file my 2011 taxes Car, truck, or farm equipment accidents not resulting from your willful act or willful negligence. How do i file my 2011 taxes Earthquakes. How do i file my 2011 taxes Fires (but see Nondeductible losses next for exceptions). How do i file my 2011 taxes Floods. How do i file my 2011 taxes Freezing. How do i file my 2011 taxes Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses, in Publication 547. How do i file my 2011 taxes Lightning. How do i file my 2011 taxes Storms, including hurricanes and tornadoes. How do i file my 2011 taxes Terrorist attacks. How do i file my 2011 taxes Vandalism. How do i file my 2011 taxes Volcanic eruptions. How do i file my 2011 taxes Nondeductible losses. How do i file my 2011 taxes   A casualty loss is not deductible if the damage or destruction is caused by the following. How do i file my 2011 taxes Accidentally breaking articles such as glassware or china under normal conditions. How do i file my 2011 taxes A family pet (explained below). How do i file my 2011 taxes A fire if you willfully set it, or pay someone else to set it. How do i file my 2011 taxes A car, truck, or farm equipment accident if your willful negligence or willful act caused it. How do i file my 2011 taxes The same is true if the willful act or willful negligence of someone acting for you caused the accident. How do i file my 2011 taxes Progressive deterioration (explained below). How do i file my 2011 taxes Family pet. How do i file my 2011 taxes   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed above under Casualty are met. How do i file my 2011 taxes Example. How do i file my 2011 taxes You keep your horse in your yard. How do i file my 2011 taxes The ornamental fruit trees in your yard were damaged when your horse stripped the bark from them. How do i file my 2011 taxes Some of the trees were completely girdled and died. How do i file my 2011 taxes Because the damage was not unexpected or unusual, the loss is not deductible. How do i file my 2011 taxes Progressive deterioration. How do i file my 2011 taxes   Loss of property due to progressive deterioration is not deductible as a casualty loss. How do i file my 2011 taxes This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. How do i file my 2011 taxes Examples of damage due to progressive deterioration include damage from rust, corrosion, or termites. How do i file my 2011 taxes However, weather-related conditions or disease may cause another type of involuntary conversion. How do i file my 2011 taxes See Other Involuntary Conversions , later. How do i file my 2011 taxes Theft. How do i file my 2011 taxes   A theft is the taking and removing of money or property with the intent to deprive the owner of it. How do i file my 2011 taxes The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent. How do i file my 2011 taxes You do not need to show a conviction for theft. How do i file my 2011 taxes   Theft includes the taking of money or property by the following means: Blackmail, Burglary, Embezzlement, Extortion, Kidnapping for ransom, Larceny, Robbery, or Threats. How do i file my 2011 taxes The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. How do i file my 2011 taxes Decline in market value of stock. How do i file my 2011 taxes   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. How do i file my 2011 taxes However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. How do i file my 2011 taxes You report a capital loss on Schedule D (Form 1040). How do i file my 2011 taxes For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. How do i file my 2011 taxes Mislaid or lost property. How do i file my 2011 taxes   The simple disappearance of money or property is not a theft. How do i file my 2011 taxes However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. How do i file my 2011 taxes Example. How do i file my 2011 taxes A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. How do i file my 2011 taxes The diamond falls from the ring and is never found. How do i file my 2011 taxes The loss of the diamond is a casualty. How do i file my 2011 taxes Farming Losses You can deduct certain casualty or theft losses that occur in the business of farming. How do i file my 2011 taxes The following is a discussion of some losses you can deduct and some you cannot deduct. How do i file my 2011 taxes Livestock or produce bought for resale. How do i file my 2011 taxes   Casualty or theft losses of livestock or produce bought for resale are deductible if you report your income on the cash method. How do i file my 2011 taxes If you report your income on an accrual method, take casualty and theft losses on property bought for resale by omitting the item from the closing inventory for the year of the loss. How do i file my 2011 taxes You cannot take a separate deduction. How do i file my 2011 taxes Livestock, plants, produce, and crops raised for sale. How do i file my 2011 taxes   Losses of livestock, plants, produce, and crops raised for sale are generally not deductible if you report your income on the cash method. How do i file my 2011 taxes You have already deducted the cost of raising these items as farm expenses, so their basis is equal to zero. How do i file my 2011 taxes   For plants with a preproductive period of more than 2 years, you may have a deductible loss if you have a tax basis in the plants. How do i file my 2011 taxes You usually have a tax basis if you capitalized the expenses associated with these plants under the uniform capitalization rules. How do i file my 2011 taxes The uniform capitalization rules are discussed in chapter 6. How do i file my 2011 taxes   If you report your income on an accrual method, casualty or theft losses are deductible only if you included the items in your inventory at the beginning of your tax year. How do i file my 2011 taxes You get the deduction by omitting the item from your inventory at the close of your tax year. How do i file my 2011 taxes You cannot take a separate casualty or theft deduction. How do i file my 2011 taxes Income loss. How do i file my 2011 taxes   A loss of future income is not deductible. How do i file my 2011 taxes Example. How do i file my 2011 taxes A severe flood destroyed your crops. How do i file my 2011 taxes Because you are a cash method taxpayer and already deducted the cost of raising the crops as farm expenses, this loss is not deductible, as explained above under Livestock, plants, produce, and crops raised for sale . How do i file my 2011 taxes You estimate that the crop loss will reduce your farm income by $25,000. How do i file my 2011 taxes This loss of future income is also not deductible. How do i file my 2011 taxes Loss of timber. How do i file my 2011 taxes   If you sell timber downed as a result of a casualty, treat the proceeds from the sale as a reimbursement. How do i file my 2011 taxes If you use the proceeds to buy qualified replacement property, you can postpone reporting the gain. How do i file my 2011 taxes See Postponing Gain , later. How do i file my 2011 taxes Property used in farming. How do i file my 2011 taxes   Casualty and theft losses of property used in your farm business usually result in deductible losses. How do i file my 2011 taxes If a fire or storm destroyed your barn, or you lose by casualty or theft an animal you bought for draft, breeding, dairy, or sport, you may have a deductible loss. How do i file my 2011 taxes See How To Figure a Loss , later. How do i file my 2011 taxes Raised draft, breeding, dairy, or sporting animals. How do i file my 2011 taxes   Generally, losses of raised draft, breeding, dairy, or sporting animals do not result in deductible casualty or theft losses because you have no basis in the animals. How do i file my 2011 taxes However, you may have a basis in the animal and therefore may be able to claim a deduction if either of the following situations applies to you. How do i file my 2011 taxes You use inventories to determine your income and you included the animals in your inventory. How do i file my 2011 taxes You capitalized the expenses associated with the animals under the uniform capitalization rules and therefore have a tax basis in the animals subject to a casualty or theft. How do i file my 2011 taxes When you include livestock in inventory, its last inventory value is its basis. How do i file my 2011 taxes When you lose an inventoried animal held for draft, breeding, dairy, or sport by casualty or theft during the year, decrease ending inventory by the amount you included in inventory for the animal. How do i file my 2011 taxes You cannot take a separate deduction. How do i file my 2011 taxes How To Figure a Loss How you figure a deductible casualty or theft loss depends on whether the loss was to farm or personal-use property and whether the property was stolen or partly or completely destroyed. How do i file my 2011 taxes Farm property. How do i file my 2011 taxes   Farm property is the property you use in your farming business. How do i file my 2011 taxes If your farm property was completely destroyed or stolen, your loss is figured as follows:      Your adjusted basis in the property     MINUS     Any salvage value     MINUS     Any insurance or other reimbursement you  receive or expect to receive      You can use the schedules in Publication 584-B to list your stolen, damaged, or destroyed business property and to figure your loss. How do i file my 2011 taxes   If your farm property was partially damaged, use the steps shown under Personal-use property next to figure your casualty loss. How do i file my 2011 taxes However, the deduction limits, discussed later, do not apply to farm property. How do i file my 2011 taxes Personal-use property. How do i file my 2011 taxes   Personal-use property is property used by you or your family members for personal purposes and not used in your farm business or for income-producing purposes. How do i file my 2011 taxes The following items are examples of personal-use property: Your main home. How do i file my 2011 taxes Furniture and electronics used in your main home and not used in a home office or for business purposes. How do i file my 2011 taxes Clothing and jewelry. How do i file my 2011 taxes An automobile used for nonbusiness purposes. How do i file my 2011 taxes You figure the casualty or theft loss on this property by taking the following steps. How do i file my 2011 taxes Determine your adjusted basis in the property before the casualty or theft. How do i file my 2011 taxes Determine the decrease in fair market value of the property as a result of the casualty or theft. How do i file my 2011 taxes From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you receive or expect to receive. How do i file my 2011 taxes You must apply the deduction limits, discussed later, to determine your deductible loss. How do i file my 2011 taxes    You can use Publication 584 to list your stolen or damaged personal-use property and figure your loss. How do i file my 2011 taxes It includes schedules to help you figure the loss on your home, its contents, and your motor vehicles. How do i file my 2011 taxes Adjusted basis. How do i file my 2011 taxes   Adjusted basis is your basis (usually cost) increased or decreased by various events, such as improvements and casualty losses. How do i file my 2011 taxes For more information about adjusted basis, see chapter 6. How do i file my 2011 taxes Decrease in fair market value (FMV). How do i file my 2011 taxes   The decrease in FMV is the difference between the property's value immediately before the casualty or theft and its value immediately afterward. How do i file my 2011 taxes FMV is defined in chapter 10 under Payments Received or Considered Received . How do i file my 2011 taxes Appraisal. How do i file my 2011 taxes   To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. How do i file my 2011 taxes But other measures, such as the cost of cleaning up or making repairs (discussed next) can be used to establish decreases in FMV. How do i file my 2011 taxes   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterward should be made by a competent appraiser. How do i file my 2011 taxes The appraiser must recognize the effects of any general market decline that may occur along with the casualty. How do i file my 2011 taxes This information is needed to limit any deduction to the actual loss resulting from damage to the property. How do i file my 2011 taxes Cost of cleaning up or making repairs. How do i file my 2011 taxes   The cost of cleaning up after a casualty is not part of a casualty loss. How do i file my 2011 taxes Neither is the cost of repairing damaged property after a casualty. How do i file my 2011 taxes But you can use the cost of cleaning up or making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. How do i file my 2011 taxes The repairs are actually made. How do i file my 2011 taxes The repairs are necessary to bring the property back to its condition before the casualty. How do i file my 2011 taxes The amount spent for repairs is not excessive. How do i file my 2011 taxes The repairs fix the damage only. How do i file my 2011 taxes The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. How do i file my 2011 taxes Related expenses. How do i file my 2011 taxes   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, temporary housing, or a rental car, are not part of your casualty or theft loss. How do i file my 2011 taxes However, they may be deductible as farm business expenses if the damaged or stolen property is farm property. How do i file my 2011 taxes Separate computations for more than one item of property. How do i file my 2011 taxes   Generally, if a single casualty or theft involves more than one item of property, you must figure your loss separately for each item of property. How do i file my 2011 taxes Then combine the losses to determine your total loss. How do i file my 2011 taxes    There is an exception to this rule for personal-use real property. How do i file my 2011 taxes See Exception for personal-use real property, later. How do i file my 2011 taxes Example. How do i file my 2011 taxes A fire on your farm damaged a tractor and the barn in which it was stored. How do i file my 2011 taxes The tractor had an adjusted basis of $3,300. How do i file my 2011 taxes Its FMV was $28,000 just before the fire and $10,000 immediately afterward. How do i file my 2011 taxes The barn had an adjusted basis of $28,000. How do i file my 2011 taxes Its FMV was $55,000 just before the fire and $25,000 immediately afterward. How do i file my 2011 taxes You received insurance reimbursements of $2,100 on the tractor and $26,000 on the barn. How do i file my 2011 taxes Figure your deductible casualty loss separately for the two items of property. How do i file my 2011 taxes     Tractor Barn 1) Adjusted basis $3,300 $28,000 2) FMV before fire $28,000 $55,000 3) FMV after fire 10,000 25,000 4) Decrease in FMV  (line 2 − line 3) $18,000 $30,000 5) Loss (lesser of line 1 or line 4) $3,300 $28,000 6) Minus: Insurance 2,100 26,000 7) Deductible casualty loss $1,200 $2,000 8) Total deductible casualty loss $3,200 Exception for personal-use real property. How do i file my 2011 taxes   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. How do i file my 2011 taxes Figure the loss using the smaller of the following. How do i file my 2011 taxes The decrease in FMV of the entire property. How do i file my 2011 taxes The adjusted basis of the entire property. How do i file my 2011 taxes Example. How do i file my 2011 taxes You bought a farm in 1990 for $160,000. How do i file my 2011 taxes The adjusted basis of the residential part is now $128,000. How do i file my 2011 taxes In 2013, a windstorm blew down shade trees and three ornamental trees planted at a cost of $7,500 on the residential part. How do i file my 2011 taxes The adjusted basis of the residential part includes the $7,500. How do i file my 2011 taxes The fair market value (FMV) of the residential part immediately before the storm was $400,000, and $385,000 immediately after the storm. How do i file my 2011 taxes The trees were not covered by insurance. How do i file my 2011 taxes 1) Adjusted basis $128,000 2) FMV before the storm $400,000 3) FMV after the storm 385,000 4) Decrease in FMV (line 2 − line 3) $15,000 5) Loss before insurance (lesser of line 1 or line 4) $15,000 6) Minus: Insurance -0- 7) Amount of loss $15,000 Insurance and other reimbursements. How do i file my 2011 taxes   If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. How do i file my 2011 taxes You do not have a casualty or theft loss to the extent you are reimbursed. How do i file my 2011 taxes   If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. How do i file my 2011 taxes You must reduce your loss even if you do not receive payment until a later tax year. How do i file my 2011 taxes    Do not subtract from your loss any insurance payments you receive for living expenses if you lose the use of your main home or are denied access to it because of a casualty. How do i file my 2011 taxes You may have to include a portion of these payments in your income. How do i file my 2011 taxes See Insurance payments for living expenses in Publication 547 for details. How do i file my 2011 taxes Disaster relief. How do i file my 2011 taxes   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss, unless they are replacements for lost or destroyed property. How do i file my 2011 taxes Excludable cash gifts you receive also do not reduce your casualty loss if there are no limits on how you can use the money. How do i file my 2011 taxes   Generally, disaster relief grants received under the Robert T. How do i file my 2011 taxes Stafford Disaster Relief and Emergency Assistance Act are not included in your income. How do i file my 2011 taxes See Federal disaster relief grants , later, under Disaster Area Losses . How do i file my 2011 taxes   Qualified disaster relief payments for expenses you incurred as a result of a federally declared disaster are not taxable income to you. How do i file my 2011 taxes See Qualified disaster relief payments , later, under Disaster Area Losses . How do i file my 2011 taxes Reimbursement received after deducting loss. How do i file my 2011 taxes   If you figure your casualty or theft loss using your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. How do i file my 2011 taxes Actual reimbursement less than expected. How do i file my 2011 taxes   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. How do i file my 2011 taxes Actual reimbursement more than expected. How do i file my 2011 taxes   If you later receive more reimbursement than you expected after you have claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. How do i file my 2011 taxes However, if any part of your original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. How do i file my 2011 taxes Do not refigure your tax for the year you claimed the deduction. How do i file my 2011 taxes See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. How do i file my 2011 taxes If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. How do i file my 2011 taxes See Figuring a Gain in Publication 547 for information on how to treat a gain from the reimbursement you receive because of a casualty or theft. How do i file my 2011 taxes Actual reimbursement same as expected. How do i file my 2011 taxes   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. How do i file my 2011 taxes Lump-sum reimbursement. How do i file my 2011 taxes   If you have a casualty or theft loss of several assets at the same time without an allocation of reimbursement to specific assets, divide the lump-sum reimbursement among the assets according to the fair market value of each asset at the time of the loss. How do i file my 2011 taxes Figure the gain or loss separately for each asset that has a separate basis. How do i file my 2011 taxes Adjustments to basis. How do i file my 2011 taxes   If you have a casualty or theft loss, you must decrease your basis in the property by any insurance or other reimbursement you receive and by any deductible loss. How do i file my 2011 taxes The result is your adjusted basis in the property. How do i file my 2011 taxes Amounts you spend on repairs to restore your property to its pre-casualty condition increase your adjusted basis. How do i file my 2011 taxes See Adjusted Basis in chapter 6 for more information. How do i file my 2011 taxes Example. How do i file my 2011 taxes You built a new silo for $25,000. How do i file my 2011 taxes This is the basis in your silo because that is the total cost you incurred to build it. How do i file my 2011 taxes During the year, a tornado damaged your silo and your allowable casualty loss deduction was $1,000. How do i file my 2011 taxes In addition, your insurance company reimbursed you $4,000 for the damage and you spent $6,000 to restore the silo to its pre-casualty condition. How do i file my 2011 taxes Your adjusted basis in the silo after the casualty is $26,000 ($25,000 - $1,000 - $4,000 + $6,000). How do i file my 2011 taxes Deduction Limits on Losses of Personal-Use Property Casualty and theft losses of property held for personal use may be deductible if you itemize deductions on Schedule A (Form 1040). How do i file my 2011 taxes There are two limits on the deduction for casualty or theft loss of personal-use property. How do i file my 2011 taxes You figure these limits on Form 4684. How do i file my 2011 taxes $100 rule. How do i file my 2011 taxes   You must reduce each casualty or theft loss on personal-use property by $100. How do i file my 2011 taxes This rule applies after you have subtracted any reimbursement. How do i file my 2011 taxes 10% rule. How do i file my 2011 taxes   You must further reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. How do i file my 2011 taxes Apply this rule after you reduce each loss by $100. How do i file my 2011 taxes Adjusted gross income is on line 38 of Form 1040. How do i file my 2011 taxes Example. How do i file my 2011 taxes In June, you discovered that your house had been burglarized. How do i file my 2011 taxes Your loss after insurance reimbursement was $2,000. How do i file my 2011 taxes Your adjusted gross income for the year you discovered the burglary is $57,000. How do i file my 2011 taxes Figure your theft loss deduction as follows: 1. How do i file my 2011 taxes Loss after insurance $2,000 2. How do i file my 2011 taxes Subtract $100 100 3. How do i file my 2011 taxes Loss after $100 rule $1,900 4. How do i file my 2011 taxes Subtract 10% (. How do i file my 2011 taxes 10) × $57,000 AGI $5,700 5. How do i file my 2011 taxes Theft loss deduction -0- You do not have a theft loss deduction because your loss ($1,900) is less than 10% of your adjusted gross income ($5,700). How do i file my 2011 taxes    If you have a casualty or theft gain in addition to a loss, you will have to make a special computation before you figure your 10% limit. How do i file my 2011 taxes See 10% Rule in Publication 547. How do i file my 2011 taxes When Loss Is Deductible Generally, you can deduct casualty losses that are not reimbursable only in the tax year in which they occur. How do i file my 2011 taxes You generally can deduct theft losses that are not reimbursable only in the year you discover your property was stolen. How do i file my 2011 taxes However, losses in federally declared disaster areas are subject to different rules. How do i file my 2011 taxes See Disaster Area Losses , later, for an exception. How do i file my 2011 taxes If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you become reasonably certain that it will not be reimbursed. How do i file my 2011 taxes Leased property. How do i file my 2011 taxes   If you lease property from someone else, you can deduct a loss on the property in the year your liability for the loss is fixed. How do i file my 2011 taxes This is true even if the loss occurred or the liability was paid in a different year. How do i file my 2011 taxes You are not entitled to a deduction until your liability under the lease can be determined with reasonable accuracy. How do i file my 2011 taxes Your liability can be determined when a claim for recovery is settled, adjudicated, or abandoned. How do i file my 2011 taxes Example. How do i file my 2011 taxes Robert leased a tractor from First Implement, Inc. How do i file my 2011 taxes , for use in his farm business. How do i file my 2011 taxes The tractor was destroyed by a tornado in June 2012. How do i file my 2011 taxes The loss was not insured. How do i file my 2011 taxes First Implement billed Robert for the fair market value of the tractor on the date of the loss. How do i file my 2011 taxes Robert disagreed with the bill and refused to pay it. How do i file my 2011 taxes First Implement later filed suit in court against Robert. How do i file my 2011 taxes In 2013, Robert and First Implement agreed to settle the suit for $20,000, and the court entered a judgment in favor of First Implement. How do i file my 2011 taxes Robert paid $20,000 in June 2013. How do i file my 2011 taxes He can claim the $20,000 as a loss on his 2013 tax return. How do i file my 2011 taxes Net operating loss (NOL). How do i file my 2011 taxes   If your deductions, including casualty or theft loss deductions, are more than your income for the year, you may have an NOL. How do i file my 2011 taxes An NOL can be carried back or carried forward and deducted from income in other years. How do i file my 2011 taxes See Publication 536 for more information on NOLs. How do i file my 2011 taxes Proof of Loss To deduct a casualty or theft loss, you must be able to prove that there was a casualty or theft. How do i file my 2011 taxes You must have records to support the amount you claim for the loss. How do i file my 2011 taxes Casualty loss proof. How do i file my 2011 taxes   For a casualty loss, your records should show all the following information. How do i file my 2011 taxes The type of casualty (car accident, fire, storm, etc. How do i file my 2011 taxes ) and when it occurred. How do i file my 2011 taxes That the loss was a direct result of the casualty. How do i file my 2011 taxes That you were the owner of the property or, if you leased the property from someone else, that you were contractually liable to the owner for the damage. How do i file my 2011 taxes Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. How do i file my 2011 taxes Theft loss proof. How do i file my 2011 taxes   For a theft loss, your records should show all the following information. How do i file my 2011 taxes When you discovered your property was missing. How do i file my 2011 taxes That your property was stolen. How do i file my 2011 taxes That you were the owner of the property. How do i file my 2011 taxes Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. How do i file my 2011 taxes Figuring a Gain A casualty or theft may result in a taxable gain. How do i file my 2011 taxes If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft. How do i file my 2011 taxes You generally report your gain as income in the year you receive the reimbursement. How do i file my 2011 taxes However, depending on the type of property you receive, you may not have to report your gain. How do i file my 2011 taxes See Postponing Gain , later. How do i file my 2011 taxes Your gain is figured as follows: The amount you receive, minus Your adjusted basis in the property at the time of the casualty or theft. How do i file my 2011 taxes Even if the decrease in FMV of your property is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain. How do i file my 2011 taxes Amount you receive. How do i file my 2011 taxes   The amount you receive includes any money plus the value of any property you receive, minus any expenses you have in obtaining reimbursement. How do i file my 2011 taxes It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. How do i file my 2011 taxes Example. How do i file my 2011 taxes A tornado severely damaged your barn. How do i file my 2011 taxes The adjusted basis of the barn was $25,000. How do i file my 2011 taxes Your insurance company reimbursed you $40,000 for the damaged barn. How do i file my 2011 taxes However, you had legal expenses of $2,000 to collect that insurance. How do i file my 2011 taxes Your insurance minus your expenses to collect the insurance is more than your adjusted basis in the barn, so you have a gain. How do i file my 2011 taxes 1) Insurance reimbursement $40,000 2) Legal expenses 2,000 3) Amount received  (line 1 − line 2) $38,000 4) Adjusted basis 25,000 5) Gain on casualty (line 3 − line 4) $13,000 Other Involuntary Conversions In addition to casualties and thefts, other events cause involuntary conversions of property. How do i file my 2011 taxes Some of these are discussed in the following paragraphs. How do i file my 2011 taxes Gain or loss from an involuntary conversion of your property is usually recognized for tax purposes. How do i file my 2011 taxes You report the gain or deduct the loss on your tax return for the year you realize it. How do i file my 2011 taxes However, depending on the type of property you receive, you may not have to report your gain on the involuntary conversion. How do i file my 2011 taxes See Postponing Gain , later. How do i file my 2011 taxes Condemnation Condemnation is the process by which private property is legally taken for public use without the owner's consent. How do i file my 2011 taxes The property may be taken by the federal government, a state government, a political subdivision, or a private organization that has the power to legally take property. How do i file my 2011 taxes The owner receives a condemnation award (money or property) in exchange for the property taken. How do i file my 2011 taxes A condemnation is a forced sale, the owner being the seller and the condemning authority being the buyer. How do i file my 2011 taxes Threat of condemnation. How do i file my 2011 taxes   Treat the sale of your property under threat of condemnation as a condemnation, provided you have reasonable grounds to believe that your property will be condemned. How do i file my 2011 taxes Main home condemned. How do i file my 2011 taxes   If you have a gain because your main home is condemned, you generally can exclude the gain from your income as if you had sold or exchanged your home. How do i file my 2011 taxes For information on this exclusion, see Publication 523. How do i file my 2011 taxes If your gain is more than the amount you can exclude, but you buy replacement property, you may be able to postpone reporting the excess gain. How do i file my 2011 taxes See Postponing Gain , later. How do i file my 2011 taxes (You cannot deduct a loss from the condemnation of your main home. How do i file my 2011 taxes ) More information. How do i file my 2011 taxes   For information on how to figure the gain or loss on condemned property, see chapter 1 in Publication 544. How do i file my 2011 taxes Also see Postponing Gain , later, to find out if you can postpone reporting the gain. How do i file my 2011 taxes Irrigation Project The sale or other disposition of property located within an irrigation project to conform to the acreage limits of federal reclamation laws is an involuntary conversion. How do i file my 2011 taxes Livestock Losses Diseased livestock. How do i file my 2011 taxes   If your livestock die from disease, or are destroyed, sold, or exchanged because of disease, even though the disease is not of epidemic proportions, treat these occurrences as involuntary conversions. How do i file my 2011 taxes If the livestock were raised or purchased for resale, follow the rules for livestock discussed earlier under Farming Losses . How do i file my 2011 taxes Otherwise, figure the gain or loss from these conversions using the rules discussed under Determining Gain or Loss in chapter 8. How do i file my 2011 taxes If you replace the livestock, you may be able to postpone reporting the gain. How do i file my 2011 taxes See Postponing Gain below. How do i file my 2011 taxes Reporting dispositions of diseased livestock. How do i file my 2011 taxes   If you choose to postpone reporting gain on the disposition of diseased livestock, you must attach a statement to your return explaining that the livestock were disposed of because of disease. How do i file my 2011 taxes You must also include other information on this statement. How do i file my 2011 taxes See How To Postpone Gain , later, under Postponing Gain . How do i file my 2011 taxes Weather-related sales of livestock. How do i file my 2011 taxes   If you sell or exchange livestock (other than poultry) held for draft, breeding, or dairy purposes solely because of drought, flood, or other weather-related conditions, treat the sale or exchange as an involuntary conversion. How do i file my 2011 taxes Only livestock sold in excess of the number you normally would sell under usual business practice, in the absence of weather-related conditions, are considered involuntary conversions. How do i file my 2011 taxes Figure the gain or loss using the rules discussed under Determining Gain or Loss in chapter 8. How do i file my 2011 taxes If you replace the livestock, you may be able to postpone reporting the gain. How do i file my 2011 taxes See Postponing Gain below. How do i file my 2011 taxes Example. How do i file my 2011 taxes It is your usual business practice to sell five of your dairy animals during the year. How do i file my 2011 taxes This year you sold 20 dairy animals because of drought. How do i file my 2011 taxes The sale of 15 animals is treated as an involuntary conversion. How do i file my 2011 taxes    If you do not replace the livestock, you may be able to report the gain in the following year's income. How do i file my 2011 taxes This rule also applies to other livestock (including poultry). How do i file my 2011 taxes See Sales Caused by Weather-Related Conditions in chapter 3. How do i file my 2011 taxes Tree Seedlings If, because of an abnormal drought, the failure of planted tree seedlings is greater than normally anticipated, you may have a deductible loss. How do i file my 2011 taxes Treat the loss as a loss from an involuntary conversion. How do i file my 2011 taxes The loss equals the previously capitalized reforestation costs you had to duplicate on replanting. How do i file my 2011 taxes You deduct the loss on the return for the year the seedlings died. How do i file my 2011 taxes Postponing Gain Do not report a gain if you receive reimbursement in the form of property similar or related in service or use to the destroyed, stolen, or other involuntarily converted property. How do i file my 2011 taxes Your basis in the new property is generally the same as your adjusted basis in the property it replaces. How do i file my 2011 taxes You must ordinarily report the gain on your stolen, destroyed, or other involuntarily converted property if you receive money or unlike property as reimbursement. How do i file my 2011 taxes However, you can choose to postpone reporting the gain if you purchase replacement property similar or related in service or use to your destroyed, stolen, or other involuntarily converted property within a specific replacement period. How do i file my 2011 taxes If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. How do i file my 2011 taxes To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. How do i file my 2011 taxes If the cost of the replacement property is less than the reimbursement, you must include the gain in your income up to the amount of the unspent reimbursement. How do i file my 2011 taxes Example 1. How do i file my 2011 taxes In 1985, you constructed a barn to store farm equipment at a cost of $20,000. How do i file my 2011 taxes In 1987, you added a silo to the barn at a cost of $15,000 to store grain. How do i file my 2011 taxes In May of this year, the property was worth $100,000. How do i file my 2011 taxes In June the barn and silo were destroyed by a tornado. How do i file my 2011 taxes At the time of the tornado, you had an adjusted basis of $0 in the property. How do i file my 2011 taxes You received $85,000 from the insurance company. How do i file my 2011 taxes You had a gain of $85,000 ($85,000 – $0). How do i file my 2011 taxes You spent $80,000 to rebuild the barn and silo. How do i file my 2011 taxes Since this is less than the insurance proceeds received, you must include $5,000 ($85,000 – $80,000) in your income. How do i file my 2011 taxes Example 2. How do i file my 2011 taxes In 1970, you bought a cabin in the mountains for your personal use at a cost of $18,000. How do i file my 2011 taxes You made no further improvements or additions to it. How do i file my 2011 taxes When a storm destroyed the cabin this January, the cabin was worth $250,000. How do i file my 2011 taxes You received $146,000 from the insurance company in March. How do i file my 2011 taxes You had a gain of $128,000 ($146,000 − $18,000). How do i file my 2011 taxes You spent $144,000 to rebuild the cabin. How do i file my 2011 taxes Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. How do i file my 2011 taxes Buying replacement property from a related person. How do i file my 2011 taxes   You cannot postpone reporting a gain from a casualty, theft, or other involuntary conversion if you buy the replacement property from a related person (discussed later). How do i file my 2011 taxes This rule applies to the following taxpayers. How do i file my 2011 taxes C corporations. How do i file my 2011 taxes Partnerships in which more than 50% of the capital or profits interest is owned by C corporations. How do i file my 2011 taxes Individuals, partnerships (other than those in (2) above), and S corporations if the total realized gain for the tax year on all involuntarily converted properties on which there are realized gains is more than $100,000. How do i file my 2011 taxes For involuntary conversions described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. How do i file my 2011 taxes If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. How do i file my 2011 taxes If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. How do i file my 2011 taxes Exception. How do i file my 2011 taxes   This rule does not apply if the related person acquired the property from an unrelated person within the period of time allowed for replacing the involuntarily converted property. How do i file my 2011 taxes Related persons. How do i file my 2011 taxes   Under this rule, related persons include, for example, a parent and child, a brother and sister, a corporation and an individual who owns more than 50% of its outstanding stock, and two partnerships in which the same C corporations own more than 50% of the capital or profits interests. How do i file my 2011 taxes For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. How do i file my 2011 taxes Death of a taxpayer. How do i file my 2011 taxes   If a taxpayer dies after having a gain, but before buying replacement property, the gain must be reported for the year in which the decedent realized the gain. How do i file my 2011 taxes The executor of the estate or the person succeeding to the funds from the involuntary conversion cannot postpone reporting the gain by buying replacement property. How do i file my 2011 taxes Replacement Property You must buy replacement property for the specific purpose of replacing your property. How do i file my 2011 taxes Your replacement property must be similar or related in service or use to the property it replaces. How do i file my 2011 taxes You do not have to use the same funds you receive as reimbursement for your old property to acquire the replacement property. How do i file my 2011 taxes If you spend the money you receive for other purposes, and borrow money to buy replacement property, you can still choose to postpone reporting the gain if you meet the other requirements. How do i file my 2011 taxes Property you acquire by gift or inheritance does not qualify as replacement property. How do i file my 2011 taxes Owner-user. How do i file my 2011 taxes   If you are an owner-user, similar or related in service or use means that replacement property must function in the same way as the property it replaces. How do i file my 2011 taxes Examples of property that functions in the same way as the property it replaces are a home that replaces another home, a dairy cow that replaces another dairy cow, and farm land that replaces other farm land. How do i file my 2011 taxes A grinding mill that replaces a tractor does not qualify. How do i file my 2011 taxes Neither does a breeding or draft animal that replaces a dairy cow. How do i file my 2011 taxes Soil or other environmental contamination. How do i file my 2011 taxes   If, because of soil or other environmental contamination, it is not feasible for you to reinvest your insurance money or other proceeds from destroyed or damaged livestock in property similar or related in service or use to the livestock, you can treat other property (including real property) used for farming purposes, as property similar or related in service or use to the destroyed or damaged livestock. How do i file my 2011 taxes Weather-related conditions. How do i file my 2011 taxes   If, because of drought, flood, or other weather-related conditions, it is not feasible for you to reinvest the insurance money or other proceeds in property similar or related in service or use to the livestock, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the livestock you disposed of. How do i file my 2011 taxes Example. How do i file my 2011 taxes Each year you normally sell 25 cows from your beef herd. How do i file my 2011 taxes However, this year you had to sell 50 cows. How do i file my 2011 taxes This is because a severe drought significantly reduced the amount of hay and pasture yield needed to feed your herd for the rest of the year. How do i file my 2011 taxes Because, as a result of the severe drought, it is not feasible for you to use the proceeds from selling the extra cows to buy new cows, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the cows you sold. How do i file my 2011 taxes Standing crop destroyed by casualty. How do i file my 2011 taxes   If a storm or other casualty destroyed your standing crop and you use the insurance money to acquire either another standing crop or a harvested crop, this purchase qualifies as replacement property. How do i file my 2011 taxes The costs of planting and raising a new crop qualify as replacement costs for the destroyed crop only if you use the crop method of accounting (discussed in chapter 2). How do i file my 2011 taxes In that case, the costs of bringing the new crop to the same level of maturity as the destroyed crop qualify as replacement costs to the extent they are incurred during the replacement period. How do i file my 2011 taxes Timber loss. How do i file my 2011 taxes   Standing timber you bought with the proceeds from the sale of timber downed as a result of a casualty, such as high winds, earthquakes, or volcanic eruptions, qualifies as replacement property. How do i file my 2011 taxes If you bought the standing timber within the replacement period, you can postpone reporting the gain. How do i file my 2011 taxes Business or income-producing property located in a federally declared disaster area. How do i file my 2011 taxes   If your destroyed business or income-producing property was located in a federally declared disaster area, any tangible replacement property you acquire for use in any business is treated as similar or related in service or use to the destroyed property. How do i file my 2011 taxes For more information, see Disaster Area Losses in Publication 547. How do i file my 2011 taxes Substituting replacement property. How do i file my 2011 taxes   Once you have acquired qualified replacement property that you designate as replacement property in a statement attached to your tax return, you cannot substitute other qualified replacement property. How do i file my 2011 taxes This is true even if you acquire the other property within the replacement period. How do i file my 2011 taxes However, if you discover that the original replacement property was not qualified replacement property, you can, within the replacement period, substitute the new qualified replacement property. How do i file my 2011 taxes Basis of replacement property. How do i file my 2011 taxes   You must reduce the basis of your replacement property (its cost) by the amount of postponed gain. How do i file my 2011 taxes In this way, tax on the gain is postponed until you dispose of the replacement property. How do i file my 2011 taxes Replacement Period To postpone reporting your gain, you must buy replacement property within a specified period of time. How do i file my 2011 taxes This is the replacement period. How do i file my 2011 taxes The replacement period begins on the date your property was damaged, destroyed, stolen, sold, or exchanged. How do i file my 2011 taxes The replacement period generally ends 2 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. How do i file my 2011 taxes Example. How do i file my 2011 taxes You are a calendar year taxpayer. How do i file my 2011 taxes While you were on vacation, farm equipment that cost $2,200 was stolen from your farm. How do i file my 2011 taxes You discovered the theft when you returned to your farm on November 11, 2012. How do i file my 2011 taxes Your insurance company investigated the theft and did not settle your claim until January 5, 2013, when they paid you $3,000. How do i file my 2011 taxes You first realized a gain from the reimbursement for the theft during 2013, so you have until December 31, 2015, to replace the property. How do i file my 2011 taxes Main home in disaster area. How do i file my 2011 taxes   For your main home (or its contents) located in a federally declared disaster area, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. How do i file my 2011 taxes See Disaster Area Losses , later. How do i file my 2011 taxes Property in the Midwestern disaster areas. How do i file my 2011 taxes   For property located in the Midwestern disaster areas (defined in Table 4 in the 2008 Publication 547) that was destroyed, damaged, stolen, or condemned, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. How do i file my 2011 taxes This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Midwestern disaster areas. How do i file my 2011 taxes Property in the Kansas disaster area. How do i file my 2011 taxes   For property located in the Kansas disaster area that was destroyed, damaged, stolen, or condemned after May 3, 2007, as a result of the Kansas storms and tornadoes, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. How do i file my 2011 taxes This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Kansas disaster area. How do i file my 2011 taxes Property in the Hurricane Katrina disaster area. How do i file my 2011 taxes   For property located in the Hurricane Katrina disaster area that was destroyed, damaged, stolen, or condemned after August 24, 2005, as a result of Hurricane Katrina, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. How do i file my 2011 taxes This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. How do i file my 2011 taxes Weather-related sales of livestock in an area eligible for federal assistance. How do i file my 2011 taxes   For the sale or exchange of livestock due to drought, flood, or other weather-related conditions in an area eligible for federal assistance, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the sale or exchange. How do i file my 2011 taxes The IRS may extend the replacement period on a regional basis if the weather-related conditions continue for longer than 3 years. How do i file my 2011 taxes   For information on extensions of the replacement period because of persistent drought, see Notice 2006-82, 2006-39 I. How do i file my 2011 taxes R. How do i file my 2011 taxes B. How do i file my 2011 taxes 529, available at  www. How do i file my 2011 taxes irs. How do i file my 2011 taxes gov/irb/2006-39_IRB/ar11. How do i file my 2011 taxes html. How do i file my 2011 taxes For a list of counties for which exceptional, extreme, or severe drought was reported during the 12 months ending August 31, 2013, see Notice 2013-62, available at IRS. How do i file my 2011 taxes gov. How do i file my 2011 taxes Condemnation. How do i file my 2011 taxes   The replacement period for a condemnation begins on the earlier of the following dates. How do i file my 2011 taxes The date on which you disposed of the condemned property. How do i file my 2011 taxes The date on which the threat of condemnation began. How do i file my 2011 taxes The replacement period generally ends 2 years after the close of the first tax year in which any part of the gain on the condemnation is realized. How do i file my 2011 taxes But see Main home in disaster area , Property in the Midwestern disaster areas , Property in the Kansas disaster area , and Property in the Hurricane Katrina disaster area , earlier, for exceptions. How do i file my 2011 taxes Business or investment real property. How do i file my 2011 taxes   If real property held for use in a trade or business or for investment (not including property held primarily for sale) is condemned, the replacement period ends 3 years after the close of the first tax year in which any part of the gain on the condemnation is realized. How do i file my 2011 taxes Extension. How do i file my 2011 taxes   You can apply for an extension of the replacement period. How do i file my 2011 taxes Send your written application to the Internal Revenue Service Center where you file your tax return. How do i file my 2011 taxes See your tax return instructions for the address. How do i file my 2011 taxes Include all the details about your need for an extension. How do i file my 2011 taxes Make your application before the end of the replacement period. How do i file my 2011 taxes However, you can file an application within a reasonable time after the replacement period ends if you can show a good reason for the delay. How do i file my 2011 taxes You will get an extension of the replacement period if you can show reasonable cause for not making the replacement within the regular period. How do i file my 2011 taxes How To Postpone Gain You postpone reporting your gain by reporting your choice on your tax return for the year you have the gain. How do i file my 2011 taxes You have the gain in the year you receive insurance proceeds or other reimbursements that result in a gain. How do i file my 2011 taxes Required statement. How do i file my 2011 taxes   You should attach a statement to your return for the year you have the gain. How do i file my 2011 taxes This statement should include all the following information. How do i file my 2011 taxes The date and details of the casualty, theft, or other involuntary conversion. How do i file my 2011 taxes The insurance or other reimbursement you received. How do i file my 2011 taxes How you figured the gain. How do i file my 2011 taxes Replacement property acquired before return filed. How do i file my 2011 taxes   If you acquire replacement property before you file your return for the year you have the gain, your statement should also include detailed information about all the following items. How do i file my 2011 taxes The replacement property. How do i file my 2011 taxes The postponed gain. How do i file my 2011 taxes The basis adjustment that reflects the postponed gain. How do i file my 2011 taxes Any gain you are reporting as income. How do i file my 2011 taxes Replacement property acquired after return filed. How do i file my 2011 taxes   If you intend to buy replacement property after you file your return for the year you realize gain, your statement should also say that you are choosing to replace the property within the required replacement period. How do i file my 2011 taxes   You should then attach another statement to your return for the year in which you buy the replacement property. How do i file my 2011 taxes This statement should contain detailed information on the replacement property. How do i file my 2011 taxes If you acquire part of your replacement property in one year and part in another year, you must attach a statement to each year's return. How do i file my 2011 taxes Include in the statement detailed information on the replacement property bought in that year. How do i file my 2011 taxes Reporting weather-related sales of livestock. How do i file my 2011 taxes   If you choose to postpone reporting the gain on weather-related sales or exchanges of livestock, show all the following information on a statement attached to your return for the tax year in which you first realize any of the gain. How do i file my 2011 taxes Evidence of the weather-related conditions that forced the sale or exchange of the livestock. How do i file my 2011 taxes The gain realized on the sale or exchange. How do i file my 2011 taxes The number and kind of livestock sold or exchanged. How do i file my 2011 taxes The number of livestock of each kind you would have sold or exchanged under your usual business practice. How do i file my 2011 taxes   Show all the following information and the preceding information on the return for the year in which you replace the livestock. How do i file my 2011 taxes The dates you bought the replacement property. How do i file my 2011 taxes The cost of the replacement property. How do i file my 2011 taxes Description of the replacement property (for example, the number and kind of the replacement livestock). How do i file my 2011 taxes Amended return. How do i file my 2011 taxes   You must file an amended return (Form 1040X) for the tax year of the gain in either of the following situations. How do i file my 2011 taxes You do not acquire replacement property within the replacement period, plus extensions. How do i file my 2011 taxes On this amended return, you must report the gain and pay any additional tax due. How do i file my 2011 taxes You acquire replacement property within the required replacement period, plus extensions, but at a cost less than the amount you receive from the casualty, theft, or other involuntary conversion. How do i file my 2011 taxes On this amended return, you must report the part of the gain that cannot be postponed and pay any additional tax due. How do i file my 2011 taxes Disaster Area Losses Special rules apply to federally declared disaster area losses. How do i file my 2011 taxes A federally declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Robert T. How do i file my 2011 taxes Stafford Disaster Relief and Emergency Assistance Act. How do i file my 2011 taxes It includes a major disaster or emergency declaration under the act. How do i file my 2011 taxes A list of the areas warranting public or individual assistance (or both) under the Act is available at the Federal Emergency Management Agency (FEMA) web site at www. How do i file my 2011 taxes fema. How do i file my 2011 taxes gov. How do i file my 2011 taxes This part discusses the special rules for when to deduct a disaster area loss and what tax deadlines may be postponed. How do i file my 2011 taxes For other special rules, see Disaster Area Losses in Publication 547. How do i file my 2011 taxes When to deduct the loss. How do i file my 2011 taxes   You generally must deduct a casualty loss in the year it occurred. How do i file my 2011 taxes However, if you have a deductible loss from a disaster that occurred in an area warranting public or individual assistance (or both), you can choose to deduct that loss on your return or amended return for the tax year immediately preceding the tax year in which the disaster happened. How do i file my 2011 taxes If you make this choice, the loss is treated as having occurred in the preceding year. How do i file my 2011 taxes    Claiming a qualifying disaster loss on the previous year's return may result in a lower tax for that year, often producing or increasing a cash refund. How do i file my 2011 taxes   You must make the choice to take your casualty loss for the disaster in the preceding year by the later of the following dates. How do i file my 2011 taxes The due date (without extensions) for filing your tax return for the tax year in which the disaster actually occurred. How do i file my 2011 taxes The due date (with extensions) for the return for the preceding tax year. How do i file my 2011 taxes Federal disaster relief grants. How do i file my 2011 taxes   Do not include post-disaster relief grants received under the Robert T. How do i file my 2011 taxes Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, or funeral expenses. How do i file my 2011 taxes Do not deduct casualty losses or medical expenses to the extent they are specifically reimbursed by these disaster relief grants. How do i file my 2011 taxes If the casualty loss was specifically reimbursed by the grant and you received the grant after the year in which you deducted the casualty loss, see Reimbursement received after deducting loss , earlier. How do i file my 2011 taxes Unemployment assistance payments under the Act are taxable unemployment compensation. How do i file my 2011 taxes Qualified disaster relief payments. How do i file my 2011 taxes   Qualified disaster relief payments are not included in the income of individuals to the extent any expenses compensated by these payments are not otherwise compensated for by insurance or other reimbursement. How do i file my 2011 taxes These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). How do i file my 2011 taxes No withholding applies to these payments. How do i file my 2011 taxes   Qualified disaster relief payments include payments you receive (regardless of the source) for the following expenses. How do i file my 2011 taxes Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a federally declared disaster. How do i file my 2011 taxes Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a federally declared disaster. How do i file my 2011 taxes (A personal residence can be a rented residence or one you own. How do i file my 2011 taxes ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a federally declared disaster. How do i file my 2011 taxes   Qualified disaster relief payments include amounts paid by a federal, state, or local government in connection with a federally declared disaster to individuals affected by the disaster. How do i file my 2011 taxes    Qualified disaster relief payments do not include: Payments for expenses otherwise paid for by insurance or other reimbursements, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. How do i file my 2011 taxes Qualified disaster mitigation payments. How do i file my 2011 taxes   Qualified disaster mitigation payments made under the Robert T. How do i file my 2011 taxes Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) are not included in income. How do i file my 2011 taxes These are payments you, as a property owner, receive to reduce the risk of future damage to your property. How do i file my 2011 taxes You cannot increase your basis in property, or take a deduction or credit, for expenditures made with respect to those payments. How do i file my 2011 taxes Sale of property under hazard mitigation program. How do i file my 2011 taxes   Generally, if you sell or otherwise transfer property, you must recognize any gain or loss for tax purposes unless the property is your main home. How do i file my 2011 taxes You report the gain or deduct the loss on your tax return for the year you realize it. How do i file my 2011 taxes (You cannot deduct a loss on personal-use property unless the loss resulted from a casualty, as discussed earlier. How do i file my 2011 taxes ) However, if you sell or otherwise transfer property to the Federal Government, a state or local government, or an Indian tribal government under a hazard mitigation program, you can choose to postpone reporting the gain if you buy qualifying replacement property within a certain period of time. How do i file my 2011 taxes See Postponing Gain , earlier, for the rules that apply. How do i file my 2011 taxes Other federal assistance programs. How do i file my 2011 taxes    For more information about other federal assistance programs, see Crop Insurance and Crop Disaster Payments and Feed Assistance and Payments in chapter 3 earlier. How do i file my 2011 taxes Postponed tax deadlines. How do i file my 2011 taxes   The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared disaster. How do i file my 2011 taxes The tax deadlines the IRS may postpone include those for filing income, excise, and employment tax returns, paying income, excise, and employment taxes, and making contributions to a traditional IRA or Roth IRA. How do i file my 2011 taxes   If any tax deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). How do i file my 2011 taxes Go to http://www. How do i file my 2011 taxes irs. How do i file my 2011 taxes gov/uac/Tax-Relief-in-Disaster-Situations to find out if a tax deadline has been postponed for your area. How do i file my 2011 taxes Who is eligible. How do i file my 2011 taxes   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. How do i file my 2011 taxes Any individual whose main home is located in a covered disaster area (defined next). How do i file my 2011 taxes Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. How do i file my 2011 taxes Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered disaster area. How do i file my 2011 taxes Any individual, business entity, or sole proprietorship whose records are needed to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. How do i file my 2011 taxes The main home or principal place of business does not have to be located in the covered disaster area. How do i file my 2011 taxes Any estate or trust that has tax records necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. How do i file my 2011 taxes The spouse on a joint return with a taxpayer who is eligible for postponements. How do i file my 2011 taxes Any individual, business entity, or sole proprietorship not located in a covered disaster area, but whose necessary records to meet a postponed tax deadline are located in the covered disaster area. How do i file my 2011 taxes Any individual visiting the covered disaster area who was killed or injured as a result of the disaster. How do i file my 2011 taxes Any other person determined by the IRS to be affected by a federally declared disaster. How do i file my 2011 taxes Covered disaster area. How do i file my 2011 taxes   This is an area of a federally declared disaster area in which the IRS has decided to postpone tax deadlines for up to 1 year. How do i file my 2011 taxes Abatement of interest and penalties. How do i file my 2011 taxes   The IRS may abate the interest and penalties on the underpaid income tax for the length of any postponement of tax deadlines. How do i file my 2011 taxes Reporting Gains and Losses You will have to file one or more of the following forms to report your gains or losses from involuntary conversions. How do i file my 2011 taxes Form 4684. How do i file my 2011 taxes   Use this form to report your gains and losses from casualties and thefts. How do i file my 2011 taxes Form 4797. How do i file my 2011 taxes   Use this form to report involuntary conversions (other than from casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. How do i file my 2011 taxes Also use this form if you have a gain from a casualty or theft on trade, business or income-producing property held for more than 1 year and you have to recapture some or all of your gain as ordinary income. How do i file my 2011 taxes Form 8949. How do i file my 2011 taxes   Use this form to report gain from an involuntary conversion (other than from casualty or theft) of personal-use property. How do i file my 2011 taxes Schedule A (Form 1040). How do i file my 2011 taxes   Use this form to deduct your losses from casualties and thefts of personal-use property and income-producing property, that you reported on Form 4684. How do i file my 2011 taxes Schedule D (Form 1040). How do i file my 2011 taxes   Use this form to carry over the following gains. How do i file my 2011 taxes Net gain shown on Form 4797 from an involuntary conversion of business property held for more than 1 year. How do i file my 2011 taxes Net gain shown on Form 4684 from the casualty or theft of personal-use property. How do i file my 2011 taxes    Also use this form to figure the overall gain or loss from transactions reported on Form 8949. How do i file my 2011 taxes Schedule F (Form 1040). How do i file my 2011 taxes   Use this form to deduct your losses from casualty or theft of livestock or produce bought for sale under Other expenses in Part II, line 32, if you use the cash method of accounting and have not otherwise deducted these losses. How do i file my 2011 taxes Prev  Up  Next   Home   More Online Publications