Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040ez 2011 File Online

1040ez 2013Download 1040xWww H And R Block ComWww Freefillableforms ComFiling Late Taxes For 2011Forms For Filing State Tax Returns1040x 2013 FormEfile State Taxes For FreeWww Hrblock1040 Ez Tax FormsFile Amended Tax Return 2011 OnlineNeed To Amend Tax ReturnFree Turbo Tax 2012Free Tax Software1040 Ez OnlineTurbotax 2011 Download2009 TaxFederal And State Income Tax FormsAmend My TaxesE-file 20121040x 2010 Form1040ez 2012 FormHow Can I File My 2010 TaxesFile 1040 Ez Online FreeH And R Block FreeH&r Block Taxes Online FreeIrs Tax AmendmentTurbotax Premier 20121040ez FormWww Irs Gov 1040x InstructionsCan I Amend My 2013 Tax ReturnHrblock LoginIrs And Form 1040Free State Tax Filing OnlineFree Tax FileIrs Gov File 2009 TaxesIrs 1040ez 2011 FormTurbo Tax 2007File A Amended Tax Return OnlineFiling 1040x

1040ez 2011 File Online

1040ez 2011 file online 4. 1040ez 2011 file online   Farm Business Expenses Table of Contents What's New for 2013 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible ExpensesReasonable allocation. 1040ez 2011 file online Prepaid Farm Supplies Prepaid Livestock Feed Labor Hired Repairs and Maintenance Interest Breeding Fees Fertilizer and Lime Taxes Insurance Rent and Leasing Depreciation Business Use of Your Home Truck and Car Expenses Travel Expenses Marketing Quota Penalties Tenant House Expenses Items Purchased for Resale Other Expenses Domestic Production Activities Deduction Capital ExpensesForestation and reforestation costs. 1040ez 2011 file online Nondeductible ExpensesPersonal, Living, and Family Expenses Other Nondeductible Items Losses From Operating a FarmAt-Risk Limits Passive Activity Limits Excess Farm Loss Limit Not-for-Profit FarmingUsing the presumption later. 1040ez 2011 file online Category 1. 1040ez 2011 file online Category 2. 1040ez 2011 file online Category 3. 1040ez 2011 file online What's New for 2013 Standard mileage rate. 1040ez 2011 file online  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 1040ez 2011 file online 5 cents. 1040ez 2011 file online See Truck and Car Expenses , later. 1040ez 2011 file online Simplified method for business use of home deduction. 1040ez 2011 file online  The IRS now provides a simplified method to determine your expenses for business use of your home. 1040ez 2011 file online For more information, see Schedule C (Form 1040), Part II, and its instructions. 1040ez 2011 file online Introduction You can generally deduct the current costs of operating your farm. 1040ez 2011 file online Current costs are expenses you do not have to capitalize or include in inventory costs. 1040ez 2011 file online However, your deduction for the cost of livestock feed and certain other supplies may be limited. 1040ez 2011 file online If you have an operating loss, you may not be able to deduct all of it. 1040ez 2011 file online Topics - This chapter discusses: Deductible expenses Domestic production activities deduction Capital expenses Nondeductible expenses Losses from operating a farm Not-for-profit farming Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 587 Business Use of Your Home 925 Passive Activity and At-Risk Rules 936 Home Mortgage Interest Deduction Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch F (Form 1040) Profit or Loss From Farming 1045 Application for Tentative Refund 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8903 Domestic Production Activities Deduction See chapter 16 for information about getting publications and forms. 1040ez 2011 file online Deductible Expenses The ordinary and necessary costs of operating a farm for profit are deductible business expenses. 1040ez 2011 file online “Ordinary” means what most farmers do and “necessary” means what is useful and helpful in farming. 1040ez 2011 file online Schedule F, Part II, lists some common farm expenses that are typically deductible. 1040ez 2011 file online This chapter discusses many of these expenses, as well as others not listed on Schedule F. 1040ez 2011 file online Reimbursed expenses. 1040ez 2011 file online   If the reimbursement is received in the same year that the expense is claimed, reduce the expense by the amount of the reimbursement. 1040ez 2011 file online If the reimbursement is received in a year after the expense is claimed, include the reimbursement amount in income. 1040ez 2011 file online See Refund or reimbursement under Income From Other Sources in chapter 3. 1040ez 2011 file online Personal and business expenses. 1040ez 2011 file online   Some expenses you pay during the tax year may be part personal and part business. 1040ez 2011 file online These may include expenses for gasoline, oil, fuel, water, rent, electricity, telephone, automobile upkeep, repairs, insurance, interest, and taxes. 1040ez 2011 file online   You must allocate these mixed expenses between their business and personal parts. 1040ez 2011 file online Generally, the personal part of these expenses is not deductible. 1040ez 2011 file online The business portion of the expenses is deductible on Schedule F. 1040ez 2011 file online Example. 1040ez 2011 file online You paid $1,500 for electricity during the tax year. 1040ez 2011 file online You used 1/3 of the electricity for personal purposes and 2/3 for farming. 1040ez 2011 file online Under these circumstances, you can deduct $1,000 (2/3 of $1,500) of your electricity expense as a farm business expense. 1040ez 2011 file online Reasonable allocation. 1040ez 2011 file online   It is not always easy to determine the business and nonbusiness parts of an expense. 1040ez 2011 file online There is no method of allocation that applies to all mixed expenses. 1040ez 2011 file online Any reasonable allocation is acceptable. 1040ez 2011 file online What is reasonable depends on the circumstances in each case. 1040ez 2011 file online Prepaid Farm Supplies Prepaid farm supplies include the following items if paid for during the year. 1040ez 2011 file online Feed, seed, fertilizer, and similar farm supplies not used or consumed during the year, but not including farm supplies that you would have consumed during the year if not for a fire, storm, flood, other casualty, disease, or drought. 1040ez 2011 file online Poultry (including egg-laying hens and baby chicks) bought for use (or for both use and resale) in your farm business. 1040ez 2011 file online However, include only the amount that would be deductible in the following year if you had capitalized the cost and deducted it ratably over the lesser of 12 months or the useful life of the poultry. 1040ez 2011 file online Poultry bought for resale and not resold during the year. 1040ez 2011 file online Deduction limit. 1040ez 2011 file online   If you use the cash method of accounting to report your income and expenses, your deduction for prepaid farm supplies in the year you pay for them may be limited to 50% of your other deductible farm expenses for the year (all Schedule F deductions except prepaid farm supplies). 1040ez 2011 file online This limit does not apply if you meet one of the exceptions described later. 1040ez 2011 file online See Chapter 2 for a discussion of the cash method of accounting. 1040ez 2011 file online   If the limit applies, you can deduct the excess cost of farm supplies other than poultry in the year you use or consume the supplies. 1040ez 2011 file online The excess cost of poultry bought for use (or for both use and resale) in your farm business is deductible in the year following the year you pay for it. 1040ez 2011 file online The excess cost of poultry bought for resale is deductible in the year you sell or otherwise dispose of that poultry. 1040ez 2011 file online Example. 1040ez 2011 file online You may not qualify for the exception described next. 1040ez 2011 file online During 2013, you bought fertilizer ($4,000), feed ($1,000), and seed ($500) for use on your farm in the following year. 1040ez 2011 file online Your total prepaid farm supplies expense for 2013 is $5,500. 1040ez 2011 file online Your other deductible farm expenses totaled $10,000 for 2013. 1040ez 2011 file online Therefore, your deduction for prepaid farm supplies cannot be more than $5,000 (50% of $10,000) for 2013. 1040ez 2011 file online The excess prepaid farm supplies expense of $500 ($5,500 − $5,000) is deductible in a later tax year when you use or consume the supplies. 1040ez 2011 file online Exceptions. 1040ez 2011 file online   This limit on the deduction for prepaid farm supplies expense does not apply if you are a farm-related taxpayer and either of the following apply. 1040ez 2011 file online Your prepaid farm supplies expense is more than 50% of your other deductible farm expenses because of a change in business operations caused by unusual circumstances. 1040ez 2011 file online Your total prepaid farm supplies expense for the preceding 3 tax years is less than 50% of your total other deductible farm expenses for those 3 tax years. 1040ez 2011 file online   You are a farm-related taxpayer if any of the following tests apply. 1040ez 2011 file online Your main home is on a farm. 1040ez 2011 file online Your principal business is farming. 1040ez 2011 file online A member of your family meets (1) or (2). 1040ez 2011 file online For this purpose, your family includes your brothers and sisters, half-brothers and half-sisters, spouse, parents, grandparents, children, grandchildren, and aunts and uncles and their children. 1040ez 2011 file online    Whether or not the deduction limit for prepaid farm supplies applies, your expenses for prepaid livestock feed may be subject to the rules for advance payment of livestock feed, discussed next. 1040ez 2011 file online Prepaid Livestock Feed If you report your income and expenses under the cash method of accounting, you cannot deduct in the year paid the cost of feed your livestock will consume in a later year unless you meet all the following tests. 1040ez 2011 file online The payment is for the purchase of feed rather than a deposit. 1040ez 2011 file online The prepayment has a business purpose and is not merely for tax avoidance. 1040ez 2011 file online Deducting the prepayment does not result in a material distortion of your income. 1040ez 2011 file online If you meet all three tests, you can deduct the prepaid feed, subject to the limit on prepaid farm supplies discussed earlier. 1040ez 2011 file online If you fail any of these tests, you can deduct the prepaid feed only in the year it is consumed. 1040ez 2011 file online This rule does not apply to the purchase of commodity futures contracts. 1040ez 2011 file online Payment for the purchase of feed. 1040ez 2011 file online   Whether a payment is for the purchase of feed or a deposit depends on the facts and circumstances in each case. 1040ez 2011 file online It is for the purchase of feed if you can show you made it under a binding commitment to accept delivery of a specific quantity of feed at a fixed price and you are not entitled, by contract or business custom, to a refund or repurchase. 1040ez 2011 file online   The following are some factors that show a payment is a deposit rather than for the purchase of feed. 1040ez 2011 file online The absence of specific quantity terms. 1040ez 2011 file online The right to a refund of any unapplied payment credit at the end of the contract. 1040ez 2011 file online The seller's treatment of the payment as a deposit. 1040ez 2011 file online The right to substitute other goods or products for those specified in the contract. 1040ez 2011 file online   A provision permitting substitution of ingredients to vary the particular feed mix to meet your livestock's current diet requirements will not suggest a deposit. 1040ez 2011 file online Further, a price adjustment to reflect market value at the date of delivery is not, by itself, proof of a deposit. 1040ez 2011 file online Business purpose. 1040ez 2011 file online   The prepayment has a business purpose only if you have a reasonable expectation of receiving some business benefit from prepaying the cost of livestock feed. 1040ez 2011 file online The following are some examples of business benefits. 1040ez 2011 file online Fixing maximum prices and securing an assured feed supply. 1040ez 2011 file online Securing preferential treatment in anticipation of a feed shortage. 1040ez 2011 file online   Other factors considered in determining the existence of a business purpose are whether the prepayment was a condition imposed by the seller and whether that condition was meaningful. 1040ez 2011 file online No material distortion of income. 1040ez 2011 file online   The following are some factors considered in determining whether deducting prepaid livestock feed materially distorts income. 1040ez 2011 file online Your customary business practice in conducting your livestock operations. 1040ez 2011 file online The expense in relation to past purchases. 1040ez 2011 file online The time of year you made the purchase. 1040ez 2011 file online The expense in relation to your income for the year. 1040ez 2011 file online Labor Hired You can deduct reasonable wages paid for regular farm labor, piecework, contract labor, and other forms of labor hired to perform your farming operations. 1040ez 2011 file online You can pay wages in cash or in noncash items such as inventory, capital assets, or assets used in your business. 1040ez 2011 file online The cost of boarding farm labor is a deductible labor cost. 1040ez 2011 file online Other deductible costs you incur for farm labor include health insurance, workers' compensation insurance, and other benefits. 1040ez 2011 file online If you must withhold social security, Medicare, and income taxes from your employees' cash wages, you can still deduct the full amount of wages before withholding. 1040ez 2011 file online See chapter 13 for more information on employment taxes. 1040ez 2011 file online Also, deduct the employer's share of the social security and Medicare taxes you must pay on your employees' wages as a farm business expense on Schedule F, line 29. 1040ez 2011 file online See Taxes , later. 1040ez 2011 file online Property for services. 1040ez 2011 file online   If you transfer property to an employee in payment for services, you can deduct as wages paid the fair market value of the property on the date of transfer. 1040ez 2011 file online If the employee pays you anything for the property, deduct as wages the fair market value of the property minus the payment by the employee for the property. 1040ez 2011 file online   Treat the wages deducted as an amount received for the property. 1040ez 2011 file online You may have a gain or loss to report if the property's adjusted basis on the date of transfer is different from its fair market value. 1040ez 2011 file online Any gain or loss has the same character the exchanged property had in your hands. 1040ez 2011 file online For more information, see chapter 8. 1040ez 2011 file online Child as an employee. 1040ez 2011 file online   You can deduct reasonable wages or other compensation you pay to your child for doing farmwork if a true employer-employee relationship exists between you and your child. 1040ez 2011 file online Include these wages in the child's income. 1040ez 2011 file online The child may have to file an income tax return. 1040ez 2011 file online These wages may also be subject to social security and Medicare taxes if your child is age 18 or older. 1040ez 2011 file online For more information, see Family Employees in chapter 13. 1040ez 2011 file online    A Form W-2, Wage and Tax Statement, should be issued to the child employee. 1040ez 2011 file online   The fact that your child spends the wages to buy clothes or other necessities you normally furnish does not prevent you from deducting your child's wages as a farm expense. 1040ez 2011 file online The amount of wages paid to the child could cause a loss of the dependency exemption depending on how the child uses the money. 1040ez 2011 file online Spouse as an employee. 1040ez 2011 file online   You can deduct reasonable wages or other compensation you pay to your spouse if a true employer-employee relationship exists between you and your spouse. 1040ez 2011 file online Wages you pay to your spouse are subject to social security and Medicare taxes. 1040ez 2011 file online For more information, see Family Employees in chapter 13. 1040ez 2011 file online Nondeductible Pay You cannot deduct wages paid for certain household work, construction work, and maintenance of your home. 1040ez 2011 file online However, those wages may be subject to the employment taxes discussed in chapter 13. 1040ez 2011 file online Household workers. 1040ez 2011 file online   Do not deduct amounts paid to persons engaged in household work, except to the extent their services are used in boarding or otherwise caring for farm laborers. 1040ez 2011 file online Construction labor. 1040ez 2011 file online   Do not deduct wages paid to hired help for the construction of new buildings or other improvements. 1040ez 2011 file online These wages are part of the cost of the building or other improvement. 1040ez 2011 file online You must capitalize them. 1040ez 2011 file online Maintaining your home. 1040ez 2011 file online   If your farm employee spends time maintaining or repairing your home, the wages and employment taxes you pay for that work are nondeductible personal expenses. 1040ez 2011 file online For example, assume you have a farm employee for the entire tax year and the employee spends 5% of the time maintaining your home. 1040ez 2011 file online The employee devotes the remaining time to work on your farm. 1040ez 2011 file online You cannot deduct 5% of the wages and employment taxes you pay for that employee. 1040ez 2011 file online Employment Credits Reduce your deduction for wages by the amount of any employment credits you claim such as the work opportunity credit for qualified tax-exempt organizations hiring qualified veterans (Form 5884-C). 1040ez 2011 file online Repairs and Maintenance You can deduct most expenses for the repair and maintenance of your farm property. 1040ez 2011 file online Common items of repair and maintenance are repainting, replacing shingles and supports on farm buildings, and periodic or routine maintenance of trucks, tractors, and other farm machinery. 1040ez 2011 file online However, repairs to, or overhauls of, depreciable property that substantially prolong the life of the property, increase its value, or adapt it to a different use are capital expenses. 1040ez 2011 file online For example, if you repair the barn roof, the cost is deductible. 1040ez 2011 file online But if you replace the roof, it is a capital expense. 1040ez 2011 file online For more information, see Capital Expenses , later. 1040ez 2011 file online Interest You can deduct as a farm business expense interest paid on farm mortgages and other obligations you incur in your farm business. 1040ez 2011 file online Cash method. 1040ez 2011 file online   If you use the cash method of accounting, you can generally deduct interest paid during the tax year. 1040ez 2011 file online You cannot deduct interest paid with funds received from the original lender through another loan, advance, or other arrangement similar to a loan. 1040ez 2011 file online You can, however, deduct the interest when you start making payments on the new loan. 1040ez 2011 file online For more information, see Cash Method in chapter 2. 1040ez 2011 file online Prepaid interest. 1040ez 2011 file online   Under the cash method, you generally cannot deduct any interest paid before the year it is due. 1040ez 2011 file online Interest paid in advance may be deducted only in the tax year in which it is due. 1040ez 2011 file online Accrual method. 1040ez 2011 file online   If you use an accrual method of accounting, you can deduct only interest that has accrued during the tax year. 1040ez 2011 file online However, you cannot deduct interest owed to a related person who uses the cash method until payment is made and the interest is includible in the gross income of that person. 1040ez 2011 file online For more information, see Accrual Method in chapter 2. 1040ez 2011 file online Allocation of interest. 1040ez 2011 file online   If you use the proceeds of a loan for more than one purpose, you must allocate the interest on that loan to each use. 1040ez 2011 file online Allocate the interest to the following categories. 1040ez 2011 file online Trade or business interest. 1040ez 2011 file online Passive activity interest. 1040ez 2011 file online Investment interest. 1040ez 2011 file online Portfolio interest. 1040ez 2011 file online Personal interest. 1040ez 2011 file online   You generally allocate interest on a loan the same way you allocate the loan proceeds. 1040ez 2011 file online You allocate loan proceeds by tracing disbursements to specific uses. 1040ez 2011 file online The easiest way to trace disbursements to specific uses is to keep the proceeds of a particular loan separate from any other funds. 1040ez 2011 file online Secured loan. 1040ez 2011 file online   The allocation of loan proceeds and the related interest is generally not affected by the use of property that secures the loan. 1040ez 2011 file online Example. 1040ez 2011 file online You secure a loan with property used in your farming business. 1040ez 2011 file online You use the loan proceeds to buy a car for personal use. 1040ez 2011 file online You must allocate interest expense on the loan to personal use (purchase of the car) even though the loan is secured by farm business property. 1040ez 2011 file online If the property that secures the loan is your home, you generally do not allocate the loan proceeds or the related interest. 1040ez 2011 file online The interest is usually deductible as qualified home mortgage interest, regardless of how the loan proceeds are used. 1040ez 2011 file online However, you can choose to treat the loan as not secured by your home. 1040ez 2011 file online For more information, see Publication 936. 1040ez 2011 file online Allocation period. 1040ez 2011 file online   The period for which a loan is allocated to a particular use begins on the date the proceeds are used and ends on the earlier of the following dates. 1040ez 2011 file online The date the loan is repaid. 1040ez 2011 file online The date the loan is reallocated to another use. 1040ez 2011 file online More information. 1040ez 2011 file online   For more information on interest, see chapter 4 in Publication 535. 1040ez 2011 file online Breeding Fees You can deduct breeding fees as a farm business expense. 1040ez 2011 file online However, if you use an accrual method of accounting, you must capitalize breeding fees and allocate them to the cost basis of the calf, foal, etc. 1040ez 2011 file online For more information on who must use an accrual method of accounting, see Accrual Method Required under Accounting Methods in chapter 2. 1040ez 2011 file online Fertilizer and Lime You can deduct in the year paid or incurred the cost of fertilizer, lime, and other materials applied to farmland to enrich, neutralize, or condition it if the benefits last a year or less. 1040ez 2011 file online You can also deduct the cost of applying these materials in the year you pay or incur it. 1040ez 2011 file online However, see Prepaid Farm Supplies , earlier, for a rule that may limit your deduction for these materials. 1040ez 2011 file online If the benefits of the fertilizer, lime, or other materials last substantially more than one year, you generally capitalize their cost and deduct a part each year the benefits last. 1040ez 2011 file online However, you can choose to deduct these expenses in the year paid or incurred. 1040ez 2011 file online If you make this choice, you will need IRS approval if you later decide to capitalize the cost of previously deducted items. 1040ez 2011 file online If you sell farmland on which fertilizer or lime has been applied and if the selling price of the land includes part or all of the cost of the fertilizer or lime, you report the sale amount attributable to the fertilizer or lime as ordinary income. 1040ez 2011 file online Farmland, for these purposes, is land used for producing crops, fruits, or other agricultural products or for sustaining livestock. 1040ez 2011 file online It does not include land you have never used previously for producing crops or sustaining livestock. 1040ez 2011 file online You cannot deduct initial land preparation costs. 1040ez 2011 file online (See Capital Expenses , later. 1040ez 2011 file online ) Include government payments you receive for lime or fertilizer in income. 1040ez 2011 file online See Fertilizer and Lime under Agricultural Program Payments in chapter 3. 1040ez 2011 file online Taxes You can deduct as a farm business expense the real estate and personal property taxes on farm business assets, such as farm equipment, animals, farmland, and farm buildings. 1040ez 2011 file online You also can deduct the social security and Medicare taxes you pay to match the amount withheld from the wages of farm employees and any federal unemployment tax you pay. 1040ez 2011 file online For information on employment taxes, see chapter 13. 1040ez 2011 file online Allocation of taxes. 1040ez 2011 file online   The taxes on the part of your farm you use as your home (including the furnishings and surrounding land not used for farming) are nonbusiness taxes. 1040ez 2011 file online You may be able to deduct these nonbusiness taxes as itemized deductions on Schedule A (Form 1040). 1040ez 2011 file online To determine the nonbusiness part, allocate the taxes between the farm assets and nonbusiness assets. 1040ez 2011 file online The allocation can be done from the assessed valuations. 1040ez 2011 file online If your tax statement does not show the assessed valuations, you can usually get them from the tax assessor. 1040ez 2011 file online State and local general sales taxes. 1040ez 2011 file online   State and local general sales taxes on nondepreciable farm business expense items are deductible as part of the cost of those items. 1040ez 2011 file online Include state and local general sales taxes imposed on the purchase of assets for use in your farm business as part of the cost you depreciate. 1040ez 2011 file online Also treat the taxes as part of your cost if they are imposed on the seller and passed on to you. 1040ez 2011 file online State and federal income taxes. 1040ez 2011 file online   Individuals cannot deduct state and federal income taxes as farm business expenses. 1040ez 2011 file online Individuals can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). 1040ez 2011 file online However, you cannot deduct federal income tax. 1040ez 2011 file online Highway use tax. 1040ez 2011 file online   You can deduct the federal use tax on highway motor vehicles paid on a truck or truck tractor used in your farm business. 1040ez 2011 file online For information on the tax itself, including information on vehicles subject to the tax, see the Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return. 1040ez 2011 file online Self-employment tax deduction. 1040ez 2011 file online   You can deduct as an adjustment to income on Form 1040 one-half of your self-employment tax in figuring your adjusted gross income. 1040ez 2011 file online For more information, see chapter 12. 1040ez 2011 file online Insurance You generally can deduct the ordinary and necessary cost of insurance for your farm business as a business expense. 1040ez 2011 file online This includes premiums you pay for the following types of insurance. 1040ez 2011 file online Fire, storm, crop, theft, liability, and other insurance on farm business assets. 1040ez 2011 file online Health and accident insurance on your farm employees. 1040ez 2011 file online Workers' compensation insurance set by state law that covers any claims for job-related bodily injuries or diseases suffered by employees on your farm, regardless of fault. 1040ez 2011 file online Business interruption insurance. 1040ez 2011 file online State unemployment insurance on your farm employees (deductible as taxes if they are considered taxes under state law). 1040ez 2011 file online Insurance to secure a loan. 1040ez 2011 file online   If you take out a policy on your life or on the life of another person with a financial interest in your farm business to get or protect a business loan, you cannot deduct the premiums as a business expense. 1040ez 2011 file online In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. 1040ez 2011 file online Advance premiums. 1040ez 2011 file online   Deduct advance payments of insurance premiums only in the year to which they apply, regardless of your accounting method. 1040ez 2011 file online Example. 1040ez 2011 file online On June 28, 2013, you paid a premium of $3,000 for fire insurance on your barn. 1040ez 2011 file online The policy will cover a period of 3 years beginning on July 1, 2013. 1040ez 2011 file online Only the cost for the 6 months in 2013 is deductible as an insurance expense on your 2013 calendar year tax return. 1040ez 2011 file online Deduct $500, which is the premium for 6 months of the 36-month premium period, or 6/36 of $3,000. 1040ez 2011 file online In both 2014 and 2015, deduct $1,000 (12/36 of $3,000). 1040ez 2011 file online Deduct the remaining $500 in 2016. 1040ez 2011 file online Had the policy been effective on January 1, 2013, the deductible expense would have been $1,000 for each of the years 2013, 2014, and 2015, based on one-third of the premium used each year. 1040ez 2011 file online Business interruption insurance. 1040ez 2011 file online   Use and occupancy and business interruption insurance premiums are deductible as a business expense. 1040ez 2011 file online This insurance pays for lost profits if your business is shut down due to a fire or other cause. 1040ez 2011 file online Report any proceeds in full on Schedule F, Part I. 1040ez 2011 file online Self-employed health insurance deduction. 1040ez 2011 file online   If you are self-employed, you can deduct as an adjustment to income on Form 1040 your payments for medical, dental, and qualified long-term care insurance coverage for yourself, your spouse, and your dependents when figuring your adjusted gross income on your Form 1040. 1040ez 2011 file online Effective March 30, 2010, the insurance can also cover any child of yours under age 27 at the end of 2013, even if the child was not your dependent. 1040ez 2011 file online Generally, this deduction cannot be more than the net profit from the business under which the plan was established. 1040ez 2011 file online   If you or your spouse is also an employee of another person, you cannot take the deduction for any month in which you are eligible to participate in a subsidized health plan maintained by your employer or your spouse's employer. 1040ez 2011 file online   Generally, use the Self-Employed Health Insurance Deduction Worksheet in the Instructions for Form 1040 to figure your deduction. 1040ez 2011 file online Include the remaining part of the insurance payment in your medical expenses on Schedule A (Form 1040) if you itemize your deductions. 1040ez 2011 file online   For more information, see Deductible Premiums in Publication 535, chapter 6. 1040ez 2011 file online Rent and Leasing If you lease property for use in your farm business, you can generally deduct the rent you pay on Schedule F. 1040ez 2011 file online However, you cannot deduct rent you pay in crop shares if you deduct the cost of raising the crops as farm expenses. 1040ez 2011 file online Advance payments. 1040ez 2011 file online   Deduct advance payments of rent only in the year to which they apply, regardless of your accounting method. 1040ez 2011 file online Farm home. 1040ez 2011 file online   If you rent a farm, do not deduct the part of the rental expense that represents the fair rental value of the farm home in which you live. 1040ez 2011 file online Lease or Purchase If you lease a farm building or equipment, you must determine whether or not the agreement must be treated as a conditional sales contract rather than a lease. 1040ez 2011 file online If the agreement is treated as a conditional sales contract, the payments under the agreement (so far as they do not represent interest or other charges) are payments for the purchase of the property. 1040ez 2011 file online Do not deduct these payments as rent, but capitalize the cost of the property and recover this cost through depreciation. 1040ez 2011 file online Conditional sales contract. 1040ez 2011 file online   Whether an agreement is a conditional sales contract depends on the intent of the parties. 1040ez 2011 file online Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. 1040ez 2011 file online No single test, or special combination of tests, always applies. 1040ez 2011 file online However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. 1040ez 2011 file online The agreement applies part of each payment toward an equity interest you will receive. 1040ez 2011 file online You get title to the property after you make a stated amount of required payments. 1040ez 2011 file online The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. 1040ez 2011 file online You pay much more than the current fair rental value of the property. 1040ez 2011 file online You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. 1040ez 2011 file online Determine this value when you make the agreement. 1040ez 2011 file online You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. 1040ez 2011 file online The agreement designates part of the payments as interest, or part of the payments can be easily recognized as interest. 1040ez 2011 file online Example. 1040ez 2011 file online You lease new farm equipment from a dealer who both sells and leases. 1040ez 2011 file online The agreement includes an option to purchase the equipment for a specified price. 1040ez 2011 file online The lease payments and the specified option price equal the sales price of the equipment plus interest. 1040ez 2011 file online Under the agreement, you are responsible for maintenance, repairs, and the risk of loss. 1040ez 2011 file online For federal income tax purposes, the agreement is a conditional sales contract. 1040ez 2011 file online You cannot deduct any of the lease payments as rent. 1040ez 2011 file online You can deduct interest, repairs, insurance, depreciation, and other expenses related to the equipment. 1040ez 2011 file online Motor vehicle leases. 1040ez 2011 file online   Special rules apply to lease agreements that have a terminal rental adjustment clause. 1040ez 2011 file online In general, this is a clause that provides for a rental price adjustment based on the amount the lessor is able to sell the vehicle for at the end of the lease. 1040ez 2011 file online If your rental agreement contains a terminal rental adjustment clause, treat the agreement as a lease if the agreement otherwise qualifies as a lease. 1040ez 2011 file online For more information, see Internal Revenue Code (IRC) section 7701(h). 1040ez 2011 file online Leveraged leases. 1040ez 2011 file online   Special rules apply to leveraged leases of equipment (arrangements in which the equipment is financed by a nonrecourse loan from a third party). 1040ez 2011 file online For more information, see Publication 535, chapter 3, and Revenue Procedure 2001-28, which begins on page 1156 of Internal Revenue Bulletin 2001-19 at www. 1040ez 2011 file online irs. 1040ez 2011 file online gov/pub/irs-irbs/irb01-19. 1040ez 2011 file online pdf. 1040ez 2011 file online Depreciation If property you acquire to use in your farm business is expected to last more than one year, you generally cannot deduct the entire cost in the year you acquire it. 1040ez 2011 file online You must recover the cost over more than one year and deduct part of it each year on Schedule F as depreciation or amortization. 1040ez 2011 file online However, you can choose to deduct part or all of the cost of certain qualifying property, up to a limit, as a section 179 deduction in the year you place it in service. 1040ez 2011 file online Depreciation, amortization, and the section 179 deduction are discussed in chapter 7. 1040ez 2011 file online Business Use of Your Home You can deduct expenses for the business use of your home if you use part of your home exclusively and regularly: As the principal place of business for any trade or business in which you engage, As a place to meet or deal with patients, clients, or customers in the normal course of your trade or business, or In connection with your trade or business, if you are using a separate structure that is not attached to your home. 1040ez 2011 file online Your home office will qualify as your principal place of business for deducting expenses for its use if you meet both of the following requirements. 1040ez 2011 file online You use it exclusively and regularly for the administrative or management activities of your trade or business. 1040ez 2011 file online You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. 1040ez 2011 file online If you use part of your home for business, you must divide the expenses of operating your home between personal and business use. 1040ez 2011 file online The IRS now provides a simplified method to determine your expenses for business use of your home. 1040ez 2011 file online For more information, see Schedule C (Form 1040), Part II, and its instructions. 1040ez 2011 file online Deduction limit. 1040ez 2011 file online   If your gross income from farming equals or exceeds your total farm expenses (including expenses for the business use of your home), you can deduct all your farm expenses. 1040ez 2011 file online But if your gross income from farming is less than your total farm expenses, your deduction for certain expenses for the use of your home in your farming business is limited. 1040ez 2011 file online   Your deduction for otherwise nondeductible expenses, such as utilities, insurance, and depreciation (with depreciation taken last), cannot be more than the gross income from farming minus the following expenses. 1040ez 2011 file online The business part of expenses you could deduct even if you did not use your home for business (such as deductible mortgage interest, real estate taxes, and casualty and theft losses). 1040ez 2011 file online Farm expenses other than expenses that relate to the use of your home. 1040ez 2011 file online If you are self-employed, do not include your deduction for half of your self-employment tax. 1040ez 2011 file online   Deductions over the current year's limit can be carried over to your next tax year. 1040ez 2011 file online They are subject to the deduction limit for the next tax year. 1040ez 2011 file online More information. 1040ez 2011 file online   See Publication 587 for more information on deducting expenses for the business use of your home. 1040ez 2011 file online Telephone expense. 1040ez 2011 file online   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. 1040ez 2011 file online However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for your farm business, are deductible business expenses. 1040ez 2011 file online Cell phone charges for calls relating to your farm business are deductible. 1040ez 2011 file online If the cell phone you use for your farm business is part of a family cell phone plan, you must allocate and deduct only the portion of the charges attributable to farm business calls. 1040ez 2011 file online Truck and Car Expenses You can deduct the actual cost of operating a truck or car in your farm business. 1040ez 2011 file online Only expenses for business use are deductible. 1040ez 2011 file online These include such items as gasoline, oil, repairs, license tags, insurance, and depreciation (subject to certain limits). 1040ez 2011 file online Standard mileage rate. 1040ez 2011 file online   Instead of using actual costs, under certain conditions you can use the standard mileage rate. 1040ez 2011 file online The standard mileage rate for each mile of business use is 56. 1040ez 2011 file online 5 cents in 2013. 1040ez 2011 file online You can use the standard mileage rate for a car or a light truck, such as a van, pickup, or panel truck, you own or lease. 1040ez 2011 file online   You cannot use the standard mileage rate if you operate five or more cars or light trucks at the same time. 1040ez 2011 file online You are not using five or more vehicles at the same time if you alternate using the vehicles (you use them at different times) for business. 1040ez 2011 file online Example. 1040ez 2011 file online Maureen owns a car and four pickup trucks that are used in her farm business. 1040ez 2011 file online Her farm employees use the trucks and she uses the car for business. 1040ez 2011 file online Maureen cannot use the standard mileage rate for the car or the trucks. 1040ez 2011 file online This is because all five vehicles are used in Maureen's farm business at the same time. 1040ez 2011 file online She must use actual expenses for all vehicles. 1040ez 2011 file online Business use percentage. 1040ez 2011 file online   You can claim 75% of the use of a car or light truck as business use without any records if you used the vehicle during most of the normal business day directly in connection with the business of farming. 1040ez 2011 file online You choose this method of substantiating business use the first year the vehicle is placed in service. 1040ez 2011 file online Once you make this choice, you may not change to another method later. 1040ez 2011 file online The following are uses directly connected with the business of farming. 1040ez 2011 file online Cultivating land. 1040ez 2011 file online Raising or harvesting any agricultural or horticultural commodity. 1040ez 2011 file online Raising, shearing, feeding, caring for, training, and managing animals. 1040ez 2011 file online Driving to the feed or supply store. 1040ez 2011 file online   If you keep records and they show that your business use was more than 75%, you may be able to claim more. 1040ez 2011 file online See Recordkeeping requirements under Travel Expenses , below. 1040ez 2011 file online More information. 1040ez 2011 file online   For more information on deductible truck and car expenses, see Publication 463, chapter 4. 1040ez 2011 file online If you pay your employees for the use of their truck or car in your farm business, see Reimbursements to employees under Travel Expenses next. 1040ez 2011 file online Travel Expenses You can deduct ordinary and necessary expenses you incur while traveling away from home for your farm business. 1040ez 2011 file online You cannot deduct lavish or extravagant expenses. 1040ez 2011 file online Usually, the location of your farm business is considered your home for tax purposes. 1040ez 2011 file online You are traveling away from home if: Your duties require you to be absent from your farm substantially longer than an ordinary work day, and You need to get sleep or rest to meet the demands of your work while away from home. 1040ez 2011 file online If you meet these requirements and can prove the time, place, and business purpose of your travel, you can deduct your ordinary and necessary travel expenses. 1040ez 2011 file online The following are some types of deductible travel expenses. 1040ez 2011 file online Air, rail, bus, and car transportation; Meals and lodging; Dry cleaning and laundry; Telephone and fax; Transportation between your hotel and your temporary work or business meeting location; and Tips for any of the above expenses. 1040ez 2011 file online Meals. 1040ez 2011 file online   You ordinarily can deduct only 50% of your business-related meals expenses. 1040ez 2011 file online You can deduct the cost of your meals while traveling on business only if your business trip is overnight or long enough to require you to stop for sleep or rest to properly perform your duties. 1040ez 2011 file online You cannot deduct any of the cost of meals if it is not necessary for you to rest, unless you meet the rules for business entertainment. 1040ez 2011 file online For information on entertainment expenses, see Publication 463, chapter 2. 1040ez 2011 file online   The expense of a meal includes amounts you spend for your food, beverages, taxes, and tips relating to the meal. 1040ez 2011 file online You can deduct either 50% of the actual cost or 50% of a standard meal allowance that covers your daily meal and incidental expenses. 1040ez 2011 file online    Recordkeeping requirements. 1040ez 2011 file online You must be able to prove your deductions for travel by adequate records or other evidence that will support your own statement. 1040ez 2011 file online Estimates or approximations do not qualify as proof of an expense. 1040ez 2011 file online   You should keep an account book or similar record, supported by adequate documentary evidence, such as receipts, that together support each element of an expense. 1040ez 2011 file online Generally, it is best to record the expense and get documentation of it at the time you pay it. 1040ez 2011 file online   If you choose to deduct a standard meal allowance rather than the actual expense, you do not have to keep records to prove amounts spent for meals and incidental items. 1040ez 2011 file online However, you must still keep records to prove the actual amount of other travel expenses, and the time, place, and business purpose of your travel. 1040ez 2011 file online More information. 1040ez 2011 file online   For detailed information on travel, recordkeeping, and the standard meal allowance, see Publication 463. 1040ez 2011 file online Reimbursements to employees. 1040ez 2011 file online   You generally can deduct reimbursements you pay to your employees for travel and transportation expenses they incur in the conduct of your business. 1040ez 2011 file online Employees may be reimbursed under an accountable or nonaccountable plan. 1040ez 2011 file online Under an accountable plan, the employee must provide evidence of expenses. 1040ez 2011 file online Under a nonaccountable plan, no evidence of expenses is required. 1040ez 2011 file online If you reimburse expenses under an accountable plan, deduct them as travel and transportation expenses. 1040ez 2011 file online If you reimburse expenses under a nonaccountable plan, you must report the reimbursements as wages on Form W-2 and deduct them as wages. 1040ez 2011 file online For more information, see Publication 535, chapter 11. 1040ez 2011 file online Marketing Quota Penalties You can deduct as Other expenses on Schedule F penalties you pay for marketing crops in excess of farm marketing quotas. 1040ez 2011 file online However, if you do not pay the penalty, but instead the purchaser of your crop deducts it from the payment to you, include in gross income only the amount you received. 1040ez 2011 file online Do not take a separate deduction for the penalty. 1040ez 2011 file online Tenant House Expenses You can deduct the costs of maintaining houses and their furnishings for tenants or hired help as farm business expenses. 1040ez 2011 file online These costs include repairs, utilities, insurance, and depreciation. 1040ez 2011 file online The value of a dwelling you furnish to a tenant under the usual tenant-farmer arrangement is not taxable income to the tenant. 1040ez 2011 file online Items Purchased for Resale If you use the cash method of accounting, you ordinarily deduct the cost of livestock and other items purchased for resale only in the year of sale. 1040ez 2011 file online You deduct this cost, including freight charges for transporting the livestock to the farm, on Schedule F, Part I. 1040ez 2011 file online However, see Chickens, seeds, and young plants , below. 1040ez 2011 file online Example. 1040ez 2011 file online You use the cash method of accounting. 1040ez 2011 file online In 2013, you buy 50 steers you will sell in 2014. 1040ez 2011 file online You cannot deduct the cost of the steers on your 2013 tax return. 1040ez 2011 file online You deduct their cost on your 2014 Schedule F, Part I. 1040ez 2011 file online Chickens, seeds, and young plants. 1040ez 2011 file online   If you are a cash method farmer, you can deduct the cost of hens and baby chicks bought for commercial egg production, or for raising and resale, as an expense on Schedule F, Part I, in the year paid if you do it consistently and it does not distort income. 1040ez 2011 file online You also can deduct the cost of seeds and young plants bought for further development and cultivation before sale as an expense on Schedule F, Part I, when paid if you do this consistently and you do not figure your income on the crop method. 1040ez 2011 file online However, see Prepaid Farm Supplies , earlier, for a rule that may limit your deduction for these items. 1040ez 2011 file online   If you deduct the cost of chickens, seeds, and young plants as an expense, report their entire selling price as income. 1040ez 2011 file online You cannot also deduct the cost from the selling price. 1040ez 2011 file online   You cannot deduct the cost of seeds and young plants for Christmas trees and timber as an expense. 1040ez 2011 file online Deduct the cost of these seeds and plants through depletion allowances. 1040ez 2011 file online For more information, see Depletion in chapter 7. 1040ez 2011 file online   The cost of chickens and plants used as food for your family is never deductible. 1040ez 2011 file online   Capitalize the cost of plants with a preproductive period of more than 2 years, unless you can elect out of the uniform capitalization rules. 1040ez 2011 file online These rules are discussed in chapter 6. 1040ez 2011 file online Example. 1040ez 2011 file online You use the cash method of accounting. 1040ez 2011 file online In 2013, you buy 500 baby chicks to raise for resale in 2014. 1040ez 2011 file online You also buy 50 bushels of winter wheat seed in 2013 that you sow in the fall. 1040ez 2011 file online Unless you previously adopted the method of deducting these costs in the year you sell the chickens or the harvested crops, you can deduct the cost of both the baby chicks and the seed wheat in 2013. 1040ez 2011 file online Election to use crop method. 1040ez 2011 file online   If you use the crop method, you can delay deducting the cost of seeds and young plants until you sell them. 1040ez 2011 file online You must get IRS approval to use the crop method. 1040ez 2011 file online If you follow this method, deduct the cost from the selling price to determine your profit on Schedule F, Part I. 1040ez 2011 file online For more information, see Crop method under Special Methods of Accounting in chapter 2. 1040ez 2011 file online Choosing a method. 1040ez 2011 file online   You can adopt either the crop method or the cash method for deducting the cost in the first year you buy egg-laying hens, pullets, chicks, or seeds and young plants. 1040ez 2011 file online   Although you must use the same method for egg-laying hens, pullets, and chicks, you can use a different method for seeds and young plants. 1040ez 2011 file online Once you use a particular method for any of these items, use it for those items until you get IRS approval to change your method. 1040ez 2011 file online For more information, see Change in Accounting Method in chapter 2. 1040ez 2011 file online Other Expenses The following list, while not all-inclusive, shows some expenses you can deduct as other farm expenses on Schedule F, Part II. 1040ez 2011 file online These expenses must be for business purposes and  (1) paid, if you use the cash method of accounting, or (2) incurred, if you use an accrual method of accounting. 1040ez 2011 file online Accounting fees. 1040ez 2011 file online Advertising. 1040ez 2011 file online Business travel and meals. 1040ez 2011 file online Commissions. 1040ez 2011 file online Consultant fees. 1040ez 2011 file online Crop scouting expenses. 1040ez 2011 file online Dues to cooperatives. 1040ez 2011 file online Educational expenses (to maintain and improve farming skills). 1040ez 2011 file online Farm-related attorney fees. 1040ez 2011 file online Farm magazines. 1040ez 2011 file online Ginning. 1040ez 2011 file online Insect sprays and dusts. 1040ez 2011 file online Litter and bedding. 1040ez 2011 file online Livestock fees. 1040ez 2011 file online Marketing fees. 1040ez 2011 file online Milk assessment. 1040ez 2011 file online Recordkeeping expenses. 1040ez 2011 file online Service charges. 1040ez 2011 file online Small tools expected to last one year or less. 1040ez 2011 file online Stamps and stationery. 1040ez 2011 file online Subscriptions to professional, technical, and trade journals that deal with farming. 1040ez 2011 file online Tying material and containers. 1040ez 2011 file online Loan expenses. 1040ez 2011 file online   You prorate and deduct loan expenses, such as legal fees and commissions, you pay to get a farm loan over the term of the loan. 1040ez 2011 file online Tax preparation fees. 1040ez 2011 file online   You can deduct as a farm business expense on Schedule F the cost of preparing that part of your tax return relating to your farm business. 1040ez 2011 file online You may be able to deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. 1040ez 2011 file online   You also can deduct on Schedule F the amount you pay or incur in resolving tax issues relating to your farm business. 1040ez 2011 file online Domestic Production Activities Deduction Generally, you are allowed a deduction for income attributable to domestic production activities. 1040ez 2011 file online You can deduct 9% of the lesser of your qualified production activities income or your taxable income (adjusted gross income for individuals) for the tax year. 1040ez 2011 file online Your deduction is limited to 50% of the Form W-2 wages you paid for the tax year that are properly allocable to domestic production gross receipts. 1040ez 2011 file online For this purpose, Form W-2 wages do not include noncash wages paid for agricultural labor, such as compensation paid as commodities. 1040ez 2011 file online Also, excluded from Form W-2 wages are wages paid to your children under age 18 and nontaxable fringe benefits. 1040ez 2011 file online Income from cooperatives. 1040ez 2011 file online   If you receive a patronage dividend or qualified per-unit retain allocation from a cooperative which is engaged in the manufacturing, production, growth, or extraction in whole or in significant part of any agricultural or horticultural product or in the marketing of agricultural or horticultural products, your income from the cooperative can give rise to a domestic production activities deduction. 1040ez 2011 file online This deduction amount is reported on Form 1099-PATR, box 6. 1040ez 2011 file online In order for you to qualify for the deduction, the cooperative is required to send you a written notice designating your portion of the domestic production activities deduction. 1040ez 2011 file online More information. 1040ez 2011 file online   For more information on the domestic production activities deduction, see the Instructions for Form 8903. 1040ez 2011 file online Capital Expenses A capital expense is a payment, or a debt incurred, for the acquisition, improvement, or restoration of an asset that is expected to last more than one year. 1040ez 2011 file online You include the expense in the basis of the asset. 1040ez 2011 file online Uniform capitalization rules also require you to capitalize or include in inventory certain other expenses. 1040ez 2011 file online See chapters 2  and 6. 1040ez 2011 file online Capital expenses are generally not deductible, but they may be depreciable. 1040ez 2011 file online However, you can elect to deduct certain capital expenses, such as the following. 1040ez 2011 file online The cost of fertilizer, lime, etc. 1040ez 2011 file online (See Fertilizer and Lime under Deductible Expenses , earlier. 1040ez 2011 file online ) Soil and water conservation expenses. 1040ez 2011 file online (See chapter 5. 1040ez 2011 file online ) The cost of property that qualifies for a deduction under section 179. 1040ez 2011 file online (See chapter 7. 1040ez 2011 file online ) Business start-up costs. 1040ez 2011 file online (See Business start-up and organizational costs , later. 1040ez 2011 file online ) Forestation and reforestation costs. 1040ez 2011 file online (See Forestation and reforestation costs , later. 1040ez 2011 file online ) Generally, the costs of the following items, including the costs of material, hired labor, and installation, are capital expenses. 1040ez 2011 file online Land and buildings. 1040ez 2011 file online Additions, alterations, and improvements to buildings, etc. 1040ez 2011 file online Cars and trucks. 1040ez 2011 file online Equipment and machinery. 1040ez 2011 file online Fences. 1040ez 2011 file online Draft, breeding, sport, and dairy livestock. 1040ez 2011 file online Repairs to machinery, equipment, trucks, and cars that prolong their useful life, increase their value, or adapt them to different use. 1040ez 2011 file online Water wells, including drilling and equipping costs. 1040ez 2011 file online Land preparation costs, such as: Clearing land for farming, Leveling and conditioning land, Purchasing and planting trees, Building irrigation canals and ditches, Laying irrigation pipes, Installing drain tile, Modifying channels or streams, Constructing earthen, masonry, or concrete tanks, reservoirs, or dams, and Building roads. 1040ez 2011 file online Business start-up and organizational costs. 1040ez 2011 file online   You can elect to deduct up to $5,000 of business start-up costs and $5,000 of organizational costs paid or incurred after October 22, 2004. 1040ez 2011 file online The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. 1040ez 2011 file online Any remaining costs must be amortized. 1040ez 2011 file online See chapter 7. 1040ez 2011 file online   You elect to deduct start-up or organizational costs by claiming the deduction on the income tax return filed by the due date (including extensions) for the tax year in which the active trade or business begins. 1040ez 2011 file online However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040ez 2011 file online Clearly indicate the election on your amended return and write “Filed pursuant to section 301. 1040ez 2011 file online 9100-2” at the top of the amended return. 1040ez 2011 file online File the amended return at the same address you filed the original return. 1040ez 2011 file online The election applies when figuring taxable income for the current tax year and all subsequent years. 1040ez 2011 file online   You can choose to forgo the election by clearly electing to capitalize your start-up or organizational costs on an income tax return filed by the due date (including extensions) for the tax year in which the active trade or business begins. 1040ez 2011 file online For more information about start-up and organizational costs, see chapter 7. 1040ez 2011 file online Crop production expenses. 1040ez 2011 file online   The uniform capitalization rules generally require you to capitalize expenses incurred in producing plants. 1040ez 2011 file online However, except for certain taxpayers required to use an accrual method of accounting, the capitalization rules do not apply to plants with a preproductive period of 2 years or less. 1040ez 2011 file online For more information, see Uniform Capitalization Rules in chapter 6. 1040ez 2011 file online Timber. 1040ez 2011 file online   Capitalize the cost of acquiring timber. 1040ez 2011 file online Do not include the cost of land in the cost of the timber. 1040ez 2011 file online You must generally capitalize direct costs incurred in reforestation. 1040ez 2011 file online However, you can elect to deduct some forestation and reforestation costs. 1040ez 2011 file online See Forestation and reforestation costs next. 1040ez 2011 file online Reforestation costs include the following. 1040ez 2011 file online Site preparation costs, such as: Girdling, Applying herbicide, Baiting rodents, and Clearing and controlling brush. 1040ez 2011 file online The cost of seed or seedlings. 1040ez 2011 file online Labor and tool expenses. 1040ez 2011 file online Depreciation on equipment used in planting or seeding. 1040ez 2011 file online Costs incurred in replanting to replace lost seedlings. 1040ez 2011 file online You can choose to capitalize certain indirect reforestation costs. 1040ez 2011 file online   These capitalized amounts are your basis for the timber. 1040ez 2011 file online Recover your basis when you sell the timber or take depletion allowances when you cut the timber. 1040ez 2011 file online See Depletion in chapter 7. 1040ez 2011 file online Forestation and reforestation costs. 1040ez 2011 file online   You can elect to deduct up to $10,000 ($5,000 if married filing separately; $0 for a trust) of qualifying reforestation costs paid or incurred after October 22, 2004, for each qualified timber property. 1040ez 2011 file online Any remaining costs can be amortized over an 84-month period. 1040ez 2011 file online See chapter 7. 1040ez 2011 file online If you make an election to deduct or amortize qualifying reforestation costs, you should create and maintain separate timber accounts for each qualified timber property. 1040ez 2011 file online The accounts should include all reforestation treatments and the dates they were applied. 1040ez 2011 file online Any qualified timber property that is subject to the deduction or amortization election cannot be included in any other timber account for which depletion is allowed. 1040ez 2011 file online The timber account should be maintained until the timber is disposed of. 1040ez 2011 file online For more information, see Notice 2006-47, 2006-20 I. 1040ez 2011 file online R. 1040ez 2011 file online B. 1040ez 2011 file online 892, available at  www. 1040ez 2011 file online irs. 1040ez 2011 file online gov/irb/2006-20_IRB/ar11. 1040ez 2011 file online html. 1040ez 2011 file online   You elect to deduct forestation and reforestation costs by claiming the deduction on the income tax return filed by the due date (including extensions) for the tax year in which the expenses were paid or incurred. 1040ez 2011 file online If you are filing Form T (Timber), Forest Activities Schedule, also complete Form T (Timber), Part IV. 1040ez 2011 file online If you are not filing Form T (Timber), attach a statement to your return with the following information. 1040ez 2011 file online The unique stand identification numbers. 1040ez 2011 file online The total number of acres reforested during the tax year. 1040ez 2011 file online The nature of the reforestation treatments. 1040ez 2011 file online The total amounts of the qualified reforestation expenditures eligible to be amortized or deducted. 1040ez 2011 file online   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040ez 2011 file online Clearly indicate the election on your amended return and write “Filed pursuant to section 301. 1040ez 2011 file online 9100-2” at the top of the amended return. 1040ez 2011 file online File the amended return at the same address you filed the original return. 1040ez 2011 file online    For more information about forestation and reforestation costs, see chapter 7. 1040ez 2011 file online    For more information about timber, see Agriculture Handbook Number 731, Forest Landowners' Guide to the Federal Income Tax. 1040ez 2011 file online You can view this publication on the Internet at  www. 1040ez 2011 file online fs. 1040ez 2011 file online fed. 1040ez 2011 file online us/publications. 1040ez 2011 file online Christmas tree cultivation. 1040ez 2011 file online   If you are in the business of planting and cultivating Christmas trees to sell when they are more than 6 years old, capitalize expenses incurred for planting and stump culture and add them to the basis of the standing trees. 1040ez 2011 file online Recover these expenses as part of your adjusted basis when you sell the standing trees or as depletion allowances when you cut the trees. 1040ez 2011 file online For more information, see Timber Depletion under Depletion in chapter 7. 1040ez 2011 file online   You can deduct as business expenses the costs incurred for shearing and basal pruning of these trees. 1040ez 2011 file online Expenses incurred for silvicultural practices, such as weeding or cleaning, and noncommercial thinning are also deductible as business expenses. 1040ez 2011 file online   Capitalize the cost of land improvements, such as road grading, ditching, and fire breaks, that have a useful life beyond the tax year. 1040ez 2011 file online If the improvements do not have a determinable useful life, add their cost to the basis of the land. 1040ez 2011 file online The cost is recovered when you sell or otherwise dispose of it. 1040ez 2011 file online If the improvements have a determinable useful life, recover their cost through depreciation. 1040ez 2011 file online Capitalize the cost of equipment and other depreciable assets, such as culverts and fences, to the extent you do not use them in planting Christmas trees. 1040ez 2011 file online Recover these costs through depreciation. 1040ez 2011 file online Nondeductible Expenses You cannot deduct personal expenses and certain other items on your tax return even if they relate to your farm. 1040ez 2011 file online Personal, Living, and Family Expenses You cannot deduct certain personal, living, and family expenses as business expenses. 1040ez 2011 file online These include rent and insurance premiums paid on property used as your home, life insurance premiums on yourself or your family, the cost of maintaining cars, trucks, or horses for personal use, allowances to minor children, attorneys' fees and legal expenses incurred in personal matters, and household expenses. 1040ez 2011 file online Likewise, the cost of purchasing or raising produce or livestock consumed by you or your family is not deductible. 1040ez 2011 file online Other Nondeductible Items You cannot deduct the following items on your tax return. 1040ez 2011 file online Loss of growing plants, produce, and crops. 1040ez 2011 file online   Losses of plants, produce, and crops raised for sale are generally not deductible. 1040ez 2011 file online However, you may have a deductible loss on plants with a preproductive period of more than 2 years. 1040ez 2011 file online See chapter 11 for more information. 1040ez 2011 file online Repayment of loans. 1040ez 2011 file online   You cannot deduct the repayment of a loan. 1040ez 2011 file online However, if you use the proceeds of a loan for farm business expenses, you can deduct the interest on the loan. 1040ez 2011 file online See Interest , earlier. 1040ez 2011 file online Estate, inheritance, legacy, succession, and gift taxes. 1040ez 2011 file online   You cannot deduct estate, inheritance, legacy, succession, and gift taxes. 1040ez 2011 file online Loss of livestock. 1040ez 2011 file online   You cannot deduct as a loss the value of raised livestock that die if you deducted the cost of raising them as an expense. 1040ez 2011 file online Losses from sales or exchanges between related persons. 1040ez 2011 file online   You cannot deduct losses from sales or exchanges of property between you and certain related persons, including your spouse, brother, sister, ancestor, or lineal descendant. 1040ez 2011 file online For more information, see chapter 2 of Publication 544, Sales and Other Dispositions of Assets. 1040ez 2011 file online Cost of raising unharvested crops. 1040ez 2011 file online   You cannot deduct the cost of raising unharvested crops sold with land owned more than one year if you sell both at the same time and to the same person. 1040ez 2011 file online Add these costs to the basis of the land to determine the gain or loss on the sale. 1040ez 2011 file online For more information, see Section 1231 Gains and Losses in chapter 9. 1040ez 2011 file online Cost of unharvested crops bought with land. 1040ez 2011 file online   Capitalize the purchase price of land, including the cost allocable to unharvested crops. 1040ez 2011 file online You cannot deduct the cost of the crops at the time of purchase. 1040ez 2011 file online However, you can deduct this cost in figuring net profit or loss in the tax year you sell the crops. 1040ez 2011 file online Cost related to gifts. 1040ez 2011 file online   You cannot deduct costs related to your gifts of agricultural products or property held for sale in the ordinary course of your business. 1040ez 2011 file online The costs are not deductible in the year of the gift or any later year. 1040ez 2011 file online For example, you cannot deduct the cost of raising cattle or the cost of planting and raising unharvested wheat on parcels of land given as a gift to your children. 1040ez 2011 file online Club dues and membership fees. 1040ez 2011 file online   Generally, you cannot deduct amounts you pay or incur for membership in any club organized for business, pleasure, recreation, or any other social purpose. 1040ez 2011 file online This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. 1040ez 2011 file online Exception. 1040ez 2011 file online   The following organizations will not be treated as a club organized for business, pleasure, recreation, or other social purposes, unless one of its main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. 1040ez 2011 file online Boards of trade. 1040ez 2011 file online Business leagues. 1040ez 2011 file online Chambers of commerce. 1040ez 2011 file online Civic or public service organizations. 1040ez 2011 file online Professional associations. 1040ez 2011 file online Trade associations. 1040ez 2011 file online Real estate boards. 1040ez 2011 file online Fines and penalties. 1040ez 2011 file online   You cannot deduct fines and penalties, except penalties for exceeding marketing quotas, discussed earlier. 1040ez 2011 file online Losses From Operating a Farm If your deductible farm expenses are more than your farm income, you have a loss from the operation of your farm. 1040ez 2011 file online The amount of the loss you can deduct when figuring your taxable income may be limited. 1040ez 2011 file online To figure your deductible loss, you must apply the following limits. 1040ez 2011 file online The at-risk limits. 1040ez 2011 file online The passive activity limits. 1040ez 2011 file online The following discussions explain these limits. 1040ez 2011 file online If your deductible loss after applying these limits is more than your other income for the year, you may have a net operating loss. 1040ez 2011 file online See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. 1040ez 2011 file online If you do not carry on your farming activity to make a profit, your loss deduction may be limited by the not-for-profit rules. 1040ez 2011 file online See Not-for-Profit Farming, later. 1040ez 2011 file online At-Risk Limits The at-risk rules limit your deduction for losses from most business or income-producing activities, including farming. 1040ez 2011 file online These rules limit the losses you can deduct when figuring your taxable income. 1040ez 2011 file online The deductible loss from an activity is limited to the amount you have at risk in the activity. 1040ez 2011 file online You are at risk in any activity for: The money and adjusted basis of property you contribute to the activity, and Amounts you borrow for use in the activity if: You are personally liable for repayment, or You pledge property (other than property used in the activity) as security for the loan. 1040ez 2011 file online You are not at risk, however, for amounts you borrow for use in a farming activity from a person who has an interest in the activity (other than as a creditor) or a person related to someone (other than you) having such an interest. 1040ez 2011 file online For more information, see Publication 925. 1040ez 2011 file online Passive Activity Limits A passive activity is generally any activity involving the conduct of any trade or business in which you do not materially participate. 1040ez 2011 file online Generally, a rental activity is a passive activity. 1040ez 2011 file online If you have a passive activity, special rules limit the loss you can deduct in the tax year. 1040ez 2011 file online You generally can deduct losses from passive activities only up to income from passive activities. 1040ez 2011 file online Credits are similarly limited. 1040ez 2011 file online For more information, see Publication 925. 1040ez 2011 file online Excess Farm Loss Limit For tax years beginning after 2009, excess farm losses (defined below) are not deductible if you received certain applicable subsidies. 1040ez 2011 file online This limit applies to any farming businesses, other than a C corporation, that received a direct or counter-cyclical payment (or any payment in lieu of such payments) under title I of the Food, Conservation, and Energy Act of 2008, or from a Commodity Credit Corporation loan. 1040ez 2011 file online Your farming losses are limited to the greater of: $300,000 ($150,000 for a married person filing a separate return), or The total net farm income for the prior five tax years. 1040ez 2011 file online Farming losses from casualty losses or losses by reason of disease or drought are disregarded for purposes of figuring this limitation. 1040ez 2011 file online Also, the limitation on farm losses should be applied before the passive activity loss rules are applied. 1040ez 2011 file online For more details, see IRC section 461(j). 1040ez 2011 file online Excess farm loss. 1040ez 2011 file online   Generally, an excess farm loss is the amount of your farming loss that exceeds the amount of the limitation (as described above). 1040ez 2011 file online This loss can be determined by taking the excess of: The total deductions for the tax year from your farming businesses, over The total gross income or gain for the tax year from your farming businesses, plus the greater of: $300,000 ($150,000 for a married person filing a separate return), or The excess (if any) of the total gross income or gain from your farming businesses for the prior five tax years over the total deductions from your farming businesses for the prior five tax years. 1040ez 2011 file online   Excess farm losses that are disallowed can be carried forward to the next tax year and treated as a deduction from that year. 1040ez 2011 file online Not-for-Profit Farming If you operate a farm for profit, you can deduct all the ordinary and necessary expenses of carrying on the business of farming on Schedule F. 1040ez 2011 file online However, if you do not carry on your farming activity, or other activity you engage or invest in, to make a profit, you report the income from the activity on Form 1040, line 21, and you can deduct expenses of carrying on the activity only if you itemize your deductions on Schedule A (Form 1040). 1040ez 2011 file online Also, there is a limit on the deductions you can take. 1040ez 2011 file online You cannot use a loss from that activity to offset income from other activities. 1040ez 2011 file online Activities you do as a hobby, or mainly for sport or recreation, come under this limit. 1040ez 2011 file online An investment activity intended only to produce tax losses for the investors also comes under this limit. 1040ez 2011 file online The limit on not-for-profit losses applies to individuals, partnerships, estates, trusts, and S corporations. 1040ez 2011 file online It does not apply to corporations other than S corporations. 1040ez 2011 file online In determining whether you are carrying on your farming activity for profit, all the facts are taken into account. 1040ez 2011 file online No one factor alone is decisive. 1040ez 2011 file online Among the factors to consider are whether: You operate your farm in a businesslike manner; The time and effort you spend on farming indicate you intend to make it profitable; You depend on income from farming for your livelihood; Your losses are due to circumstances beyond your control or are normal in the start-up phase of farming; You change your methods of operation in an attempt to improve profitability; You, or your advisors, have the knowledge needed to carry on the farming activity as a successful business; You were successful in making a profit in similar activities in the past; You make a profit from farming in some years and the amount of profit you make; and You can expect to make a future profit from the appreciation of the assets used in the farming activity. 1040ez 2011 file online Presumption of profit. 1040ez 2011 file online   Your farming or other activity is presumed carried on for profit if it produced a profit in at least 3 of the last 5 tax years, including the current year. 1040ez 2011 file online Activities that consist primarily of breeding, training, showing, or racing horses are presumed carried on for profit if they produced a profit in at least 2 of the last 7 tax years, including the current year. 1040ez 2011 file online The activity must be substantially the same for each year within this period. 1040ez 2011 file online You have a profit when the gross income from an activity is more than the deductions for it. 1040ez 2011 file online   If a taxpayer dies before the end of the 5-year (or 7-year) period, the period ends on the date of the taxpayer's death. 1040ez 2011 file online   If your business or investment activity passes this 3- (or 2-) years-of-profit test, presume it is carried on for profit. 1040ez 2011 file online This means the limits discussed here do not apply. 1040ez 2011 file online You can take all your business deductions from the activity on Schedule F, even for the years that you have a loss. 1040ez 2011 file online You can rely on this presumption in every case, unless the IRS shows it is not valid. 1040ez 2011 file online   If you fail the 3- (or 2-) years-of-profit test, you still may be considered to operate your farm for profit by considering the factors listed earlier. 1040ez 2011 file online Using the presumption later. 1040ez 2011 file online   If you are starting out in farming and do not have 3 (or 2) years showing a profit, you may want to take advantage of this presumption later, after you have had the 5 (or 7) years of experience allowed by the test. 1040ez 2011 file online   You can choose to do this by filing Form 5213. 1040ez 2011 file online Filing this form postpones any determination that your farming activity is not carried on for profit until 5 (or 7) years have passed since you first started farming. 1040ez 2011 file online You must file Form 5213 within 3 years after the due date of your return for the year in which you first carried on the activity, or, if earlier, within 60 days after receiving a written notice from the IRS proposing to disallow deductions attributable to the activity. 1040ez 2011 file online   The benefit gained by making this choice is that the IRS will not immediately question whether your farming activity is engaged in for profit. 1040ez 2011 file online Accordingly, it will not limit your deductions. 1040ez 2011 file online Rather, you will gain time to earn a profit in 3 (or 2) out of the first 5 (or 7) years you carry on the farming activity. 1040ez 2011 file online If you show 3 (or 2) years of profit at the end of this period, your deductions are not limited under these rules. 1040ez 2011 file online If you do not have 3 (or 2) years of profit (and cannot otherwise show that you operated your farm for profit), the limit applies retroactively to any year in the 5-year (or 7-year) period with a loss. 1040ez 2011 file online   Filing Form 5213 automatically extends the period of limitations on any year
Español

Web Measurement and Customization Opt-out

Persistent Cookies

Many websites use "persistent cookie" technology. A persistent cookie is a small text file that this website places on your web browser so that it can gather anonymous summary demographic information, and remember your browser when it is used to visit our site again later—kind of like cookie crumbs! (Hence the name.) These cookies uniquely identify a browser on a computer, but never a person. In other words, if the same person uses Chrome and Internet Explorer, two unique browser coolies will be assigned, one for each browser, so that person well be counted as two different visitors because visits are based on browsers, not computers or persons. Most Internet browsers automatically accept persistent cookies. Although using persistent cookies creates a much better experience for you while using the site, most sites will also work without them. If you don't want to accept cookies, you can edit your browser's options to stop accepting persistent cookies or to prompt you before accepting a cookie from the websites you visit. Below you'll find directions to help you disable cookies in some of the most popular desktop browsers and mobile browsers.

Important: If you choose to set your browser to reject cookies from every website you visit, this may adversely affect the functionality of non-government websites you visit.

Changing Cookies Settings in Popular Desktop Browsers

Firefox Version 3.5 or Later

  • In the "Tools" menu, select "Options"
  • Under the "Firefox will:" dropdown, select "Use custom settings for history"
  • Uncheck the "Accept Cookies from Sites" box to block all cookies Or
  • Click the "Exceptions" button to enter specific websites that you wish to allow/disallow to set cookies

Internet Explorer version 6 or later

  • In the "Tools" menu, select "Internet Options"
  • Click the "Privacy" tab
  • Move the "Settings" slider up or down to adjust your cookie acceptance settings (moving the slider all the way to the top will block all cookies) Or
  • Click the "Sites" button to enter specific websites that you wish to allow/disallow to set cookies

Safari version 4 or later

  • Click the geared wheel icon in the top right of your browser window.
  • Select "Preferences"
  • Select the "Security" tab
  • Under "Accept Cookies:", click the "Never" option to block all cookies

Chrome version 4 or later

  • Click the wrench icon in the top right of your browser window
  • Select "Options"
  • Click the "Under the Hood" tab
  • Click the "Content Settings" button
  • Click the option to "Block sites from setting any data" to block all cookies Or
  • Click the "Exceptions" button to enter specific websites that you wish to allow/disallow to set cookies

Disabling cookies in popular mobile browsers

Mobile Safari

  • From your home screen on your iPhone or iPad, click "Settings"
  • Click on "Safari"
  • Click on "Accept Cookies"
  • Select "Never" to block all cookies

Opera Mini on a Blackberry device

  • From within the Opera Mini browser, press the menu key.
  • Scroll down to access the drop down menu of options
  • Select "Settings"
  • Select "Privacy"
  • Change the "Accept cookies" option to "Off" to block all cookies

Android Browser

  • From within the Android browser, hit the menu key.
  • Select "More"
  • Select "Settings"
  • Uncheck the "Accept Cookies" option to block all cookies

Disabling Google Demographic and Interest Reports

Many sites also use Google Demographic and Interest reports to gather anonymous summary demographic information about website visitors such as gender, age range, and areas of interest for adults over the age of 18. You can prevent your data from being collected and used by Google Analytics by installing the Google Analytics opt-out browser add-on".

Government Cookie Policy

The Office of Management and Budget released guidance in June 2010, updating how Federal agencies can use web measurement and customization technologies, such as persistent cookies.

USA.gov is providing a central place to provide instructions for "opting-out" from one of the most common forms of web measurement and customization technologies, through disabling cookies on your web browser. We also provide instructions on opting out of Google Analytics.

The 1040ez 2011 File Online

1040ez 2011 file online Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. 1040ez 2011 file online B Burden of proof, Burden of proof. 1040ez 2011 file online C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. 1040ez 2011 file online Periods of financial disability, Periods of financial disability. 1040ez 2011 file online Comments on publication, Comments and suggestions. 1040ez 2011 file online Communications, privileged, Confidentiality privilege. 1040ez 2011 file online , Confidentiality privilege. 1040ez 2011 file online Confidentiality, Confidentiality privilege. 1040ez 2011 file online , Confidentiality privilege. 1040ez 2011 file online D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. 1040ez 2011 file online Estates Claim for refund, Claim for refund by estates electing the installment method of payment. 1040ez 2011 file online Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. 1040ez 2011 file online Financial disability, periods of Claim for refund, Periods of financial disability. 1040ez 2011 file online Form 8379, Injured spouse exception. 1040ez 2011 file online 8857, Form 8857. 1040ez 2011 file online Free tax services, Free help with your tax return. 1040ez 2011 file online H Help (see Tax help) I Injured spouse, Injured spouse exception. 1040ez 2011 file online Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. 1040ez 2011 file online , Relief from joint and several liability on a joint return. 1040ez 2011 file online Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. 1040ez 2011 file online Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. 1040ez 2011 file online J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. 1040ez 2011 file online , Relief from joint and several liability on a joint return. 1040ez 2011 file online L Losses Disaster area, Disaster area claims for refund. 1040ez 2011 file online Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. 1040ez 2011 file online M Mediation, fast track, Fast track mediation. 1040ez 2011 file online More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. 1040ez 2011 file online Notices Third party contacts, Notice of IRS contact of third parties. 1040ez 2011 file online O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. 1040ez 2011 file online P Penalties, suspended, Suspension of interest and penalties. 1040ez 2011 file online Practitioners, federally authorized Confidential communications, Confidentiality privilege. 1040ez 2011 file online , Confidentiality privilege. 1040ez 2011 file online Presidentially declared disaster, Disaster area claims for refund. 1040ez 2011 file online Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. 1040ez 2011 file online , Offset of past-due state income tax obligations against overpayments. 1040ez 2011 file online Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. 1040ez 2011 file online Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. 1040ez 2011 file online , Confidentiality privilege. 1040ez 2011 file online Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. 1040ez 2011 file online S Suggestions for publication, Comments and suggestions. 1040ez 2011 file online T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. 1040ez 2011 file online Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. 1040ez 2011 file online Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. 1040ez 2011 file online Taxpayer Advocate Service, Taxpayer Advocate Service. 1040ez 2011 file online Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. 1040ez 2011 file online TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. 1040ez 2011 file online Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications