Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Can I File My 2012 Taxes Late

2009 1040x1040ez OnlineAmended Tax Return InstructionsFederal Tax Forms 2011Need File 2010 TaxesFree Tax Filing OnlineIrs Gov Form 1040a For 2012File 2010 Taxes Turbotax1040a Or 1040ezFree Tax CalculatorH&r Block At HomeWhere Can I File My State Taxes Online For Free1040 Ez 2011Irs 1040x FormCan I Efile Form 1040xAmend Taxes OnlineEz 1040Tax Act Online 2012File Income Tax 20141040x Amended Tax Form2010 Amended Tax FormFree 2012 Tax Software DownloadIncome Tax Forms 2012Irs Tax Filing For 20121040 ExWww.myfreetaxes.comHow To Amend My Taxes OnlineFile Federal And State Taxes Free OnlineAmended Federal Income Tax ReturnHow To Amend TaxExtensionLate Tax PenaltyWhere Can I File Just My State TaxesHow To File Back Taxes OnlineFree E-file State Taxes Only1040ez 2012 Tax FormH&r Block Taxes Online1042nr EzIrs Free File Fillable FormsIrs Gov Free File

Can I File My 2012 Taxes Late

Can i file my 2012 taxes late Index A Accrual foreign taxes, adjustments, You may have to post a bond. Can i file my 2012 taxes late Accrual method of accounting, Accrual method of accounting. Can i file my 2012 taxes late Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late losses, U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. Can i file my 2012 taxes late Beneficiary, Partner or S corporation shareholder. Can i file my 2012 taxes late Bond, income tax, You may have to post a bond. Can i file my 2012 taxes late Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. Can i file my 2012 taxes late Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. Can i file my 2012 taxes late Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. Can i file my 2012 taxes late Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. Can i file my 2012 taxes late , Income from controlled foreign corporations. Can i file my 2012 taxes late Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. Can i file my 2012 taxes late Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. Can i file my 2012 taxes late E Economic benefits, Specific economic benefit. Can i file my 2012 taxes late Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. Can i file my 2012 taxes late Export financing interest, Export financing interest. Can i file my 2012 taxes late Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. Can i file my 2012 taxes late Foreign corporation–U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late shareholders, filing requirements, Taxes of U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. Can i file my 2012 taxes late Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late dollars. Can i file my 2012 taxes late Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late partners, filing requirement, Taxes of U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. Can i file my 2012 taxes late , Foreign tax refund. Can i file my 2012 taxes late Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. Can i file my 2012 taxes late Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. Can i file my 2012 taxes late Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. Can i file my 2012 taxes late 8833, Report required. Can i file my 2012 taxes late 8865, Taxes of U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. Can i file my 2012 taxes late Functional currency, Translating foreign currency into U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late dollars. Can i file my 2012 taxes late G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. Can i file my 2012 taxes late I Income from sources in U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late possessions, Determining the source of income from U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late possessions. Can i file my 2012 taxes late Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. Can i file my 2012 taxes late Interest, Penalties and interest. Can i file my 2012 taxes late Interest expense, apportioning, Interest expense. Can i file my 2012 taxes late International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. Can i file my 2012 taxes late Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late , U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late Losses Allocation of, U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. Can i file my 2012 taxes late Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. Can i file my 2012 taxes late , Passive income. Can i file my 2012 taxes late Mutual fund shareholder, Mutual fund shareholder. Can i file my 2012 taxes late N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. Can i file my 2012 taxes late P Partner, Partner or S corporation shareholder. Can i file my 2012 taxes late , Partnership distributive share. Can i file my 2012 taxes late , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. Can i file my 2012 taxes late , Penalties and interest. Can i file my 2012 taxes late Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. Can i file my 2012 taxes late Failure to file Form 5713, Penalty for failure to file. Can i file my 2012 taxes late Failure to notify, foreign tax change, Failure-to-notify penalty. Can i file my 2012 taxes late Failure to report treaty information, Report required. Can i file my 2012 taxes late Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. Can i file my 2012 taxes late Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late dollars. Can i file my 2012 taxes late Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. Can i file my 2012 taxes late Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. Can i file my 2012 taxes late Reporting requirements (international boycott), Reporting requirements. Can i file my 2012 taxes late Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. Can i file my 2012 taxes late , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. Can i file my 2012 taxes late Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. Can i file my 2012 taxes late Social security taxes, Pension, unemployment, and disability fund payments. Can i file my 2012 taxes late Source of compensation for labor or personal services Alternative basis, Alternative basis. Can i file my 2012 taxes late Multi-year compensation, Multi-year compensation. Can i file my 2012 taxes late Time basis, Time basis. Can i file my 2012 taxes late Transportation income, Transportation Income State income taxes, State income taxes. Can i file my 2012 taxes late Subsidy, Subsidy received. Can i file my 2012 taxes late T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late dollars. Can i file my 2012 taxes late U U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late citizens, U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late Citizens U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late losses Allocation of, U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late Losses U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late possessions, U. Can i file my 2012 taxes late S. Can i file my 2012 taxes late possessions. Can i file my 2012 taxes late Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. Can i file my 2012 taxes late , Carryback and Carryover W Wages, Wages completely excluded. Can i file my 2012 taxes late When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications
Español

A-Z Index of U.S. Government Departments and Agencies

The Can I File My 2012 Taxes Late

Can i file my 2012 taxes late Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Can i file my 2012 taxes late However, you can still choose to use the previous carryback period. Can i file my 2012 taxes late You also can choose not to carry back an NOL and only carry it forward. Can i file my 2012 taxes late Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Can i file my 2012 taxes late Corporations can file Form 1139, Corporation Application for Tentative Refund. Can i file my 2012 taxes late The instructions for these forms will be revised to reflect the new law. Can i file my 2012 taxes late Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Can i file my 2012 taxes late Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Can i file my 2012 taxes late These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Can i file my 2012 taxes late Tax benefits for the New York Liberty Zone include the following. Can i file my 2012 taxes late A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Can i file my 2012 taxes late It is allowed for the year the property is placed in service. Can i file my 2012 taxes late No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Can i file my 2012 taxes late Classification of Liberty Zone leasehold improvement property as 5-year property. Can i file my 2012 taxes late Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Can i file my 2012 taxes late An increased section 179 deduction for certain Liberty Zone property. Can i file my 2012 taxes late Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Can i file my 2012 taxes late For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Can i file my 2012 taxes late In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Can i file my 2012 taxes late For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Can i file my 2012 taxes late For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Can i file my 2012 taxes late In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Can i file my 2012 taxes late Other 2001 Changes Other changes are discussed in the following chapters. Can i file my 2012 taxes late Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Can i file my 2012 taxes late Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Can i file my 2012 taxes late As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Can i file my 2012 taxes late For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Can i file my 2012 taxes late Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Can i file my 2012 taxes late The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Can i file my 2012 taxes late This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Can i file my 2012 taxes late For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Can i file my 2012 taxes late Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Can i file my 2012 taxes late For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Can i file my 2012 taxes late Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Can i file my 2012 taxes late The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Can i file my 2012 taxes late Certain limits apply. Can i file my 2012 taxes late For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Can i file my 2012 taxes late Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Can i file my 2012 taxes late Previously, the credit was only allowed for plans established after December 31, 2001. Can i file my 2012 taxes late For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Can i file my 2012 taxes late Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Can i file my 2012 taxes late For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Can i file my 2012 taxes late Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Can i file my 2012 taxes late For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Can i file my 2012 taxes late Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Can i file my 2012 taxes late The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Can i file my 2012 taxes late The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Can i file my 2012 taxes late For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Can i file my 2012 taxes late Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Can i file my 2012 taxes late Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Can i file my 2012 taxes late Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Can i file my 2012 taxes late However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Can i file my 2012 taxes late Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Can i file my 2012 taxes late To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Can i file my 2012 taxes late However, certain property placed in service before January 1, 2006, may meet this test. Can i file my 2012 taxes late Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Can i file my 2012 taxes late The property has an estimated production period of more than 2 years. Can i file my 2012 taxes late The property has an estimated production period of more than 1 year and it costs more than $1 million. Can i file my 2012 taxes late Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Can i file my 2012 taxes late For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Can i file my 2012 taxes late Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Can i file my 2012 taxes late You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Can i file my 2012 taxes late Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Can i file my 2012 taxes late These special rules have been extended to include property placed in service in 2004. Can i file my 2012 taxes late For more information about these rules, see Publication 946, How To Depreciate Property. Can i file my 2012 taxes late Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Can i file my 2012 taxes late For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Can i file my 2012 taxes late Prev  Up  Next   Home   More Online Publications