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Amend 1040 Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Amend 1040 Tax questions. Amend 1040 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amend 1040 How To Use This Workbook You can use this workbook by following these five steps. Amend 1040 Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Amend 1040 Know the definitions of adjusted basis and fair market value, discussed below. Amend 1040 Fill out Schedules 1 through 6. Amend 1040 Read the Instructions for Form 4684. Amend 1040 Fill out Form 4684 using the information you entered in Schedules 1 through 6. Amend 1040 Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Amend 1040 Take what's in each row of. Amend 1040 . Amend 1040 . Amend 1040 And enter it on Form 4684. Amend 1040 . Amend 1040 . Amend 1040 Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Amend 1040 Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Amend 1040 If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Amend 1040 If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Amend 1040 Fair market value. Amend 1040 Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Amend 1040 When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Amend 1040 Deduction limits. Amend 1040 If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Amend 1040 See the Instructions for Form 4684, Section B. Amend 1040 If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Amend 1040 The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Amend 1040 Employee property is property used in performing services as an employee. Amend 1040 Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Amend 1040 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amend 1040 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Amend 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend 1040 You can email us at taxforms@irs. Amend 1040 gov. Amend 1040 Please put “Publications Comment” on the subject line. Amend 1040 You can also send us comments from www. Amend 1040 irs. Amend 1040 gov/formspubs/. Amend 1040 Select “Comment on Tax Forms and Publications” under “Information about. Amend 1040 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend 1040 Ordering forms and publications. Amend 1040 Visit www. Amend 1040 irs. Amend 1040 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Amend 1040 Internal Revenue Service 1201 N. Amend 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend 1040 If you have a tax question, check the information available on IRS. Amend 1040 gov or call 1-800-829-1040. Amend 1040 We cannot answer tax questions sent to either of the above addresses. Amend 1040 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amend 1040 By selecting the method that is best for you, you will have quick and easy access to tax help. Amend 1040 Free help with your return. Amend 1040 Free help in preparing your return is available nationwide from IRS-certified volunteers. Amend 1040 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amend 1040 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. Amend 1040 To find the nearest VITA or TCE site, visit IRS. Amend 1040 gov or call 1-800-906-9887 or 1-800-829-1040. Amend 1040 As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend 1040 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Amend 1040 aarp. Amend 1040 org/money/taxaide. Amend 1040 For more information on these programs, go to IRS. Amend 1040 gov and enter keyword “VITA” in the upper right-hand corner. Amend 1040 Internet. Amend 1040 You can access the IRS website at IRS. Amend 1040 gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Amend 1040 Go to IRS. Amend 1040 gov and click on Where's My Refund. Amend 1040 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Amend 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amend 1040 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 1040 E-file your return. Amend 1040 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amend 1040 Download forms, including talking tax forms, instructions, and publications. Amend 1040 Order IRS products online. Amend 1040 Research your tax questions online. Amend 1040 Search publications online by topic or keyword. Amend 1040 Use the online Internal Revenue Code, regulations, or other official guidance. Amend 1040 View Internal Revenue Bulletins (IRBs) published in the last few years. Amend 1040 Figure your withholding allowances using the withholding calculator online at www. Amend 1040 irs. Amend 1040 gov/individuals. Amend 1040 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Amend 1040 irs. Amend 1040 gov/individuals. Amend 1040 Sign up to receive local and national tax news by email. Amend 1040 Get information on starting and operating a small business. Amend 1040 Phone. Amend 1040 Many services are available by phone. Amend 1040 Ordering forms, instructions, and publications. Amend 1040 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Amend 1040 You should receive your order within 10 days. Amend 1040 Asking tax questions. Amend 1040 Call the IRS with your tax questions at 1-800-829-1040. Amend 1040 Solving problems. Amend 1040 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Amend 1040 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amend 1040 Call your local Taxpayer Assistance Center for an appointment. Amend 1040 To find the number, go to www. Amend 1040 irs. Amend 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend 1040 TTY/TDD equipment. Amend 1040 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amend 1040 TeleTax topics. Amend 1040 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amend 1040 Refund information. Amend 1040 You can check the status of your refund on the new IRS phone app. Amend 1040 Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Amend 1040 IRS2Go is a new way to provide you with information and tools. Amend 1040 To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Amend 1040 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Amend 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amend 1040 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 1040 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Amend 1040 Other refund information. Amend 1040 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Amend 1040 Evaluating the quality of our telephone services. Amend 1040 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amend 1040 One method is for a second IRS representative to listen in on or record random telephone calls. Amend 1040 Another is to ask some callers to complete a short survey at the end of the call. Amend 1040 Walk-in. Amend 1040 Many products and services are available on a walk-in basis. Amend 1040 Products. Amend 1040 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend 1040 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Amend 1040 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amend 1040 Services. Amend 1040 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Amend 1040 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amend 1040 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Amend 1040 No appointment is necessary—just walk in. Amend 1040 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Amend 1040 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Amend 1040 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Amend 1040 All other issues will be handled without an appointment. Amend 1040 To find the number of your local office, go to www. Amend 1040 irs. Amend 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend 1040 Mail. Amend 1040 You can send your order for forms, instructions, and publications to the address below. Amend 1040 You should receive a response within 10 days after your request is received. Amend 1040 Internal Revenue Service 1201 N. Amend 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Amend 1040 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend 1040 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Amend 1040 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Amend 1040 Remember, the worst thing you can do is nothing at all. Amend 1040 TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Amend 1040 You face (or your business is facing) an immediate threat of adverse action. Amend 1040 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Amend 1040 If you qualify for our help, we’ll do everything we can to get your problem resolved. Amend 1040 You will be assigned to one advocate who will be with you at every turn. Amend 1040 We have offices in every state, the District of Columbia, and Puerto Rico. Amend 1040 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Amend 1040 And our services are always free. Amend 1040 As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Amend 1040 Our tax toolkit at www. Amend 1040 TaxpayerAdvocate. Amend 1040 irs. Amend 1040 gov can help you understand these rights. Amend 1040 If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Amend 1040 irs. Amend 1040 gov/advocate. Amend 1040 You can also call our toll-free number at 1-877-777-4778. Amend 1040 TAS also handles large-scale or systemic problems that affect many taxpayers. Amend 1040 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amend 1040 irs. Amend 1040 gov/advocate. Amend 1040 Low Income Taxpayer Clinics (LITCs). Amend 1040 Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Amend 1040 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Amend 1040 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Amend 1040 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Amend 1040 For more information and to find a clinic near you, see the LITC page at www. Amend 1040 irs. Amend 1040 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Amend 1040 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Amend 1040 Free tax services. Amend 1040 Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Amend 1040 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Amend 1040 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Amend 1040 The majority of the information and services listed in this publication are available to you free of charge. Amend 1040 If there is a fee associated with a resource or service, it is listed in the publication. Amend 1040 Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amend 1040 DVD for tax products. Amend 1040 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Amend 1040 Prior-year forms, instructions, and publications. Amend 1040 Tax Map: an electronic research tool and finding aid. Amend 1040 Tax law frequently asked questions. Amend 1040 Tax Topics from the IRS telephone response system. Amend 1040 Internal Revenue Code—Title 26 of the U. Amend 1040 S. Amend 1040 Code. Amend 1040 Links to other Internet based Tax Research Materials. Amend 1040 Fill-in, print, and save features for most tax forms. Amend 1040 Internal Revenue Bulletins. Amend 1040 Toll-free and email technical support. Amend 1040 Two releases during the year. Amend 1040 – The first release will ship the beginning of January 2012. Amend 1040 – The final release will ship the beginning of March 2012. Amend 1040 Purchase the DVD from National Technical Information Service (NTIS) at www. Amend 1040 irs. Amend 1040 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Amend 1040 Prev Up Next Home More Online Publications
Whether you file a Form 1040EZ or a complicated corporate return, you will benefit from knowing your rights as a taxpayer and being familiar with the IRS' obligations to protect them. The goal of the Taxpayer Rights Corner is to be your one-stop shop for taxpayer rights information during every step of your interaction with the IRS.
Know Your Rights
You have rights as a taxpayer when dealing with the IRS.
Your Civil Rights Are Protected
Under no circumstances will the Internal Revenue Service tolerate discrimination by its employees, grantees, contractors, and/or subcontractors. NO ONE shall be excluded from participating in, be denied the benefits of, or be subject to discrimination because of: race, color, sex, national origin, disability, reprisal, or age in programs or activities funded by the Department of Treasury - Internal Revenue Service.
Taxpayer Advocate Service
The Taxpayer Advocate Service (TAS) is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled.
What should you do if you receive a notice from the IRS?
Your Rights to Representation
Learn more about granting power of attorney.
You are entitled to similar protection of confidentiality with respect to tax advice given by a federally authorized tax practitioner as with an attorney.
Every taxpayer is entitled to have access to representation. The Low Income Tax Clinic grant program is designed to help accredited academic institutions and non-profit organizations provide low to no-cost tax assistance (such as representing the taxpayer during an audit or tax collection effort) and/or tax outreach to taxpayers for whom English is a second language.
- Frequently Asked Questions
We accept most taxpayer's returns as filed. If we inquire about your return or select it for examination, it does not suggest that you are dishonest. The inquiry or examination may or may not result in more tax. To learn about your rights during the examination process, and for information about how audits are conducted;
It is your right to appeal any action taken by the IRS to change your account.
Learn about the process IRS may follow to collect overdue taxes, including a summary of your rights and other important information about the collection process.
The Reform Act of 1998, broadened the relief from joint liability available to spouses who file joint returns.
If you are due a refund but have not paid certain amounts you owe, all or part of your refund may be used to pay all or part of the past-due amount. This includes past-due federal income tax, other federal debts (such as student loans), state income tax, and child and spousal support payments.
Where To Go For 1040 Help?
The IRS sponsors volunteer assistance programs and offers help to taxpayers in many of its offices and other community locations.
Page Last Reviewed or Updated: 14-Mar-2014
The Amend 1040
Amend 1040 Publication 504 - Additional Material Prev Up Next Home More Online Publications