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I Need To File My 2011 Tax Return

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I Need To File My 2011 Tax Return

I need to file my 2011 tax return Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. I need to file my 2011 tax return Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. I need to file my 2011 tax return Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. I need to file my 2011 tax return Any forgiven tax liability owed to the IRS will not have to be paid. I need to file my 2011 tax return Any forgiven tax liability that has already been paid will be refunded. I need to file my 2011 tax return (See Refund of Taxes Paid, later. I need to file my 2011 tax return ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. I need to file my 2011 tax return Then read Amount of Tax Forgiven. I need to file my 2011 tax return Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. I need to file my 2011 tax return Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. I need to file my 2011 tax return See Minimum Amount of Relief later under Amount of Tax Forgiven. I need to file my 2011 tax return Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. I need to file my 2011 tax return Oklahoma City attack. I need to file my 2011 tax return   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. I need to file my 2011 tax return Example 1. I need to file my 2011 tax return A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. I need to file my 2011 tax return His income tax is forgiven for 1994 and 1995. I need to file my 2011 tax return Example 2. I need to file my 2011 tax return A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. I need to file my 2011 tax return She subsequently died of her wounds in 1996. I need to file my 2011 tax return Her income tax is forgiven for 1994, 1995, and 1996. I need to file my 2011 tax return September 11 attacks and anthrax attacks. I need to file my 2011 tax return   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. I need to file my 2011 tax return Example 1. I need to file my 2011 tax return A Pentagon employee died in the September 11 attack. I need to file my 2011 tax return Her income tax is forgiven for 2000 and 2001. I need to file my 2011 tax return Example 2. I need to file my 2011 tax return A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. I need to file my 2011 tax return His income tax liability is forgiven for 2000, 2001, and 2002. I need to file my 2011 tax return Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. I need to file my 2011 tax return On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. I need to file my 2011 tax return To figure the tax to be forgiven, use the following worksheets. I need to file my 2011 tax return Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). I need to file my 2011 tax return Use Worksheet B for any eligible year the decedent filed a joint return. I need to file my 2011 tax return See the illustrated Worksheet B near the end of this publication. I need to file my 2011 tax return Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. I need to file my 2011 tax return Instead, complete Worksheet C and file a return for the decedent's last tax year. I need to file my 2011 tax return See Minimum Amount of Relief, later. I need to file my 2011 tax return If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. I need to file my 2011 tax return In English–7 a. I need to file my 2011 tax return m. I need to file my 2011 tax return to 10 p. I need to file my 2011 tax return m. I need to file my 2011 tax return local time. I need to file my 2011 tax return In Spanish–8 a. I need to file my 2011 tax return m. I need to file my 2011 tax return to 9:30 p. I need to file my 2011 tax return m. I need to file my 2011 tax return local time. I need to file my 2011 tax return Both spouses died. I need to file my 2011 tax return   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. I need to file my 2011 tax return Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). I need to file my 2011 tax return If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. I need to file my 2011 tax return However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. I need to file my 2011 tax return The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. I need to file my 2011 tax return Residents of community property states. I need to file my 2011 tax return   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. I need to file my 2011 tax return Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. I need to file my 2011 tax return Worksheet B. I need to file my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. I need to file my 2011 tax return 1       2 Enter the decedent's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 2       3 Enter the decedent's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 4       5 Subtract line 4 from line 3. I need to file my 2011 tax return 5       6 Enter the surviving spouse's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 6       7 Enter the surviving spouse's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. I need to file my 2011 tax return 8       9 Subtract line 8 from line 7. I need to file my 2011 tax return 9       10 Add lines 5 and 9. I need to file my 2011 tax return 10       11 Enter the total tax from the joint return. I need to file my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. I need to file my 2011 tax return 11       12 Add lines 4 and 8. I need to file my 2011 tax return 12       13 Subtract line 12 from line 11. I need to file my 2011 tax return 13       14 Divide line 5 by line 10. I need to file my 2011 tax return Enter the result as a decimal. I need to file my 2011 tax return 14       15 Tax to be forgiven. I need to file my 2011 tax return Multiply line 13 by line 14 and enter the result. I need to file my 2011 tax return 15       Note. I need to file my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. I need to file my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. I need to file my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. I need to file my 2011 tax return The IRS will determine the amount to be refunded. I need to file my 2011 tax return Worksheet B. I need to file my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. I need to file my 2011 tax return 1       2 Enter the decedent's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 2       3 Enter the decedent's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 4       5 Subtract line 4 from line 3. I need to file my 2011 tax return 5       6 Enter the surviving spouse's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 6       7 Enter the surviving spouse's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. I need to file my 2011 tax return 8       9 Subtract line 8 from line 7. I need to file my 2011 tax return 9       10 Add lines 5 and 9. I need to file my 2011 tax return 10       11 Enter the total tax from the joint return. I need to file my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. I need to file my 2011 tax return 11       12 Add lines 4 and 8. I need to file my 2011 tax return 12       13 Subtract line 12 from line 11. I need to file my 2011 tax return 13       14 Divide line 5 by line 10. I need to file my 2011 tax return Enter the result as a decimal. I need to file my 2011 tax return 14       15 Tax to be forgiven. I need to file my 2011 tax return Multiply line 13 by line 14 and enter the result. I need to file my 2011 tax return 15       Note. I need to file my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. I need to file my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. I need to file my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. I need to file my 2011 tax return The IRS will determine the amount to be refunded. I need to file my 2011 tax return Instructions for Worksheet B Table 1. I need to file my 2011 tax return Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. I need to file my 2011 tax return * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. I need to file my 2011 tax return ** File Form 4506 to get a transcript of the decedent's account. I need to file my 2011 tax return Table 1. I need to file my 2011 tax return Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. I need to file my 2011 tax return * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. I need to file my 2011 tax return ** File Form 4506 to get a transcript of the decedent's account. I need to file my 2011 tax return Lines 2 and 6. I need to file my 2011 tax return   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. I need to file my 2011 tax return   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. I need to file my 2011 tax return Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. I need to file my 2011 tax return Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. I need to file my 2011 tax return   Allocate business deductions to the owner of the business. I need to file my 2011 tax return Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. I need to file my 2011 tax return Lines 3 and 7. I need to file my 2011 tax return   Figure the total tax as if a separate return had been filed. I need to file my 2011 tax return The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. I need to file my 2011 tax return When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. I need to file my 2011 tax return   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. I need to file my 2011 tax return If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. I need to file my 2011 tax return Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. I need to file my 2011 tax return Line 4. I need to file my 2011 tax return   Enter the total, if any, of the following taxes. I need to file my 2011 tax return Self-employment tax. I need to file my 2011 tax return Social security and Medicare tax on tip income not reported to employer. I need to file my 2011 tax return Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). I need to file my 2011 tax return Tax on excess accumulation in qualified retirement plans. I need to file my 2011 tax return Household employment taxes. I need to file my 2011 tax return Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. I need to file my 2011 tax return Tax on golden parachute payments. I need to file my 2011 tax return Minimum Amount of Relief The minimum amount of relief is $10,000. I need to file my 2011 tax return If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. I need to file my 2011 tax return The IRS will refund the difference as explained under Refund of Taxes Paid. I need to file my 2011 tax return Use Worksheet C to figure the additional tax payment. I need to file my 2011 tax return But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. I need to file my 2011 tax return Example 1. I need to file my 2011 tax return An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. I need to file my 2011 tax return The $6,400 is eligible for forgiveness. I need to file my 2011 tax return The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. I need to file my 2011 tax return Example 2. I need to file my 2011 tax return A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. I need to file my 2011 tax return The IRS will treat $10,000 as a tax payment for 2001. I need to file my 2011 tax return Income received after date of death. I need to file my 2011 tax return   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. I need to file my 2011 tax return Examples are the final paycheck or dividends on stock owned by the decedent. I need to file my 2011 tax return However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). I need to file my 2011 tax return Nonqualifying income. I need to file my 2011 tax return   The following income is not exempt from tax. I need to file my 2011 tax return The tax on it is not eligible for forgiveness. I need to file my 2011 tax return Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. I need to file my 2011 tax return Amounts that would not have been payable but for an action taken after September 11, 2001. I need to file my 2011 tax return The following are examples of nonqualifying income. I need to file my 2011 tax return Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. I need to file my 2011 tax return Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. I need to file my 2011 tax return Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. I need to file my 2011 tax return Interest on savings bonds cashed by the beneficiary of the decedent. I need to file my 2011 tax return If you are responsible for the estate of a decedent, see Publication 559. I need to file my 2011 tax return Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. I need to file my 2011 tax return Instructions for lines 2–9 of Worksheet C. I need to file my 2011 tax return   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. I need to file my 2011 tax return To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. I need to file my 2011 tax return Or, if special requirements are met, you can use the alternative computation instead. I need to file my 2011 tax return See Alternative computation, later. I need to file my 2011 tax return   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. I need to file my 2011 tax return Use Form 1041 to figure what the taxable income would be without including the exempt income. I need to file my 2011 tax return Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). I need to file my 2011 tax return Alternative computation. I need to file my 2011 tax return   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. I need to file my 2011 tax return You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. I need to file my 2011 tax return The estate claimed an income distribution deduction on line 18 (Form 1041). I need to file my 2011 tax return Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. I need to file my 2011 tax return If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. I need to file my 2011 tax return If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. I need to file my 2011 tax return Complete the rest of Worksheet C to determine the additional payment allowed. I need to file my 2011 tax return Worksheet C. I need to file my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. I need to file my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. I need to file my 2011 tax return 1 Minimum relief amount. I need to file my 2011 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. I need to file my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . I need to file my 2011 tax return 3       4 Add lines 2 and 3. I need to file my 2011 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. I need to file my 2011 tax return (See Income received after date of death on page 5. I need to file my 2011 tax return ) 5       6 Add lines 4 and 5. I need to file my 2011 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). I need to file my 2011 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). I need to file my 2011 tax return 8       9 Tax on exempt income. I need to file my 2011 tax return Subtract line 8 from line 7. I need to file my 2011 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. I need to file my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. I need to file my 2011 tax return 10       11 Add lines 9 and 10. I need to file my 2011 tax return 11   12 Additional payment allowed. I need to file my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. I need to file my 2011 tax return No additional amount is allowed as a tax payment. I need to file my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. I need to file my 2011 tax return 12   Note. I need to file my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). I need to file my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. I need to file my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. I need to file my 2011 tax return Write "Sec. I need to file my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. I need to file my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. I need to file my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). I need to file my 2011 tax return Write “Sec. I need to file my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. I need to file my 2011 tax return Worksheet C. I need to file my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. I need to file my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. I need to file my 2011 tax return 1 Minimum relief amount. I need to file my 2011 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. I need to file my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . I need to file my 2011 tax return 3       4 Add lines 2 and 3. I need to file my 2011 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. I need to file my 2011 tax return (See Income received after date of death on page 5. I need to file my 2011 tax return ) 5       6 Add lines 4 and 5. I need to file my 2011 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). I need to file my 2011 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). I need to file my 2011 tax return 8       9 Tax on exempt income. I need to file my 2011 tax return Subtract line 8 from line 7. I need to file my 2011 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. I need to file my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. I need to file my 2011 tax return 10       11 Add lines 9 and 10. I need to file my 2011 tax return 11   12 Additional payment allowed. I need to file my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. I need to file my 2011 tax return No additional amount is allowed as a tax payment. I need to file my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. I need to file my 2011 tax return 12   Note. I need to file my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). I need to file my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. I need to file my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. I need to file my 2011 tax return Write "Sec. I need to file my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. I need to file my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. I need to file my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). I need to file my 2011 tax return Write “Sec. I need to file my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. I need to file my 2011 tax return Worksheet D. I need to file my 2011 tax return Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. I need to file my 2011 tax return (See Income received after date of death on page 5. I need to file my 2011 tax return ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). I need to file my 2011 tax return 4   5 Figure the tax on line 1 using Schedule G (Form 1041). I need to file my 2011 tax return 5   6 Estate's tax on exempt income. I need to file my 2011 tax return Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. I need to file my 2011 tax return Figure the total tax that would have been payable by all beneficiaries. I need to file my 2011 tax return Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. I need to file my 2011 tax return Add the amounts by which each beneficiary's income tax is increased. I need to file my 2011 tax return 7   8 Add lines 6 and 7. I need to file my 2011 tax return Enter this amount on line 9 of Worksheet C. I need to file my 2011 tax return 8   Worksheet D. I need to file my 2011 tax return Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. I need to file my 2011 tax return (See Income received after date of death on page 5. I need to file my 2011 tax return ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). I need to file my 2011 tax return 4   5 Figure the tax on line 1 using Schedule G (Form 1041). I need to file my 2011 tax return 5   6 Estate's tax on exempt income. I need to file my 2011 tax return Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. I need to file my 2011 tax return Figure the total tax that would have been payable by all beneficiaries. I need to file my 2011 tax return Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. I need to file my 2011 tax return Add the amounts by which each beneficiary's income tax is increased. I need to file my 2011 tax return 7   8 Add lines 6 and 7. I need to file my 2011 tax return Enter this amount on line 9 of Worksheet C. I need to file my 2011 tax return 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. I need to file my 2011 tax return Income tax liabilities that have been paid. I need to file my 2011 tax return Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. I need to file my 2011 tax return See Minimum Amount of Relief, earlier. I need to file my 2011 tax return Example 1. I need to file my 2011 tax return A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. I need to file my 2011 tax return The total, $14,000, is eligible for tax forgiveness. I need to file my 2011 tax return However, he paid only $13,000 of that amount. I need to file my 2011 tax return The IRS will refund the $13,000 paid. I need to file my 2011 tax return Example 2. I need to file my 2011 tax return A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. I need to file my 2011 tax return The child qualifies for the minimum relief of $10,000. I need to file my 2011 tax return The $10,000 is treated as a tax payment for 2001 and will be refunded. I need to file my 2011 tax return Period for filing a claim for credit or refund. I need to file my 2011 tax return   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. I need to file my 2011 tax return For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. I need to file my 2011 tax return To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. I need to file my 2011 tax return Extension of time for victims of Oklahoma City attack. I need to file my 2011 tax return   The period described above has been extended for victims of the Oklahoma City attack. I need to file my 2011 tax return Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. I need to file my 2011 tax return How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. I need to file my 2011 tax return Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. I need to file my 2011 tax return Return required but not yet filed. I need to file my 2011 tax return   File Form 1040 if the decedent was a U. I need to file my 2011 tax return S. I need to file my 2011 tax return citizen or resident. I need to file my 2011 tax return File Form 1040NR if the decedent was a nonresident alien. I need to file my 2011 tax return A nonresident alien is someone who is not a U. I need to file my 2011 tax return S. I need to file my 2011 tax return citizen or resident. I need to file my 2011 tax return Return required and already filed. I need to file my 2011 tax return   File a separate Form 1040X for each year you are claiming tax relief. I need to file my 2011 tax return Return not required and not filed. I need to file my 2011 tax return   File Form 1040 only for the year of death if the decedent was a U. I need to file my 2011 tax return S. I need to file my 2011 tax return citizen or resident. I need to file my 2011 tax return File Form 1040NR if the decedent was a nonresident alien. I need to file my 2011 tax return Return not required but already filed. I need to file my 2011 tax return   File Form 1040X only for the year of death. I need to file my 2011 tax return How to complete the returns. I need to file my 2011 tax return   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. I need to file my 2011 tax return Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. I need to file my 2011 tax return If filing Form 1040 or Form 1040NR, also attach any Forms W–2. I need to file my 2011 tax return If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. I need to file my 2011 tax return Also, please write one of the following across the top of page 1 of each return. I need to file my 2011 tax return KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. I need to file my 2011 tax return ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. I need to file my 2011 tax return If you need a copy, use Form 4506. I need to file my 2011 tax return The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. I need to file my 2011 tax return Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. I need to file my 2011 tax return Send Form 4506 to the address shown in the form instructions. I need to file my 2011 tax return Taxpayer identification number. I need to file my 2011 tax return   A taxpayer identification number must be furnished on the decedent's returns. I need to file my 2011 tax return This is usually the decedent's social security number (SSN). I need to file my 2011 tax return However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). I need to file my 2011 tax return If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. I need to file my 2011 tax return S. I need to file my 2011 tax return income tax return for any tax year, do not apply for an ITIN. I need to file my 2011 tax return You may claim a refund by filing Form 1040NR without an SSN or ITIN. I need to file my 2011 tax return Necessary Documents Please attach the following documents to the return or amended return. I need to file my 2011 tax return Proof of death. I need to file my 2011 tax return   Attach a copy of the death certificate. I need to file my 2011 tax return If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. I need to file my 2011 tax return Form 1310. I need to file my 2011 tax return   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. I need to file my 2011 tax return You are a surviving spouse filing an original or amended joint return with the decedent. I need to file my 2011 tax return You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. I need to file my 2011 tax return A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. I need to file my 2011 tax return A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. I need to file my 2011 tax return      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. I need to file my 2011 tax return Include a statement saying an amended return will be filed as soon as the necessary tax information is available. I need to file my 2011 tax return Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. I need to file my 2011 tax return Use one of the addresses shown below. I need to file my 2011 tax return Where you file the returns or claims depends on whether you use the U. I need to file my 2011 tax return S. I need to file my 2011 tax return Postal Service or a private delivery service. I need to file my 2011 tax return Please do not send these returns or claims to any of the addresses shown in the tax form instructions. I need to file my 2011 tax return U. I need to file my 2011 tax return S. I need to file my 2011 tax return Postal Service. I need to file my 2011 tax return   If you use the U. I need to file my 2011 tax return S. I need to file my 2011 tax return Postal Service, file these returns and claims at the following address. I need to file my 2011 tax return Internal Revenue Service P. I need to file my 2011 tax return O. I need to file my 2011 tax return Box 4053 Woburn, MA 01888 Private delivery service. I need to file my 2011 tax return   Private delivery services cannot deliver items to P. I need to file my 2011 tax return O. I need to file my 2011 tax return boxes. I need to file my 2011 tax return If you use a private delivery service, file these returns and claims at the following address. I need to file my 2011 tax return Internal Revenue Service Stop 661 310 Lowell St. I need to file my 2011 tax return Andover, MA 01810 Designated private delivery services. I need to file my 2011 tax return   You can use the following private delivery services to file these returns and claims. I need to file my 2011 tax return Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. I need to file my 2011 tax return DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. I need to file my 2011 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. I need to file my 2011 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. I need to file my 2011 tax return M. I need to file my 2011 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. I need to file my 2011 tax return The private delivery service can tell you how to get written proof of the mailing date. I need to file my 2011 tax return Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. I need to file my 2011 tax return September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. I need to file my 2011 tax return Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. I need to file my 2011 tax return These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). I need to file my 2011 tax return No withholding applies to these payments. I need to file my 2011 tax return Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. I need to file my 2011 tax return Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. I need to file my 2011 tax return Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. I need to file my 2011 tax return (A personal residence can be a rented residence or one you own. I need to file my 2011 tax return ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. I need to file my 2011 tax return Qualified disaster relief payments also include the following. I need to file my 2011 tax return Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. I need to file my 2011 tax return Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. I need to file my 2011 tax return Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. I need to file my 2011 tax return Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. I need to file my 2011 tax return Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. I need to file my 2011 tax return Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. I need to file my 2011 tax return However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. I need to file my 2011 tax return If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. I need to file my 2011 tax return For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. I need to file my 2011 tax return If that period has expired, you are granted an extension. I need to file my 2011 tax return You have until January 22, 2003, to file Form 1040X to exclude the death benefits. I need to file my 2011 tax return On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. I need to file my 2011 tax return 102(b)(2). I need to file my 2011 tax return ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. I need to file my 2011 tax return The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. I need to file my 2011 tax return Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. I need to file my 2011 tax return Bureau of Justice Assistance payments. I need to file my 2011 tax return   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. I need to file my 2011 tax return Government plan annuity. I need to file my 2011 tax return   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. I need to file my 2011 tax return This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. I need to file my 2011 tax return For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. I need to file my 2011 tax return More information. I need to file my 2011 tax return   For more information, see Publication 559. I need to file my 2011 tax return Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. I need to file my 2011 tax return The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. I need to file my 2011 tax return If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). I need to file my 2011 tax return Affected taxpayers. I need to file my 2011 tax return   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. I need to file my 2011 tax return Any individual whose main home is located in a covered area (defined later). I need to file my 2011 tax return Any business entity or sole proprietor whose principal place of business is located in a covered area. I need to file my 2011 tax return Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. I need to file my 2011 tax return The main home or principal place of business does not have to be located in the covered area. I need to file my 2011 tax return Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. I need to file my 2011 tax return Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. I need to file my 2011 tax return The spouse on a joint return with a taxpayer who is eligible for postponements. I need to file my 2011 tax return Any other person determined by the IRS to be affected by a terrorist attack. I need to file my 2011 tax return Covered area. I need to file my 2011 tax return   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. I need to file my 2011 tax return Abatement of interest. I need to file my 2011 tax return   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. I need to file my 2011 tax return Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. I need to file my 2011 tax return You must make this choice to deduct your loss on your 2000 return by the later of the following dates. I need to file my 2011 tax return The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). I need to file my 2011 tax return The due date (with extensions) for the 2000 return. I need to file my 2011 tax return For more information about disaster area losses, see Publication 547. I need to file my 2011 tax return Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. I need to file my 2011 tax return The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. I need to file my 2011 tax return The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. I need to file my 2011 tax return These credits may reduce or eliminate the estate tax due. I need to file my 2011 tax return A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. I need to file my 2011 tax return Recovery from the September 11th Victim Compensation Fund. I need to file my 2011 tax return   The value of claims for a decedent's pain and suffering is normally included in the gross estate. I need to file my 2011 tax return However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. I need to file my 2011 tax return Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. I need to file my 2011 tax return Which estates must file a return. I need to file my 2011 tax return   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. I need to file my 2011 tax return S. I need to file my 2011 tax return citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. I need to file my 2011 tax return Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. I need to file my 2011 tax return Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. I need to file my 2011 tax return S. I need to file my 2011 tax return Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. I need to file my 2011 tax return Where to file. I need to file my 2011 tax return   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. I need to file my 2011 tax return Internal Revenue Service E & G Department/Stop 824T 201 W. I need to file my 2011 tax return Rivercenter Blvd. I need to file my 2011 tax return Covington, KY 41011 More information. I need to file my 2011 tax return   For more information on the federal estate tax, see the instructions for Form 706. I need to file my 2011 tax return Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. I need to file my 2011 tax return The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. I need to file my 2011 tax return However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. I need to file my 2011 tax return For information about these requirements, see Internal Revenue Code section 5891. I need to file my 2011 tax return Worksheet B Illustrated. I need to file my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. I need to file my 2011 tax return 1 2000 2001   2 Enter the decedent's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 2 $17,259 $14,295   3 Enter the decedent's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 4 3,532 3,109   5 Subtract line 4 from line 3. I need to file my 2011 tax return 5 2,591 2,141   6 Enter the surviving spouse's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions for line 2. I need to file my 2011 tax return 6 29,025 29,850   7 Enter the surviving spouse's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. I need to file my 2011 tax return 8 0 0   9 Subtract line 8 from line 7. I need to file my 2011 tax return 9 5,277 5,391   10 Add lines 5 and 9. I need to file my 2011 tax return 10 7,868 7,532   11 Enter the total tax from the joint return. I need to file my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. I need to file my 2011 tax return 11 10,789 9,728   12 Add lines 4 and 8. I need to file my 2011 tax return 12 3,532 3,109   13 Subtract line 12 from line 11. I need to file my 2011 tax return 13 7,257 6,619   14 Divide line 5 by line 10. I need to file my 2011 tax return Enter the result as a decimal. I need to file my 2011 tax return 14 . I need to file my 2011 tax return 329 . I need to file my 2011 tax return 284   15 Tax to be forgiven. I need to file my 2011 tax return Multiply line 13 by line 14 and enter the result. I need to file my 2011 tax return 15 $2,388 $1,880   Note. I need to file my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. I need to file my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. I need to file my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. I need to file my 2011 tax return The IRS will determine the amount to be refunded. I need to file my 2011 tax return Worksheet B Illustrated. I need to file my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. I need to file my 2011 tax return 1 2000 2001   2 Enter the decedent's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 2 $17,259 $14,295   3 Enter the decedent's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 4 3,532 3,109   5 Subtract line 4 from line 3. I need to file my 2011 tax return 5 2,591 2,141   6 Enter the surviving spouse's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions for line 2. I need to file my 2011 tax return 6 29,025 29,850   7 Enter the surviving spouse's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. I need to file my 2011 tax return 8 0 0   9 Subtract line 8 from line 7. I need to file my 2011 tax return 9 5,277 5,391   10 Add lines 5 and 9. I need to file my 2011 tax return 10 7,868 7,532   11 Enter the total tax from the joint return. I need to file my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. I need to file my 2011 tax return 11 10,789 9,728   12 Add lines 4 and 8. I need to file my 2011 tax return 12 3,532 3,109   13 Subtract line 12 from line 11. I need to file my 2011 tax return 13 7,257 6,619   14 Divide line 5 by line 10. I need to file my 2011 tax return Enter the result as a decimal. I need to file my 2011 tax return 14 . I need to file my 2011 tax return 329 . I need to file my 2011 tax return 284   15 Tax to be forgiven. I need to file my 2011 tax return Multiply line 13 by line 14 and enter the result. I need to file my 2011 tax return 15 $2,388 $1,880   Note. I need to file my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. I need to file my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. I need to file my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. I need to file my 2011 tax return The IRS will determine the amount to be refunded. I need to file my 2011 tax return Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. I need to file my 2011 tax return They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. I need to file my 2011 tax return The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. I need to file my 2011 tax return After the husband died, his estate received income of $4,000. I need to file my 2011 tax return Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. I need to file my 2011 tax return This net profit is exempt from income tax as explained earlier under Income received after date of death. I need to file my 2011 tax return The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. I need to file my 2011 tax return To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. I need to file my 2011 tax return She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. I need to file my 2011 tax return To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. I need to file my 2011 tax return To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. I need to file my 2011 tax return   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. I need to file my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. I need to file my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. I need to file my 2011 tax return 1 Minimum relief amount. I need to file my 2011 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. I need to file my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . I need to file my 2011 tax return 3 0     4 Add lines 2 and 3. I need to file my 2011 tax return 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. I need to file my 2011 tax return (See Income received after date of death on page 5. I need to file my 2011 tax return ) 5 1,000     6 Add lines 4 and 5. I need to file my 2011 tax return 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). I need to file my 2011 tax return 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). I need to file my 2011 tax return 8 435     9 Tax on exempt income. I need to file my 2011 tax return Subtract line 8 from line 7. I need to file my 2011 tax return 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. I need to file my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. I need to file my 2011 tax return 10 4,268     11 Add lines 9 and 10. I need to file my 2011 tax return 11 $4,543 12 Additional payment allowed. I need to file my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. I need to file my 2011 tax return No additional amount is allowed as a tax payment. I need to file my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. I need to file my 2011 tax return 12 $5,457 Note. I need to file my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). I need to file my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. I need to file my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. I need to file my 2011 tax return Write "Sec. I need to file my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. I need to file my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. I need to file my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). I need to file my 2011 tax return Write “Sec. I need to file my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. I need to file my 2011 tax return Worksheet C Illustrated. I need to file my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. I need to file my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. I need to file my 2011 tax return 1 Minimum relief amount. I need to file my 2011 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. I need to file my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . I need to file my 2011 tax return 3 0     4 Add lines 2 and 3. I need to file my 2011 tax return 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. I need to file my 2011 tax return (See Income received after date of death on page 5. I need to file my 2011 tax return ) 5 1,000     6 Add lines 4 and 5. I need to file my 2011 tax return 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). I need to file my 2011 tax return 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). I need to file my 2011 tax return 8 435     9 Tax on exempt income. I need to file my 2011 tax return Subtract line 8 from line 7. I need to file my 2011 tax return 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. I need to file my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. I need to file my 2011 tax return 10 4,268     11 Add lines 9 and 10. I need to file my 2011 tax return 11 $4,543 12 Additional payment allowed. I need to file my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. I need to file my 2011 tax return No additional amount is allowed as a tax payment. I need to file my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. I need to file my 2011 tax return 12 $5,457 Note. I need to file my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). I need to file my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. I need to file my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. I need to file my 2011 tax return Write "Sec. I need to file my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. I need to file my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. I need to file my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). I need to file my 2011 tax return Write “Sec. I need to file my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. I need to file my 2011 tax return Additional Worksheets The following additional worksheets are provided for your convenience. I need to file my 2011 tax return Worksheet A. I need to file my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. I need to file my 2011 tax return 1       2 Enter the total tax from the decedent's income tax return. I need to file my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. I need to file my 2011 tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. I need to file my 2011 tax return (These taxes are not eligible for forgiveness. I need to file my 2011 tax return )           a Self-employment tax. I need to file my 2011 tax return 3a         b Social security and Medicare tax on tip income not reported to employer. I need to file my 2011 tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). I need to file my 2011 tax return 3c         d Tax on excess accumulation in qualified retirement plans. I need to file my 2011 tax return 3d         e Household employment taxes. I need to file my 2011 tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. I need to file my 2011 tax return 3f         g Tax on golden parachute payments. I need to file my 2011 tax return 3g       4 Add lines 3a through 3g. I need to file my 2011 tax return 4       5 Tax to be forgiven. I need to file my 2011 tax return Subtract line 4 from line 2. I need to file my 2011 tax return 5       Note. I need to file my 2011 tax return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. I need to file my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. I need to file my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. I need to file my 2011 tax return The IRS will determine the amount to be refunded. I need to file my 2011 tax return Worksheet A. I need to file my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. I need to file my 2011 tax return 1       2 Enter the total tax from the decedent's income tax return. I need to file my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. I need to file my 2011 tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. I need to file my 2011 tax return (These taxes are not eligible for forgiveness. I need to file my 2011 tax return )           a Self-employment tax. I need to file my 2011 tax return 3a         b Social security and Medicare tax on tip income not reported to employer. I need to file my 2011 tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). I need to file my 2011 tax return 3c         d Tax on excess accumulation in qualified retirement plans. I need to file my 2011 tax return 3d         e Household employment taxes. I need to file my 2011 tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. I need to file my 2011 tax return 3f         g Tax on golden parachute payments. I need to file my 2011 tax return 3g       4 Add lines 3a through 3g. I need to file my 2011 tax return 4       5 Tax to be forgiven. I need to file my 2011 tax return Subtract line 4 from line 2. I need to file my 2011 tax return 5       Note. I need to file my 2011 tax return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. I need to file my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. I need to file my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. I need to file my 2011 tax return The IRS will determine the amount to be refunded. I need to file my 2011 tax return Worksheet B. I need to file my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. I need to file my 2011 tax return 1       2 Enter the decedent's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 2       3 Enter the decedent's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 4       5 Subtract line 4 from line 3. I need to file my 2011 tax return 5       6 Enter the surviving spouse's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 6       7 Enter the surviving spouse's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. I need to file my 2011 tax return 8       9 Subtract line 8 from line 7. I need to file my 2011 tax return 9       10 Add lines 5 and 9. I need to file my 2011 tax return 10       11 Enter the total tax from the joint return. I need to file my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. I need to file my 2011 tax return 11       12 Add lines 4 and 8. I need to file my 2011 tax return 12       13 Subtract line 12 from line 11. I need to file my 2011 tax return 13       14 Divide line 5 by line 10. I need to file my 2011 tax return Enter the result as a decimal. I need to file my 2011 tax return 14       15 Tax to be forgiven. I need to file my 2011 tax return Multiply line 13 by line 14 and enter the result. I need to file my 2011 tax return 15       Note. I need to file my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. I need to file my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. I need to file my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. I need to file my 2011 tax return The IRS will determine the amount to be refunded. I need to file my 2011 tax return Worksheet B. I need to file my 2011 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. I need to file my 2011 tax return 1       2 Enter the decedent's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 2       3 Enter the decedent's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 4       5 Subtract line 4 from line 3. I need to file my 2011 tax return 5       6 Enter the surviving spouse's taxable income. I need to file my 2011 tax return Figure taxable income as if a separate return had been filed. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 6       7 Enter the surviving spouse's total tax. I need to file my 2011 tax return See the instructions. I need to file my 2011 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. I need to file my 2011 tax return 8       9 Subtract line 8 from line 7. I need to file my 2011 tax return 9       10 Add lines 5 and 9. I need to file my 2011 tax return 10       11 Enter the total tax from the joint return. I need to file my 2011 tax return See Table 1 on page 5 for the line number for years before 2002. I need to file my 2011 tax return 11       12 Add lines 4 and 8. I need to file my 2011 tax return 12       13 Subtract line 12 from line 11. I need to file my 2011 tax return 13       14 Divide line 5 by line 10. I need to file my 2011 tax return Enter the result as a decimal. I need to file my 2011 tax return 14       15 Tax to be forgiven. I need to file my 2011 tax return Multiply line 13 by line 14 and enter the result. I need to file my 2011 tax return 15       Note. I need to file my 2011 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. I need to file my 2011 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. I need to file my 2011 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. I need to file my 2011 tax return The IRS will determine the amount to be refunded. I need to file my 2011 tax return Worksheet C. I need to file my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. I need to file my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. I need to file my 2011 tax return 1 Minimum tax forgiveness. I need to file my 2011 tax return Note. I need to file my 2011 tax return Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. I need to file my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . I need to file my 2011 tax return 3       4 Add lines 2 and 3. I need to file my 2011 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. I need to file my 2011 tax return (See Income received after date of death on page 5. I need to file my 2011 tax return ) 5       6 Add lines 4 and 5. I need to file my 2011 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). I need to file my 2011 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). I need to file my 2011 tax return 8       9 Tax on exempt income. I need to file my 2011 tax return Subtract line 8 from line 7. I need to file my 2011 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. I need to file my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. I need to file my 2011 tax return 10       11 Add lines 9 and 10. I need to file my 2011 tax return 11   12 Additional payment allowed. I need to file my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. I need to file my 2011 tax return No additional amount is allowed as a tax payment. I need to file my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. I need to file my 2011 tax return 12   Note. I need to file my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). I need to file my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. I need to file my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. I need to file my 2011 tax return Write "Sec. I need to file my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. I need to file my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. I need to file my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). I need to file my 2011 tax return Write “Sec. I need to file my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. I need to file my 2011 tax return Worksheet C. I need to file my 2011 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. I need to file my 2011 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. I need to file my 2011 tax return 1 Minimum tax forgiveness. I need to file my 2011 tax return Note. I need to file my 2011 tax return Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. I need to file my 2011 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . I need to file my 2011 tax return 3       4 Add lines 2 and 3. I need to file my 2011 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. I need to file my 2011 tax return (See Income received after date of death on page 5. I need to file my 2011 tax return ) 5       6 Add lines 4 and 5. I need to file my 2011 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). I need to file my 2011 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). I need to file my 2011 tax return 8       9 Tax on exempt income. I need to file my 2011 tax return Subtract line 8 from line 7. I need to file my 2011 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. I need to file my 2011 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. I need to file my 2011 tax return 10       11 Add lines 9 and 10. I need to file my 2011 tax return 11   12 Additional payment allowed. I need to file my 2011 tax return If line 11 is $10,000 or more, enter -0- and stop here. I need to file my 2011 tax return No additional amount is allowed as a tax payment. I need to file my 2011 tax return Otherwise, subtract line 11 from line 1 and enter the result. I need to file my 2011 tax return 12   Note. I need to file my 2011 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). I need to file my 2011 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. I need to file my 2011 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. I need to file my 2011 tax return Write "Sec. I need to file my 2011 tax return 692(d)(2) Payment" and the amount to the right of the entry space. I need to file my 2011 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. I need to file my 2011 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). I need to file my 2011 tax return Write “Sec. I need to file my 2011 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. I need to file my 2011 tax return How To Get Tax Help Special IRS assistance. I need to file my 2011 tax return   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. I need to file my 2011 tax return We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. I need to file my 2011 tax return Call 1–866–562–5227 Monday through Friday In English–7 a. I need to file my 2011 tax return m. I need to file my 2011 tax return to 10 p. I need to file my 2011 tax return m. I need to file my 2011 tax return local time In Spanish–8 a. I need to file my 2011 tax return m. I need to file my 2011 tax return to 9:30 p. I need to file my 2011 tax return m. I need to file my 2011 tax return local time   The IRS web site at www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov has notices and other tax relief information. I need to file my 2011 tax return Check it periodically for any new guidance or to see if Congress has enacted new legislation. I need to file my 2011 tax return   Business taxpayers affected by the attacks can e-mail their questions to corp. I need to file my 2011 tax return disaster. I need to file my 2011 tax return relief@irs. I need to file my 2011 tax return gov. I need to file my 2011 tax return   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. I need to file my 2011 tax return fema. I need to file my 2011 tax return gov. I need to file my 2011 tax return Other help from the IRS. I need to file my 2011 tax return   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. I need to file my 2011 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. I need to file my 2011 tax return Contacting your Taxpayer Advocate. I need to file my 2011 tax return   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. I need to file my 2011 tax return   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. I need to file my 2011 tax return While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. I need to file my 2011 tax return   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. I need to file my 2011 tax return Call the IRS at 1–800–829–1040. I need to file my 2011 tax return Call, write, or fax the Taxpayer Advocate office in your area. I need to file my 2011 tax return Call 1–800–829–4059 if you are a TTY/TDD user. I need to file my 2011 tax return   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. I need to file my 2011 tax return Free tax services. I need to file my 2011 tax return   To find out what services are available, get Publication 910, Guide to Free Tax Services. I need to file my 2011 tax return It contains a list of free tax publications and an index of tax topics. I need to file my 2011 tax return It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. I need to file my 2011 tax return Personal computer. I need to file my 2011 tax return With your personal computer and modem, you can access the IRS on the Internet at www. I need to file my 2011 tax return irs. I need to file my 2011 tax return gov. I need to file my 2011 tax return While visiting our web site, you can: Find answers to questions you may have. 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The I Need To File My 2011 Tax Return

I need to file my 2011 tax return Part Two -   Income The eight chapters in this part discuss many kinds of income. I need to file my 2011 tax return They explain which income is and is not taxed. I need to file my 2011 tax return See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. I need to file my 2011 tax return Table of Contents 5. I need to file my 2011 tax return   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. I need to file my 2011 tax return Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. I need to file my 2011 tax return   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. I need to file my 2011 tax return Reporting Tips to Your EmployerElectronic tip statement. I need to file my 2011 tax return Final report. I need to file my 2011 tax return Reporting Tips on Your Tax Return Allocated Tips 7. I need to file my 2011 tax return   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. I need to file my 2011 tax return Custodian account for your child. I need to file my 2011 tax return Penalty for failure to supply SSN. I need to file my 2011 tax return Reporting backup withholding. I need to file my 2011 tax return Savings account with parent as trustee. I need to file my 2011 tax return Interest not reported on Form 1099-INT. I need to file my 2011 tax return Nominees. I need to file my 2011 tax return Incorrect amount. I need to file my 2011 tax return Information reporting requirement. I need to file my 2011 tax return Taxable InterestInterest subject to penalty for early withdrawal. I need to file my 2011 tax return Money borrowed to invest in certificate of deposit. I need to file my 2011 tax return U. I need to file my 2011 tax return S. I need to file my 2011 tax return Savings Bonds Education Savings Bond Program U. I need to file my 2011 tax return S. I need to file my 2011 tax return Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. I need to file my 2011 tax return How To Report Interest IncomeSchedule B (Form 1040A or 1040). I need to file my 2011 tax return Reporting tax-exempt interest. I need to file my 2011 tax return U. I need to file my 2011 tax return S. I need to file my 2011 tax return savings bond interest previously reported. I need to file my 2011 tax return 8. I need to file my 2011 tax return   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. I need to file my 2011 tax return Reporting tax withheld. I need to file my 2011 tax return Nominees. I need to file my 2011 tax return Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. I need to file my 2011 tax return Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. I need to file my 2011 tax return Alternative minimum tax treatment. I need to file my 2011 tax return How To Report Dividend IncomeInvestment interest deducted. I need to file my 2011 tax return 9. I need to file my 2011 tax return   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. I need to file my 2011 tax return Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. I need to file my 2011 tax return Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. I need to file my 2011 tax return Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. I need to file my 2011 tax return   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. I need to file my 2011 tax return Individual retirement arrangements (IRAs). I need to file my 2011 tax return Civil service retirement benefits. I need to file my 2011 tax return Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. I need to file my 2011 tax return How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. I need to file my 2011 tax return Exclusion not limited to cost. I need to file my 2011 tax return Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. I need to file my 2011 tax return Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. I need to file my 2011 tax return   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. I need to file my 2011 tax return   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. I need to file my 2011 tax return Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. I need to file my 2011 tax return Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. I need to file my 2011 tax return Method 2. I need to file my 2011 tax return RoyaltiesDepletion. I need to file my 2011 tax return Coal and iron ore. I need to file my 2011 tax return Sale of property interest. I need to file my 2011 tax return Part of future production sold. I need to file my 2011 tax return Unemployment BenefitsTypes of unemployment compensation. I need to file my 2011 tax return Governmental program. I need to file my 2011 tax return Repayment of unemployment compensation. I need to file my 2011 tax return Tax withholding. I need to file my 2011 tax return Repayment of benefits. I need to file my 2011 tax return Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. I need to file my 2011 tax return Deduction for costs involved in unlawful discrimination suits. I need to file my 2011 tax return Energy conservation measure. I need to file my 2011 tax return Dwelling unit. I need to file my 2011 tax return Current income required to be distributed. I need to file my 2011 tax return Current income not required to be distributed. I need to file my 2011 tax return How to report. I need to file my 2011 tax return Losses. I need to file my 2011 tax return Grantor trust. I need to file my 2011 tax return Nonemployee compensation. I need to file my 2011 tax return Corporate director. I need to file my 2011 tax return Personal representatives. I need to file my 2011 tax return Manager of trade or business for bankruptcy estate. I need to file my 2011 tax return Notary public. I need to file my 2011 tax return Election precinct official. I need to file my 2011 tax return Difficulty-of-care payments. I need to file my 2011 tax return Maintaining space in home. I need to file my 2011 tax return Reporting taxable payments. I need to file my 2011 tax return Lotteries and raffles. I need to file my 2011 tax return Form W-2G. I need to file my 2011 tax return Reporting winnings and recordkeeping. I need to file my 2011 tax return Inherited pension or IRA. I need to file my 2011 tax return Employee awards or bonuses. I need to file my 2011 tax return Pulitzer, Nobel, and similar prizes. I need to file my 2011 tax return Payment for services. I need to file my 2011 tax return VA payments. I need to file my 2011 tax return Prizes. 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