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1040x fillable forms Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. 1040x fillable forms gov for information about Publication 584-B, at www. 1040x fillable forms irs. 1040x fillable forms gov/pub584b. 1040x fillable forms Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. 1040x fillable forms Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. 1040x fillable forms It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. 1040x fillable forms These schedules, however, are for your information only. 1040x fillable forms You must complete Form 4684, Casualties and Thefts, to report your loss. 1040x fillable forms Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Estate, Gift and Trust Statistics

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The studies in this section relate to the Federal Transfer tax system (estate and gift taxes) and to trusts, which are an integral part of many estate plans.

Estate Tax Statistics

Estate Tax Statistics OneSheet

This annual study includes information on gross estate and its composition, deductions, and tax, as well as information on the age, sex, and marital status of decedents. Estate tax data are produced by filing year and selected years of death. Data are compiled from Form 706.

Gift Tax

Snapshot of Gift Tax Statistics

This study includes information on gifts to individuals and charities that exceed the annual exclusion. Data are collected for the donor of the gift, the amount of each individual gift reported, the computation of lifetime gifts, and calculation of tax liability. Data are compiled from Form 709.

Income from
Trusts & Estates

Snapshot of Income from Trusts and Estates (Form 1041)

These population data, derived from IRS Master File data, include information on income, deductions, and tax liability reported for estates and domestic trusts. Information on Foreign Trusts is also available. Data are compiled from Form 1041.

Nonresident Alien
Estate Tax

Snapshot of Nonresident Alien Estate Tax

Provides data on estate tax returns filed for non-U.S. citizens who owned at least $60,000 worth of property within the U.S. at time of death. Data are classified by tax status and size of U.S. gross estate. This study is conducted annually and data are compiled from Form 706NA.

Personal Wealth

This periodic study provides estimates of personal wealth of top wealth holders that are generated from estate tax return data using the "estate multiplier" technique, in conjunction with both filing-year and year-of-death estate databases.

Split Interest Trusts

Snapshot of Split Interest Data

Split-interest trusts make distributions to both charitable and non-charitable beneficiaries, while providing tax benefits to their donors. Based on the method and timing of distributions, split-interest trusts are divided into four categories: charitable remainder annuity trusts, charitable remainder unitrusts, charitable lead trusts, and pooled income funds. Data are compiled from Form 5227.


Estate and Gift Tax Archive


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Page Last Reviewed or Updated: 27-Jan-2014

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1040x fillable forms 3. 1040x fillable forms   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. 1040x fillable forms This chapter explains the limits and rules for deducting the costs of gifts. 1040x fillable forms $25 limit. 1040x fillable forms   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. 1040x fillable forms A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. 1040x fillable forms   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. 1040x fillable forms This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. 1040x fillable forms   If you and your spouse both give gifts, both of you are treated as one taxpayer. 1040x fillable forms It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. 1040x fillable forms If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. 1040x fillable forms Example. 1040x fillable forms Bob Jones sells products to Local Company. 1040x fillable forms He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. 1040x fillable forms They paid $80 for each gift basket, or $240 total. 1040x fillable forms Three of Local Company's executives took the gift baskets home for their families' use. 1040x fillable forms Bob and Jan have no independent business relationship with any of the executives' other family members. 1040x fillable forms They can deduct a total of $75 ($25 limit × 3) for the gift baskets. 1040x fillable forms Incidental costs. 1040x fillable forms   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. 1040x fillable forms   A cost is incidental only if it does not add substantial value to the gift. 1040x fillable forms For example, the cost of gift wrapping is an incidental cost. 1040x fillable forms However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. 1040x fillable forms Exceptions. 1040x fillable forms   The following items are not considered gifts for purposes of the $25 limit. 1040x fillable forms An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. 1040x fillable forms Examples include pens, desk sets, and plastic bags and cases. 1040x fillable forms Signs, display racks, or other promotional material to be used on the business premises of the recipient. 1040x fillable forms    Figure B. 1040x fillable forms When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. 1040x fillable forms (Do not use this chart if your home is your principal place of business. 1040x fillable forms See Office in the home . 1040x fillable forms ) Please click here for the text description of the image. 1040x fillable forms Figure B. 1040x fillable forms When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. 1040x fillable forms 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. 1040x fillable forms   Any item that might be considered either a gift or entertainment generally will be considered entertainment. 1040x fillable forms However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. 1040x fillable forms    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. 1040x fillable forms You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. 1040x fillable forms   You can change your treatment of the tickets at a later date by filing an amended return. 1040x fillable forms Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 1040x fillable forms    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. 1040x fillable forms You cannot choose, in this case, to treat the cost of the tickets as a gift expense. 1040x fillable forms Prev  Up  Next   Home   More Online Publications