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Can You File 2011 Taxes Now

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Can You File 2011 Taxes Now

Can you file 2011 taxes now Other Methods of Depreciation Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: How To Figure the DeductionBasis Useful Life Salvage Value Methods To UseStraight Line Method Declining Balance Method Income Forecast Method How To Change Methods DispositionsSale or exchange. Can you file 2011 taxes now Property not disposed of or abandoned. Can you file 2011 taxes now Special rule for normal retirements from item accounts. Can you file 2011 taxes now Abandoned property. Can you file 2011 taxes now Single item accounts. Can you file 2011 taxes now Multiple property account. Can you file 2011 taxes now Topics - This chapter discusses: How to figure the deduction Methods to use How to change methods Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization Schedule C (Form 1040) Profit or Loss From Business If your property is being depreciated under ACRS, you must continue to use rules for depreciation that applied when you placed the property in service. Can you file 2011 taxes now If your property qualified for MACRS, you must depreciate it under MACRS. Can you file 2011 taxes now See Publication 946. Can you file 2011 taxes now However, you cannot use MACRS for certain property because of special rules that exclude it from MACRS. Can you file 2011 taxes now Also, you can elect to exclude certain property from being depreciated under MACRS. Can you file 2011 taxes now Property that you cannot depreciate using MACRS includes: Intangible property, Property you can elect to exclude from MACRS that you properly depreciate under a method that is not based on a term of years, Certain public utility property, Any motion picture film or video tape, Any sound recording, and Certain real and personal property placed in service before 1987. Can you file 2011 taxes now Intangible property. Can you file 2011 taxes now   You cannot depreciate intangible property under ACRS or MACRS. Can you file 2011 taxes now You depreciate intangible property using any other reasonable method, usually, the straight line method. Can you file 2011 taxes now Note. Can you file 2011 taxes now The cost of certain intangible property that you acquire after August 10, 1993, must be amortized over a 15-year period. Can you file 2011 taxes now For more information, see chapter 12 of Publication 535. Can you file 2011 taxes now Public utility property. Can you file 2011 taxes now   The law excludes from MACRS any public utility property for which the taxpayer does not use a normalization method of accounting. Can you file 2011 taxes now This type of property is subject to depreciation under a special rule. Can you file 2011 taxes now Videocassettes. Can you file 2011 taxes now   If you are in the videocassette rental business, you can depreciate those videocassettes purchased for rental. Can you file 2011 taxes now You can depreciate the cost less salvage value of those videocassettes that have a useful life over one year using either: The straight line method, or The income forecast method. Can you file 2011 taxes now The straight line method, salvage value, and useful life are discussed later under Methods To Use. Can you file 2011 taxes now You can deduct in the year of purchase as a business expense the cost of any cassette that has a useful life of one year or less. Can you file 2011 taxes now How To Figure the Deduction Two other reasonable methods can be used to figure your deduction for property not covered under ACRS or MACRS. Can you file 2011 taxes now These methods are straight line and declining balance. Can you file 2011 taxes now To figure depreciation using these methods, you must generally determine three things about the property you intend to depreciate. Can you file 2011 taxes now They are: The basis, The useful life, and The estimated salvage value at the end of its useful life. Can you file 2011 taxes now The amount of the deduction in any year also depends on which method of depreciation you choose. Can you file 2011 taxes now Basis To deduct the proper amount of depreciation each year, first determine your basis in the property you intend to depreciate. Can you file 2011 taxes now The basis used for figuring depreciation is the same as the basis that would be used for figuring the gain on a sale. Can you file 2011 taxes now Your original basis is usually the purchase price. Can you file 2011 taxes now However, if you acquire property in some other way, such as inheriting it, getting it as a gift, or building it yourself, you have to figure your original basis in a different way. Can you file 2011 taxes now Adjusted basis. Can you file 2011 taxes now   Events will often change the basis of property. Can you file 2011 taxes now When this occurs, the changed basis is called the adjusted basis. Can you file 2011 taxes now Some events, such as improvements you make, increase basis. Can you file 2011 taxes now Events such as deducting casualty losses and depreciation decrease basis. Can you file 2011 taxes now If basis is adjusted, the depreciation deduction may also have to be changed, depending on the reason for the adjustment and the method of depreciation you are using. Can you file 2011 taxes now   Publication 551 explains how to figure basis for property acquired in different ways. Can you file 2011 taxes now It also discusses what items increase and decrease basis, how to figure adjusted basis, and how to allocate cost if you buy several pieces of property at one time. Can you file 2011 taxes now Useful Life The useful life of a piece of property is an estimate of how long you can expect to use it in your trade or business, or to produce income. Can you file 2011 taxes now It is the length of time over which you will make yearly depreciation deductions of your basis in the property. Can you file 2011 taxes now It is how long it will continue to be useful to you, not how long the property will last. Can you file 2011 taxes now Many things affect the useful life of property, such as: Frequency of use, Age when acquired, Your repair policy, and Environmental conditions. Can you file 2011 taxes now The useful life can also be affected by technological improvements, progress in the arts, reasonably foreseeable economic changes, shifting of business centers, prohibitory laws, and other causes. Can you file 2011 taxes now Consider all these factors before you arrive at a useful life for your property. Can you file 2011 taxes now The useful life of the same type of property varies from user to user. Can you file 2011 taxes now When you determine the useful life of your property, keep in mind your own experience with similar property. Can you file 2011 taxes now You can use the general experience of the industry you are in until you are able to determine a useful life of your property from your own experience. Can you file 2011 taxes now Change in useful life. Can you file 2011 taxes now   You base your estimate of useful life on certain facts. Can you file 2011 taxes now If these facts change significantly, you can adjust your estimate of the remaining useful life. Can you file 2011 taxes now However, you redetermine the estimated useful life only when the change is substantial and there is a clear reason for making the change. Can you file 2011 taxes now Salvage Value It is important for you to accurately determine the correct salvage value of the property you want to depreciate. Can you file 2011 taxes now You generally cannot depreciate property below a reasonable salvage value. Can you file 2011 taxes now Determining salvage value. Can you file 2011 taxes now   Salvage value is the estimated value of property at the end of its useful life. Can you file 2011 taxes now It is what you expect to get for the property if you sell it after you can no longer use it productively. Can you file 2011 taxes now You must estimate the salvage value of a piece of property when you first acquire it. Can you file 2011 taxes now   Salvage value is affected both by how you use the property and how long you use it. Can you file 2011 taxes now If it is your policy to dispose of property that is still in good operating condition, the salvage value can be relatively large. Can you file 2011 taxes now However, if your policy is to use property until it is no longer usable, its salvage value can be its junk value. Can you file 2011 taxes now Changing salvage value. Can you file 2011 taxes now   Once you determine the salvage value for property, you should not change it merely because prices have changed. Can you file 2011 taxes now However, if you redetermine the useful life of property, as discussed earlier under Change in useful life, you can also redetermine the salvage value. Can you file 2011 taxes now When you redetermine the salvage value, take into account the facts that exist at the time. Can you file 2011 taxes now Net salvage. Can you file 2011 taxes now   Net salvage is the salvage value of property minus what it costs to remove it when you dispose of it. Can you file 2011 taxes now You can choose either salvage value or net salvage when you figure depreciation. Can you file 2011 taxes now You must consistently use the one you choose and the treatment of the costs of removal must be consistent with the practice adopted. Can you file 2011 taxes now However, if the cost to remove the property is more than the estimated salvage value, then net salvage is zero. Can you file 2011 taxes now Your salvage value can never be less than zero. Can you file 2011 taxes now Ten percent rule. Can you file 2011 taxes now   If you acquire personal property that has a useful life of 3 years or more, you can use an amount for salvage value that is less than your actual estimate. Can you file 2011 taxes now You can subtract from your estimate of salvage value an amount equal to 10% of your basis in the property. Can you file 2011 taxes now If salvage value is less than 10% of basis, you can ignore salvage value when you figure depreciation. Can you file 2011 taxes now Methods To Use Two methods of depreciation are the straight line and declining balance methods. Can you file 2011 taxes now If ACRS or MACRS does not apply, you can use one of these methods. Can you file 2011 taxes now The straight line and declining balance methods discussed in this section are not figured in the same way as straight line or declining balance methods under MACRS. Can you file 2011 taxes now Straight Line Method Before 1981, you could use any reasonable method for every kind of depreciable property. Can you file 2011 taxes now One of these methods was the straight line method. Can you file 2011 taxes now This method was also used for intangible property. Can you file 2011 taxes now It lets you deduct the same amount of depreciation each year. Can you file 2011 taxes now To figure your deduction, determine the adjusted basis of your property, its salvage value, and its estimated useful life. Can you file 2011 taxes now Subtract the salvage value, if any, from the adjusted basis. Can you file 2011 taxes now The balance is the total amount of depreciation you can take over the useful life of the property. Can you file 2011 taxes now Divide the balance by the number of years remaining in the useful life. Can you file 2011 taxes now This gives you the amount of your yearly depreciation deduction. Can you file 2011 taxes now Unless there is a big change in adjusted basis, or useful life, this amount will stay the same throughout the time you depreciate the property. Can you file 2011 taxes now If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. Can you file 2011 taxes now Example. Can you file 2011 taxes now In April 1994, Frank bought a franchise for $5,600. Can you file 2011 taxes now It expires in 10 years. Can you file 2011 taxes now This property is intangible property that cannot be depreciated under MACRS. Can you file 2011 taxes now Frank depreciates the franchise under the straight line method, using a 10-year useful life and no salvage value. Can you file 2011 taxes now He takes the $5,600 basis and divides that amount by 10 years ($5,600 ÷ 10 = $560, a full year's use). Can you file 2011 taxes now He must prorate the $560 for his 9 months of use in 1994. Can you file 2011 taxes now This gives him a deduction of $420 ($560 ÷ 9/12). Can you file 2011 taxes now In 1995, Frank can deduct $560 for the full year. Can you file 2011 taxes now Declining Balance Method The declining balance method allows you to recover a larger amount of the cost of the property in the early years of your use of the property. Can you file 2011 taxes now The rate cannot be more than twice the straight line rate. Can you file 2011 taxes now Rate of depreciation. Can you file 2011 taxes now   Under this method, you must determine your declining balance rate of depreciation. Can you file 2011 taxes now The initial step is to: Divide the number 1 by the useful life of your property to get a straight line rate. Can you file 2011 taxes now (For example, if property has a useful life of 5 years, its normal straight line rate of depreciation is ⅕, or 20%. Can you file 2011 taxes now ) Multiply this straight line rate by a number that is more than 1 but not more than 2 to determine the declining balance rate. Can you file 2011 taxes now Unless there is a change in the useful life during the time you depreciate the property, the rate of depreciation generally will not change. Can you file 2011 taxes now Depreciation deductions. Can you file 2011 taxes now   After you determine the rate of depreciation, multiply the adjusted basis of the property by it. Can you file 2011 taxes now This gives you the amount of your deduction. Can you file 2011 taxes now For example, if your adjusted basis at the beginning of the first year is $10,000, and your declining balance rate is 20%, your depreciation deduction for the first year is $2,000 ($10,000 ÷ 20%). Can you file 2011 taxes now To figure your depreciation deduction in the second year, you must first adjust the basis for the amount of depreciation you deducted in the first year. Can you file 2011 taxes now Subtract the previous year's depreciation from your basis ($10,000 - $2,000 = $8,000). Can you file 2011 taxes now Multiply this amount by the rate of depreciation ($8,000 ÷ 20% = $1,600). Can you file 2011 taxes now Your depreciation deduction for the second year is $1,600. Can you file 2011 taxes now   As you can see from this example, your adjusted basis in the property gets smaller each year. Can you file 2011 taxes now Also, under this method, deductions are larger in the earlier years and smaller in the later years. Can you file 2011 taxes now You can make a change to the straight line method without consent. Can you file 2011 taxes now Salvage value. Can you file 2011 taxes now   Do not subtract salvage value when you figure your yearly depreciation deductions under the declining balance method. Can you file 2011 taxes now However, you cannot depreciate the property below its reasonable salvage value. Can you file 2011 taxes now Determine salvage value using the rules discussed earlier, including the special 10% rule. Can you file 2011 taxes now Example. Can you file 2011 taxes now If your adjusted basis has been decreased to $1,000 and the rate of depreciation is 20%, your depreciation deduction should be $200. Can you file 2011 taxes now But if your estimate of salvage value was $900, you can only deduct $100. Can you file 2011 taxes now This is because $100 is the amount that would lower your adjusted basis to equal salvage value. Can you file 2011 taxes now Income Forecast Method The income forecast method requires income projections for each videocassette or group of videocassettes. Can you file 2011 taxes now You can group the videocassettes by title for making this projection. Can you file 2011 taxes now You determine the depreciation by applying a fraction to the cost less salvage value of the cassette. Can you file 2011 taxes now The numerator is the income from the videocassette for the tax year and the denominator is the total projected income for the cassette. Can you file 2011 taxes now For more information on the income forecast method, see Revenue Ruling 60-358 in Cumulative Bulletin 1960, Volume 2, on page 68. Can you file 2011 taxes now How To Change Methods In some cases, you may change your method of depreciation for property depreciated under a reasonable method. Can you file 2011 taxes now If you change your method of depreciation, it is generally a change in your method of accounting. Can you file 2011 taxes now You must get IRS consent before making the change. Can you file 2011 taxes now However, you do not need permission for certain changes in your method of depreciation. Can you file 2011 taxes now The rules discussed in this section do not apply to property depreciated under ACRS or MACRS. Can you file 2011 taxes now For information on ACRS elections,see Revocation of election, in chapter 1 under Alternate ACRS Method. Can you file 2011 taxes now Change to the straight line method. Can you file 2011 taxes now   You can change from the declining balance method to the straight line method at any time during the useful life of your property without IRS consent. Can you file 2011 taxes now However, if you have a written agreement with the IRS that prohibits a change, you must first get IRS permission. Can you file 2011 taxes now When the change is made, figure depreciation based on your adjusted basis in the property at that time. Can you file 2011 taxes now Your adjusted basis takes into account all previous depreciation deductions. Can you file 2011 taxes now Use the estimated remaining useful life of your property at the time of change and its estimated salvage value. Can you file 2011 taxes now   You can change from the declining balance method to straight line only on the original tax return for the year you first use the straight line method. Can you file 2011 taxes now You cannot make the change on an amended return filed after the due date of the original return (including extensions). Can you file 2011 taxes now   When you make the change, attach a statement to your tax return showing: When you acquired the property, Its original cost or other original basis, The total amount claimed for depreciation and other allowances since you acquired it, Its salvage value and remaining useful life, and A description of the property and its use. Can you file 2011 taxes now   After you change to straight line, you cannot change back to the declining balance method or to any other method for a period of 10 years without written permission from the IRS. Can you file 2011 taxes now Changes that require permission. Can you file 2011 taxes now   For most other changes in method of depreciation, you must get permission from the IRS. Can you file 2011 taxes now To request a change in method of depreciation, file Form 3115. Can you file 2011 taxes now File the application within the first 180 days of the tax year the change is to become effective. Can you file 2011 taxes now In most cases, there is a user fee that must accompany Form 3115. Can you file 2011 taxes now See the instructions for Form 3115 to determine if a fee is required. Can you file 2011 taxes now Changes granted automatically. Can you file 2011 taxes now   The IRS automatically approves certain changes of a method of depreciation. Can you file 2011 taxes now But, you must file Form 3115 for these automatic changes. Can you file 2011 taxes now   However, IRS can deny permission if Form 3115 is not filed on time. Can you file 2011 taxes now For more information on automatic changes, see Revenue Procedure 74-11, 1974-1 C. Can you file 2011 taxes now B. Can you file 2011 taxes now 420. Can you file 2011 taxes now Changes for which approval is not automatic. Can you file 2011 taxes now   The automatic change procedures do not apply to: Property or an account where you made a change in depreciation within the last 10 tax years (unless the change was made under the Class Life System), Class Life Asset Depreciation Range System, and Public utility property. Can you file 2011 taxes now   You must request and receive permission for these changes. Can you file 2011 taxes now To make the request, file Form 3115 during the first 180 days of the tax year for which you want the change to be effective. Can you file 2011 taxes now Change from an improper method. Can you file 2011 taxes now   If the IRS disallows the method you are using, you do not need permission to change to a proper method. Can you file 2011 taxes now You can adopt the straight line method, or any other method that would have been permitted if you had used it from the beginning. Can you file 2011 taxes now If you file your tax return using an improper method, but later file an amended return, you can use a proper method on the amended return without getting IRS permission. Can you file 2011 taxes now However, you must file the amended return before the filing date for the next tax year. Can you file 2011 taxes now Dispositions Retirement is the permanent withdrawal of depreciable property from use in your trade or business or for the production of income. Can you file 2011 taxes now You can do this by selling, exchanging, or abandoning the item of property. Can you file 2011 taxes now You can also withdraw it from use without disposing of it. Can you file 2011 taxes now For example, you could place it in a supplies or scrap account. Can you file 2011 taxes now Retirements can be either normal or abnormal depending on all facts and circumstances. Can you file 2011 taxes now The rules discussed next do not apply to MACRS and ACRS property. Can you file 2011 taxes now Normal retirement. Can you file 2011 taxes now   A normal retirement is a permanent withdrawal of depreciable property from use if the following apply: The retirement is made within the useful life you estimated originally, and The property has reached a condition at which you customarily retire or would retire similar property from use. Can you file 2011 taxes now A retirement is generally considered normal unless you can show that you retired the property because of a reason you did not consider when you originally estimated the useful life of the property. Can you file 2011 taxes now Abnormal retirement. Can you file 2011 taxes now   A retirement can be abnormal if you withdraw the property early or under other circumstances. Can you file 2011 taxes now For example, if the property is damaged by a fire or suddenly becomes obsolete and is now useless. Can you file 2011 taxes now Gain or loss on retirement. Can you file 2011 taxes now   There are special rules for figuring the gain or loss on retirement of property. Can you file 2011 taxes now The gain or loss will depend on several factors. Can you file 2011 taxes now These include the type of withdrawal, if the withdrawal was from a single property or multiple property account, and if the retirement was normal or abnormal. Can you file 2011 taxes now A single property account contains only one item of property. Can you file 2011 taxes now A multiple property account is one in which several items have been combined with a single rate of depreciation assigned to the entire account. Can you file 2011 taxes now Sale or exchange. Can you file 2011 taxes now   If property is retired by sale or exchange, you figure gain or loss by the usual rules that apply to sales or other dispositions of property. Can you file 2011 taxes now See Publication 544. Can you file 2011 taxes now Property not disposed of or abandoned. Can you file 2011 taxes now   If property is retired permanently, but not disposed of or physically abandoned, you do not recognize gain. Can you file 2011 taxes now You are allowed a loss in such a case, but only if the retirement is: An abnormal retirement, A normal retirement from a single property account in which you determined the life of each item of property separately, or A normal retirement from a multiple property account in which the depreciation rate is based on the maximum expected life of the longest lived item of property and the loss occurs before the expiration of the full useful life. Can you file 2011 taxes now However, you are not allowed a loss if the depreciation rate is based on the average useful life of the items of property in the account. Can you file 2011 taxes now   To figure your loss, subtract the estimated salvage or fair market value of the property at the date of retirement, whichever is more, from its adjusted basis. Can you file 2011 taxes now Special rule for normal retirements from item accounts. Can you file 2011 taxes now   You can generally deduct losses upon retirement of a few depreciable items of property with similar useful lives, if: You account for each one in a separate account, and You use the average useful life to figure depreciation. Can you file 2011 taxes now However, you cannot deduct losses if you use the average useful life to figure depreciation and they have a wide range of useful lives. Can you file 2011 taxes now   If you have a large number of depreciable property items and use average useful lives to figure depreciation, you cannot deduct the losses upon normal retirements from these accounts. Can you file 2011 taxes now Abandoned property. Can you file 2011 taxes now   If you physically abandon property, you can deduct as a loss the adjusted basis of the property at the time of its abandonment. Can you file 2011 taxes now However, your intent must be to discard the property so that you will not use it again or retrieve it for sale, exchange, or other disposition. Can you file 2011 taxes now Basis of property retired. Can you file 2011 taxes now   The basis for figuring gain or loss on the retirement of property is its adjusted basis at the time of retirement, as determined in the following discussions. Can you file 2011 taxes now Single item accounts. Can you file 2011 taxes now   If an item of property is accounted for in a single item account, the adjusted basis is the basis you would use to figure gain or loss for a sale or exchange of the property. Can you file 2011 taxes now This is generally the cost or other basis of the item of property less depreciation. Can you file 2011 taxes now See Publication 551. Can you file 2011 taxes now Multiple property account. Can you file 2011 taxes now   For a normal retirement from a multiple property account, if you figured depreciation using the average expected useful life, the adjusted basis is the salvage value estimated for the item of property when it was originally acquired. Can you file 2011 taxes now If you figured depreciation using the maximum expected useful life of the longest lived item of property in the account, you must use the depreciation method used for the multiple property account and a rate based on the maximum expected useful life of the item of property retired. Can you file 2011 taxes now   You make the adjustment for depreciation for an abnormal retirement from a multiple property account at the rate that would be proper if the item of property was depreciated in a single property account. Can you file 2011 taxes now The method of depreciation used for the multiple property account is used. Can you file 2011 taxes now You base the rate on either the average expected useful life or the maximum expected useful life of the retired item of property, depending on the method used to determine the depreciation rate for the multiple property account. Can you file 2011 taxes now Prev  Up  Next   Home   More Online Publications
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Understanding Your CP211B Notice

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't signed or was signed by someone who wasn’t authorized.


What you need to do

  • File Exempt Organization Return or a correct Form 8868 by the due date of the Exempt Organization Return. If the Exempt Organization Return is filed after the due date of the return (including any extension), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to sign and mail your Form 8868 on or before the due date of your return.

Page Last Reviewed or Updated: 24-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 Can You File 2011 Taxes Now

Can you file 2011 taxes now Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. Can you file 2011 taxes now Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. Can you file 2011 taxes now Prev  Up  Next   Home   More Online Publications