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Where To Get 2011 Tax Forms

Where to get 2011 tax forms Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Where to get 2011 tax forms Proc. Where to get 2011 tax forms 2013-21 Table of Contents SECTION 1. Where to get 2011 tax forms PURPOSE SECTION 2. Where to get 2011 tax forms BACKGROUND SECTION 3. Where to get 2011 tax forms SCOPE SECTION 4. Where to get 2011 tax forms APPLICATION. Where to get 2011 tax forms 01 Limitations on Depreciation Deductions for Certain Automobiles. Where to get 2011 tax forms . Where to get 2011 tax forms 02 Inclusions in Income of Lessees of Passenger Automobiles. Where to get 2011 tax forms SECTION 5. Where to get 2011 tax forms EFFECTIVE DATE SECTION 6. Where to get 2011 tax forms DRAFTING INFORMATION SECTION 1. Where to get 2011 tax forms PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Where to get 2011 tax forms The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Where to get 2011 tax forms SECTION 2. Where to get 2011 tax forms BACKGROUND . Where to get 2011 tax forms 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Where to get 2011 tax forms For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Where to get 2011 tax forms The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Where to get 2011 tax forms This change reflects the higher rate of price inflation for trucks and vans since 1988. Where to get 2011 tax forms . Where to get 2011 tax forms 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Where to get 2011 tax forms L. Where to get 2011 tax forms No. Where to get 2011 tax forms 112-240, 126 Stat. Where to get 2011 tax forms 2313 (Jan. Where to get 2011 tax forms 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Where to get 2011 tax forms Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Where to get 2011 tax forms . Where to get 2011 tax forms 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Where to get 2011 tax forms Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Where to get 2011 tax forms Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Where to get 2011 tax forms Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Where to get 2011 tax forms This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Where to get 2011 tax forms . Where to get 2011 tax forms 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Where to get 2011 tax forms The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Where to get 2011 tax forms Under § 1. Where to get 2011 tax forms 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Where to get 2011 tax forms One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Where to get 2011 tax forms Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Where to get 2011 tax forms SECTION 3. Where to get 2011 tax forms SCOPE . Where to get 2011 tax forms 01 The limitations on depreciation deductions in section 4. Where to get 2011 tax forms 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Where to get 2011 tax forms . Where to get 2011 tax forms 02 The tables in section 4. Where to get 2011 tax forms 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Where to get 2011 tax forms Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Where to get 2011 tax forms See Rev. Where to get 2011 tax forms Proc. Where to get 2011 tax forms 2008-22, 2008-1 C. Where to get 2011 tax forms B. Where to get 2011 tax forms 658, for passenger automobiles first leased during calendar year 2008; Rev. Where to get 2011 tax forms Proc. Where to get 2011 tax forms 2009-24, 2009-17 I. Where to get 2011 tax forms R. Where to get 2011 tax forms B. Where to get 2011 tax forms 885, for passenger automobiles first leased during calendar year 2009; Rev. Where to get 2011 tax forms Proc. Where to get 2011 tax forms 2010-18, 2010-09 I. Where to get 2011 tax forms R. Where to get 2011 tax forms B. Where to get 2011 tax forms 427, as amplified and modified by section 4. Where to get 2011 tax forms 03 of Rev. Where to get 2011 tax forms Proc. Where to get 2011 tax forms 2011-21, 2011-12 I. Where to get 2011 tax forms R. Where to get 2011 tax forms B. Where to get 2011 tax forms 560, for passenger automobiles first leased during calendar year 2010; Rev. Where to get 2011 tax forms Proc. Where to get 2011 tax forms 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Where to get 2011 tax forms Proc. Where to get 2011 tax forms 2012-23, 2012-14 I. Where to get 2011 tax forms R. Where to get 2011 tax forms B. Where to get 2011 tax forms 712, for passenger automobiles first leased during calendar year 2012. Where to get 2011 tax forms SECTION 4. Where to get 2011 tax forms APPLICATION . Where to get 2011 tax forms 01 Limitations on Depreciation Deductions for Certain Automobiles. Where to get 2011 tax forms (1) Amount of the inflation adjustment. Where to get 2011 tax forms (a) Passenger automobiles (other than trucks or vans). Where to get 2011 tax forms Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Where to get 2011 tax forms Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Where to get 2011 tax forms The new car component of the CPI was 115. Where to get 2011 tax forms 2 for October 1987 and 143. Where to get 2011 tax forms 787 for October 2012. Where to get 2011 tax forms The October 2012 index exceeded the October 1987 index by 28. Where to get 2011 tax forms 587. Where to get 2011 tax forms Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Where to get 2011 tax forms 8 percent (28. Where to get 2011 tax forms 587/115. Where to get 2011 tax forms 2 x 100%). Where to get 2011 tax forms The dollar limitations in § 280F(a) are multiplied by a factor of 0. Where to get 2011 tax forms 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Where to get 2011 tax forms This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Where to get 2011 tax forms (b) Trucks and vans. Where to get 2011 tax forms To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Where to get 2011 tax forms The new truck component of the CPI was 112. Where to get 2011 tax forms 4 for October 1987 and 149. Where to get 2011 tax forms 386 for October 2012. Where to get 2011 tax forms The October 2012 index exceeded the October 1987 index by 36. Where to get 2011 tax forms 986. Where to get 2011 tax forms Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Where to get 2011 tax forms 9 percent (36. Where to get 2011 tax forms 986/112. Where to get 2011 tax forms 4 x 100%). Where to get 2011 tax forms The dollar limitations in § 280F(a) are multiplied by a factor of 0. Where to get 2011 tax forms 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Where to get 2011 tax forms This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Where to get 2011 tax forms (2) Amount of the limitation. Where to get 2011 tax forms Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Where to get 2011 tax forms Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Where to get 2011 tax forms Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Where to get 2011 tax forms REV. Where to get 2011 tax forms PROC. Where to get 2011 tax forms 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Where to get 2011 tax forms PROC. Where to get 2011 tax forms 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Where to get 2011 tax forms PROC. Where to get 2011 tax forms 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Where to get 2011 tax forms PROC. Where to get 2011 tax forms 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Where to get 2011 tax forms 02 Inclusions in Income of Lessees of Passenger Automobiles. Where to get 2011 tax forms A taxpayer must follow the procedures in § 1. Where to get 2011 tax forms 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Where to get 2011 tax forms In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Where to get 2011 tax forms REV. Where to get 2011 tax forms PROC. Where to get 2011 tax forms 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Where to get 2011 tax forms PROC. Where to get 2011 tax forms 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Where to get 2011 tax forms EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Where to get 2011 tax forms SECTION 6. Where to get 2011 tax forms DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Where to get 2011 tax forms Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Where to get 2011 tax forms For further information regarding this revenue procedure, contact Mr. Where to get 2011 tax forms Harvey at (202) 622-4930 (not a toll-free call). Where to get 2011 tax forms Prev  Up  Next   Home   More Internal Revenue Bulletins
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The Where To Get 2011 Tax Forms

Where to get 2011 tax forms Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Where to get 2011 tax forms Ordering forms and publications. Where to get 2011 tax forms Tax questions. Where to get 2011 tax forms All material in this publication may be reprinted freely. Where to get 2011 tax forms A citation to Your Federal Income Tax (2013) would be appropriate. Where to get 2011 tax forms The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Where to get 2011 tax forms However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Where to get 2011 tax forms This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Where to get 2011 tax forms Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Where to get 2011 tax forms All taxpayers have important rights when working with the IRS. Where to get 2011 tax forms These rights are described in Your Rights as a Taxpayer in the back of this publication. Where to get 2011 tax forms What's New This section summarizes important tax changes that took effect in 2013. Where to get 2011 tax forms Most of these changes are discussed in more detail throughout this publication. Where to get 2011 tax forms Future developments. Where to get 2011 tax forms  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/pub17. Where to get 2011 tax forms Additional Medicare Tax. Where to get 2011 tax forms  Beginning in 2013, a 0. Where to get 2011 tax forms 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Where to get 2011 tax forms See Form 8959 and its instructions. Where to get 2011 tax forms Net Investment Income Tax. Where to get 2011 tax forms  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Where to get 2011 tax forms The NIIT is 3. Where to get 2011 tax forms 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Where to get 2011 tax forms See Form 8960 and its instructions. Where to get 2011 tax forms Change in tax rates. Where to get 2011 tax forms  The highest tax rate is 39. Where to get 2011 tax forms 6%. Where to get 2011 tax forms For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Where to get 2011 tax forms Tax rate on net capital gain and qualified dividends. Where to get 2011 tax forms  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Where to get 2011 tax forms See chapter 16. Where to get 2011 tax forms Medical and dental expenses. Where to get 2011 tax forms  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Where to get 2011 tax forms 5% if either you or your spouse is age 65 or older). Where to get 2011 tax forms See chapter 21. Where to get 2011 tax forms Personal exemption amount increased for certain taxpayers. Where to get 2011 tax forms  Your personal exemption is increased to $3,900. Where to get 2011 tax forms But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Where to get 2011 tax forms See chapter 3. Where to get 2011 tax forms Limit on itemized deductions. Where to get 2011 tax forms  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Where to get 2011 tax forms See chapter 29. Where to get 2011 tax forms Same-sex marriages. Where to get 2011 tax forms  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Where to get 2011 tax forms See chapter 2. Where to get 2011 tax forms If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Where to get 2011 tax forms For details on filing amended returns, see chapter 1. Where to get 2011 tax forms Health flexible spending arrangements (FSAs). Where to get 2011 tax forms  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Where to get 2011 tax forms See chapter 5. Where to get 2011 tax forms Expiring credits. Where to get 2011 tax forms  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Where to get 2011 tax forms You cannot claim either one on your 2013 return. Where to get 2011 tax forms See chapter 37. Where to get 2011 tax forms Ponzi-type investment schemes. Where to get 2011 tax forms  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Where to get 2011 tax forms See chapter 25. Where to get 2011 tax forms Home office deduction simplified method. Where to get 2011 tax forms  If you can take a home office deduction, you may be able to use a simplified method to figure it. Where to get 2011 tax forms See Publication 587. Where to get 2011 tax forms Standard mileage rates. Where to get 2011 tax forms  The 2013 rate for business use of your car is increased to 56½ cents a mile. Where to get 2011 tax forms See chapter 26. Where to get 2011 tax forms The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Where to get 2011 tax forms See chapter 21. Where to get 2011 tax forms The 2013 rate for use of your car to move is increased to 24 cents a mile. Where to get 2011 tax forms See Publication 521, Moving Expenses. Where to get 2011 tax forms Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Where to get 2011 tax forms Many of these items are explained in more detail later in this publication. Where to get 2011 tax forms Enter your social security number (SSN). Where to get 2011 tax forms  Enter your SSN in the space provided on your tax form. Where to get 2011 tax forms If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Where to get 2011 tax forms See chapter 1. Where to get 2011 tax forms Secure your tax records from identity theft. Where to get 2011 tax forms  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Where to get 2011 tax forms An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Where to get 2011 tax forms For more information about identity theft and how to reduce your risk from it, see chapter 1. Where to get 2011 tax forms Taxpayer identification numbers. Where to get 2011 tax forms  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Where to get 2011 tax forms This applies even if the person was born in 2013. Where to get 2011 tax forms Generally, this number is the person's social security number (SSN). Where to get 2011 tax forms See chapter 1. Where to get 2011 tax forms Foreign source income. Where to get 2011 tax forms  If you are a U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Where to get 2011 tax forms S. Where to get 2011 tax forms law. Where to get 2011 tax forms This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Where to get 2011 tax forms This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Where to get 2011 tax forms If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Where to get 2011 tax forms For details, see Publication 54, Tax Guide for U. Where to get 2011 tax forms S. Where to get 2011 tax forms Citizens and Resident Aliens Abroad. Where to get 2011 tax forms Foreign financial assets. Where to get 2011 tax forms  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Where to get 2011 tax forms Check www. Where to get 2011 tax forms IRS. Where to get 2011 tax forms gov/form8938 for details. Where to get 2011 tax forms Automatic 6-month extension to file tax return. Where to get 2011 tax forms  You can use Form 4868, Application for Automatic Extension of Time To File U. Where to get 2011 tax forms S. Where to get 2011 tax forms Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Where to get 2011 tax forms See chapter 1. Where to get 2011 tax forms Include your phone number on your return. Where to get 2011 tax forms  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Where to get 2011 tax forms Please enter your daytime telephone number on your tax form next to your signature and occupation. Where to get 2011 tax forms If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Where to get 2011 tax forms Payment of taxes. Where to get 2011 tax forms   You can pay your taxes online, by phone, or by check or money order. Where to get 2011 tax forms You can make a direct transfer from your bank account or use a credit or debit card. Where to get 2011 tax forms If you e-file, you can schedule an electronic payment. Where to get 2011 tax forms See chapter 1. Where to get 2011 tax forms Faster ways to file your return. Where to get 2011 tax forms  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Where to get 2011 tax forms You can use IRS e-file (electronic filing). Where to get 2011 tax forms See chapter 1. Where to get 2011 tax forms Free electronic filing. Where to get 2011 tax forms  You may be able to file your 2013 taxes online for free. Where to get 2011 tax forms See chapter 1. Where to get 2011 tax forms Change of address. Where to get 2011 tax forms  If you change your address, you should notify the IRS. Where to get 2011 tax forms See Change of Address in chapter 1. Where to get 2011 tax forms Refund on a late filed return. Where to get 2011 tax forms  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Where to get 2011 tax forms See chapter 1. Where to get 2011 tax forms Frivolous tax returns. Where to get 2011 tax forms  The IRS has published a list of positions that are identified as frivolous. Where to get 2011 tax forms The penalty for filing a frivolous tax return is $5,000. Where to get 2011 tax forms See chapter 1. Where to get 2011 tax forms Filing erroneous claim for refund or credit. Where to get 2011 tax forms  You may have to pay a penalty if you file an erroneous claim for refund or credit. Where to get 2011 tax forms See chapter 1. Where to get 2011 tax forms Privacy Act and paperwork reduction information. Where to get 2011 tax forms   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Where to get 2011 tax forms A complete statement on this subject can be found in your tax form instructions. Where to get 2011 tax forms Customer service for taxpayers. Where to get 2011 tax forms  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Where to get 2011 tax forms See How To Get Tax Help in the back of this publication. Where to get 2011 tax forms Preparer e-file mandate. Where to get 2011 tax forms  Most paid preparers must e-file returns they prepare and file. Where to get 2011 tax forms Your preparer may make you aware of this requirement and the options available to you. Where to get 2011 tax forms Treasury Inspector General for Tax Administration. Where to get 2011 tax forms   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Where to get 2011 tax forms You can remain anonymous. Where to get 2011 tax forms Photographs of missing children. Where to get 2011 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Where to get 2011 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where to get 2011 tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Where to get 2011 tax forms Introduction This publication covers the general rules for filing a federal income tax return. Where to get 2011 tax forms It supplements the information contained in your tax form instructions. Where to get 2011 tax forms It explains the tax law to make sure you pay only the tax you owe and no more. Where to get 2011 tax forms How this publication is arranged. Where to get 2011 tax forms   This publication closely follows Form 1040, U. Where to get 2011 tax forms S. Where to get 2011 tax forms Individual Income Tax Return. Where to get 2011 tax forms It is divided into six parts which cover different sections of Form 1040. Where to get 2011 tax forms Each part is further divided into chapters which generally discuss one line of the form. Where to get 2011 tax forms Do not worry if you file Form 1040A or Form 1040EZ. Where to get 2011 tax forms Anything included on a line of either of these forms is also included on Form 1040. Where to get 2011 tax forms   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Where to get 2011 tax forms What is in this publication. Where to get 2011 tax forms   The publication begins with the rules for filing a tax return. Where to get 2011 tax forms It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Where to get 2011 tax forms It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Where to get 2011 tax forms The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Where to get 2011 tax forms   Throughout the publication are examples showing how the tax law applies in typical situations. Where to get 2011 tax forms Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Where to get 2011 tax forms   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Where to get 2011 tax forms References to those other publications are provided for your information. Where to get 2011 tax forms Icons. Where to get 2011 tax forms   Small graphic symbols, or icons, are used to draw your attention to special information. Where to get 2011 tax forms See Table 1 later for an explanation of each icon used in this publication. Where to get 2011 tax forms What is not covered in this publication. Where to get 2011 tax forms   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Where to get 2011 tax forms This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Where to get 2011 tax forms   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Where to get 2011 tax forms Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Where to get 2011 tax forms Publication 535, Business Expenses. Where to get 2011 tax forms Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Where to get 2011 tax forms Help from the IRS. Where to get 2011 tax forms   There are many ways you can get help from the IRS. Where to get 2011 tax forms These are explained under How To Get Tax Help in the back of this publication. Where to get 2011 tax forms Comments and suggestions. Where to get 2011 tax forms   We welcome your comments about this publication and your suggestions for future editions. Where to get 2011 tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where to get 2011 tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to get 2011 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to get 2011 tax forms   You can send your comments from www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/formspubs/. Where to get 2011 tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications”. Where to get 2011 tax forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where to get 2011 tax forms Ordering forms and publications. Where to get 2011 tax forms   Visit www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Where to get 2011 tax forms Internal Revenue Service 1201 N. Where to get 2011 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where to get 2011 tax forms   If you have a tax question, check the information available on IRS. Where to get 2011 tax forms gov or call 1-800-829-1040. Where to get 2011 tax forms We cannot answer tax questions sent to either of the above addresses. Where to get 2011 tax forms IRS mission. Where to get 2011 tax forms   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Where to get 2011 tax forms Table 1. Where to get 2011 tax forms Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Where to get 2011 tax forms An Internet site or an email address. Where to get 2011 tax forms An address you may need. Where to get 2011 tax forms Items you should keep in your personal records. Where to get 2011 tax forms Items you may need to figure or a worksheet you may need to complete and keep for your records. Where to get 2011 tax forms An important phone number. Where to get 2011 tax forms Helpful information you may need. Where to get 2011 tax forms Prev  Up  Next   Home   More Online Publications