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1040x 2011

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1040x 2011

1040x 2011 Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. 1040x 2011 SIMPLE plans. 1040x 2011 Qualified plans. 1040x 2011 Ordering forms and publications. 1040x 2011 Tax questions. 1040x 2011 Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. 1040x 2011 irs. 1040x 2011 gov/pub560. 1040x 2011 What's New Compensation limit increased for 2013 and 2014. 1040x 2011  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. 1040x 2011 This limit increases to $260,000 for 2014. 1040x 2011 Elective deferral limit for 2013 and 2014. 1040x 2011  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. 1040x 2011 These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. 1040x 2011 Defined contribution limit increased for 2013 and 2014. 1040x 2011  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. 1040x 2011 This limit increases to $52,000 for 2014. 1040x 2011 SIMPLE plan salary reduction contribution limit for 2013 and 2014. 1040x 2011  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. 1040x 2011 Catch-up contribution limit remains unchanged for 2013 and 2014. 1040x 2011  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. 1040x 2011 The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. 1040x 2011 The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. 1040x 2011 The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. 1040x 2011 The catch-up contribution limit. 1040x 2011 The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. 1040x 2011 See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. 1040x 2011 All section references are to the Internal Revenue Code, unless otherwise stated. 1040x 2011 Reminders In-plan Roth rollovers. 1040x 2011  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. 1040x 2011 An in-plan Roth rollover is not treated as a distribution for most purposes. 1040x 2011 Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. 1040x 2011 For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. 1040x 2011 R. 1040x 2011 B. 1040x 2011 872, available at  www. 1040x 2011 irs. 1040x 2011 gov/irb/2010-51_IRB/ar11. 1040x 2011 html. 1040x 2011 In-plan Roth rollovers expanded. 1040x 2011  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. 1040x 2011 Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. 1040x 2011 For more information, see Notice 2013-74, 2013-52 I. 1040x 2011 R. 1040x 2011 B. 1040x 2011 819, available at www. 1040x 2011 irs. 1040x 2011 gov/irb/2013-52_IRB/ar11. 1040x 2011 html. 1040x 2011 Credit for startup costs. 1040x 2011  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. 1040x 2011 The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. 1040x 2011 You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. 1040x 2011 You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. 1040x 2011 At least one participant must be a non-highly compensated employee. 1040x 2011 The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. 1040x 2011 You. 1040x 2011 A member of a controlled group that includes you. 1040x 2011 A predecessor of (1) or (2). 1040x 2011 The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. 1040x 2011 However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. 1040x 2011 You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. 1040x 2011 To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. 1040x 2011 Retirement savings contributions credit. 1040x 2011  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. 1040x 2011 The maximum contribution eligible for the credit is $2,000. 1040x 2011 To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. 1040x 2011 For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). 1040x 2011 Photographs of missing children. 1040x 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2011 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040x 2011 Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. 1040x 2011 In this publication, “you” refers to the employer. 1040x 2011 See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. 1040x 2011 This publication covers the following types of retirement plans. 1040x 2011 SEP (simplified employee pension) plans. 1040x 2011 SIMPLE (savings incentive match plan for employees) plans. 1040x 2011 Qualified plans (also called H. 1040x 2011 R. 1040x 2011 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. 1040x 2011 SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. 1040x 2011 You can deduct contributions you make to the plan for your employees. 1040x 2011 If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. 1040x 2011 You can also deduct trustees' fees if contributions to the plan do not cover them. 1040x 2011 Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. 1040x 2011 Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. 1040x 2011 These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. 1040x 2011 What this publication covers. 1040x 2011   This publication contains the information you need to understand the following topics. 1040x 2011 What type of plan to set up. 1040x 2011 How to set up a plan. 1040x 2011 How much you can contribute to a plan. 1040x 2011 How much of your contribution is deductible. 1040x 2011 How to treat certain distributions. 1040x 2011 How to report information about the plan to the IRS and your employees. 1040x 2011 Basic features of SEP, SIMPLE, and qualified plans. 1040x 2011 The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. 1040x 2011 SEP plans. 1040x 2011   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. 1040x 2011 Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. 1040x 2011 SIMPLE plans. 1040x 2011   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. 1040x 2011 Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. 1040x 2011 In addition, you will contribute matching or nonelective contributions. 1040x 2011 The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. 1040x 2011 Qualified plans. 1040x 2011   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. 1040x 2011 However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. 1040x 2011 Table 1. 1040x 2011 Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). 1040x 2011 Smaller of $51,000 or 25%1 of participant's compensation. 1040x 2011 2 25%1 of all participants' compensation. 1040x 2011 2 Any time up to the due date of employer's return (including extensions). 1040x 2011 SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. 1040x 2011 4  Matching or nonelective contributions: Due date of employer's return (including extensions). 1040x 2011 Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. 1040x 2011   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. 1040x 2011 2 Same as maximum contribution. 1040x 2011 Any time between 1/1 and 10/1 of the calendar year. 1040x 2011   For a new employer coming into existence after 10/1, as soon as administratively feasible. 1040x 2011 Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). 1040x 2011 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). 1040x 2011  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. 1040x 2011   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. 1040x 2011 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. 1040x 2011 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. 1040x 2011   By the end of the tax year. 1040x 2011 Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. 1040x 2011 See Minimum Funding Requirement in chapter 4. 1040x 2011 Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. 1040x 2011 Based on actuarial assumptions and computations. 1040x 2011 By the end of the tax year. 1040x 2011 1Net earnings from self-employment must take the contribution into account. 1040x 2011 See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . 1040x 2011  2Compensation is generally limited to $255,000 in 2013. 1040x 2011  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. 1040x 2011  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. 1040x 2011 What this publication does not cover. 1040x 2011   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. 1040x 2011 You may also need professional help and guidance. 1040x 2011   Also, this publication does not cover all the rules that may be of interest to employees. 1040x 2011 For example, it does not cover the following topics. 1040x 2011 The comprehensive IRA rules an employee needs to know. 1040x 2011 These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). 1040x 2011 The comprehensive rules that apply to distributions from retirement plans. 1040x 2011 These rules are covered in Publication 575, Pension and Annuity Income. 1040x 2011 The comprehensive rules that apply to section 403(b) plans. 1040x 2011 These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 1040x 2011 Comments and suggestions. 1040x 2011   We welcome your comments about this publication and your suggestions for future editions. 1040x 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2011   You can send your comments from www. 1040x 2011 irs. 1040x 2011 gov/formspubs. 1040x 2011 Click on “More Information” and then on “Give us feedback. 1040x 2011 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x 2011 Ordering forms and publications. 1040x 2011   Visit www. 1040x 2011 irs. 1040x 2011 gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040x 2011 Internal Revenue Service 1201 N. 1040x 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x 2011   If you have a tax question, check the information available on IRS. 1040x 2011 gov or call 1-800-829-1040. 1040x 2011 We cannot answer tax questions sent to either of the above addresses. 1040x 2011 Note. 1040x 2011 Forms filed electronically with the Department of Labor are not available on the IRS website. 1040x 2011 Instead, see www. 1040x 2011 efast. 1040x 2011 dol. 1040x 2011 gov. 1040x 2011 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Pennsylvania

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Altoona 1601 Eleventh Ave.
Altoona, PA 16601

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
 

Services Provided

(814) 944-3532
Bethlehem 3 W. Broad St.
Bethlehem, PA 18018

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
 

Services Provided

(610) 865-8208
Butler 220 S. Main St.
Butler PA 16001

Monday-Thursday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 282-4531
Cranberry 230 Executive Drive
Cranberry TWP, PA 16066

Monday - 8:30 a.m. - 3:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 772-5111
Erie 1314 Griswold Plaza
Erie, PA 16501

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(814) 456-8967
Harrisburg 228 Walnut St.
Harrisburg, PA 17108

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 777-9650
Horsham 200 Lakeside Drive
Horsham, PA 19044

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(215) 887-6134
Johnstown 319 Washington St.
Johnstown, PA 15901 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(814) 533-4221 
King of Prussia  601 South Henderson Rd.
King of Prussia, PA 19406 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(610) 992-5130 
Lancaster  1720 Hempstead Rd. 
Lancaster, PA 17601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 291-1994

 

Media  1400 N. Providence Rd.
Media, PA 19063 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 891-6002 
Monroeville  4314 Old William Penn Highway
Monroeville, PA 15146

Monday-Friday - 8:30 a.m. - 4:30 p.m..
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(412) 856-1913

 

Philadelphia  600 Arch St.
Philadelphia, PA 19106 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(215) 861-1225 
Pittsburgh  1000 Liberty Avenue
Pittsburgh, PA 15222 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(412) 395-5667 
Reading  201 Penn St.
Reading, PA 19601 

Monday-Friday - 8:30  a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 320-5154 
Scranton  409 Lackawanna Ave.
Scranton, PA 18503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(570) 961-2493

 

State College/
remote Taxpayer
Assistance
available at
RSVP of
Centre County
Willowbank
Building
 
RSVP of Centre County,
Willowbank Building
420 Holmes Street,
Room 339
Bellefonte,PA 16823

Monday-Friday, 8:30 a.m.-4:00 p.m.
(Closed Wednesdays from 12:00 noon to 1:00 p.m.)

 

 Virtual Services Provided

(814) 234-8735
Washington  162 W. Chestnut St.
Washington, PA 15301 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 229-5985 
Wilkes-Barre  7 North Wilkes-Barre Blvd.
Wilkes-Barre, PA 18702

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(570) 821-4076 
Williamsport  330 Pine St.
Williamsport, PA 17701 

Monday - Friday - 8:30 a.m.-4:30 p.m.; 
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(570) 326-1632 
York  2670 Industrial Highway
York, PA 17402 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(717) 757-4977

 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (215) 861-1304 in Philadelphia or (412) 395-5987 in Pittsburgh, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104
 

Partnerships

IRS and organizations all over the country are partnering to assist individual and families. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
600 Arch St.
Philadelphia, PA 19106

Internal Revenue Service
WS Moorehead Bldg
1000 Liberty Ave.
Pittsburgh, PA 15226

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

The 1040x 2011

1040x 2011 Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040x 2011 Tax questions. 1040x 2011 Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. 1040x 2011  Section C of Form 4684 is new for 2013. 1040x 2011 You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. 1040x 2011 Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. 1040x 2011 You do not need to complete Appendix A. 1040x 2011 For details, see Losses from Ponzi-type investment schemes , later. 1040x 2011 Reminders Future developments. 1040x 2011   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. 1040x 2011 irs. 1040x 2011 gov/pub547. 1040x 2011 Photographs of missing children. 1040x 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2011 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040x 2011 Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. 1040x 2011 A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. 1040x 2011 A theft occurs when someone steals your property. 1040x 2011 A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. 1040x 2011 This publication discusses the following topics. 1040x 2011 Definitions of a casualty, theft, and loss on deposits. 1040x 2011 How to figure the amount of your gain or loss. 1040x 2011 How to treat insurance and other reimbursements you receive. 1040x 2011 The deduction limits. 1040x 2011 When and how to report a casualty or theft. 1040x 2011 The special rules for disaster area losses. 1040x 2011 Forms to file. 1040x 2011   Generally, when you have a casualty or theft, you have to file Form 4684. 1040x 2011 You may also have to file one or more of the following forms. 1040x 2011 Schedule A (Form 1040). 1040x 2011 Form 1040NR, Schedule A (for nonresident aliens). 1040x 2011 Schedule D. 1040x 2011 Form 4797. 1040x 2011 For details on which form to use, see How To Report Gains and Losses , later. 1040x 2011 Condemnations. 1040x 2011   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. 1040x 2011 Workbooks for casualties and thefts. 1040x 2011   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. 1040x 2011 It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. 1040x 2011   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. 1040x 2011 Comments and suggestions. 1040x 2011   We welcome your comments about this publication and your suggestions for future editions. 1040x 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2011   You can send your comments from www. 1040x 2011 irs. 1040x 2011 gov/formspubs/. 1040x 2011 Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040x 2011   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x 2011 Ordering forms and publications. 1040x 2011   Visit www. 1040x 2011 irs. 1040x 2011 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040x 2011 Internal Revenue Service 1201 N. 1040x 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x 2011   If you have a tax question, check the information available on IRS. 1040x 2011 gov or call 1-800-829-1040. 1040x 2011 We cannot answer tax questions sent to either of the above addresses. 1040x 2011 Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040x 2011 Prev  Up  Next   Home   More Online Publications