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2011 Tax Act

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2011 Tax Act

2011 tax act 1. 2011 tax act   Overview of Depreciation Table of Contents Introduction Useful Items - You may want to see: What Property Can Be Depreciated?Property You Own Property Used in Your Business or Income-Producing Activity Property Having a Determinable Useful Life Property Lasting More Than One Year What Property Cannot Be Depreciated?Land Excepted Property When Does Depreciation Begin and End?Placed in Service Idle Property Cost or Other Basis Fully Recovered Retired From Service What Method Can You Use To Depreciate Your Property?Property You Placed in Service Before 1987 Property Owned or Used in 1986 Intangible Property Corporate or Partnership Property Acquired in a Nontaxable Transfer Election To Exclude Property From MACRS What Is the Basis of Your Depreciable Property?Cost as Basis Other Basis Adjusted Basis How Do You Treat Repairs and Improvements? Do You Have To File Form 4562? How Do You Correct Depreciation Deductions?Filing an Amended Return Changing Your Accounting Method Introduction Depreciation is an annual income tax deduction that allows you to recover the cost or other basis of certain property over the time you use the property. 2011 tax act It is an allowance for the wear and tear, deterioration, or obsolescence of the property. 2011 tax act This chapter discusses the general rules for depreciating property and answers the following questions. 2011 tax act What property can be depreciated? What property cannot be depreciated? When does depreciation begin and end? What method can you use to depreciate your property? What is the basis of your depreciable property? How do you treat repairs and improvements? Do you have to file Form 4562? How do you correct depreciation deductions? Useful Items - You may want to see: Publication 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization See chapter 6 for information about getting publications and forms. 2011 tax act What Property Can Be Depreciated? You can depreciate most types of tangible property (except land), such as buildings, machinery, vehicles, furniture, and equipment. 2011 tax act You also can depreciate certain intangible property, such as patents, copyrights, and computer software. 2011 tax act To be depreciable, the property must meet all the following requirements. 2011 tax act It must be property you own. 2011 tax act It must be used in your business or income-producing activity. 2011 tax act It must have a determinable useful life. 2011 tax act It must be expected to last more than one year. 2011 tax act The following discussions provide information about these requirements. 2011 tax act Property You Own To claim depreciation, you usually must be the owner of the property. 2011 tax act You are considered as owning property even if it is subject to a debt. 2011 tax act Example 1. 2011 tax act You made a down payment to purchase rental property and assumed the previous owner's mortgage. 2011 tax act You own the property and you can depreciate it. 2011 tax act Example 2. 2011 tax act You bought a new van that you will use only for your courier business. 2011 tax act You will be making payments on the van over the next 5 years. 2011 tax act You own the van and you can depreciate it. 2011 tax act Leased property. 2011 tax act   You can depreciate leased property only if you retain the incidents of ownership in the property (explained below). 2011 tax act This means you bear the burden of exhaustion of the capital investment in the property. 2011 tax act Therefore, if you lease property from someone to use in your trade or business or for the production of income, you generally cannot depreciate its cost because you do not retain the incidents of ownership. 2011 tax act You can, however, depreciate any capital improvements you make to the property. 2011 tax act See How Do You Treat Repairs and Improvements later in this chapter and Additions and Improvements under Which Recovery Period Applies in chapter 4. 2011 tax act   If you lease property to someone, you generally can depreciate its cost even if the lessee (the person leasing from you) has agreed to preserve, replace, renew, and maintain the property. 2011 tax act However, if the lease provides that the lessee is to maintain the property and return to you the same property or its equivalent in value at the expiration of the lease in as good condition and value as when leased, you cannot depreciate the cost of the property. 2011 tax act Incidents of ownership. 2011 tax act   Incidents of ownership in property include the following. 2011 tax act The legal title to the property. 2011 tax act The legal obligation to pay for the property. 2011 tax act The responsibility to pay maintenance and operating expenses. 2011 tax act The duty to pay any taxes on the property. 2011 tax act The risk of loss if the property is destroyed, condemned, or diminished in value through obsolescence or exhaustion. 2011 tax act Life tenant. 2011 tax act   Generally, if you hold business or investment property as a life tenant, you can depreciate it as if you were the absolute owner of the property. 2011 tax act However, see Certain term interests in property under Excepted Property, later. 2011 tax act Cooperative apartments. 2011 tax act   If you are a tenant-stockholder in a cooperative housing corporation and use your cooperative apartment in your business or for the production of income, you can depreciate your stock in the corporation, even though the corporation owns the apartment. 2011 tax act   Figure your depreciation deduction as follows. 2011 tax act Figure the depreciation for all the depreciable real property owned by the corporation in which you have a proprietary lease or right of tenancy. 2011 tax act If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. 2011 tax act Multiply your cost per share by the total number of outstanding shares, including any shares held by the corporation. 2011 tax act Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. 2011 tax act Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. 2011 tax act Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. 2011 tax act Divide the number of your shares of stock by the total number of outstanding shares, including any shares held by the corporation. 2011 tax act Multiply the result of (2) by the percentage you figured in (3). 2011 tax act This is your depreciation on the stock. 2011 tax act   Your depreciation deduction for the year cannot be more than the part of your adjusted basis in the stock of the corporation that is allocable to your business or income-producing property. 2011 tax act You must also reduce your depreciation deduction if only a portion of the property is used in a business or for the production of income. 2011 tax act Example. 2011 tax act You figure your share of the cooperative housing corporation's depreciation to be $30,000. 2011 tax act Your adjusted basis in the stock of the corporation is $50,000. 2011 tax act You use one half of your apartment solely for business purposes. 2011 tax act Your depreciation deduction for the stock for the year cannot be more than $25,000 (½ of $50,000). 2011 tax act Change to business use. 2011 tax act   If you change your cooperative apartment to business use, figure your allowable depreciation as explained earlier. 2011 tax act The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. 2011 tax act The fair market value of the property on the date you change your apartment to business use. 2011 tax act This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. 2011 tax act The corporation's adjusted basis in the property on that date. 2011 tax act Do not subtract depreciation when figuring the corporation's adjusted basis. 2011 tax act   If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1), above. 2011 tax act The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. 2011 tax act   For a discussion of fair market value and adjusted basis, see Publication 551. 2011 tax act Property Used in Your Business or Income-Producing Activity To claim depreciation on property, you must use it in your business or income-producing activity. 2011 tax act If you use property to produce income (investment use), the income must be taxable. 2011 tax act You cannot depreciate property that you use solely for personal activities. 2011 tax act Partial business or investment use. 2011 tax act   If you use property for business or investment purposes and for personal purposes, you can deduct depreciation based only on the business or investment use. 2011 tax act For example, you cannot deduct depreciation on a car used only for commuting, personal shopping trips, family vacations, driving children to and from school, or similar activities. 2011 tax act    You must keep records showing the business, investment, and personal use of your property. 2011 tax act For more information on the records you must keep for listed property, such as a car, see What Records Must Be Kept in chapter 5. 2011 tax act    Although you can combine business and investment use of property when figuring depreciation deductions, do not treat investment use as qualified business use when determining whether the business-use requirement for listed property is met. 2011 tax act For information about qualified business use of listed property, see What Is the Business-Use Requirement in chapter 5. 2011 tax act Office in the home. 2011 tax act   If you use part of your home as an office, you may be able to deduct depreciation on that part based on its business use. 2011 tax act For information about depreciating your home office, see Publication 587. 2011 tax act Inventory. 2011 tax act   You cannot depreciate inventory because it is not held for use in your business. 2011 tax act Inventory is any property you hold primarily for sale to customers in the ordinary course of your business. 2011 tax act   If you are a rent-to-own dealer, you may be able to treat certain property held in your business as depreciable property rather than as inventory. 2011 tax act See Rent-to-own dealer under Which Property Class Applies Under GDS in chapter 4. 2011 tax act   In some cases, it is not clear whether property is held for sale (inventory) or for use in your business. 2011 tax act If it is unclear, examine carefully all the facts in the operation of the particular business. 2011 tax act The following example shows how a careful examination of the facts in two similar situations results in different conclusions. 2011 tax act Example. 2011 tax act Maple Corporation is in the business of leasing cars. 2011 tax act At the end of their useful lives, when the cars are no longer profitable to lease, Maple sells them. 2011 tax act Maple does not have a showroom, used car lot, or individuals to sell the cars. 2011 tax act Instead, it sells them through wholesalers or by similar arrangements in which a dealer's profit is not intended or considered. 2011 tax act Maple can depreciate the leased cars because the cars are not held primarily for sale to customers in the ordinary course of business, but are leased. 2011 tax act If Maple buys cars at wholesale prices, leases them for a short time, and then sells them at retail prices or in sales in which a dealer's profit is intended, the cars are treated as inventory and are not depreciable property. 2011 tax act In this situation, the cars are held primarily for sale to customers in the ordinary course of business. 2011 tax act Containers. 2011 tax act   Generally, containers for the products you sell are part of inventory and you cannot depreciate them. 2011 tax act However, you can depreciate containers used to ship your products if they have a life longer than one year and meet the following requirements. 2011 tax act They qualify as property used in your business. 2011 tax act Title to the containers does not pass to the buyer. 2011 tax act   To determine if these requirements are met, consider the following questions. 2011 tax act Does your sales contract, sales invoice, or other type of order acknowledgment indicate whether you have retained title? Does your invoice treat the containers as separate items? Do any of your records state your basis in the containers? Property Having a Determinable Useful Life To be depreciable, your property must have a determinable useful life. 2011 tax act This means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. 2011 tax act Property Lasting More Than One Year To be depreciable, property must have a useful life that extends substantially beyond the year you place it in service. 2011 tax act Example. 2011 tax act You maintain a library for use in your profession. 2011 tax act You can depreciate it. 2011 tax act However, if you buy technical books, journals, or information services for use in your business that have a useful life of one year or less, you cannot depreciate them. 2011 tax act Instead, you deduct their cost as a business expense. 2011 tax act What Property Cannot Be Depreciated? Certain property cannot be depreciated. 2011 tax act This includes land and certain excepted property. 2011 tax act Land You cannot depreciate the cost of land because land does not wear out, become obsolete, or get used up. 2011 tax act The cost of land generally includes the cost of clearing, grading, planting, and landscaping. 2011 tax act Although you cannot depreciate land, you can depreciate certain land preparation costs, such as landscaping costs, incurred in preparing land for business use. 2011 tax act These costs must be so closely associated with other depreciable property that you can determine a life for them along with the life of the associated property. 2011 tax act Example. 2011 tax act You constructed a new building for use in your business and paid for grading, clearing, seeding, and planting bushes and trees. 2011 tax act Some of the bushes and trees were planted right next to the building, while others were planted around the outer border of the lot. 2011 tax act If you replace the building, you would have to destroy the bushes and trees right next to it. 2011 tax act These bushes and trees are closely associated with the building, so they have a determinable useful life. 2011 tax act Therefore, you can depreciate them. 2011 tax act Add your other land preparation costs to the basis of your land because they have no determinable life and you cannot depreciate them. 2011 tax act Excepted Property Even if the requirements explained in the preceding discussions are met, you cannot depreciate the following property. 2011 tax act Property placed in service and disposed of in the same year. 2011 tax act Determining when property is placed in service is explained later. 2011 tax act Equipment used to build capital improvements. 2011 tax act You must add otherwise allowable depreciation on the equipment during the period of construction to the basis of your improvements. 2011 tax act See Uniform Capitalization Rules in Publication 551. 2011 tax act Section 197 intangibles. 2011 tax act You must amortize these costs. 2011 tax act Section 197 intangibles are discussed in detail in Chapter 8 of Publication 535. 2011 tax act Intangible property, such as certain computer software, that is not section 197 intangible property, can be depreciated if it meets certain requirements. 2011 tax act See Intangible Property , later. 2011 tax act Certain term interests. 2011 tax act Certain term interests in property. 2011 tax act   You cannot depreciate a term interest in property created or acquired after July 27, 1989, for any period during which the remainder interest is held, directly or indirectly, by a person related to you. 2011 tax act A term interest in property means a life interest in property, an interest in property for a term of years, or an income interest in a trust. 2011 tax act Related persons. 2011 tax act   For a description of related persons, see Related Persons, later. 2011 tax act For this purpose, however, treat as related persons only the relationships listed in items (1) through (10) of that discussion and substitute “50%” for “10%” each place it appears. 2011 tax act Basis adjustments. 2011 tax act   If you would be allowed a depreciation deduction for a term interest in property except that the holder of the remainder interest is related to you, you generally must reduce your basis in the term interest by any depreciation or amortization not allowed. 2011 tax act   If you hold the remainder interest, you generally must increase your basis in that interest by the depreciation not allowed to the term interest holder. 2011 tax act However, do not increase your basis for depreciation not allowed for periods during which either of the following situations applies. 2011 tax act The term interest is held by an organization exempt from tax. 2011 tax act The term interest is held by a nonresident alien individual or foreign corporation, and the income from the term interest is not effectively connected with the conduct of a trade or business in the United States. 2011 tax act Exceptions. 2011 tax act   The above rules do not apply to the holder of a term interest in property acquired by gift, bequest, or inheritance. 2011 tax act They also do not apply to the holder of dividend rights that were separated from any stripped preferred stock if the rights were purchased after April 30, 1993, or to a person whose basis in the stock is determined by reference to the basis in the hands of the purchaser. 2011 tax act When Does Depreciation Begin and End? You begin to depreciate your property when you place it in service for use in your trade or business or for the production of income. 2011 tax act You stop depreciating property either when you have fully recovered your cost or other basis or when you retire it from service, whichever happens first. 2011 tax act Placed in Service You place property in service when it is ready and available for a specific use, whether in a business activity, an income-producing activity, a tax-exempt activity, or a personal activity. 2011 tax act Even if you are not using the property, it is in service when it is ready and available for its specific use. 2011 tax act Example 1. 2011 tax act Donald Steep bought a machine for his business. 2011 tax act The machine was delivered last year. 2011 tax act However, it was not installed and operational until this year. 2011 tax act It is considered placed in service this year. 2011 tax act If the machine had been ready and available for use when it was delivered, it would be considered placed in service last year even if it was not actually used until this year. 2011 tax act Example 2. 2011 tax act On April 6, Sue Thorn bought a house to use as residential rental property. 2011 tax act She made several repairs and had it ready for rent on July 5. 2011 tax act At that time, she began to advertise it for rent in the local newspaper. 2011 tax act The house is considered placed in service in July when it was ready and available for rent. 2011 tax act She can begin to depreciate it in July. 2011 tax act Example 3. 2011 tax act James Elm is a building contractor who specializes in constructing office buildings. 2011 tax act He bought a truck last year that had to be modified to lift materials to second-story levels. 2011 tax act The installation of the lifting equipment was completed and James accepted delivery of the modified truck on January 10 of this year. 2011 tax act The truck was placed in service on January 10, the date it was ready and available to perform the function for which it was bought. 2011 tax act Conversion to business use. 2011 tax act   If you place property in service in a personal activity, you cannot claim depreciation. 2011 tax act However, if you change the property's use to use in a business or income-producing activity, then you can begin to depreciate it at the time of the change. 2011 tax act You place the property in service in the business or income-producing activity on the date of the change. 2011 tax act Example. 2011 tax act You bought a home and used it as your personal home several years before you converted it to rental property. 2011 tax act Although its specific use was personal and no depreciation was allowable, you placed the home in service when you began using it as your home. 2011 tax act You can begin to claim depreciation in the year you converted it to rental property because its use changed to an income-producing use at that time. 2011 tax act Idle Property Continue to claim a deduction for depreciation on property used in your business or for the production of income even if it is temporarily idle (not in use). 2011 tax act For example, if you stop using a machine because there is a temporary lack of a market for a product made with that machine, continue to deduct depreciation on the machine. 2011 tax act Cost or Other Basis Fully Recovered You stop depreciating property when you have fully recovered your cost or other basis. 2011 tax act You recover your basis when your section 179 and allowed or allowable depreciation deductions equal your cost or investment in the property. 2011 tax act See What Is the Basis of Your Depreciable Property , later. 2011 tax act Retired From Service You stop depreciating property when you retire it from service, even if you have not fully recovered its cost or other basis. 2011 tax act You retire property from service when you permanently withdraw it from use in a trade or business or from use in the production of income because of any of the following events. 2011 tax act You sell or exchange the property. 2011 tax act You convert the property to personal use. 2011 tax act You abandon the property. 2011 tax act You transfer the property to a supplies or scrap account. 2011 tax act The property is destroyed. 2011 tax act If you included the property in a general asset account, see How Do You Use General Asset Accounts in chapter 4 for the rules that apply when you dispose of that property. 2011 tax act What Method Can You Use To Depreciate Your Property? You must use the Modified Accelerated Cost Recovery System (MACRS) to depreciate most property. 2011 tax act MACRS is discussed in chapter 4. 2011 tax act You cannot use MACRS to depreciate the following property. 2011 tax act Property you placed in service before 1987. 2011 tax act Certain property owned or used in 1986. 2011 tax act Intangible property. 2011 tax act Films, video tapes, and recordings. 2011 tax act Certain corporate or partnership property acquired in a nontaxable transfer. 2011 tax act Property you elected to exclude from MACRS. 2011 tax act The following discussions describe the property listed above and explain what depreciation method should be used. 2011 tax act Property You Placed in Service Before 1987 You cannot use MACRS for property you placed in service before 1987 (except property you placed in service after July 31, 1986, if MACRS was elected). 2011 tax act Property placed in service before 1987 must be depreciated under the methods discussed in Publication 534. 2011 tax act For a discussion of when property is placed in service, see When Does Depreciation Begin and End , earlier. 2011 tax act Use of real property changed. 2011 tax act   You generally must use MACRS to depreciate real property that you acquired for personal use before 1987 and changed to business or income-producing use after 1986. 2011 tax act Improvements made after 1986. 2011 tax act   You must treat an improvement made after 1986 to property you placed in service before 1987 as separate depreciable property. 2011 tax act Therefore, you can depreciate that improvement as separate property under MACRS if it is the type of property that otherwise qualifies for MACRS depreciation. 2011 tax act For more information about improvements, see How Do You Treat Repairs and Improvements , later and Additions and Improvements under Which Recovery Period Applies in chapter 4. 2011 tax act Property Owned or Used in 1986 You may not be able to use MACRS for property you acquired and placed in service after 1986 if any of the situations described below apply. 2011 tax act If you cannot use MACRS, the property must be depreciated under the methods discussed in Publication 534. 2011 tax act For the following discussions, do not treat property as owned before you placed it in service. 2011 tax act If you owned property in 1986 but did not place it in service until 1987, you do not treat it as owned in 1986. 2011 tax act Personal property. 2011 tax act   You cannot use MACRS for personal property (section 1245 property) in any of the following situations. 2011 tax act You or someone related to you owned or used the property in 1986. 2011 tax act You acquired the property from a person who owned it in 1986 and as part of the transaction the user of the property did not change. 2011 tax act You lease the property to a person (or someone related to this person) who owned or used the property in 1986. 2011 tax act You acquired the property in a transaction in which: The user of the property did not change, and The property was not MACRS property in the hands of the person from whom you acquired it because of (2) or (3) above. 2011 tax act Real property. 2011 tax act   You generally cannot use MACRS for real property (section 1250 property) in any of the following situations. 2011 tax act You or someone related to you owned the property in 1986. 2011 tax act You lease the property to a person who owned the property in 1986 (or someone related to that person). 2011 tax act You acquired the property in a like-kind exchange, involuntary conversion, or repossession of property you or someone related to you owned in 1986. 2011 tax act MACRS applies only to that part of your basis in the acquired property that represents cash paid or unlike property given up. 2011 tax act It does not apply to the carried-over part of the basis. 2011 tax act Exceptions. 2011 tax act   The rules above do not apply to the following. 2011 tax act Residential rental property or nonresidential real property. 2011 tax act Any property if, in the first tax year it is placed in service, the deduction under the Accelerated Cost Recovery System (ACRS) is more than the deduction under MACRS using the half-year convention. 2011 tax act For information on how to figure depreciation under ACRS, see Publication 534. 2011 tax act Property that was MACRS property in the hands of the person from whom you acquired it because of (2) above. 2011 tax act Related persons. 2011 tax act   For this purpose, the following are related persons. 2011 tax act An individual and a member of his or her family, including only a spouse, child, parent, brother, sister, half-brother, half-sister, ancestor, and lineal descendant. 2011 tax act A corporation and an individual who directly or indirectly owns more than 10% of the value of the outstanding stock of that corporation. 2011 tax act Two corporations that are members of the same controlled group. 2011 tax act A trust fiduciary and a corporation if more than 10% of the value of the outstanding stock is directly or indirectly owned by or for the trust or grantor of the trust. 2011 tax act The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. 2011 tax act The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. 2011 tax act A tax-exempt educational or charitable organization and any person (or, if that person is an individual, a member of that person's family) who directly or indirectly controls the organization. 2011 tax act Two S corporations, and an S corporation and a regular corporation, if the same persons own more than 10% of the value of the outstanding stock of each corporation. 2011 tax act A corporation and a partnership if the same persons own both of the following. 2011 tax act More than 10% of the value of the outstanding stock of the corporation. 2011 tax act More than 10% of the capital or profits interest in the partnership. 2011 tax act The executor and beneficiary of any estate. 2011 tax act A partnership and a person who directly or indirectly owns more than 10% of the capital or profits interest in the partnership. 2011 tax act Two partnerships, if the same persons directly or indirectly own more than 10% of the capital or profits interest in each. 2011 tax act The related person and a person who is engaged in trades or businesses under common control. 2011 tax act See section 52(a) and 52(b) of the Internal Revenue Code. 2011 tax act When to determine relationship. 2011 tax act   You must determine whether you are related to another person at the time you acquire the property. 2011 tax act   A partnership acquiring property from a terminating partnership must determine whether it is related to the terminating partnership immediately before the event causing the termination. 2011 tax act For this rule, a terminating partnership is one that sells or exchanges, within 12 months, 50% or more of its total interest in partnership capital or profits. 2011 tax act Constructive ownership of stock or partnership interest. 2011 tax act   To determine whether a person directly or indirectly owns any of the outstanding stock of a corporation or an interest in a partnership, apply the following rules. 2011 tax act Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. 2011 tax act However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more of the value of the stock of the corporation. 2011 tax act An individual is considered to own the stock or partnership interest directly or indirectly owned by or for the individual's family. 2011 tax act An individual who owns, except by applying rule (2), any stock in a corporation is considered to own the stock directly or indirectly owned by or for the individual's partner. 2011 tax act For purposes of rules (1), (2), or (3), stock or a partnership interest considered to be owned by a person under rule (1) is treated as actually owned by that person. 2011 tax act However, stock or a partnership interest considered to be owned by an individual under rule (2) or (3) is not treated as owned by that individual for reapplying either rule (2) or (3) to make another person considered to be the owner of the same stock or partnership interest. 2011 tax act Intangible Property Generally, if you can depreciate intangible property, you usually use the straight line method of depreciation. 2011 tax act However, you can choose to depreciate certain intangible property under the income forecast method (discussed later). 2011 tax act You cannot depreciate intangible property that is a section 197 intangible or that otherwise does not meet all the requirements discussed earlier under What Property Can Be Depreciated. 2011 tax act Straight Line Method This method lets you deduct the same amount of depreciation each year over the useful life of the property. 2011 tax act To figure your deduction, first determine the adjusted basis, salvage value, and estimated useful life of your property. 2011 tax act Subtract the salvage value, if any, from the adjusted basis. 2011 tax act The balance is the total depreciation you can take over the useful life of the property. 2011 tax act Divide the balance by the number of years in the useful life. 2011 tax act This gives you your yearly depreciation deduction. 2011 tax act Unless there is a big change in adjusted basis or useful life, this amount will stay the same throughout the time you depreciate the property. 2011 tax act If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. 2011 tax act Example. 2011 tax act In April, Frank bought a patent for $5,100 that is not a section 197 intangible. 2011 tax act He depreciates the patent under the straight line method, using a 17-year useful life and no salvage value. 2011 tax act He divides the $5,100 basis by 17 years to get his $300 yearly depreciation deduction. 2011 tax act He only used the patent for 9 months during the first year, so he multiplies $300 by 9/12 to get his deduction of $225 for the first year. 2011 tax act Next year, Frank can deduct $300 for the full year. 2011 tax act Patents and copyrights. 2011 tax act   If you can depreciate the cost of a patent or copyright, use the straight line method over the useful life. 2011 tax act The useful life of a patent or copyright is the lesser of the life granted to it by the government or the remaining life when you acquire it. 2011 tax act However, if the patent or copyright becomes valueless before the end of its useful life, you can deduct in that year any of its remaining cost or other basis. 2011 tax act Computer software. 2011 tax act   Computer software is generally a section 197 intangible and cannot be depreciated if you acquired it in connection with the acquisition of assets constituting a business or a substantial part of a business. 2011 tax act   However, computer software is not a section 197 intangible and can be depreciated, even if acquired in connection with the acquisition of a business, if it meets all of the following tests. 2011 tax act It is readily available for purchase by the general public. 2011 tax act It is subject to a nonexclusive license. 2011 tax act It has not been substantially modified. 2011 tax act   If the software meets the tests above, it may also qualify for the section 179 deduction and the special depreciation allowance, discussed later. 2011 tax act If you can depreciate the cost of computer software, use the straight line method over a useful life of 36 months. 2011 tax act    Tax-exempt use property subject to a lease. 2011 tax act   The useful life of computer software leased under a lease agreement entered into after March 12, 2004, to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership), cannot be less than 125% of the lease term. 2011 tax act Certain created intangibles. 2011 tax act   You can amortize certain intangibles created on or after December 31, 2003, over a 15-year period using the straight line method and no salvage value, even though they have a useful life that cannot be estimated with reasonable accuracy. 2011 tax act For example, amounts paid to acquire memberships or privileges of indefinite duration, such as a trade association membership, are eligible costs. 2011 tax act   The following are not eligible. 2011 tax act Any intangible asset acquired from another person. 2011 tax act Created financial interests. 2011 tax act Any intangible asset that has a useful life that can be estimated with reasonable accuracy. 2011 tax act Any intangible asset that has an amortization period or limited useful life that is specifically prescribed or prohibited by the Code, regulations, or other published IRS guidance. 2011 tax act Any amount paid to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions. 2011 tax act   You must also increase the 15-year safe harbor amortization period to a 25-year period for certain intangibles related to benefits arising from the provision, production, or improvement of real property. 2011 tax act For this purpose, real property includes property that will remain attached to the real property for an indefinite period of time, such as roads, bridges, tunnels, pavements, and pollution control facilities. 2011 tax act Income Forecast Method You can choose to use the income forecast method instead of the straight line method to depreciate the following depreciable intangibles. 2011 tax act Motion picture films or video tapes. 2011 tax act Sound recordings. 2011 tax act Copyrights. 2011 tax act Books. 2011 tax act Patents. 2011 tax act Under the income forecast method, each year's depreciation deduction is equal to the cost of the property, multiplied by a fraction. 2011 tax act The numerator of the fraction is the current year's net income from the property, and the denominator is the total income anticipated from the property through the end of the 10th taxable year following the taxable year the property is placed in service. 2011 tax act For more information, see section 167(g) of the Internal Revenue Code. 2011 tax act Films, video tapes, and recordings. 2011 tax act   You cannot use MACRS for motion picture films, video tapes, and sound recordings. 2011 tax act For this purpose, sound recordings are discs, tapes, or other phonorecordings resulting from the fixation of a series of sounds. 2011 tax act You can depreciate this property using either the straight line method or the income forecast method. 2011 tax act Participations and residuals. 2011 tax act   You can include participations and residuals in the adjusted basis of the property for purposes of computing your depreciation deduction under the income forecast method. 2011 tax act The participations and residuals must relate to income to be derived from the property before the end of the 10th taxable year after the property is placed in service. 2011 tax act For this purpose, participations and residuals are defined as costs which by contract vary with the amount of income earned in connection with the property. 2011 tax act   Instead of including these amounts in the adjusted basis of the property, you can deduct the costs in the taxable year that they are paid. 2011 tax act Videocassettes. 2011 tax act   If you are in the business of renting videocassettes, you can depreciate only those videocassettes bought for rental. 2011 tax act If the videocassette has a useful life of one year or less, you can currently deduct the cost as a business expense. 2011 tax act Corporate or Partnership Property Acquired in a Nontaxable Transfer MACRS does not apply to property used before 1987 and transferred after 1986 to a corporation or partnership (except property the transferor placed in service after July 31, 1986, if MACRS was elected) to the extent its basis is carried over from the property's adjusted basis in the transferor's hands. 2011 tax act You must continue to use the same depreciation method as the transferor and figure depreciation as if the transfer had not occurred. 2011 tax act However, if MACRS would otherwise apply, you can use it to depreciate the part of the property's basis that exceeds the carried-over basis. 2011 tax act The nontaxable transfers covered by this rule include the following. 2011 tax act A distribution in complete liquidation of a subsidiary. 2011 tax act A transfer to a corporation controlled by the transferor. 2011 tax act An exchange of property solely for corporate stock or securities in a reorganization. 2011 tax act A contribution of property to a partnership in exchange for a partnership interest. 2011 tax act A partnership distribution of property to a partner. 2011 tax act Election To Exclude Property From MACRS If you can properly depreciate any property under a method not based on a term of years, such as the unit-of-production method, you can elect to exclude that property from MACRS. 2011 tax act You make the election by reporting your depreciation for the property on line 15 in Part II of Form 4562 and attaching a statement as described in the instructions for Form 4562. 2011 tax act You must make this election by the return due date (including extensions) for the tax year you place your property in service. 2011 tax act 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 six months of the due date of the return (excluding extensions). 2011 tax act Attach the election to the amended return and write “Filed pursuant to section 301. 2011 tax act 9100-2” on the election statement. 2011 tax act File the amended return at the same address you filed the original return. 2011 tax act Use of standard mileage rate. 2011 tax act   If you use the standard mileage rate to figure your tax deduction for your business automobile, you are treated as having made an election to exclude the automobile from MACRS. 2011 tax act See Publication 463 for a discussion of the standard mileage rate. 2011 tax act What Is the Basis of Your Depreciable Property? To figure your depreciation deduction, you must determine the basis of your property. 2011 tax act To determine basis, you need to know the cost or other basis of your property. 2011 tax act Cost as Basis The basis of property you buy is its cost plus amounts you paid for items such as sales tax (see Exception , below), freight charges, and installation and testing fees. 2011 tax act The cost includes the amount you pay in cash, debt obligations, other property, or services. 2011 tax act Exception. 2011 tax act   You can elect to deduct state and local general sales taxes instead of state and local income taxes as an itemized deduction on Schedule A (Form 1040). 2011 tax act If you make that choice, you cannot include those sales taxes as part of your cost basis. 2011 tax act Assumed debt. 2011 tax act   If you buy property and assume (or buy subject to) an existing mortgage or other debt on the property, your basis includes the amount you pay for the property plus the amount of the assumed debt. 2011 tax act Example. 2011 tax act You make a $20,000 down payment on property and assume the seller's mortgage of $120,000. 2011 tax act Your total cost is $140,000, the cash you paid plus the mortgage you assumed. 2011 tax act Settlement costs. 2011 tax act   The basis of real property also includes certain fees and charges you pay in addition to the purchase price. 2011 tax act These generally are shown on your settlement statement and include the following. 2011 tax act Legal and recording fees. 2011 tax act Abstract fees. 2011 tax act Survey charges. 2011 tax act Owner's title insurance. 2011 tax act Amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. 2011 tax act   For fees and charges you cannot include in the basis of property, see Real Property in Publication 551. 2011 tax act Property you construct or build. 2011 tax act   If you construct, build, or otherwise produce property for use in your business, you may have to use the uniform capitalization rules to determine the basis of your property. 2011 tax act For information about the uniform capitalization rules, see Publication 551 and the regulations under section 263A of the Internal Revenue Code. 2011 tax act Other Basis Other basis usually refers to basis that is determined by the way you received the property. 2011 tax act For example, your basis is other than cost if you acquired the property in exchange for other property, as payment for services you performed, as a gift, or as an inheritance. 2011 tax act If you acquired property in this or some other way, see Publication 551 to determine your basis. 2011 tax act Property changed from personal use. 2011 tax act   If you held property for personal use and later use it in your business or income-producing activity, your depreciable basis is the lesser of the following. 2011 tax act The fair market value (FMV) of the property on the date of the change in use. 2011 tax act Your original cost or other basis adjusted as follows. 2011 tax act Increased by the cost of any permanent improvements or additions and other costs that must be added to basis. 2011 tax act Decreased by any deductions you claimed for casualty and theft losses and other items that reduced your basis. 2011 tax act Example. 2011 tax act Several years ago, Nia paid $160,000 to have her home built on a lot that cost her $25,000. 2011 tax act Before changing the property to rental use last year, she paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house. 2011 tax act Land is not depreciable, so she includes only the cost of the house when figuring the basis for depreciation. 2011 tax act Nia's adjusted basis in the house when she changed its use was $178,000 ($160,000 + $20,000 − $2,000). 2011 tax act On the same date, her property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. 2011 tax act The basis for depreciation on the house is the FMV on the date of change ($165,000), because it is less than her adjusted basis ($178,000). 2011 tax act Property acquired in a nontaxable transaction. 2011 tax act   Generally, if you receive property in a nontaxable exchange, the basis of the property you receive is the same as the adjusted basis of the property you gave up. 2011 tax act Special rules apply in determining the basis and figuring the MACRS depreciation deduction and special depreciation allowance for property acquired in a like-kind exchange or involuntary conversion. 2011 tax act See Like-kind exchanges and involuntary conversions. 2011 tax act under How Much Can You Deduct? in chapter 3 and Figuring the Deduction for Property Acquired in a Nontaxable Exchange in chapter 4. 2011 tax act   There are also special rules for determining the basis of MACRS property involved in a like-kind exchange or involuntary conversion when the property is contained in a general asset account. 2011 tax act See How Do You Use General Asset Accounts in chapter 4. 2011 tax act Adjusted Basis To find your property's basis for depreciation, you may have to make certain adjustments (increases and decreases) to the basis of the property for events occurring between the time you acquired the property and the time you placed it in service. 2011 tax act These events could include the following. 2011 tax act Installing utility lines. 2011 tax act Paying legal fees for perfecting the title. 2011 tax act Settling zoning issues. 2011 tax act Receiving rebates. 2011 tax act Incurring a casualty or theft loss. 2011 tax act For a discussion of adjustments to the basis of your property, see Adjusted Basis in Publication 551. 2011 tax act If you depreciate your property under MACRS, you also may have to reduce your basis by certain deductions and credits with respect to the property. 2011 tax act For more information, see What Is the Basis for Depreciation in chapter 4. 2011 tax act . 2011 tax act Basis adjustment for depreciation allowed or allowable. 2011 tax act   You must reduce the basis of property by the depreciation allowed or allowable, whichever is greater. 2011 tax act Depreciation allowed is depreciation you actually deducted (from which you received a tax benefit). 2011 tax act Depreciation allowable is depreciation you are entitled to deduct. 2011 tax act   If you do not claim depreciation you are entitled to deduct, you must still reduce the basis of the property by the full amount of depreciation allowable. 2011 tax act   If you deduct more depreciation than you should, you must reduce your basis by any amount deducted from which you received a tax benefit (the depreciation allowed). 2011 tax act How Do You Treat Repairs and Improvements? If you improve depreciable property, you must treat the improvement as separate depreciable property. 2011 tax act Improvement means an addition to or partial replacement of property that adds to its value, appreciably lengthens the time you can use it, or adapts it to a different use. 2011 tax act You generally deduct the cost of repairing business property in the same way as any other business expense. 2011 tax act However, if a repair or replacement increases the value of your property, makes it more useful, or lengthens its life, you must treat it as an improvement and depreciate it. 2011 tax act Example. 2011 tax act You repair a small section on one corner of the roof of a rental house. 2011 tax act You deduct the cost of the repair as a rental expense. 2011 tax act However, if you completely replace the roof, the new roof is an improvement because it increases the value and lengthens the life of the property. 2011 tax act You depreciate the cost of the new roof. 2011 tax act Improvements to rented property. 2011 tax act   You can depreciate permanent improvements you make to business property you rent from someone else. 2011 tax act Do You Have To File Form 4562? Use Form 4562 to figure your deduction for depreciation and amortization. 2011 tax act Attach Form 4562 to your tax return for the current tax year if you are claiming any of the following items. 2011 tax act A section 179 deduction for the current year or a section 179 carryover from a prior year. 2011 tax act See chapter 2 for information on the section 179 deduction. 2011 tax act Depreciation for property placed in service during the current year. 2011 tax act Depreciation on any vehicle or other listed property, regardless of when it was placed in service. 2011 tax act See chapter 5 for information on listed property. 2011 tax act A deduction for any vehicle if the deduction is reported on a form other than Schedule C (Form 1040) or Schedule C-EZ (Form 1040). 2011 tax act Amortization of costs if the current year is the first year of the amortization period. 2011 tax act Depreciation or amortization on any asset on a corporate income tax return (other than Form 1120S, U. 2011 tax act S. 2011 tax act Income Tax Return for an S Corporation) regardless of when it was placed in service. 2011 tax act You must submit a separate Form 4562 for each business or activity on your return for which a Form 4562 is required. 2011 tax act Table 1-1 presents an overview of the purpose of the various parts of Form 4562. 2011 tax act Employee. 2011 tax act   Do not use Form 4562 if you are an employee and you deduct job-related vehicle expenses using either actual expenses (including depreciation) or the standard mileage rate. 2011 tax act Instead, use either Form 2106 or Form 2106-EZ. 2011 tax act Use Form 2106-EZ if you are claiming the standard mileage rate and you are not reimbursed by your employer for any expenses. 2011 tax act How Do You Correct Depreciation Deductions? If you deducted an incorrect amount of depreciation in any year, you may be able to make a correction by filing an amended return for that year. 2011 tax act See Filing an Amended Return , next. 2011 tax act If you are not allowed to make the correction on an amended return, you may be able to change your accounting method to claim the correct amount of depreciation. 2011 tax act See Changing Your Accounting Method , later. 2011 tax act Filing an Amended Return You can file an amended return to correct the amount of depreciation claimed for any property in any of the following situations. 2011 tax act You claimed the incorrect amount because of a mathematical error made in any year. 2011 tax act You claimed the incorrect amount because of a posting error made in any year. 2011 tax act You have not adopted a method of accounting for property placed in service by you in tax years ending after December 29, 2003. 2011 tax act You claimed the incorrect amount on property placed in service by you in tax years ending before December 30, 2003. 2011 tax act Adoption of accounting method defined. 2011 tax act   Generally, you adopt a method of accounting for depreciation by using a permissible method of determining depreciation when you file your first tax return, or by using the same impermissible method of determining depreciation in two or more consecutively filed tax returns. 2011 tax act   For an exception to this 2-year rule, see Revenue Procedure 2011-14 on page 330 of the Internal Revenue Bulletin 2011-4, available at www. 2011 tax act irs. 2011 tax act gov/pub/irs-irbs/irb11-04. 2011 tax act pdf. 2011 tax act (Note. 2011 tax act Revenue Procedure 2011-14 is clarified and modified by Revenue Procedure 2012-20. 2011 tax act For more information, see Revenue Procedure 2012-20 on page 700 of the Internal Revenue Bulletin 2012-14, available at www. 2011 tax act irs. 2011 tax act gov/pub/irs-irbs/irb12-14. 2011 tax act pdf. 2011 tax act )   For a safe harbor method of accounting to treat rotable spare parts as depreciable assets and procedures to obtain automatic consent to change to the safe harbor method of accounting, see Revenue Procedure 2007-48 on page 110 of Internal Revenue Bulletin 2007-29, available at www. 2011 tax act irs. 2011 tax act gov/pub/irs-irbs/irb07-29. 2011 tax act pdf. 2011 tax act When to file. 2011 tax act   If an amended return is allowed, you must file it by the later of the following. 2011 tax act 3 years from the date you filed your original return for the year in which you did not deduct the correct amount. 2011 tax act A return filed before an unextended due date is considered filed on that due date. 2011 tax act 2 years from the time you paid your tax for that year. 2011 tax act Changing Your Accounting Method Generally, you must get IRS approval to change your method of accounting. 2011 tax act You generally must file Form 3115, Application for Change in Accounting Method, to request a change in your method of accounting for depreciation. 2011 tax act The following are examples of a change in method of accounting for depreciation. 2011 tax act A change from an impermissible method of determining depreciation for depreciable property, if the impermissible method was used in two or more consecutively filed tax returns. 2011 tax act A change in the treatment of an asset from nondepreciable to depreciable or vice versa. 2011 tax act A change in the depreciation method, period of recovery, or convention of a depreciable asset. 2011 tax act A change from not claiming to claiming the special depreciation allowance if you did not make the election to not claim any special allowance. 2011 tax act A change from claiming a 50% special depreciation allowance to claiming a 30% special depreciation allowance for qualified property (including property that is included in a class of property for which you elected a 30% special allowance instead of a 50% special allowance). 2011 tax act Changes in depreciation that are not a change in method of accounting (and may only be made on an amended return) include the following. 2011 tax act An adjustment in the useful life of a depreciable asset for which depreciation is determined under section 167. 2011 tax act A change in use of an asset in the hands of the same taxpayer. 2011 tax act Making a late depreciation election or revoking a timely valid depreciation election (including the election not to deduct the special depreciation allowance). 2011 tax act If you elected not to claim any special allowance, a change from not claiming to claiming the special allowance is a revocation of the election and is not an accounting method change. 2011 tax act Generally, you must get IRS approval to make a late depreciation election or revoke a depreciation election. 2011 tax act You must submit a request for a letter ruling to make a late election or revoke an election. 2011 tax act Any change in the placed in service date of a depreciable asset. 2011 tax act See section 1. 2011 tax act 446-1(e)(2)(ii)(d) of the regulations for more information and examples. 2011 tax act IRS approval. 2011 tax act   In some instances, you may be able to get approval from the IRS to change your method of accounting for depreciation under the automatic change request procedures generally covered in Revenue Procedure 2011-14. 2011 tax act If you do not qualify to use the automatic procedures to get approval, you must use the advance consent request procedures generally covered in Revenue Procedure 97-27, 1997-1 C. 2011 tax act B. 2011 tax act 680. 2011 tax act Also see the Instructions for Form 3115 for more information on getting approval, including lists of scope limitations and automatic accounting method changes. 2011 tax act Additional guidance. 2011 tax act    For additional guidance and special procedures for changing your accounting method, automatic change procedures, amending your return, and filing Form 3115, see Revenue Procedure 2011-14 on page 330 of the Internal Revenue Bulletin 2011-4, available at www. 2011 tax act irs. 2011 tax act gov/pub/irs-irbs/irb11-04. 2011 tax act pdf. 2011 tax act (Note. 2011 tax act Revenue Procedure 2011-14 is clarified and modified by Revenue Procedure 2012-20. 2011 tax act For more information, see Revenue Procedure 2012-20 on page 700 of the Internal Revenue Bulletin 2012-14, available at www. 2011 tax act irs. 2011 tax act gov/pub/irs-irbs/irb12-14. 2011 tax act pdf. 2011 tax act )   For a safe harbor method of accounting to treat rotable spare parts as depreciable assets, see Revenue Procedure 2007-48 on page 110 of Internal Revenue Bulletin 2007-29, available at www. 2011 tax act irs. 2011 tax act gov/pub/irs-irbs/irb07-29. 2011 tax act pdf. 2011 tax act Table 1-1. 2011 tax act Purpose of Form 4562 This table describes the purpose of the various parts of Form 4562. 2011 tax act For more information, see Form 4562 and its instructions. 2011 tax act Part Purpose I • Electing the section 179 deduction • Figuring the maximum section 179 deduction for the current year • Figuring any section 179 deduction carryover to the next year II • Reporting the special depreciation allowance for property (other than listed property) placed in service during the tax year • Reporting depreciation deductions on property being depreciated under any method other than Modified Accelerated Cost Recovery System (MACRS) III • Reporting MACRS depreciation deductions for property placed in service before this year • Reporting MACRS depreciation deductions for property (other than listed property) placed in service during the current year IV • Summarizing other parts V • Reporting the special depreciation allowance for automobiles and other listed property • Reporting MACRS depreciation on automobiles and other listed property • Reporting the section 179 cost elected for automobiles and other listed property • Reporting information on the use of automobiles and other transportation vehicles VI • Reporting amortization deductions Section 481(a) adjustment. 2011 tax act   If you file Form 3115 and change from an impermissible method to a permissible method of accounting for depreciation, you can make a section 481(a) adjustment for any unclaimed or excess amount of allowable depreciation. 2011 tax act The adjustment is the difference between the total depreciation actually deducted for the property and the total amount allowable prior to the year of change. 2011 tax act If no depreciation was deducted, the adjustment is the total depreciation allowable prior to the year of change. 2011 tax act A negative section 481(a) adjustment results in a decrease in taxable income. 2011 tax act It is taken into account in the year of change and is reported on your business tax returns as “other expenses. 2011 tax act ” A positive section 481(a) adjustment results in an increase in taxable income. 2011 tax act It is generally taken into account over 4 tax years and is reported on your business tax returns as “other income. 2011 tax act ” However, you can elect to use a one-year adjustment period and report the adjustment in the year of change if the total adjustment is less than $25,000. 2011 tax act Make the election by completing the appropriate line on Form 3115. 2011 tax act   If you file a Form 3115 and change from one permissible method to another permissible method, the section 481(a) adjustment is zero. 2011 tax act Prev  Up  Next   Home   More Online Publications
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Privacy Impact Assessments - PIA

The IRS conducts a PIA on information systems that collect personally identifiable information. Performing Privacy Impact Assessments ensures that:

  • the public is aware of the information we collect about them;
  • any impact these systems have on personal privacy is adequately addressed; and,
  • we collect only enough personal information to administer our programs, and no more.

In addition, PIAs confirm that we use the information for the purpose intended; that the information remains timely and accurate; and that it is protected while we have it and that we hold it only for as long as we need it.

As indicated by "XXXXX" some of these documents are edited, or redacted. We have withheld information that, if released might harm our systems, compromise law enforcement efforts or, jeopardize competitive business interests.

PIAs are available in either HTML or PDF format. If no link is provided, then the PIA is not yet available. (See text below the listing for additional information.)


Full Title

Acronym

 
A
Accounts Management Service AMS

Alaska Permanent Fund Dividend

AKPFD
Appeals Centralized Database System ACDS
Appeals Customer Service ACuServ
Appeals Customer Satisfaction Survey ACSS
Audit Information Management System Reference AIMS-R
Audit Information Management System Related Reports AIMS-RR
Automated Collection System ACS

Automated Computational Tool

ACT

AIMS Computer Information System

A-CIS

Automated Electronic Fingerprinting

AEF
Automated Freedom of Information Act AFOIA

Automated Insolvency System

AIS

Automated Lien System

ALS-Entity

Automated Manual Assessments AMA
Automated Non Master File ANMF
Automated Offer In Compromise

AOIC

Automated Quarterly Excise Tax Listing, Milestone 4B AQETL
Automated Substitute for Returns (ASFR) System ASFR

Automated Substitute for Return A6020(b)

A6020-B
Automated Trust Fund Recovery Application ATFR
Automated Under Reporter AUR

Automated Under Reporter Inv. Strategy Database

AURISD

B
Bank Discrepancy Application  
Bank Secrecy Act Dun & Bradstreet Project and Automated Internet Research Process BSA-D&B AIRP
Big Data Analytics BDA
Bulkdata Electronic File Transfer System BEFT
Business Master File BMF
Business Master File Document Specific BDOCSPEC
Business Master File Case Creation Nonfiler Indentification Process BMF CCNIP
Business Master File-Individual Master File Notices Milestone 4B BMFIMMFNOT
Business Master File On-Line/Employee Plans Master File On-Line BMFOL/EMFOL
Business Objects Enterprise BOE
C

Certified Transcripts

CERTS

CFO/ARDI Audit Management System  
Chapter Three Withholding CTW
Chief Counsel System Domain CC-1
Combined Annual Wage Reporting CAWR
Compliance Data Environment, Release 3 CDEr3

Compliance Data Warehouse

CDW
Compliance Research Information System CRIS

Compliance Research Initiative Tracking System

CRITS
Contact Analytics CA
Contact Recording for Taxpayer Assistance Centers CR-TAC
Control Data Analysis CDA-PCD
Corporate Data Initiative CDI
Correspondence Examination Automation Support CEAS
Counsel Automated System Environment CASE
Counsel Litigation Support Project CLSP
CASE Management Information System CASE-MIS
CASE Tax Litigation – Counsel Automated Tracking System CASE-TLCATS
Criminal Investigation - 1 General Support System CI–1 GSS
Criminal Investigation – 2 General Support System CI-2 GSS

Criminal Investigation Management Information System, integrated with, Asset Forfeiture Tracking and Retrieval

CIMIS-AFTRAK

Custodial Audit Support Tracking System CASTS
Customer Account Data Engine CADE2
Customer Account Data Engine 2 - Database CADE - 2 DB
Customer Self Service Voice Response Unit CSS-VRU
 
D

Department of Labor Standards Enforcement

DLSE
Dependent Data Base DDb
Dun & Bradstreet Full Service Restaurants Database DB FSRDB
 
E
eAuthentication3 eAuth
e-Services, Release 3.0, Version 1.0  
eBay/PayPal Law Enforcement eRequest System LERS
Elections by Foreign Corporations  
Electronic Disclosure Information Management System
Electronic Faxic Fax
EDIMS
Electronic Faxic Fax e-FAX

Electronic Federal Payment Posting System

EFPPS
Electronic Filing of 94xXML Returns 94xXML

Electronic Filing System

ELF-R
Electronic Filing Automated Report System EARS

Electronic Fraud Detection System

EFDS
Electronic Installment Agreement eIA

Electronic Management System

EMS

Electronic MFTRA

E-MFTRA

Electronic Tax Administration Marketing Database

ETA-MDB
Electronic Tax Administration Research & Analysis System ETARAS
Electronic Tax Law Assistance System ETLA
Embedded Quality Review System EQRS
Embedded Quality Review System – Campus EQRS-C
Embedded Quality Review System Field EQRS-F
Employee Plans Audit Information Management System DPTE
Employee Plans/Exempt Organizations/Government Entities Audit Information Management System Report Processing System EARP

Employee Plans Master File

EPMF

Employee Protection System EPS
Enforcement Revenue Information System ERIS
Employee Plans/Exempt Organizations Determination System EDS
Enterprise Forensics & eDiscovery EnCase
Enterprise Informatica Platform EIP
e-Postcard Public Disclosure Application  
e-Trak Civil Rights Division e-Track CRD

e-Trak Communications and Correspondence System Module

e-Trak C&C
e-Trak Non-Resident Filing e-Trak NRF
e-Trak Veterans Employment Tracking System e-Trak VETS
e-Trak Voluntary Disclosure Program e-Trak VDP
e-Trak Whistleblower Office e-Trak WO

Error Resolution System

ERS
Estate/Inheritance and Gift Non-Filer and Underreporter EGNFUR
Examination Desktop Support System EDSS
Examination Operational Automation Database EOAD

Examination Returns Control System

ERCS

Excise Files Information Retrieval System ExFIRS
Exempt Organization Entity EOE
Exempt Organizations Extracts EXEMPTORG

Excise Files Information Retrieval System

ExFIRS

Exempt Orgs & Govt Entities Audit System DEXP
 
F
Facebook: IRS Recruitment Page  
Facilitated Self-Assistance Research Project FSRP
Federal Student Aid – Datashare FSA-D

Federal Tax Deposit

FTD
Federal Payment Levy Program FPLP
Federal/State Fed/State
Federal Unemployment Tax Act FUTA

Filing Information Returns Electronically

FIRE

Financial Management Information System FMIS
Foreign Account Tax Compliance Act – Foreign Finance Institution Registration FATCA–FFIR
Fraud Inventory Management System FIMS
Fresh Start – Failure to Pay Penalty Relief, FTP Penalty Relief FTP
 
G

Generalized Mainline Framework

GMF
Generalized Unpostable Framework GUF
Global High Wealth Industry Workload Services Database GHW
Grant Solutions GS
 
H
Headquarters Employee Plans Inventory Control HQEP

Health Coverage Tax Credit

HCTC

HQEO System HQEO
 
I
Individual Master File IMF
Individual Taxpayer Burden Surveys ITBS
Individual Taxpayer Identification Number Real-Time System ITIN-RTS
Informant Claims Examination ICE
Information Reporting and Document Matching IRDM
Information Return Master File IRMF
Information Returns Processing IRP
Information Returns Processing Paper Documents IRPPD
Integrated Collection System ICS

Integrated Data Retrieval System

IDRS

Integrated Financial System IFS
Integrated Production Model IPM

Integrated Submission and Remittance Processing System

ISRP

Intelligent Business Solutions Advanced Research Lab (IBS ARL)

IBS-ARL

International Passport Program Office

IPOP

International National Standard Application

INTL-NSA
Inventory Delivery System IDS

Investigative Scanning & Document Management

ISDM

IRS.gov Public Website

 
IRS2Go IRS2Go

Issue Based Management Information System

IBMIS

Issue Management System Integration IMSI
 
J  
Joint Operations Center National Data Center JOC-NDC
 
K
 
L
Letter & Information Network User-fee System LINUS
Link & Learn Taxes Automated Certification Tracking  
LMSB Decision Support & Data Capture System LMSB DCS
Large and Midsize Business 1446–6 International Database LMSB 1446-6
LMSB Workload Identification System LWIS
Low Income Taxpayer Clinic LITC
 
M
Mail Labels and Media Support MLMS
Making Work Pay MPW

Management Information System Data Warehouse

MISDW

Microfilm Replacement System MRS
Minister Waivers Min Waiv
Modernized e-File MeF
Modernized e-File Application Excise Tax for e-File MeF-ETEC
Modernized Enterprise Data Reporting MEDR
Modernized Internet Employer Identification Number Mod IEIN
Modified EP/EO Determination System MEDS
 
N
National Account Profile NAP

National Research Program

NRP

Nationwide Tax Forums Customer Satisfaction Surveys Database NTF-CSSD
Nationwide Tax Forum Online Feedback Form NTFO
Notice Conversion NC
Notice Delivery System NDS
Notice Prints Processing (NPP) CY 2012, Release/Milestone 4B NPP
Notice Review Processing System NRPS
 
O
Office of Tax Shelter Analysis Database OTSA

Offshore Credit Card Program

OCCP

On-Line Notice Review OLNR
Online Payment Agreement OPA
 
P
Payer Master File PMF
Payment Tracer PT
Photocopy Refunds Program PHOREF
Political Action Committee/Political Organization Filing and Disclosure PAC527/POFD
Public Information Officers Database PioNeer
 

Q

 

Qualifying Therapeutic Discovery Grant/Credit Program Project

QTDG/CPP
 
R
Recruitment Tracking System R-TRAK
Remittance Processing System RPS

Remittance Processing System - Pre-Mainline

RPS-PM
Remittance Strategy for Paper Check Conversion RS-PCC
Remittance Transaction Research RTR

Report Generation Software

RGS
Reporting Compliance Case Management System RCCMS
Return Preparer Database RPD
Return Review Program RRP
Return Review Program – Transition State RRP
Returns Inventory and Classification System-Compliance Decision Analytics RICS-CDA
Returns Inventory & Classification System RICS

Risk Based Scoring System Version 2.0

RBSS
 
S

Selection and Workload Classification Component

SWC-C1

Service Center Recognition Image Processing System

SCRIPS
Short Term Transcript ST-TRA
SPEC Total Relationship Management SPECTRM
Specialist Referral System SRS-2

SS-8 Integrated Case Processing System

SS8ICP
Standard IDRS Access Tier II SIA
Standard Corporate Files On-Line (CFOL) Access Protocol SCAP
State Income Tax Levy Program SITLP
Statistics of Income Distributed Processing System SOI-DPS
System Advocacy Management System, Release II SAMS-II
 
T
Tax Exempt/Exempt Government Entities Rulings and Agreements Control TRAC
Tax Forms & Pubs Oracle Program Tracking System TFPOPTS
Tax Return Database TRDB
Taxpayer Advocate Service Customer Survey  
Taxpayer Advocate Service Integrated System TASIS
Taxpayer Advocate Service Management Information System TAMIS
Tax Professional Preparer Tax Identification Number System PTIN-TPPS
Third Party Contact TPC
Title 31 Non-Banking Financial Institution Database  
 
U
U.S. Residency Certification US-CERT
 
V
 
W

Web-Based Employee Technical Time System

WebETS
Web Currency & Banking Retrieval System WebCBRS
Where's My Refund WMR
Withholding Compliance System   WHCS
   
Y  

YK1 Readiness

 

YK1

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The 2011 Tax Act

2011 tax act 12. 2011 tax act   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 2011 tax act Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 tax act Free help with your return. 2011 tax act   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 tax act The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 tax act The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 tax act Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 tax act In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 tax act To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 tax act gov, download the IRS2Go app, or call 1-800-906-9887. 2011 tax act   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 tax act To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 tax act aarp. 2011 tax act org/money/taxaide or call 1-888-227-7669. 2011 tax act For more information on these programs, go to IRS. 2011 tax act gov and enter “VITA” in the search box. 2011 tax act Internet. 2011 tax act    IRS. 2011 tax act gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 tax act Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 tax act Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 tax act Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 tax act gov or download the IRS2Go app and select the Refund Status option. 2011 tax act The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 tax act Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 tax act You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax act The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 tax act Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 tax act No need to wait on the phone or stand in line. 2011 tax act The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 tax act When you reach the response screen, you can print the entire interview and the final response for your records. 2011 tax act New subject areas are added on a regular basis. 2011 tax act  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 tax act gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 tax act You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 tax act The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 tax act When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 tax act Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 tax act You can also ask the IRS to mail a return or an account transcript to you. 2011 tax act Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 tax act gov or by calling 1-800-908-9946. 2011 tax act Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 tax act Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 tax act Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 tax act If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 tax act Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 tax act gov and enter Where's My Amended Return? in the search box. 2011 tax act You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 tax act It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 tax act Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 tax act gov. 2011 tax act Select the Payment tab on the front page of IRS. 2011 tax act gov for more information. 2011 tax act Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 tax act Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 tax act gov. 2011 tax act Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 tax act Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 tax act gov. 2011 tax act Request an Electronic Filing PIN by going to IRS. 2011 tax act gov and entering Electronic Filing PIN in the search box. 2011 tax act Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 tax act Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 tax act gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 tax act An employee can answer questions about your tax account or help you set up a payment plan. 2011 tax act Before you visit, check the Office Locator on IRS. 2011 tax act gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 tax act If you have a special need, such as a disability, you can request an appointment. 2011 tax act Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 tax act Apply for an Employer Identification Number (EIN). 2011 tax act Go to IRS. 2011 tax act gov and enter Apply for an EIN in the search box. 2011 tax act Read the Internal Revenue Code, regulations, or other official guidance. 2011 tax act Read Internal Revenue Bulletins. 2011 tax act Sign up to receive local and national tax news and more by email. 2011 tax act Just click on “subscriptions” above the search box on IRS. 2011 tax act gov and choose from a variety of options. 2011 tax act    Phone. 2011 tax act You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 tax act Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 tax act Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 tax act gov, or download the IRS2Go app. 2011 tax act Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 tax act The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 tax act Most VITA and TCE sites offer free electronic filing. 2011 tax act Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 tax act Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 tax act Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 tax act If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 tax act The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 tax act Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax act Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 tax act The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 tax act Note, the above information is for our automated hotline. 2011 tax act Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 tax act Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 tax act You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 tax act It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 tax act Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 tax act You should receive your order within 10 business days. 2011 tax act Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 tax act If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 tax act Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 tax act The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 tax act These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 tax act    Walk-in. 2011 tax act You can find a selection of forms, publications and services — in-person. 2011 tax act Products. 2011 tax act You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 tax act Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 tax act Services. 2011 tax act You can walk in to your local TAC for face-to-face tax help. 2011 tax act An employee can answer questions about your tax account or help you set up a payment plan. 2011 tax act Before visiting, use the Office Locator tool on IRS. 2011 tax act gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 tax act    Mail. 2011 tax act You can send your order for forms, instructions, and publications to the address below. 2011 tax act You should receive a response within 10 business days after your request is received. 2011 tax act  Internal Revenue Service 1201 N. 2011 tax act Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 tax act The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 tax act Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 tax act   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 tax act We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 tax act You face (or your business is facing) an immediate threat of adverse action. 2011 tax act You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 tax act   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 tax act Here's why we can help: TAS is an independent organization within the IRS. 2011 tax act Our advocates know how to work with the IRS. 2011 tax act Our services are free and tailored to meet your needs. 2011 tax act We have offices in every state, the District of Columbia, and Puerto Rico. 2011 tax act   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 tax act   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 tax act If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 tax act Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2011 tax act Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 tax act Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 tax act Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 2011 tax act The SBA also has publications and videos on a variety of business topics. 2011 tax act The following briefly describes assistance provided by the SBA. 2011 tax act Small Business Development Centers (SBDCs). 2011 tax act   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 2011 tax act Help is available when beginning, improving, or expanding a small business. 2011 tax act Business Information Centers (BICs). 2011 tax act   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2011 tax act BICs also offer one-on-one assistance. 2011 tax act Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 2011 tax act Service Corps of Retired Executives (SCORE). 2011 tax act   SCORE provides small business counseling and training to current and prospective small business owners. 2011 tax act SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. 2011 tax act SCORE also offers a variety of small business workshops. 2011 tax act Internet. 2011 tax act    You can visit the SBA website at www. 2011 tax act sba. 2011 tax act gov. 2011 tax act While visiting the SBA website, you can find a variety of information of interest to small business owners. 2011 tax act Phone. 2011 tax act    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. 2011 tax act Walk-in. 2011 tax act   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2011 tax act To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2011 tax act Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2011 tax act Most of these are available from the Superintendent of Documents at the Government Printing Office. 2011 tax act You can get information and order these publications and pamphlets in several ways. 2011 tax act Internet. 2011 tax act   You can visit the GPO website at  www. 2011 tax act access. 2011 tax act gpo. 2011 tax act gov. 2011 tax act Mail. 2011 tax act   Write to the GPO at the following address. 2011 tax act  Superintendent of Documents U. 2011 tax act S. 2011 tax act Government Printing Office P. 2011 tax act O. 2011 tax act Box 979050 St. 2011 tax act Louis, MO 63917-9000 Phone. 2011 tax act   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. 2011 tax act Prev  Up  Next   Home   More Online Publications