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File 2011 California State Taxes

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File 2011 California State Taxes

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

In many states, consumers can choose their telephone and energy service provider. Contact your state utility commission to find out whether you have a choice. Some commissions will provide a list of service providers and advice on making a choice, and most state utility commissions will take any complaints you have concerning utility sales and service.

Starting Utility Service

When you move into a new home or apartment, you may also be required to have the utilities (electricity, gas, water, waste removal, and cable) turned on in your name. Your city or county government may handle some services, such as water, sewer, and garbage collection. If you live in an apartment or are leasing a house from a homeowner, the landlord may handle this for you, but that is not required. If you request service, provide as much advance notice to the utility company as you can, at least one week in advance of the date you need service to start. Also, if you are relocating, don’t forget to have service turned off at your old address. Each company may require you to pay a fee to start service. You may also be required to pay a deposit or allow the company to check your credit to establish service at your home. If any of these companies fails to meet its service requirements, file a complaint with the company; you may be able to get a refund of your installation fee. If that doesn’t work, contact your state’s utility commission.

Billing

Once you have established service, you should start receiving your bills at regular intervals, normally monthly or quarterly. Utility bills are based on the amount of energy or water you actually use. However, if you live in an apartment complex, the amount you pay for some utilities may be prorated or split, based on a mathematical formula, among all of the residents in your community, no matter how energy conscious you are. If the amount of energy varies by season, you may decide to sign up for a budget billing program. These programs allow you to smooth out your monthly payments by paying more in lighter-use months, so your bills are still manageable in months with heavier use. Contact your utility companies to sign up for these programs. To learn ways to save on your energy bill, check with Environmental Protection Agency.
In addition to your actual service, you may have other fees on your bill, such as administrative fees, public surcharges, or local taxes. Contact the service provider if you see charges you don’t understand or didn’t authorize, or if you have difficulty making timely payments.
If you have difficulty paying your bills, especially for electricity or gas, help is available. Contact the company to find out if it has a program in place to help consumers. Also, your state’s utility commission may sponsor a program to either reduce your bill or make your payments based on a set amount of your income each month. Programs like these from utility companies and local government are usually based on your income.

The File 2011 California State Taxes

File 2011 california state taxes Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File 2011 california state taxes Tax questions. File 2011 california state taxes Useful Items - You may want to see: What's New Standard mileage rate. File 2011 california state taxes  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. File 2011 california state taxes See Travel by car under Deductible Moving Expenses. File 2011 california state taxes Reminders Future developments. File 2011 california state taxes  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. File 2011 california state taxes irs. File 2011 california state taxes gov/pub521. File 2011 california state taxes Change of address. File 2011 california state taxes  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. File 2011 california state taxes Mail it to the Internal Revenue Service Center for your old address. File 2011 california state taxes Addresses for the service centers are on the back of the form. File 2011 california state taxes If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. File 2011 california state taxes Photographs of missing children. File 2011 california state taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2011 california state taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2011 california state taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 2011 california state taxes Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. File 2011 california state taxes It includes the following topics. File 2011 california state taxes Who can deduct moving expenses. File 2011 california state taxes What moving expenses are deductible. File 2011 california state taxes What moving expenses are not deductible. File 2011 california state taxes How a reimbursement affects your moving expense deduction. File 2011 california state taxes How and when to report moving expenses. File 2011 california state taxes Special rules for members of the Armed Forces. File 2011 california state taxes Form 3903, Moving Expenses, is used to claim the moving expense deduction. File 2011 california state taxes An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. File 2011 california state taxes You may be able to deduct moving expenses whether you are self-employed or an employee. File 2011 california state taxes Your expenses generally must be related to starting work at your new job location. File 2011 california state taxes However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. File 2011 california state taxes See Who Can Deduct Moving Expenses. File 2011 california state taxes Recordkeeping. File 2011 california state taxes    It is important to maintain an accurate record of expenses you paid to move. File 2011 california state taxes You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. File 2011 california state taxes Also, you should save your Form W-2 and statements of reimbursement from your employer. File 2011 california state taxes Comments and suggestions. File 2011 california state taxes   We welcome your comments about this publication and your suggestions for future editions. File 2011 california state taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2011 california state taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2011 california state taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2011 california state taxes   You can send your comments from www. File 2011 california state taxes irs. File 2011 california state taxes gov/formspubs/. File 2011 california state taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 2011 california state taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2011 california state taxes Ordering forms and publications. File 2011 california state taxes   Visit www. File 2011 california state taxes irs. File 2011 california state taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 2011 california state taxes Internal Revenue Service 1201 N. File 2011 california state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2011 california state taxes   If you have a tax question, check the information available on IRS. File 2011 california state taxes gov or call 1-800-829-1040. File 2011 california state taxes We cannot answer tax questions sent to either of the above addresses. File 2011 california state taxes Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. File 2011 california state taxes S. File 2011 california state taxes Individual Income Tax Return 1040X Amended U. File 2011 california state taxes S. File 2011 california state taxes Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. File 2011 california state taxes Prev  Up  Next   Home   More Online Publications