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File 2010 Tax Return Online Free

File 2010 tax return online free 4. File 2010 tax return online free   Detailed Examples Table of Contents These examples use actual forms to help you prepare your income tax return. File 2010 tax return online free However, the information shown on the filled-in forms is not from any actual person or scenario. File 2010 tax return online free Example 1—Mortgage loan modification. File 2010 tax return online free    In 2007, Nancy Oak bought a main home for $435,000. File 2010 tax return online free Nancy took out a $420,000 mortgage loan to buy the home and made a down payment of $15,000. File 2010 tax return online free The loan was secured by the home. File 2010 tax return online free The mortgage loan was a recourse debt, meaning that Nancy was personally liable for the debt. File 2010 tax return online free In 2008, Nancy took out a second mortgage loan (also a recourse debt) in the amount of $30,000 that was used to substantially improve her kitchen. File 2010 tax return online free    In 2011, when the outstanding principal of the first and second mortgage loans was $440,000, Nancy refinanced the two recourse loans into one recourse loan in the amount of $475,000. File 2010 tax return online free The FMV of Nancy's home at the time of the refinancing was $500,000. File 2010 tax return online free Nancy used the additional $35,000 debt ($475,000 new mortgage loan minus $440,000 outstanding principal of Nancy's first and second mortgage loans immediately before the refinancing) to pay off personal credit cards and to pay college tuition for her son. File 2010 tax return online free After the refinancing, Nancy has qualified principal residence indebtedness in the amount of $440,000 because the refinanced debt is qualified principal residence indebtedness only to the extent the amount of debt is not more than the old mortgage principal just before the refinancing. File 2010 tax return online free   In 2013, Nancy was unable to make her mortgage loan payments. File 2010 tax return online free On August 31, 2013, when the outstanding balance of her refinanced mortgage loan was still $475,000 and the FMV of the property was $425,000, Nancy's bank agreed to a loan modification (a “workout”) that resulted in a $40,000 reduction in the principal balance of her loan. File 2010 tax return online free Nancy was neither insolvent nor in bankruptcy at the time of the loan modification. File 2010 tax return online free   Nancy received a 2013 Form 1099-C from her bank in January 2014 showing canceled debt of $40,000 in box 2. File 2010 tax return online free Identifiable event code "F" appears in box 6. File 2010 tax return online free This box shows the reason the creditor has filed Form 1099-C. File 2010 tax return online free To determine if she must include the canceled debt in her income, Nancy must determine whether she meets any of the exceptions or exclusions that apply to canceled debts. File 2010 tax return online free Nancy determines that the only exception or exclusion that applies to her is the qualified principal residence indebtedness exclusion. File 2010 tax return online free   Next, Nancy determines the amount, if any, of the $40,000 of canceled debt that was qualified principal residence indebtedness. File 2010 tax return online free Although Nancy has $440,000 of qualified principal residence indebtedness, part of her loan ($35,000) was not qualified principal residence indebtedness because it was used to pay off personal credit cards and college tuition for her son. File 2010 tax return online free Applying the ordering rule, the qualified principal residence indebtedness exclusion applies only to the extent the amount canceled is more than the amount of the debt (immediately before the cancellation) that is not qualified principal residence indebtedness. File 2010 tax return online free Thus, Nancy can exclude only $5,000 of the canceled debt as qualified principal residence indebtedness ($40,000 amount canceled minus $35,000 nonqualified debt). File 2010 tax return online free   Because Nancy does not meet any other exception or exclusion, she checks only the box on line 1e of Form 982 and enters $5,000 on line 2. File 2010 tax return online free Nancy must also enter $5,000 on line 10b and reduce the basis of her main home by the $5,000 she excluded from income, bringing the adjusted basis in her home to $460,000 ($435,000 purchase price plus $30,000 substantial improvement minus $5,000). File 2010 tax return online free Nancy must also include the $35,000 nonqualified debt portion in income on Form 1040, line 21. File 2010 tax return online free You can see Nancy's Form 1099-C and a portion of her Form 1040 below. File 2010 tax return online free Nancy's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. File 2010 tax return online free Please click the link to view the image. File 2010 tax return online free Form 1099-C, Cancellation of Debt Nancy's 2013 Form 1040 This image is too large to be displayed in the current screen. File 2010 tax return online free Please click the link to view the image. File 2010 tax return online free Form 1040, U. File 2010 tax return online free S. File 2010 tax return online free Individual Income Tax Nancy's Form 982 This image is too large to be displayed in the current screen. File 2010 tax return online free Please click the link to view the image. File 2010 tax return online free Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)              Example 2—Mortgage loan foreclosure. File 2010 tax return online free    In 2005, John and Mary Elm bought a main home for $335,000. File 2010 tax return online free John and Mary took out a $320,000 mortgage loan to buy the home and made a down payment of $15,000. File 2010 tax return online free The loan was secured by the home and is a recourse debt, meaning John and Mary are personally liable for the debt. File 2010 tax return online free   John and Mary became unable to make their mortgage loan payments and on March 1, 2013, when the outstanding balance of the mortgage loan was $315,000 and the FMV of the property was $290,000, the bank foreclosed on the property and simultaneously canceled the remaining mortgage debt. File 2010 tax return online free Immediately before the foreclosure, John and Mary's only other assets and liabilities were a checking account with a balance of $6,000, retirement savings of $13,000, and credit card debt of $5,500. File 2010 tax return online free   John and Mary received a 2013 Form 1099-C showing canceled debt of $25,000 in box 2 ($315,000 outstanding balance minus $290,000 FMV) and an FMV of $290,000 in box 7. File 2010 tax return online free Identifiable event code "D" appears in box 6. File 2010 tax return online free This box shows the reason the creditor has filed Form 1099-C. File 2010 tax return online free In order to determine if John and Mary must include the canceled debt in income, they must first determine whether they meet any of the exceptions or exclusions that apply to canceled debts. File 2010 tax return online free In this example, John and Mary meet both the insolvency and qualified principal residence indebtedness exclusions. File 2010 tax return online free Their sample Form 1099-C is shown on this page. File 2010 tax return online free   John and Mary complete the insolvency worksheet and determine that they were insolvent immediately before the cancellation because at that time their liabilities exceeded the FMV of their assets by $11,500 ($320,500 total liabilities minus $309,000 FMV of total assets). File 2010 tax return online free However, because the entire debt canceled is qualified principal residence indebtedness, the insolvency exclusion only applies if John and Mary elect to apply the insolvency exclusion instead of the qualified principal residence exclusion. File 2010 tax return online free   John and Mary do not elect to apply the insolvency exclusion instead of the qualified principal residence exclusion because under the insolvency exclusion their exclusion would be limited to the amount by which they were insolvent ($11,500). File 2010 tax return online free Instead, John and Mary check box 1e of Form 982 to exclude the canceled debt under the qualified principal residence exclusion. File 2010 tax return online free Under the qualified principal residence exclusion, the amount that John and Mary can exclude is not limited because their qualified principal residence indebtedness is not more than $2 million and no portion of the loan was nonqualified debt. File 2010 tax return online free As a result, John and Mary enter the full $25,000 of canceled debt on line 2 of Form 982. File 2010 tax return online free Because John and Mary no longer own the home due to the foreclosure, John and Mary have no remaining basis in the home at the time of the debt cancellation. File 2010 tax return online free Thus, John and Mary leave line 10b of Form 982 blank. File 2010 tax return online free   John and Mary must also determine whether they have a gain or loss from the foreclosure. File 2010 tax return online free John and Mary complete Table 1-1 (shown below) and find that they have a $45,000 loss from the foreclosure. File 2010 tax return online free Because this loss relates to their home, it is a nondeductible loss. File 2010 tax return online free   John and Mary's Form 1099-C, Insolvency Worksheet, and Form 982 follow. File 2010 tax return online free John and Mary's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. File 2010 tax return online free Please click the link to view the image. File 2010 tax return online free Form 1099-C, Cancellation of Debt Table 1-1. File 2010 tax return online free Worksheet for Foreclosures and Repossessions (for John and Mary Elm) Part 1. File 2010 tax return online free Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). File 2010 tax return online free Otherwise, go to Part 2. File 2010 tax return online free 1. File 2010 tax return online free Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property $315,000. File 2010 tax return online free 00 2. File 2010 tax return online free Enter the fair market value of the transferred property $290,000. File 2010 tax return online free 00 3. File 2010 tax return online free Ordinary income from the cancellation of debt upon foreclosure or repossession. File 2010 tax return online free * Subtract line 2 from line 1. File 2010 tax return online free If less than zero, enter zero. File 2010 tax return online free Next, go to Part 2 $ 25,000. File 2010 tax return online free 00 Part 2. File 2010 tax return online free Gain or loss from foreclosure or repossession. File 2010 tax return online free   4. File 2010 tax return online free Enter the smaller of line 1 or line 2. File 2010 tax return online free If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property $290,000. File 2010 tax return online free 00 5. File 2010 tax return online free Enter any proceeds you received from the foreclosure sale   6. File 2010 tax return online free Add line 4 and line 5 $290,000. File 2010 tax return online free 00 7. File 2010 tax return online free Enter the adjusted basis of the transferred property $335,000. File 2010 tax return online free 00 8. File 2010 tax return online free Gain or loss from foreclosure or repossession. File 2010 tax return online free Subtract line 7 from line 6 ($ 45,000. File 2010 tax return online free 00) * The income may not be taxable. File 2010 tax return online free See chapter 1 for more details. File 2010 tax return online free Insolvency Worksheet—John and Mary Elm Date debt was canceled (mm/dd/yy) 03/01/13 Part I. File 2010 tax return online free Total liabilities immediately before the cancellation (do not include the same liability in more than one category) Liabilities (debts) Amount Owed Immediately Before the Cancellation 1. File 2010 tax return online free Credit card debt $ 5,500 2. File 2010 tax return online free Mortgage(s) on real property (including first and second mortgages and home equity loans) (mortgage(s) can be on personal residence, any additional residence, or property held for investment or used in a trade or business) $ 315,000 3. File 2010 tax return online free Car and other vehicle loans $ 4. File 2010 tax return online free Medical bills owed $ 5. File 2010 tax return online free Student loans $ 6. File 2010 tax return online free Accrued or past-due mortgage interest $ 7. File 2010 tax return online free Accrued or past-due real estate taxes $ 8. File 2010 tax return online free Accrued or past-due utilities (water, gas, electric) $ 9. File 2010 tax return online free Accrued or past-due child care costs $ 10. File 2010 tax return online free Federal or state income taxes remaining due (for prior tax years) $ 11. File 2010 tax return online free Judgments $ 12. File 2010 tax return online free Business debts (including those owed as a sole proprietor or partner) $ 13. File 2010 tax return online free Margin debt on stocks and other debt to purchase or secured by investment assets other than real property $ 14. File 2010 tax return online free Other liabilities (debts) not included above $ 15. File 2010 tax return online free Total liabilities immediately before the cancellation. File 2010 tax return online free Add lines 1 through 14. File 2010 tax return online free $ 320,500 Part II. File 2010 tax return online free Fair market value (FMV) of assets owned immediately before the cancellation (do not include the FMV of the same asset in more than one category) Assets FMV Immediately Before  the Cancellation 16. File 2010 tax return online free Cash and bank account balances $ 6,000 17. File 2010 tax return online free Real property, including the value of land (can be main home, any additional home, or property held for investment or used in a trade or business) $ 290,000 18. File 2010 tax return online free Cars and other vehicles $ 19. File 2010 tax return online free Computers $ 20. File 2010 tax return online free Household goods and furnishings (for example, appliances, electronics, furniture, etc. File 2010 tax return online free ) $ 21. File 2010 tax return online free Tools $ 22. File 2010 tax return online free Jewelry $ 23. File 2010 tax return online free Clothing $ 24. File 2010 tax return online free Books $ 25. File 2010 tax return online free Stocks and bonds $ 26. File 2010 tax return online free Investments in coins, stamps, paintings, or other collectibles $ 27. File 2010 tax return online free Firearms, sports, photographic, and other hobby equipment $ 28. File 2010 tax return online free Interest in retirement accounts (IRA accounts, 401(k) accounts, and other retirement accounts) $ 13,000 29. File 2010 tax return online free Interest in a pension plan $ 30. File 2010 tax return online free Interest in education accounts $ 31. File 2010 tax return online free Cash value of life insurance $ 32. File 2010 tax return online free Security deposits with landlords, utilities, and others $ 33. File 2010 tax return online free Interests in partnerships $ 34. File 2010 tax return online free Value of investment in a business $ 35. File 2010 tax return online free Other investments (for example, annuity contracts, guaranteed investment contracts, mutual funds, commodity accounts, interests in hedge funds, and options) $ 36. File 2010 tax return online free Other assets not included above $ 37. File 2010 tax return online free FMV of total assets immediately before the cancellation. File 2010 tax return online free Add lines 16 through 36. File 2010 tax return online free $ 309,000 Part III. File 2010 tax return online free Insolvency 38. File 2010 tax return online free Amount of Insolvency. File 2010 tax return online free Subtract line 37 from line 15. File 2010 tax return online free If zero or less, you are not insolvent. File 2010 tax return online free $ 11,500 John and Mary's Form 982 This image is too large to be displayed in the current screen. File 2010 tax return online free Please click the link to view the image. File 2010 tax return online free Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)          Example 3—Mortgage loan foreclosure with debt exceeding $2 million limit. File 2010 tax return online free    In 2011, Kathy and Frank Willow got married and entered into a contract with Hive Construction Corporation to build a house for $3,000,000 to be used as their main home. File 2010 tax return online free Kathy and Frank made a $400,000 down payment and took out a $2,600,000 mortgage to finance the remaining cost of the house. File 2010 tax return online free Kathy and Frank are personally liable for the mortgage loan, which is secured by the home. File 2010 tax return online free   In November 2013, when the outstanding principal balance on the mortgage loan was $2,500,000, the FMV of the property fell to $1,750,000 and Kathy and Frank abandoned the property by permanently moving out. File 2010 tax return online free The lender foreclosed on the property and, on December 5, 2013, sold the property to another buyer for $1,750,000. File 2010 tax return online free On December 26, 2013, the lender canceled the remaining debt. File 2010 tax return online free Kathy and Frank have no tax attributes other than basis of personal-use property. File 2010 tax return online free   The lender issued a 2013 Form 1099-C to Kathy and Frank showing canceled debt of $750,000 in box 2 (the remaining balance on the $2,500,000 mortgage debt after application of the foreclosure sale proceeds) and $1,750,000 in box 7 (FMV of the property). File 2010 tax return online free Identifiable event code "D" appears in box 6. File 2010 tax return online free This box shows the reason the creditor has filed Form 1099-C. File 2010 tax return online free Although Kathy and Frank abandoned the property, the lender did not need to also file a Form 1099-A because the lender canceled the debt in connection with the foreclosure in the same calendar year. File 2010 tax return online free Kathy and Frank are filing a joint return for 2013. File 2010 tax return online free   Because the foreclosure occurred prior to the debt cancellation, Kathy and Frank first calculate their gain or loss from the foreclosure using Table 1-1. File 2010 tax return online free Because Kathy and Frank remained personally liable for the $750,000 debt remaining after the foreclosure ($2,500,000 outstanding debt immediately before the foreclosure minus $1,750,000 satisfied through the sale of the home), Kathy and Frank enter $1,750,000 on line 1 of Table 1-1 ($2,500,000 outstanding debt immediately before the foreclosure minus the $750,000 for which they remained liable). File 2010 tax return online free Completing Table 1-1, Kathy and Frank find that they have no ordinary income from the cancellation of debt upon foreclosure and that they have a $1,250,000 loss. File 2010 tax return online free Because this loss relates to their home, it is a nondeductible loss. File 2010 tax return online free   Because the lender later canceled the remaining amount of the debt, Kathy and Frank must also determine whether that canceled debt is taxable. File 2010 tax return online free Immediately before the cancellation, Kathy and Frank had $15,000 in a savings account, household furnishings with an FMV of $17,000, a car with an FMV of $10,000, and $18,000 in credit card debt. File 2010 tax return online free Kathy and Frank also had the $750,000 remaining balance on the mortgage loan at that time. File 2010 tax return online free The household furnishings originally cost $30,000. File 2010 tax return online free The car had been fully paid off (so there was no related outstanding debt) and was originally purchased for $16,000. File 2010 tax return online free Kathy and Frank had no adjustments to the cost basis of the car. File 2010 tax return online free Kathy and Frank had no other assets or liabilities at the time of the cancellation. File 2010 tax return online free Kathy and Frank complete the insolvency worksheet to calculate that they were insolvent to the extent of $726,000 immediately before the cancellation ($768,000 of total liabilities minus $42,000 FMV of total assets). File 2010 tax return online free   At the beginning of 2014, Kathy and Frank had $9,000 in their savings account and $15,000 in credit card debt. File 2010 tax return online free Kathy and Frank also owned the same car at that time (still with an FMV of $10,000 and basis of $16,000) and the same household furnishings (still with an FMV of $17,000 and a basis of $30,000). File 2010 tax return online free Kathy and Frank had no other assets or liabilities at that time. File 2010 tax return online free Kathy and Frank no longer own the home because the lender foreclosed on it in 2013. File 2010 tax return online free   Because the canceled debt is qualified principal residence indebtedness, the insolvency exclusion does not apply unless Kathy and Frank elect to apply the insolvency exclusion instead of the qualified principal residence indebtedness exclusion. File 2010 tax return online free The maximum amount that Kathy and Frank can treat as qualified principal residence indebtedness is $2,000,000. File 2010 tax return online free The remaining $500,000 ($2,500,000 outstanding mortgage loan minus $2,000,000 limit on qualified principal residence indebtedness) is not qualified principal residence indebtedness. File 2010 tax return online free Because only a part of the loan is qualified principal residence indebtedness, Kathy and Frank must apply the ordering rule to the canceled debt. File 2010 tax return online free Under the ordering rule, the qualified principal residence indebtedness exclusion applies only to the extent that the amount canceled ($750,000) exceeds the amount of the loan (immediately before the cancellation) that is not qualified principal residence indebtedness ($500,000). File 2010 tax return online free This means that Kathy and Frank can only exclude $250,000 ($750,000 amount canceled minus $500,000 nonqualified debt) under the qualified principal residence indebtedness exclusion. File 2010 tax return online free   Kathy and Frank do not elect to have the insolvency exclusion apply instead of the qualified principal residence exclusion. File 2010 tax return online free Nonetheless, they can still apply the insolvency exclusion to the $500,000 nonqualified debt because it is not qualified principal residence indebtedness. File 2010 tax return online free Kathy and Frank can exclude the remaining $500,000 canceled debt under the insolvency exclusion because they were insolvent immediately before the cancellation to the extent of $726,000. File 2010 tax return online free Thus, Kathy and Frank check the boxes on lines 1b and 1e of Form 982 and enter $750,000 on line 2 ($250,000 excluded under the qualified principal residence indebtedness exclusion plus $500,000 excluded under the insolvency exclusion). File 2010 tax return online free   Next, Kathy and Frank reduce their tax attributes using Part II of Form 982. File 2010 tax return online free Because Kathy and Frank no longer own the home due to the foreclosure, Kathy and Frank have no remaining basis in the home at the time of the debt cancellation. File 2010 tax return online free Thus, Kathy and Frank leave line 10b of Form 982 blank. File 2010 tax return online free However, Kathy and Frank are also excluding nonqualified debt under the insolvency exclusion. File 2010 tax return online free As a result, Kathy and Frank must reduce the basis of property they own based on the amount of canceled debt they are excluding from income under the insolvency rules. File 2010 tax return online free Because Kathy and Frank have no tax attributes other than basis of personal-use property to reduce, Kathy and Frank figure the amount they must include on line 10a of Form 982 by taking the smallest of: The $46,000 bases of their personal-use property held at the beginning of 2014 ($16,000 basis in the car plus $30,000 basis in household furnishings), The $500,000 of the nonbusiness debt (other than qualified principal residence indebtedness) that they are excluding from income on line 2 of Form 982, or The $43,000 excess of the total bases of the property and the amount of money they held immediately after the cancellation over their total liabilities immediately after the cancellation ($15,000 in savings account plus $30,000 basis in household furnishings plus $16,000 adjusted basis in car minus $18,000 credit card debt). File 2010 tax return online free Kathy and Frank enter $43,000 on Form 982, line 10a and reduce their bases in the car and the household furnishings in proportion to the total adjusted bases in all their property. File 2010 tax return online free Kathy and Frank reduce the basis in the car by $14,956. File 2010 tax return online free 52 ($43,000 x $16,000/$46,000). File 2010 tax return online free And they reduce the basis in the household furnishings by $28,043. File 2010 tax return online free 48 ($43,000 x $30,000/$46,000). File 2010 tax return online free   Following are Kathy and Frank's sample forms and worksheets. File 2010 tax return online free Frank and Kathy's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. File 2010 tax return online free Please click the link to view the image. File 2010 tax return online free Form 1099-C, Cancellation of Debt Table 1-1. File 2010 tax return online free Worksheet for Foreclosures and Repossessions (for Frank and Kathy Willow) Part 1. File 2010 tax return online free Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). File 2010 tax return online free Otherwise, go to Part 2. File 2010 tax return online free 1. File 2010 tax return online free Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property $1,750,000. File 2010 tax return online free 00 2. File 2010 tax return online free Enter the fair market value of the transferred property $1,750,000. File 2010 tax return online free 00 3. File 2010 tax return online free Ordinary income from the cancellation of debt upon foreclosure or repossession. File 2010 tax return online free * Subtract line 2 from line 1. File 2010 tax return online free If less than zero, enter zero. File 2010 tax return online free Next, go to Part 2 $0. File 2010 tax return online free 00 Part 2. File 2010 tax return online free Gain or loss from foreclosure or repossession. File 2010 tax return online free   4. File 2010 tax return online free Enter the smaller of line 1 or line 2. File 2010 tax return online free If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property. File 2010 tax return online free $1,750,000. File 2010 tax return online free 00 5. File 2010 tax return online free Enter any proceeds you received from the foreclosure sale   6. File 2010 tax return online free Add line 4 and line 5 $1,750,000. File 2010 tax return online free 00 7. File 2010 tax return online free Enter the adjusted basis of the transferred property $3,000,000. File 2010 tax return online free 00 8. File 2010 tax return online free Gain or loss from foreclosure or repossession. File 2010 tax return online free Subtract line 7 from line 6 ($1,250,000. File 2010 tax return online free 00) * The income may not be taxable. File 2010 tax return online free See chapter 1 for more details. File 2010 tax return online free    Insolvency Worksheet—Frank and Kathy Willow Date debt was canceled (mm/dd/yy) 12/26/13 Part I. File 2010 tax return online free Total liabilities immediately before the cancellation (do not include the same liability in more than one category) Liabilities (debts) Amount Owed Immediately Before the Cancellation 1. File 2010 tax return online free Credit card debt $ 18,000 2. File 2010 tax return online free Mortgage(s) on real property (including first and second mortgages and home equity loans) (mortgage(s) can be on personal residence, any additional residence, or property held for investment or used in a trade or business) $ 750,000 3. File 2010 tax return online free Car and other vehicle loans $ 4. File 2010 tax return online free Medical bills owed $ 5. File 2010 tax return online free Student loans $ 6. File 2010 tax return online free Accrued or past-due mortgage interest $ 7. File 2010 tax return online free Accrued or past-due real estate taxes $ 8. File 2010 tax return online free Accrued or past-due utilities (water, gas, electric) $ 9. File 2010 tax return online free Accrued or past-due child care costs $ 10. File 2010 tax return online free Federal or state income taxes remaining due (for prior tax years) $ 11. File 2010 tax return online free Judgments $ 12. File 2010 tax return online free Business debts (including those owed as a sole proprietor or partner) $ 13. File 2010 tax return online free Margin debt on stocks and other debt to purchase or secured by investment assets other than real property $ 14. File 2010 tax return online free Other liabilities (debts) not included above $ 15. File 2010 tax return online free Total liabilities immediately before the cancellation. File 2010 tax return online free Add lines 1 through 14. File 2010 tax return online free $ 768,000 Part II. File 2010 tax return online free Fair market value (FMV) of assets owned immediately before the cancellation (do not include the FMV of the same asset in more than one category) Assets FMV Immediately Before  the Cancellation 16. File 2010 tax return online free Cash and bank account balances $ 15,000 17. File 2010 tax return online free Real property, including the value of land (can be main home, any additional home, or property held for investment or used in a trade or business) $ 18. File 2010 tax return online free Cars and other vehicles $ 10,000 19. File 2010 tax return online free Computers $ 20. File 2010 tax return online free Household goods and furnishings (for example, appliances, electronics, furniture, etc. File 2010 tax return online free ) $ 17,000 21. File 2010 tax return online free Tools $ 22. File 2010 tax return online free Jewelry $ 23. File 2010 tax return online free Clothing $ 24. File 2010 tax return online free Books $ 25. File 2010 tax return online free Stocks and bonds $ 26. File 2010 tax return online free Investments in coins, stamps, paintings, or other collectibles $ 27. File 2010 tax return online free Firearms, sports, photographic, and other hobby equipment $ 28. File 2010 tax return online free Interest in retirement accounts (IRA accounts, 401(k) accounts, and other retirement accounts) $ 29. File 2010 tax return online free Interest in a pension plan $ 30. File 2010 tax return online free Interest in education accounts $ 31. File 2010 tax return online free Cash value of life insurance $ 32. File 2010 tax return online free Security deposits with landlords, utilities, and others $ 33. File 2010 tax return online free Interests in partnerships $ 34. File 2010 tax return online free Value of investment in a business $ 35. File 2010 tax return online free Other investments (for example, annuity contracts, guaranteed investment contracts, mutual funds, commodity accounts, interests in hedge funds, and options) $ 36. File 2010 tax return online free Other assets not included above $ 37. File 2010 tax return online free FMV of total assets immediately before the cancellation. File 2010 tax return online free Add lines 16 through 36. File 2010 tax return online free $ 42,000 Part III. File 2010 tax return online free Insolvency 38. File 2010 tax return online free Amount of Insolvency. File 2010 tax return online free Subtract line 37 from line 15. File 2010 tax return online free If zero or less, you are not insolvent. File 2010 tax return online free $ 726,000    Frank and Kathy's Form 982 This image is too large to be displayed in the current screen. File 2010 tax return online free Please click the link to view the image. 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Prior Year Forms and Publications

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This list of tax products contains forms, instructions, and publications ranging from the current year back to 1864. All products have a revision date, showing the year each product was revised. 

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The File 2010 Tax Return Online Free

File 2010 tax return online free 3. File 2010 tax return online free   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. File 2010 tax return online free Deductible contribution. File 2010 tax return online free Nondeductible contribution. File 2010 tax return online free You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). File 2010 tax return online free Some adjustments to income follow. File 2010 tax return online free Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. File 2010 tax return online free Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. File 2010 tax return online free See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. File 2010 tax return online free Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. File 2010 tax return online free For more details, see Publication 535, Business Expenses. File 2010 tax return online free Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). File 2010 tax return online free For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. File 2010 tax return online free Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). File 2010 tax return online free Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. File 2010 tax return online free Alimony payments (Form 1040, line 31a). File 2010 tax return online free For more information, see Publication 504, Divorced or Separated Individuals. File 2010 tax return online free There are other items you can claim as adjustments to income. File 2010 tax return online free These adjustments are discussed in your tax return instructions. File 2010 tax return online free Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. File 2010 tax return online free A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. File 2010 tax return online free Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . File 2010 tax return online free For more detailed information, see Publication 590. File 2010 tax return online free Contributions. File 2010 tax return online free   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. File 2010 tax return online free Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. File 2010 tax return online free    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. File 2010 tax return online free Do not report this interest on your tax return as tax-exempt interest. File 2010 tax return online free General limit. File 2010 tax return online free   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. File 2010 tax return online free Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). File 2010 tax return online free Contributions to Kay Bailey Hutchison Spousal IRAs. File 2010 tax return online free   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. File 2010 tax return online free For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. File 2010 tax return online free Deductible contribution. File 2010 tax return online free   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. File 2010 tax return online free However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. File 2010 tax return online free Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. File 2010 tax return online free For more information, see Limit if Covered by Employer Plan in Publication 590. File 2010 tax return online free Nondeductible contribution. File 2010 tax return online free   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. File 2010 tax return online free You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. File 2010 tax return online free    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). File 2010 tax return online free Prev  Up  Next   Home   More Online Publications