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2013 1040x

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2013 1040x

2013 1040x Publication 908 - Main Content Table of Contents Bankruptcy Code Tax Compliance RequirementsTax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Tax Returns Due After the Bankruptcy Filing Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11Debtor's Election To End Tax Year – Form 1040 Taxes and the Bankruptcy Estate Bankruptcy Estate – Income, Deductions, and Credits Tax Reporting – Chapter 11 Cases Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Tax Return Example – Form 1041 Partnerships and CorporationsFiling Requirements Partnerships Corporations Receiverships Determination of TaxPrompt Determination Requests Court Jurisdiction Over Tax MattersBankruptcy Court Tax Court Federal Tax ClaimsUnsecured Tax Claims Discharge of Unpaid Tax Debt CancellationExclusions Reduction of Tax Attributes Partnerships Corporations Tax Attribute Reduction Example How To Get Tax HelpTaxpayer Advocacy Panel (TAP). 2013 1040x Low Income Taxpayer Clinics (LITCs). 2013 1040x Bankruptcy Code Tax Compliance Requirements Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases The Bankruptcy Code requires chapter 13 debtors to file all required tax returns for tax periods ending within 4 years of the debtor's bankruptcy filing. 2013 1040x All such federal tax returns must be filed with the IRS before the date first set for the first meeting of creditors. 2013 1040x The debtor may request the trustee to hold the meeting open for an additional 120 days to enable the debtor to file the returns (or until the day the returns are due under an automatic IRS extension, if later). 2013 1040x After notice and hearing, the bankruptcy court may extend the period for another 30 days. 2013 1040x Failure to timely file the returns can prevent confirmation of a chapter 13 plan and result in either dismissal of the chapter 13 case or conversion to a chapter 7 case. 2013 1040x Note. 2013 1040x Individual debtors should use their home address when filing Form 1040 with the IRS. 2013 1040x Returns should not be filed “in care of” the trustee's address. 2013 1040x Ordering tax transcripts and copies of returns. 2013 1040x   Trustees may require the debtor to submit copies or transcripts of the debtor's returns as proof of filing. 2013 1040x The debtor can request free transcripts of the debtor's income tax returns by filing Form 4506-T, Request for Transcript of Tax Return, with the IRS or by placing a request on the IRS's free Automated Delivery Service (ADS), available by calling 1-800-829-1040. 2013 1040x If requested through ADS, the transcript will be mailed to the debtor's most current address according to the IRS's records. 2013 1040x Transcripts requested using Form 4506-T may be mailed to any address, including to the attention of the trustee in the debtor's bankruptcy case. 2013 1040x Transcripts are normally mailed within 10 to 15 days of receipt of the request by the IRS. 2013 1040x A transcript contains most of the information on the debtor's filed return, but it is not a copy of the return. 2013 1040x To request a copy of the debtor's filed return, file Form 4506, Request for Copy of Tax Return. 2013 1040x It may take up to 60 days for the IRS to provide the copies after receipt of the debtor's request, and there is a fee of $57. 2013 1040x 00 per tax return for copies of the returns. 2013 1040x Tax Returns Due After the Bankruptcy Filing For debtors filing bankruptcy under all chapters (chapters 7, 11, 12, or 13), the Bankruptcy Code provides that if the debtor does not file a tax return that becomes due after the commencement of the bankruptcy case, or obtain an extension for filing the return before the due date, the taxing authority may request that the bankruptcy court either dismiss the case or convert the case to a case under another chapter of the Bankruptcy Code. 2013 1040x If the debtor does not file the required return or obtain an extension within 90 days after the request is made, the bankruptcy court must dismiss or convert the case. 2013 1040x Tax returns and payment of taxes in chapter 11 cases. 2013 1040x   The Bankruptcy Code provides that a chapter 11 debtor's failure to timely file tax returns and pay taxes owed after the date of the “order for relief” (the bankruptcy petition date in voluntary cases) is cause for dismissal of the chapter 11 case, conversion to a chapter 7 case, or appointment of a chapter 11 trustee. 2013 1040x Disclosure of debtor's return information to trustee. 2013 1040x   In bankruptcy cases filed under chapter 7 or 11 by individuals, the debtor's income tax returns for the year the bankruptcy case begins and for earlier years are, upon written request, open to inspection by or disclosure to the trustee. 2013 1040x If the bankruptcy case was not voluntary, disclosure cannot be made before the bankruptcy court has entered an order for relief, unless the court rules that the disclosure is needed for determining whether relief should be ordered. 2013 1040x    In bankruptcy cases other than those of individuals filing under chapter 7 or 11, the debtor's income tax returns for the current and prior years are, upon written request, open to inspection by or disclosure to the trustee, but only if the IRS finds that the trustee has a material interest that will be affected by information on the return. 2013 1040x Material interest is generally defined as a financial or monetary interest. 2013 1040x Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. 2013 1040x   However, the U. 2013 1040x S. 2013 1040x Trustee (an officer of the Department of Justice, responsible for maintaining and supervising a panel of private trustees for chapter 7 bankruptcy cases) and the standing chapter 13 trustee (the administrator of chapter 13 cases in a specific geographic region) generally do not have a material interest in the debtor’s return or return information. 2013 1040x Disclosure of bankruptcy estate's return information to debtor. 2013 1040x    The bankruptcy estate's tax return(s) are open, upon written request, to inspection by or disclosure to the individual debtor in a chapter 7 or 11 bankruptcy. 2013 1040x Disclosure of the estate's return to the debtor may be necessary to enable the debtor to determine the amount and nature of the tax attributes, if any, that the debtor assumes when the bankruptcy estate terminates. 2013 1040x Individuals in Chapter 12 or 13 Only individuals may file a chapter 13 bankruptcy. 2013 1040x Chapter 13 relief is not available to corporations or partnerships. 2013 1040x The bankruptcy estate is not treated as a separate entity for tax purposes when an individual files a petition under chapter 12 (Adjustment of Debts of a Family Farmer or Fisherman with Regular Annual Income) or 13 (Adjustment of Debts of an Individual with Regular Income) of the Bankruptcy Code. 2013 1040x In these cases the individual continues to file the same federal income tax returns that were filed prior to the bankruptcy petition, Form 1040, U. 2013 1040x S. 2013 1040x Individual Income Tax Return. 2013 1040x On the debtor's individual tax return, Form 1040, report all income received during the entire year and deduct all allowable expenses. 2013 1040x Do not include in income the amount from any debt canceled due to the debtor's bankruptcy. 2013 1040x To the extent the debtor has any losses, credits, or basis in property that were previously reduced as a result of canceled debt, these reductions must be included on the debtor's return. 2013 1040x See Debt Cancellation, later. 2013 1040x Interest on trust accounts in chapter 13 cases. 2013 1040x   In chapter 13 proceedings, do not include interest earned on amounts held by the trustee in trust accounts as income on the debtor's return. 2013 1040x This interest is not available to either the debtor or creditors, it is available only to the trustee for use by the U. 2013 1040x S. 2013 1040x Trustee system. 2013 1040x The interest is also not taxable to the trustee as income. 2013 1040x Individuals in Chapter 7 or 11 When an individual debtor files for bankruptcy under chapter 7 or 11 of the Bankruptcy Code, the bankruptcy estate is treated as a new taxable entity, separate from the individual taxpayer. 2013 1040x The bankruptcy estate in a chapter 7 case is represented by a trustee. 2013 1040x The trustee is appointed to administer the estate and liquidate any nonexempt assets. 2013 1040x In chapter 11 cases, the debtor often remains in control of the assets as a “debtor-in-possession” and acts as the bankruptcy trustee. 2013 1040x However, the bankruptcy court, for cause, may appoint a trustee if such appointment is in the best interests of the creditors and the estate. 2013 1040x During the chapter 7 or 11 bankruptcy, the debtor continues to file an individual tax return on Form 1040. 2013 1040x The bankruptcy trustee files a Form 1041 for the bankruptcy estate. 2013 1040x However, when a debtor in a chapter 11 bankruptcy case remains a debtor-in-possession, he or she must file both a Form 1040 individual return and a Form 1041 estate return for the bankruptcy estate (if return filing requirements are met). 2013 1040x Although a husband and wife may file a joint bankruptcy petition whose bankruptcy estates are jointly administered, the estates are be treated as two separate entities for tax purposes. 2013 1040x Two separate bankruptcy estate income tax returns must be filed (if each spouse separately meets the filing requirements). 2013 1040x For information about determining the tax due and paying tax for a chapter 7 or 11 bankruptcy estate, see Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. 2013 1040x Debtor's Election To End Tax Year – Form 1040 Short tax years. 2013 1040x   An individual debtor in a chapter 7 or 11 case may elect to close the debtor's tax year for the year in which the bankruptcy petition is filed, as of the day before the date on which the bankruptcy case commences. 2013 1040x If the debtor makes this election, the debtor's tax year is divided into 2 short tax years of less than 12 months each. 2013 1040x The first tax year ends on the day before the commencement date and the second tax year begins on the commencement date. 2013 1040x   If the election is made, the debtor's federal income tax liability for the first short tax year becomes an allowable claim against the bankruptcy estate arising before the bankruptcy filing. 2013 1040x Also, the tax liability for the first short tax year is not subject to discharge under the Bankruptcy Code. 2013 1040x    If the debtor does not make an election to end the tax year, the commencement of the bankruptcy case does not affect the debtor's tax year. 2013 1040x Also, no part of the debtor's income tax liability for the year in which the bankruptcy case commences can be collected from the bankruptcy estate. 2013 1040x Note. 2013 1040x The debtor cannot make a short tax year election if no assets, other than exempt property, are in the bankruptcy estate. 2013 1040x Making the Election - Filing Requirements First short tax year. 2013 1040x   The debtor can elect to end the debtor's tax year by filing a return on Form 1040 for the first short tax year. 2013 1040x The return must be filed on or before the 15th day of the fourth full month after the end of that first tax year. 2013 1040x Second short tax year. 2013 1040x   If the debtor elects to end the tax year on the day before filing the bankruptcy case, the debtor must file the return for the first short tax year in the manner discussed above. 2013 1040x   If the debtor makes this election, the debtor must also file a separate Form 1040 for the second short tax year by the regular due date. 2013 1040x To avoid delays in processing the return, write “Second Short Year Return After Section 1398 Election” at the top of the return. 2013 1040x Example. 2013 1040x Jane Doe, an individual calendar year taxpayer, filed a bankruptcy petition under chapter 7 or 11 on May 8, 2012. 2013 1040x If Jane elected to close her tax year at the commencement of her case, Jane's first short year for 2012 runs from January 1 through May 7, 2012. 2013 1040x Jane's second short year runs from May 8, 2012, through December 31, 2012. 2013 1040x To have a timely filed election for the first short year, Jane must file Form 1040 (or an extension of time to file) for the period January 1 through May 7 by September 15. 2013 1040x To avoid delays in processing the return, write “Section 1398 Election” at the top of the return. 2013 1040x The debtor may also make the election by attaching a statement to Form 4868, Automatic Extension of Time to File an U. 2013 1040x S. 2013 1040x Individual Tax Return. 2013 1040x The statement must state that the debtor elects under IRC section 1398(d)(2) to close the debtor's tax year on the day before filing the bankruptcy case. 2013 1040x The debtor must file Form 4868 by the due date of the return for the first short tax year. 2013 1040x The debtor's spouse may also elect to close his or her tax year, see Election by debtor's spouse, below. 2013 1040x Election by debtor's spouse. 2013 1040x   If the debtor is married, the debtor's spouse may join in the election to end the tax year. 2013 1040x If the debtor and spouse make a joint election, the debtor must file a joint return for the first short tax year. 2013 1040x The debtor must elect by the due date for filing the return for the first short tax year. 2013 1040x Once the election is made, it cannot be revoked for the first short tax year. 2013 1040x However, the election does not prevent the debtor and the spouse from filing separate returns for the second short tax year. 2013 1040x Later bankruptcy of spouse. 2013 1040x    If the debtor's spouse files for bankruptcy later in the same year, he or she may also choose to end his or her tax year, regardless of whether he or she joined in the election to end the debtor's tax year. 2013 1040x   As each spouse has a separate bankruptcy, one or both of them may have 3 short tax years in the same calendar year. 2013 1040x If the debtor's spouse joined the debtor's election or if the debtor had not made the election to end the tax year, the debtor can join in the spouse's election. 2013 1040x However, if the debtor made an election and the spouse did not join that election, the debtor cannot then join the spouse's later election. 2013 1040x The debtor and the spouse are precluded from this election because they have different tax years. 2013 1040x This results because the debtor does not have a tax year ending the day before the spouse's filing for bankruptcy, and the debtor cannot file a joint return for a year ending on the day before the spouse's filing of bankruptcy. 2013 1040x Example 1. 2013 1040x Paul and Mary Harris are calendar-year taxpayers. 2013 1040x Paul's voluntary chapter 7 bankruptcy case begins on March 4. 2013 1040x If Paul does not make an election, his tax year does not end on March 3. 2013 1040x If he makes an election, Paul's first tax year is January 1–March 3, and his second tax year begins on March 4. 2013 1040x Mary could join in Paul's election as long as they file a joint return for the tax year January 1–March 3. 2013 1040x They must make the election by July 15, the due date for filing the joint return. 2013 1040x Example 2. 2013 1040x Fred and Ethel Barnes are calendar-year taxpayers. 2013 1040x Fred's voluntary chapter 7 bankruptcy case begins on May 6, and Ethel's bankruptcy case begins on November 1 of the same year. 2013 1040x Ethel could elect to end her tax year on October 31. 2013 1040x If Fred did not elect to end his tax year on May 5, or if he elected to do so but Ethel had not joined in his election, Ethel would have 2 tax years in the same calendar year if she decided to close her tax year. 2013 1040x Her first tax year is January 1–October 31, and her second year is November 1–December 31. 2013 1040x If Fred did not end his tax year as of May 5, he could join in Ethel's election to close her tax year on October 31, but only if they file a joint return for the tax year January 1–October 31. 2013 1040x If Fred elected to end his tax year on May 5, but Ethel did not join in Fred's election, Fred cannot join in Ethel's election to end her tax year on October 31. 2013 1040x Fred and Ethel cannot file a joint return for that short tax year because their tax years preceding October 31 were not the same. 2013 1040x Example 3. 2013 1040x Jack and Karen Thomas are calendar-year taxpayers. 2013 1040x Karen's voluntary chapter 7 bankruptcy case began on April 10, and Jack's voluntary chapter 7 bankruptcy case began on October 3 of the same year. 2013 1040x Karen elected to close her tax year on April 9 and Jack joins in Karen's election. 2013 1040x Under these facts, Jack would have 3 tax years for the same calendar year if he makes the election relating to his own bankruptcy case. 2013 1040x The first tax year would be January 1–April 9; the second, April 10–October 2; and the third, October 3–December 31. 2013 1040x Karen may join in Jack's election if they file a joint return for the second short tax year (April 10–October 2). 2013 1040x If Karen does join in, she would have the same 3 short tax years as Jack. 2013 1040x Also, if Karen joins in Jack's election, they may file a joint return for the third tax year (October 3–December 31), but they are not required to do so. 2013 1040x Annualizing taxable income. 2013 1040x   If the debtor elects to close the tax year, the debtor must annualize taxable income for each short tax year in the same manner a change in annual accounting period is calculated. 2013 1040x See Short Tax Year in Publication 538, for information on how to annualize the debtor's income and to figure the tax for the short tax year. 2013 1040x Dismissal of bankruptcy case. 2013 1040x   If the bankruptcy court later dismisses an individual chapter 7 or 11 case, the bankruptcy estate is no longer treated as a separate taxable entity. 2013 1040x It is as if no bankruptcy estate was created for tax purposes. 2013 1040x In this situation, the debtor must file amended tax returns on Form 1040X, to replace all full or short year individual returns (Form 1040) and bankruptcy estate returns (Form 1041) filed as a result of the bankruptcy case. 2013 1040x Income, deductions, and credits previously reported by the bankruptcy estate must be reported on the debtor's amended returns. 2013 1040x Attach a statement to the amended returns explaining why the debtor is filing an amended return. 2013 1040x Taxes and the Bankruptcy Estate Property of the bankruptcy estate. 2013 1040x   At the commencement of a bankruptcy case a bankruptcy estate is created. 2013 1040x Bankruptcy law determines which of the debtor's assets become part of a bankruptcy estate. 2013 1040x This estate generally includes all of the debtor's legal and equitable interests in property as of the commencement date. 2013 1040x However, there are exceptions and certain property is exempted or excluded from the bankruptcy estate. 2013 1040x Note. 2013 1040x Exempt property and abandoned property are initially part of the bankruptcy estate, but are subsequently removed from the estate. 2013 1040x Excluded property is never included in the estate. 2013 1040x Transfer of assets between debtor and bankruptcy estate. 2013 1040x   The transfer (other than by sale or exchange) of an asset from the debtor to the bankruptcy estate is not treated as a disposition for income tax purposes. 2013 1040x The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits. 2013 1040x For example, the transfer of an installment obligation to the estate would not accelerate gain under the rules for reporting installment sales. 2013 1040x The estate assumes the same basis, holding period, and character of the transferred assets. 2013 1040x Also, the estate generally accounts for the transferred assets in the same manner as debtor. 2013 1040x   When the bankruptcy estate is terminated or dissolved, any resulting transfer (other than by sale or exchange) of the estate's assets back to the debtor is also not treated as a disposition for tax purposes. 2013 1040x The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits to the estate. 2013 1040x Abandoned property. 2013 1040x    The abandonment of property by the estate to the debtor is a nontaxable disposition of property. 2013 1040x If the debtor received abandoned property from the bankruptcy estate, the debtor assumes the same basis in the property that the bankruptcy estate had. 2013 1040x Separate taxable entity. 2013 1040x   When an individual files a bankruptcy petition under chapter 7 or 11, the bankruptcy estate is treated as a separate taxable entity from the debtor. 2013 1040x The court appointed trustee or the debtor-in-possession is responsible for preparing and filing all of the bankruptcy estate's tax returns, including its income tax return on Form 1041, U. 2013 1040x S. 2013 1040x Income Tax Return for Estates and Trusts, and paying its taxes. 2013 1040x The debtor remains responsible for filing his or her own returns on Form 1040, U. 2013 1040x S. 2013 1040x Individual Income Tax Return, and paying taxes on income that does not belong to the estate. 2013 1040x Employer identification number. 2013 1040x   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. 2013 1040x The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. 2013 1040x See Employer identification number, under Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. 2013 1040x    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. 2013 1040x Income, deductions, and credits – Form 1040. 2013 1040x   In an individual chapter 7 or 11 bankruptcy case, do not include the income, deductions, and credits that belong to the bankruptcy estate on the debtor's individual income tax return (Form 1040). 2013 1040x Also, do not include as income on the debtor's return the amount of any debt canceled by reason of the bankruptcy discharge. 2013 1040x The bankruptcy estate must reduce certain losses, credits, and the basis in property (to the extent of these items) by the amount of canceled debt. 2013 1040x See Debt Cancellation, below. 2013 1040x Note. 2013 1040x The debtor may not be able to claim certain deductions available to the bankruptcy estate such as administrative expenses. 2013 1040x Additionally, the bankruptcy exclusion cannot be used to exclude income from a cancelled debt if the discharge of indebtedness was not within the bankruptcy case, even though the debtor was under the bankruptcy court's protection at the time. 2013 1040x However, other exclusions, such as the insolvency exclusion, may apply. 2013 1040x Bankruptcy Estate – Income, Deductions, and Credits Bankruptcy Estate Income Income of the estate in individual chapter 7 cases. 2013 1040x    The gross income of the bankruptcy estate includes gross income of the debtor to which the estate is entitled under the Bankruptcy Code. 2013 1040x Gross income also includes income generated by the bankruptcy estate from property of the estate after the commencement of the case. 2013 1040x   Gross income of the bankruptcy estate does not include amounts received or accrued by the debtor before the commencement of the case. 2013 1040x Additionally, in chapter 7 cases, gross income of the bankruptcy estate does not include any income that the debtor earns after the date of the bankruptcy petition. 2013 1040x Income of the estate in individual chapter 11 cases. 2013 1040x    In chapter 11 cases, under IRC section 1398(e)(1), gross income of the bankruptcy estate includes income that the debtor earns for services performed after the bankruptcy petition date. 2013 1040x Also, earnings from services performed by an individual debtor after the commencement of the chapter 11 case are property of the bankruptcy estate under section 1115 of the Bankruptcy Code (11 U. 2013 1040x S. 2013 1040x C. 2013 1040x section 1115). 2013 1040x Note. 2013 1040x A debtor-in-possession may be compensated by the estate for managing or operating a trade or business that the debtor conducted before the commencement of the bankruptcy case. 2013 1040x Such payments should be reported by the debtor as miscellaneous income on his or her individual income tax return (Form 1040). 2013 1040x Amounts paid by the estate to the debtor-in-possession for managing or operating the trade or business may qualify as administrative expenses of the estate. 2013 1040x See Administrative expenses, below. 2013 1040x Conversion or dismissal of chapter 11 cases. 2013 1040x   If a chapter 11 case is converted to a chapter 13 case, the chapter 13 estate is not a separate taxable entity and earnings from post-conversion services and income from property of the estate realized after the conversion to chapter 13 are taxed to the debtor. 2013 1040x If the chapter 11 case is converted to a chapter 7 case, 11 U. 2013 1040x S. 2013 1040x C. 2013 1040x section 1115 does not apply after conversion and: Earnings from post-conversion services will be taxed to the debtor, rather than the estate, and The property of the chapter 11 estate will become property of the chapter 7 estate. 2013 1040x Any income on this property will be taxed to the estate even if the income is realized after the conversion to chapter 7. 2013 1040x If a chapter 11 case is dismissed, the debtor is treated as if the bankruptcy case had never been filed and as if no bankruptcy estate had been created. 2013 1040x Bankruptcy Estate Deductions and Credits A bankruptcy estate deducts expenses incurred in a trade, business, or activity, and uses credits in the same way the debtor would have deducted or credited them had he or she continued operations. 2013 1040x Note. 2013 1040x Expenses may be disallowed under other provisions of the IRC (such as the disallowance of certain capital expenditures or expenses relating to tax-exempt interest). 2013 1040x Administrative expenses. 2013 1040x   Allowable expenses include administrative expenses. 2013 1040x    Administrative expenses can only be deducted by the estate, never by the debtor. 2013 1040x   The bankruptcy estate is allowed deductions for bankruptcy administrative expenses and fees, including accounting fees, attorney fees, and court costs. 2013 1040x These expenses are deductible on Form 1040, Schedule A as miscellaneous itemized deductions not subject to the 2% floor on miscellaneous itemized deductions, because they would not have been incurred if property had not been held by the bankruptcy estate. 2013 1040x See IRC section 67(e). 2013 1040x Administrative expenses of the bankruptcy estate attributable to conducting a trade or business for the production of estate rents or royalties are deductible in arriving at adjusted gross income on Form 1040, Schedules C, E, and F. 2013 1040x Note. 2013 1040x The bankruptcy estate uses Form 1041 as a transmittal for the tax return prepared using Form 1040 and its schedules. 2013 1040x See Transmittal for Form 1040 under Tax Return Filing Requirements and Payment of Tax, later. 2013 1040x Administrative expense loss. 2013 1040x   If the administrative expenses of the bankruptcy estate are more than its gross income for a tax year, the excess amount may be carried back 3 years and forward 7 years. 2013 1040x The amounts can only be carried to a tax year of the estate and never to a debtor's tax year. 2013 1040x The excess amount to be carried back or forward is treated like a net operating loss (NOL) and must first be carried back to the earliest year possible. 2013 1040x For a discussion of NOLs, see Publication 536. 2013 1040x Attribute carryovers. 2013 1040x   The bankruptcy estate may use its tax attributes the same way that the debtor would have used them. 2013 1040x These items are determined as of the first day of the debtor's tax year in which the bankruptcy case begins. 2013 1040x The bankruptcy estate assumes the following tax attributes from the debtor: NOL carryovers, Carryovers of excess charitable contributions, Recovery of tax benefit items, Credit carryovers, Capital loss carryovers, Basis, holding period, and character of assets, Method of accounting, Passive activity loss and credit carryovers, Unused at-risk deductions, and Other tax attributes provided in the regulations. 2013 1040x   Certain tax attributes of the bankruptcy estate must be reduced by the amount of income that was previously excluded as a result of cancellation of debt during the bankruptcy proceeding. 2013 1040x See Debt Cancellation, later. 2013 1040x   When the bankruptcy estate is terminated (for example, when the case ends), the debtor assumes any remaining tax attributes previously taken over by the bankruptcy estate. 2013 1040x The debtor also generally assumes any of the tax attributes, listed above, that arose during the administration of the bankruptcy estate. 2013 1040x Note. 2013 1040x The debtor does not assume the bankruptcy estate's administrative expense losses because they cannot be used by an individual taxpayer filing Form 1040. 2013 1040x See Administrative expense loss, above. 2013 1040x Passive and at-risk activities. 2013 1040x   For bankruptcy cases beginning after November 8, 1992, passive activity carryover losses and credits and unused at-risk deductions are treated as tax attributes passing from the debtor to the bankruptcy estate, which the estate then passes back to the debtor when the bankruptcy estate terminates. 2013 1040x Additionally, transfers to the debtor (other than by sale or exchange) of interests in passive or at-risk activities are treated as non-taxable exchanges. 2013 1040x These transfers include the return of exempt property and abandonment of estate property to the debtor. 2013 1040x Carrybacks from the debtor's activities. 2013 1040x   The debtor cannot carry back any NOL or credit carryback from a tax year ending after the bankruptcy case has begun to any tax year ending before the case began. 2013 1040x Carrybacks from the bankruptcy estate. 2013 1040x   If the bankruptcy estate has an NOL that did not pass to the estate from the debtor under the attribute carryover rules, the estate can carry the loss back not only to its own earlier tax years but also to the debtor's tax years before the year the bankruptcy case began. 2013 1040x The estate may also carry back excess credits, such as the general business credit, to the pre-bankruptcy tax years. 2013 1040x Tax Reporting – Chapter 11 Cases Allocation of income and credits on information returns and required statement for returns for individual chapter 11 cases. 2013 1040x    In chapter 11 cases, when an employer issues a Form W-2 reporting all of the debtor's wages, salary, or other compensation for a calendar year, and a portion of the earnings represent post-petition services includible in the estate's gross income, the Form W-2 amounts must be allocated between the estate and the debtor. 2013 1040x The debtor-in-possession or trustee must allocate the income amount reported in box 1 and the income tax withheld reported in box 2 between the debtor and the estate. 2013 1040x These allocations must reflect that the debtor's gross earnings from post-petition services and gross income from post-petition property are, generally, includible in the estate's gross income and not the debtor's gross income. 2013 1040x The debtor and trustee may use a simple percentage method to allocate income and income tax withheld. 2013 1040x The same method must be used to allocate the income and the withheld tax. 2013 1040x Example. 2013 1040x If 20% of the wages reported on Form W-2 for a calendar year were earned after the commencement of the case and are included in the estate's gross income, 20% of the withheld income tax reported on Form W-2 must also be claimed as a credit on the estate's income tax return. 2013 1040x Likewise, 80% of wages must be reported by the debtor and 80% of the income tax withheld must be claimed as a credit on the debtor's income tax return. 2013 1040x See IRC section 31(a). 2013 1040x   If information returns are issued to the debtor for gross income, gross proceeds, or other reportable payments that should have been reported to the bankruptcy estate, the debtor-in-possession or trustee must allocate the improperly reported income in a reasonable manner between the debtor and the estate. 2013 1040x In general, the allocation must ensure that any income and income tax withheld attributable to the post-petition period is reported on the estate's return, and any income and income tax withheld attributable to the pre-petition period is reported on the debtor's return. 2013 1040x    IRS Notice 2006-83 requires the debtor to attach a statement to his or her individual income tax return (Form 1040) stating that the return is filed subject to a chapter 11 bankruptcy case. 2013 1040x The statement must also: Show the allocations of income and income tax withheld, Describe the method used to allocate income and income tax withheld, and List the filing date of the bankruptcy case, the bankruptcy court in which the case is pending, the bankruptcy court case number, and the bankruptcy estate's EIN. 2013 1040x Note. 2013 1040x The debtor-in-possession or trustee must attach a similar statement to the bankruptcy estate's income tax return (Form 1041). 2013 1040x   The model Notice 2006-83 Statement, shown above, may be used by debtors, debtors-in-possession, and trustees to satisfy the reporting requirement. 2013 1040x Self-employment taxes in individual chapter 11 cases. 2013 1040x   IRC section 1401 imposes a tax upon the self-employment income, that is, the net earnings from self-employment of an individual. 2013 1040x Net earnings from self-employment are equal to the gross income derived by an individual from any trade or business carried on by such individual, less deductions attributable to the business. 2013 1040x   Neither section 1115 of the Bankruptcy Code nor IRC section 1398 addresses the application of self-employment tax to the post-petition earnings of the individual debtor. 2013 1040x Therefore, if the debtor continues to derive gross income from the performance of services as a self-employed individual after the commencement of the bankruptcy case, the debtor must continue to report the debtor's self-employment income on Schedule SE (Form 1040) of the debtor's income tax return. 2013 1040x This schedule includes self-employment income earned post-petition and the attributable deductions. 2013 1040x The debtor must pay any self-employment tax imposed by IRC section 1401. 2013 1040x Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. 2013 1040x   In chapter 11 cases, post-petition wages earned by a debtor are generally treated as gross income of the estate. 2013 1040x However, section 1115 of the Bankruptcy Code (11 U. 2013 1040x S. 2013 1040x C. 2013 1040x section 1115) does not affect the determination of what are deemed wages for Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, or Federal Income Tax Withholding purposes. 2013 1040x See Notice 2006-83. 2013 1040x   The reporting and withholding obligations of a debtor's employer also do not change. 2013 1040x An employer should continue to report the wages and tax withholding on a Form W-2 issued under the debtor's name and social security number. 2013 1040x Notice to persons required to file information returns (other than Form W-2, Wage and Tax Statement) in individual chapter 11 cases. 2013 1040x   Within a reasonable time after the commencement of a chapter 11 bankruptcy case, the trustee or debtor-in-possession should provide notification of the bankruptcy estate's EIN to all persons (or entities) that are required to file information returns for the bankruptcy estate's gross income, gross proceeds, or other types of reportable payments. 2013 1040x See IRC section 6109(a)(2). 2013 1040x As these payments are the property of the estate under section 1115 of the Bankruptcy Code, the payors should report the gross income, gross proceeds, or other reportable payments on the appropriate information return using the estate's name and EIN as required under the IRC and regulations (see IRC sections 6041 through 6049). 2013 1040x   The trustee or debtor-in-possession should not, however, provide the EIN to a person (or entity) filing Form W-2 reporting the debtor's wages or other compensation, as section 1115 of the Bankruptcy Code does not affect the determination of what constitutes wages for purposes of federal income tax withholding or FICA. 2013 1040x See Notice 2006-83. 2013 1040x An employer should continue to report all wage income and tax withholding, both pre-petition and post-petition, on a Form W-2 to the debtor under the debtor's social security number. 2013 1040x   The debtor in a chapter 11 case is not required to file a new Form W-4 with an employer solely because the debtor filed a chapter 11 case and the post-petition wages are includible in the estate's income and not the debtor's income. 2013 1040x However, a new Form W-4 may be necessary if the debtor is no longer entitled to claim the same number of allowances previously claimed because certain deductions or credits now belong to the estate. 2013 1040x See Employment Tax Regulations section 31. 2013 1040x 3402(f)(2)-1. 2013 1040x Additionally, the debtor may wish to file a new Form W-4 to increase the income tax withheld from post-petition wages allocated to the estate to avoid having to make estimated tax payments for the estate. 2013 1040x See IRC section 6654(a). 2013 1040x Notice required in converted and dismissed cases. 2013 1040x   When a chapter 11 bankruptcy case is closed, dismissed, or converted to a chapter 12 or 13 case, the bankruptcy estate ends as a separate taxable entity. 2013 1040x The debtor should, within a reasonable time, send notice of such event to the persons (or entities) previously notified of the bankruptcy case. 2013 1040x This helps to ensure that gross income, proceeds, and other reportable payments realized after the event are reported to the debtor under the correct TIN rather than to the estate. 2013 1040x   When a chapter 11 case is converted to a chapter 7 case, the bankruptcy estate will continue to exist as a separate taxable entity. 2013 1040x Gross income (other than post-conversion income from the debtor's services), gross proceeds, or other reportable payments should continue to be reported to the estate if they are property of the chapter 7 estate. 2013 1040x However, income from services performed by the debtor after conversion of the case to chapter 7 is not property of the chapter 7 estate. 2013 1040x After the conversion, the debtor should notify payors required to report the debtor's nonemployee compensation that compensation earned after the conversion should be reported using the debtor's name and TIN, not the estate's name and EIN. 2013 1040x Employment taxes. 2013 1040x   The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. 2013 1040x See Publication 15, Circular E, Employer's Tax Guide, for details on employer tax responsibilities. 2013 1040x   The trustee also has the duty to prepare and file Forms W-2 for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. 2013 1040x For a further discussion of employment taxes, see Employment Taxes, later. 2013 1040x Notice 2006-83 Statement Pending Bankruptcy Case The taxpayer, , filed a bankruptcy petition under chapter 11 of the Bankruptcy Code in the bankruptcy court for the District of . 2013 1040x The bankruptcy court case number is . 2013 1040x Gross income, and withheld federal income tax, reported on Form W-2, Forms 1099, Schedule K-1, and other information returns received under the taxpayer's name and social security number (or other taxpayer identification number) are allocated between the taxpayer's TIN and the bankruptcy estate's EIN as follows, using [describe allocation method]:. 2013 1040x   Year Taxpayer   Estate 1. 2013 1040x Form W-2, Payor: $   $     Withheld income tax shown on Form W-2 $   $   2. 2013 1040x Form 1099-INT Payor: $   $     Withheld income tax (if any) shown on Form 1099-INT $   $   3. 2013 1040x Form 1099-DIV Payor: $   $     Withheld income tax (if any) shown on Form 1099-DIV $   $   4. 2013 1040x Form 1099-MISC Payor: $   $     Withheld income tax (if any) shown on Form 1099-MISC $   $   Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Filing Requirements Filing threshold. 2013 1040x   If the bankruptcy estate has gross income that meets or exceeds the minimum amount required for filing, the trustee or debtor-in-possession must file an income tax return on Form 1041. 2013 1040x This amount is equal to the sum of the personal exemption amount plus the basic standard deduction for a married individual filing separately. 2013 1040x   For 2012, the threshold filing amount for a bankruptcy estate is $9,750 (the sum of the $3,800 personal exemption plus the $5,950 standard deduction for married individuals filing separately). 2013 1040x   These amounts are generally adjusted annually. 2013 1040x See the present year Form 1041 Instructions at www. 2013 1040x irs. 2013 1040x gov/form1041 for the current dollar amounts. 2013 1040x Accounting period. 2013 1040x   A bankruptcy estate may have a fiscal year. 2013 1040x However, this period cannot be longer than 12 months. 2013 1040x Change of accounting period. 2013 1040x   The bankruptcy estate may change its accounting period (tax year) once without IRS approval. 2013 1040x This rule allows the bankruptcy trustee to close the estate's tax year early, before the expected termination of the bankruptcy estate. 2013 1040x The trustee can then file a return for the first short tax year to get a quick determination of the estate's tax liability. 2013 1040x Employer identification number. 2013 1040x   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. 2013 1040x The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. 2013 1040x    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. 2013 1040x   Obtain an EIN for a bankruptcy estate by applying: Online by clicking on the EIN link at www. 2013 1040x irs. 2013 1040x gov/businesses/small. 2013 1040x The EIN is issued immediately once the application information is validated. 2013 1040x By telephone at 1-800-829-4933 from 7:00 a. 2013 1040x m. 2013 1040x to 7:00 p. 2013 1040x m. 2013 1040x in the trustee's or debtor-in-possession's local time zone. 2013 1040x Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone, or By mailing or faxing Form SS-4, Application for Employer Identification Number. 2013 1040x   If the trustee or debtor-in-possession has not received the bankruptcy estate's EIN by the time the return is due, write “Applied for” and the date you applied in the space for the EIN. 2013 1040x For more details, see Pub. 2013 1040x 583, Starting a Business and Keeping Records. 2013 1040x   Trustees representing ten or more bankruptcy estates (other than estates that will be filing employment or excise tax returns) may request a series or block of EINs. 2013 1040x Figuring tax due. 2013 1040x   The bankruptcy estate figures its taxable income the same way an individual figures taxable income. 2013 1040x However, the estate uses the tax rates for a married individual filing separately to calculate the tax on its taxable income. 2013 1040x The estate is entitled to one personal exemption and may either itemize deductions or take the basic standard deduction for a married individual filing a separate return. 2013 1040x The estate cannot take the higher standard deduction allowed for married persons filing separately who are 65 or older or blind. 2013 1040x Tax rate schedule. 2013 1040x The tax on income for bankruptcy estates is calculated using the tax rate schedule for Married Individuals Filing Separately not the Estates and Trusts tax rate schedule. 2013 1040x When to file. 2013 1040x   Calendar year bankruptcy estates must file Form 1041 by April 15th. 2013 1040x Fiscal year bankruptcy estates must file on or before the 15th day of the 4th month following the close of its tax year. 2013 1040x For example, an estate that has a tax year that ends on June 30th must file Form 1041 by October 15th of the tax year. 2013 1040x If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. 2013 1040x Note. 2013 1040x The bankruptcy estate is allowed an automatic 6-month extension of time to file the bankruptcy estate tax return upon filing the required application, Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. 2013 1040x Transmittal for Form 1040. 2013 1040x   Form 1041 is used as a transmittal for Form 1040. 2013 1040x If a return is required, the trustee or debtor-in-possession must complete the identification area at the top of Form 1041 and indicate the chapter under which the bankruptcy estate filed, either chapter 7 or chapter 11. 2013 1040x   Prepare the bankruptcy estate's return by completing Form 1040. 2013 1040x In the top margin of Form 1040, write “Attachment to Form 1041 —DO NOT DETACH. 2013 1040x ” Then, attach Form 1040 to the Form 1041 transmittal. 2013 1040x Enter the tax and payment amounts on lines 23 through 29 of Form 1041, then sign and date the return. 2013 1040x An example of a bankruptcy estate's tax return is prepared below. 2013 1040x Note. 2013 1040x The filing of the bankruptcy estate's tax return does not relieve a debtor from the requirement to file his or her individual tax return on Form 1040. 2013 1040x Payment of Tax Due Payment methods. 2013 1040x   Payment of tax due may be made by check or money order or by credit or debit card. 2013 1040x For information on how to make payments electronically by credit or debit card, go to irs. 2013 1040x gov/e-pay. 2013 1040x      Payments may also be made electronically using the Electronic Federal Tax Payment System (EFTPS), a free tax payment system that allows you to make payments online or by phone. 2013 1040x To enroll in EFTPS, go to eftps. 2013 1040x gov or call 1-800-555-4477. 2013 1040x For more information see Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 2013 1040x Payment voucher – Form 1041-V. 2013 1040x   Form 1041-V accompanies payments made by check or money order for Form 1041. 2013 1040x The voucher includes information about the bankruptcy estate, including the name of the bankruptcy estate, trustee, EIN, and amount due. 2013 1040x Using Form 1041-V assists the IRS in processing the payment more accurately and efficiently. 2013 1040x We recommend the use of Form 1041-V; however, there is no penalty if the voucher is not used. 2013 1040x Estimated tax – Form 1041-ES. 2013 1040x   In most cases, the trustee or debtor-in-possession must pay any required estimated tax due for the bankruptcy estate. 2013 1040x See the Form 1041-ES Instructions for information on the minimum threshold amount required for filing Form 1041-ES, paying the estimated tax, and exceptions to filing. 2013 1040x Employment Taxes The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. 2013 1040x Until these employment taxes are deposited as required by the IRC, they should be set aside in a separate bank account to ensure that funds are available to satisfy the liability. 2013 1040x If the employment taxes are not paid as required, the trustee may be held personally liable for payment of the taxes. 2013 1040x   See Publication 15, (Circular E), Employer's Tax Guide, for details on employer tax responsibilities. 2013 1040x Also see IRS Notice 931, Deposit Requirements for Employment Taxes, for details on the deposit rules, including the requirement that federal employment tax deposits be made by electronic funds transfer. 2013 1040x The trustee also has a duty to prepare and file Forms W-2, Wage and Tax Statement, for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. 2013 1040x If the debtor fails to prepare and file Forms W-2 for wages paid before bankruptcy, the trustee should instruct the employees to file a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2013 1040x , with their individual income tax returns. 2013 1040x Tax Return Example – Form 1041 This publication is not revised annually. 2013 1040x Future changes to the forms and their instructions may not be reflected in this example. 2013 1040x Note. 2013 1040x The following return was prepared for tax year 2011. 2013 1040x In 2011, the threshold filing amount for a bankruptcy estate was $9,500 (the sum of the $3,700 personal exemption plus the $5,800 standard deduction for married individuals filing separately). 2013 1040x Facts and circumstances. 2013 1040x   On December 15, 2010, Thomas Smith filed a bankruptcy petition under chapter 7. 2013 1040x Joan Black was appointed trustee to administer the bankruptcy estate and to distribute the assets. 2013 1040x   The estate received the following assets from Mr. 2013 1040x Smith: A $100,000 certificate of deposit, Commercial rental real estate with a fair market value (FMV) of $280,000, and His personal residence with an FMV of $200,000. 2013 1040x   Also, the estate received a $251,500 capital loss carryover. 2013 1040x   Mr. 2013 1040x Smith's bankruptcy case was closed on December 31, 2011. 2013 1040x During 2011, Mr. 2013 1040x Smith was relieved of $70,000 of debt by the bankruptcy court. 2013 1040x The estate chose a calendar year as its tax year. 2013 1040x Joan, the trustee, reviews the estate's transactions and reports the taxable events on the estate's final return. 2013 1040x Schedule B (Form 1040). 2013 1040x    The certificate of deposit earned $5,500 of interest during 2011. 2013 1040x Joan reports this interest on Schedule B. 2013 1040x She completes this schedule and enters the result on Form 1040. 2013 1040x Form 4562. 2013 1040x   Joan enters the depreciation allowed on Form 4562. 2013 1040x She completes the form and enters the result on Schedule E. 2013 1040x Schedule E (Form 1040). 2013 1040x   The commercial real estate was rented through the date of sale. 2013 1040x Joan reports the income and expenses on Schedule E. 2013 1040x She enters the net income on Form 1040. 2013 1040x Form 4797. 2013 1040x   The commercial real estate was sold on July 1, 2011, for $280,000. 2013 1040x The property was purchased in 2001 at a cost of $250,000. 2013 1040x The total depreciation allowable as of the date of sale was $120,000. 2013 1040x Additionally, $25,000 of selling expenses were incurred. 2013 1040x Joan reports the gain or loss from the sale on Form 4797. 2013 1040x She completes the form and enters the gain on Schedule D (Form 1040). 2013 1040x   Mr. 2013 1040x Smith's former residence was sold on September 30, 2011. 2013 1040x The sale price was $200,000, the selling expenses were $20,000, and his adjusted basis was $130,000. 2013 1040x This sale is excluded from gross income under IRC section 121. 2013 1040x Note. 2013 1040x Gains from the sale of personal residences are excluded from gross income up to $250,000 under IRC section 121 ($500,000 for married couples filing a joint return). 2013 1040x Bankruptcy estates succeed to this exclusion at the commencement of the case. 2013 1040x See Regulation section 1. 2013 1040x 1398-3. 2013 1040x Schedule D (Form 1040). 2013 1040x   Joan completes Schedule D, taking into account the $250,000 capital loss carryover from 2010 ($251,500 transferred to the estate minus $1,500 used on the estate's 2010 return). 2013 1040x She enters the results on Form 1040. 2013 1040x Form 1040, page 1. 2013 1040x   Joan completes page 1 of the Form 1040 and enters the adjusted gross income on the first line of Form 1040, page 2. 2013 1040x Schedule A (Form 1040). 2013 1040x   During 2011, the estate paid mortgage interest and real property tax on Mr. 2013 1040x Smith's former residence. 2013 1040x It also paid income tax to the state. 2013 1040x Joan enters the mortgage interest, real estate tax, and income tax on Schedule A. 2013 1040x Also, she reports the bankruptcy estate's administrative expenses as a miscellaneous deduction not subject to the 2% floor on miscellaneous itemized deductions. 2013 1040x She completes the Schedule A and enters the result on page 2 of Form 1040. 2013 1040x Form 1040, page 2. 2013 1040x   Joan determines the estate's taxable income and figures its tax using the tax rate schedule for married filing separately. 2013 1040x She then enters the estate's estimated tax payments and figures the amount the estate still owes. 2013 1040x Form 982. 2013 1040x   Joan completes the Schedule D Tax Worksheet to figure the capital loss carryover. 2013 1040x Because $70,000 of debt was canceled, Joan must reduce the tax attributes of the estate by the amount of the canceled debt. 2013 1040x See Debt Cancellation, later. 2013 1040x After the bankruptcy case ends, Mr. 2013 1040x Smith will assume the estate's tax attributes. 2013 1040x Mr. 2013 1040x Smith will assume a capital loss carryover of $53,500 ($123,500 carryover minus the $70,000 attribute reduction) for use in preparation of his individual tax return (Form 1040). 2013 1040x Note. 2013 1040x If the bankruptcy estate had continued, the capital loss carryover would be available to the bankruptcy estate for the 2012 tax year. 2013 1040x Form 1041. 2013 1040x   Joan enters the total tax, estimated tax payments, and tax due from Form 1040 on Form 1041. 2013 1040x She completes the identification area at the top of Form 1041, then signs and dates the return as the trustee on behalf of the bankruptcy estate. 2013 1040x This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Form 1040 - page 1 This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Form 1040 - page 2 This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Schedule A This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Schedule B This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Schedule D This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Schedule E This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Form 4797 - page 1 This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Form 2119 This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Form 4797 - page 2 This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Form 4562 This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Capital Loss Carryover Worksheet This image is too large to be displayed in the current screen. 2013 1040x Please click the link to view the image. 2013 1040x Sample Form 982 Capital Loss Carryover Worksheet—Lines 6 and 14 Use this worksheet to figure your capital loss carryovers from 2010 to 2011 if your 2010 Schedule D, line 21, is a loss and (a) that loss is a smaller loss than the loss on your 2010 Schedule D, line 16, or (b) the amount on your 2010 Form 1040, line 41 (or your 2010 Form 1040NR, line 38, if applicable) is less than zero. 2013 1040x Otherwise, you do not have any carryovers. 2013 1040x 1. 2013 1040x Enter the amount from your 2010 Form 1040, line 41, or Form 1040NR, line 38. 2013 1040x If a loss, enclose the amount in parentheses 1. 2013 1040x 19,880   2. 2013 1040x Enter the loss from your 2010 Schedule D, line 21, as a positive amount 2. 2013 1040x 1,500   3. 2013 1040x Combine lines 1 and 2. 2013 1040x If zero or less, enter -0- 3. 2013 1040x 21,380   4. 2013 1040x Enter the smaller of line 2 or line 3 4. 2013 1040x 1,500     If line 7 of your 2010 Schedule D is a loss, go to line 5; otherwise, enter -0- on line 5 and go to line 9. 2013 1040x       5. 2013 1040x Enter the loss from your 2010 Schedule D, line 7, as a positive amount 5. 2013 1040x 0   6. 2013 1040x Enter any gain from your 2010 Schedule D, line 15. 2013 1040x If a loss, enter -0- 6. 2013 1040x         7. 2013 1040x Add lines 4 and 6 7. 2013 1040x 1,500   8. 2013 1040x Short-term capital loss carryover for 2011. 2013 1040x Subtract line 7 from line 5. 2013 1040x If zero or less, enter -0-. 2013 1040x If more than zero, also enter this amount on Schedule D, line 6 8. 2013 1040x 0     If line 15 of your 2010 Schedule D is a loss, go to line 9; otherwise, skip lines 9 through 13. 2013 1040x       9. 2013 1040x Enter the loss from your 2010 Schedule D, line 15, as a positive amount 9. 2013 1040x 251,500   10. 2013 1040x Enter any gain from your 2010 Schedule D, line 7. 2013 1040x If a loss, enter -0- 10. 2013 1040x 0       11. 2013 1040x Subtract line 5 from line 4. 2013 1040x If zero or less, enter -0- 11. 2013 1040x 1,500       12. 2013 1040x Add lines 10 and 11 12. 2013 1040x 1,500   13. 2013 1040x Long-term capital loss carryover for 2011. 2013 1040x Subtract line 12 from line 9. 2013 1040x If zero or less, enter -0-. 2013 1040x If more than zero, also enter this amount on Schedule D, line 14 13. 2013 1040x 250,000                       Partnerships and Corporations Filing Requirements A separate taxable estate is not created when a partnership or corporation files a bankruptcy petition and their tax return filing requirements do not change. 2013 1040x The debtor-in-possession, court appointed trustee, assignee, or receiver must file the entity's income tax returns on Form 1065, Form 1120 or, Form 1120S. 2013 1040x In cases where a trustee or receiver is not appointed, the debtor-in-possession continues business operations and remains in possession of the business' property during the bankruptcy proceeding. 2013 1040x The debtor-in-possession, rather than the general partner of a partnership or corporate officer of a corporation, assumes the fiduciary responsibility to file the business' tax returns. 2013 1040x Partnerships The filing requirements for a partnership in a bankruptcy proceeding do not change. 2013 1040x However, the responsibility to file the required returns becomes that of the court appointed trustee, receiver, or debtor-in-possession. 2013 1040x A partnership's debt that is canceled as a result of the bankruptcy proceeding is not included in the partnership's income. 2013 1040x However, It may or may not be included in the individual partners' income. 2013 1040x See Partnerships, below under Debt Cancellation. 2013 1040x Corporations The filing requirements for a corporation in a bankruptcy proceeding also do not change. 2013 1040x A bankruptcy trustee, receiver, or debtor-in-possession, having possession of or holding title to substantially all of the property or business operations of the debtor corporation, must file the debtor's corporate income tax return for the tax year. 2013 1040x The following discussion only highlights bankruptcy tax rules applying to corporations. 2013 1040x The complex details of corporate bankruptcy reorganizations are beyond the scope of this publication. 2013 1040x Therefore, you may wish to seek the help of a professional tax advisor. 2013 1040x See Corporations under Debt Cancellation for information about a corporation's debt canceled in a bankruptcy proceeding. 2013 1040x Tax-Free Reorganizations The tax-free reorganization provisions of the Internal Revenue Code allow a corporation to transfer all or part of its assets to another corporation in a bankruptcy under title 11 of the United States Code or in a similar case. 2013 1040x However, under the reorganization plan, the stock or securities of the corporation to which the assets are transferred must be distributed in a transaction that qualifies under IRC section 354, 355, or 356. 2013 1040x A “similar case” includes a receivership, foreclosure, or other similar proceeding in a federal or state court. 2013 1040x In these cases, any party to the reorganization must be under the jurisdiction of the court and the transfer of assets under the plan of reorganization must be approved by the court. 2013 1040x In a receivership, foreclosure, or similar proceeding before a federal or state agency involving certain financial institutions, the agency is treated as a court. 2013 1040x Generally, IRC section 354 provides that no gain or loss is recognized if a corporation's stock is exchanged solely for stock or securities in a corporation that is a party to the reorganization under a qualifying reorganization plan. 2013 1040x In this case, shareholders in the bankrupt corporation would recognize no gain or loss if they exchange their stock solely for stock or securities of the corporation acquiring the bankrupt corporation's assets. 2013 1040x IRC section 355 generally provides that no gain or loss is recognized by a shareholder if a corporation distributes solely stock or securities of another corporation that the distributing corporation controls immediately before the distribution. 2013 1040x IRC section 356 allows tax-free exchanges in situations that would qualify under IRC section 354 or 355, except that other property or money, in addition to the permitted stock or securities, is received by the shareholder. 2013 1040x In this situation, gain is recognized by the shareholder, but only to the extent of the money and the FMV of the other property received. 2013 1040x No loss is recognized in this situation. 2013 1040x Exemption from tax return filing A trustee, receiver, or assignee of a corporation in bankruptcy, receivership, or in the process of dissolving, may apply to the IRS for relief from filing federal income tax returns for the corporation. 2013 1040x To qualify, the corporation must have ceased business operations and have no assets nor income for the tax year. 2013 1040x The exemption request must be submitted to the local IRS Insolvency Office handling the case. 2013 1040x The request to the IRS must include the name, address, and EIN of the corporation and a statement of the facts (with any supporting documents) showing why the debtor needs relief from the filing requirements. 2013 1040x The request must also include the following statement: “I hereby request relief from filing federal income tax returns for tax years ending _____ for the above-named corporation and declare under penalties of perjury that to the best of my knowledge and belief the information contained herein is correct. 2013 1040x ” The statement must be signed by the trustee, receiver or assignee. 2013 1040x The statement must also include notice of appointment to act on behalf of the corporation (this is not required for bankruptcy trustees or debtors-in-possession). 2013 1040x The IRS will act on your request within 90 days. 2013 1040x Disclosure of return information to trustee. 2013 1040x   Upon written request, current and earlier returns of the debtor are open to inspection by or disclosure to the trustee or receiver. 2013 1040x However, in bankruptcy cases other than those of individuals filing under chapter 7 or 11, such as a corporate bankruptcy, the IRS must find that the trustee has a material interest that will be affected by information on the return. 2013 1040x Material interest is generally defined as a financial or monetary interest. 2013 1040x Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. 2013 1040x Receiverships Court-established receiverships sometimes arise in connection with bankruptcies. 2013 1040x Certain court-established receiverships should be treated as qualified settlement funds ("QSFs") for purposes of IRC section 468B and the underlying Treasury Regulations. 2013 1040x QSFs are required to file an annual income tax return, Form 1120-SF, U. 2013 1040x S. 2013 1040x Income Tax Return for Settlement Funds. 2013 1040x More information about QSFs may be found in Treasury Regulation sections 1. 2013 1040x 468B-1 through -5. 2013 1040x Determination of Tax The determination of the proper amount of tax due for a tax year begins with the bankruptcy estate's filing of Form 1041, and the individual debtor's filing of Form 1040, or for bankrupt entities filing Forms 1065, 1120, or 1120S. 2013 1040x After a return is filed, the IRS will either accept the return as filed or select the return for examination. 2013 1040x Under examination the IRS may redetermine the tax liability shown on the return. 2013 1040x If the bankruptcy estate or debtor disagrees with the redetermined tax due, the tax as redetermined by the IRS may be contested in the bankruptcy court, or Tax Court, as applicable. 2013 1040x See Court Jurisdiction over Tax Matters, later. 2013 1040x Prompt Determination Requests Pursuant to Rev. 2013 1040x Proc. 2013 1040x 2006-24, 2006-22 I. 2013 1040x R. 2013 1040x B. 2013 1040x 943, www. 2013 1040x irs. 2013 1040x gov/irb/2006-22_IRB/ar12, as modified by Announcement 2011-77, www. 2013 1040x irs. 2013 1040x gov/irb/2011-51_IRB/ar13, the bankruptcy trustee may request a determination of any unpaid tax liability incurred by the bankruptcy estate during the administration of the case, by filing a tax return and a request for such determination with the IRS. 2013 1040x Unless the return is fraudulent or contains a material misrepresentation, the estate, trustee, debtor, and any successor to the debtor are discharged from liability upon payment of the tax: As determined by the IRS, As determined by the bankruptcy court, after completion of the IRS examination, or As shown on the return, if the IRS does not: Notify the trustee within 60 days after the request for determination that the return has been selected for examination, or Complete the examination and notify the trustee of any tax due within 180 days after the request (or any additional time permitted by the bankruptcy court). 2013 1040x Making the request for determination. 2013 1040x   As detailed in Rev. 2013 1040x Proc. 2013 1040x 2006-24, as modified by Announcement 2011-77, to request a prompt determination of any unpaid tax liability of the estate, the trustee must file a signed written request, in duplicate, with the Internal Revenue Service, Centralized Insolvency Operation, P. 2013 1040x O. 2013 1040x Box 7346, Philadelphia, PA 19101–7346 (marked “Request for Prompt Determination”). 2013 1040x   The request must be submitted in duplicate and must be executed under penalties of perjury. 2013 1040x In addition, the trustee must submit along with the request an exact copy of the return(s) filed by the trustee with the IRS for each completed tax period. 2013 1040x The request must contain the following information: A statement indicating that it is a Request for Prompt Determination of Tax Liability, specifying the type of return and tax period for each return being filed. 2013 1040x The name and location of the office where the return was filed. 2013 1040x The name of the debtor. 2013 1040x Debtor's social security number, TIN, or EIN. 2013 1040x Type of bankruptcy estate. 2013 1040x Bankruptcy case number. 2013 1040x Court where the bankruptcy case is pending. 2013 1040x   The copy of the return(s) submitted with the request must be an exact copy of a valid return. 2013 1040x A request for prompt determination will be considered incomplete and returned to the trustee if it is filed with a copy of a document that does not qualify as a valid return. 2013 1040x    To qualify as valid, a return must meet certain criteria, including a signature under penalties of perjury. 2013 1040x A document filed by the trustee with the jurat stricken, deleted, or modified will not qualify as a valid return. 2013 1040x Examination of return. 2013 1040x   The IRS will notify the trustee within 60 days from receipt of the request whether the return filed by the trustee has been selected for examination or has been accepted as filed. 2013 1040x If the return is selected for examination, it will be examined as soon as possible. 2013 1040x The IRS will notify the trustee of any tax due within 180 days from receipt of the application or within any additional time permitted by the bankruptcy court. 2013 1040x   If a prompt determination request is incomplete, all the documents received by the IRS will be returned to the trustee by the assigned Field Insolvency Office with an explanation identifying the missing item(s) and instructions to re-file the request once corrected. 2013 1040x   Once corrected, the request must be filed with the IRS at the Field Insolvency Office address specified in the correspondence accompanying the returned incomplete request. 2013 1040x   In the case of an incomplete request submitted with a copy of an invalid return document, the trustee must file a valid original return with the appropriate IRS office and submit a copy of that return with the corrected request when the request is re-filed. 2013 1040x Note. 2013 1040x An incomplete request includes those submitted with a copy of a return form, the original of which does not qualify as a valid return. 2013 1040x   The 60-day period to notify the trustee whether the return is accepted as filed or has been selected for examination does not begin to run until a complete request package is recei
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Understanding Your CP563 Notice

We reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and we need additional information in order to process it.


What you need to do

  • Complete the CP563 response card and provide the requested information as described in your notice.

You may want to

  • Call the IRS at 1-512-460-7898 or 1-267-941-1000 (for international calls), if you have additional questions.

 

Page Last Reviewed or Updated: 27-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2013 1040x

2013 1040x Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. 2013 1040x  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. 2013 1040x The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. 2013 1040x ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. 2013 1040x R. 2013 1040x B. 2013 1040x 553. 2013 1040x Prop. 2013 1040x Regs. 2013 1040x on Good Faith Determinations. 2013 1040x New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 2013 1040x  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. 2013 1040x On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. 2013 1040x See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. 2013 1040x Reg. 2013 1040x 38148. 2013 1040x On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. 2013 1040x The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. 2013 1040x See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. 2013 1040x Reg. 2013 1040x 20,523. 2013 1040x Timing of when an Organization is exempt for Federal Tax Purposes. 2013 1040x  As noted in section 2. 2013 1040x 03(4) of Revenue Procedure 2013-9, 2013-2 I. 2013 1040x R. 2013 1040x B. 2013 1040x 267, the provisions in section 11. 2013 1040x 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. 2013 1040x Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. 2013 1040x In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. 2013 1040x The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. 2013 1040x Section 11. 2013 1040x 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. 2013 1040x Exempt Organizations Select Check. 2013 1040x  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. 2013 1040x It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). 2013 1040x Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. 2013 1040x Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). 2013 1040x Have filed a Form 990-N (e-Postcard) annual electronic notice. 2013 1040x  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. 2013 1040x See also Revenue Procedure 2011-33, 2011-25 I. 2013 1040x R. 2013 1040x B. 2013 1040x 887. 2013 1040x Future developments. 2013 1040x . 2013 1040x  The IRS has created a page on IRS. 2013 1040x gov for information about Publication 557, at www. 2013 1040x irs. 2013 1040x gov/pub557. 2013 1040x Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. 2013 1040x Reminders The Patient Protection and Affordable Care Act (ACA). 2013 1040x   The ACA added several new laws. 2013 1040x This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. 2013 1040x For more information, go to IRS. 2013 1040x gov and select Affordable Care Act Tax Provisions. 2013 1040x Electronic filing requirement for large organizations. 2013 1040x  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. 2013 1040x For more information, go to e-file for Charities and Non-Profits. 2013 1040x Section 501(c)(15) gross receipts. 2013 1040x   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. 2013 1040x See Notice 2006-42, 2006-19 I. 2013 1040x R. 2013 1040x B. 2013 1040x 878, Notice 2006-42. 2013 1040x Prohibited tax shelter transactions. 2013 1040x  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. 2013 1040x See T. 2013 1040x D. 2013 1040x 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. 2013 1040x R. 2013 1040x B. 2013 1040x 242. 2013 1040x See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. 2013 1040x Pension Protection Act of 2006 tax changes. 2013 1040x  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. 2013 1040x Unless otherwise noted, most of the changes became effective on August 17, 2006. 2013 1040x For key provisions, go to The Pension Protection Act of 2006. 2013 1040x Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. 2013 1040x There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. 2013 1040x There are additional standards for credit counseling organizations. 2013 1040x The definition of convention or association of churches has been modified. 2013 1040x Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. 2013 1040x The requirements of disclosure to state officials relating to exempt organizations has been modified. 2013 1040x There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. 2013 1040x There are new excise taxes on prohibited tax shelter transactions. 2013 1040x There is a modification of recordkeeping requirements for certain charitable contributions. 2013 1040x Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). 2013 1040x It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. 2013 1040x To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. 2013 1040x Organizations that are exempt under section 501(a) include those organizations described in section 501(c). 2013 1040x Section 501(c) organizations are covered in this publication. 2013 1040x Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. 2013 1040x Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. 2013 1040x Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. 2013 1040x Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). 2013 1040x Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. 2013 1040x Organizations not discussed in this publication. 2013 1040x   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. 2013 1040x These organizations (and the Code sections that apply to them) are as follows. 2013 1040x Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. 2013 1040x   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. 2013 1040x If you think your organization falls within one of these categories, contact the IRS for any additional information you need. 2013 1040x For telephone assistance, call 1-877-829-5500. 2013 1040x   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. 2013 1040x If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. 2013 1040x Organization Reference Chart. 2013 1040x   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. 2013 1040x It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. 2013 1040x It also describes each type of qualifying organization and the general nature of its activities. 2013 1040x   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. 2013 1040x Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. 2013 1040x Check the IRS website, IRS. 2013 1040x gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. 2013 1040x irs. 2013 1040x gov/charities/index. 2013 1040x html. 2013 1040x Comments and suggestions. 2013 1040x   We welcome your comments about this publication and your suggestions for future editions. 2013 1040x   You can e-mail us while visiting our website at IRS. 2013 1040x gov. 2013 1040x   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2013 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2013 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2013 1040x   If you wish telephone assistance, please call 1-877-829-5500. 2013 1040x This toll-free telephone service is available Monday through Friday. 2013 1040x Prev  Up  Next   Home   More Online Publications