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

We make the content you see in our directory of federal agencies available in both English and Spanish via a REST API. The API programmatically returns all of the information contained in the directory, or you can query the API to return just a subset of the available information.

If you are using the Federal Agency Directory API and have feedback or want to tell us about your product, please e-mail us.

Changes to the API

On December 28, 2012, we launched version 2.0 of the API and made the following changes:

  • Launched new methods to return directory records in a hierarchical fashion.
  • Results can now be returned using XML and JSONP, as well as straight JSON.
  • The Interface method was removed.

About the Data

The data in the Federal Agency Directory API is based on the English and Spanish federal agency directories. We gather this data from the agency information listed in the U.S. Government Manual, and independent research by our staff.

There is no schedule for data updates; we update data continually, and as needed. Early versions of the API may have incomplete and inconsistent data. We are working to continually develop the data in our directory records.

If you have suggestions about what types of data you would like to see in the Federal Agency Directory API, please e-mail us.

About the Spanish Data

GobiernoUSA.gov and the North American Academy of the Spanish Language (ANLE, per its Spanish acronym) worked together to review federal agencies Spanish translations to ensure language accuracy and consistency throughout the government. ANLE, the highest authority on Spanish language in the United States, and GobiernoUSA.gov have the joined mission of improving and standardizing the use of Spanish language in government communications.

This collaboration, possible through a signed agreement between the two institutions, resulted in a list of official Spanish language translations of federal agencies, available through this API.

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Accessing the API

Our Federal Agency Directory API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://www.usa.gov/api/USAGovAPI/contacts.{format}/. Append the API call you’d like to make to this URL.

Currently, three output formats are available:

  1. JSON (such as http://www.usa.gov/api/USAGovAPI/contacts.json/contacts)
  2. XML (such as http://www.usa.gov/api/USAGovAPI/contacts.xml/contacts)
  3. JSONP (such as http://www.usa.gov/api/USAGovAPI/contacts.jsonp/contacts?callback=callmemaybe). When requesting JSONP, you should include a callback parameter with the name of the callback function you would like called.

For the purposes of this documentation, only JSON sample calls and results will be shown.

API Result Formats

The Federal Agency Directory API returns results in json, with an optional callback parameter to enable jsonp support.

Interactive Documentation for the API

If you're interested in trying out the Federal Agency Directory API, we have an interactive test page. On this page, you can try different parameters and see the results.

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API Data Model

The following fields are associated with directory records. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - A unique identifier for each directory record
  • Name – The name of the agency.
  • Description – A brief description of the agency.
  • Language – Whether the record is in English or Spanish.
  • Subdivision – Used for mailing items to the agency.
  • Street1 – A first line of address information (such as the street address) for the agency’s main office.
  • Street2 – A second line of address information for the agency’s main office.
  • City – The city of the agency’s main office.
  • StateTer – The state of the agency’s main office.
  • Zip – The postal zip code of the agency’s main office.
  • Email – The e-mail address for the agency’s main office.
  • Phone – The phone number of the agency’s main office (may contain more than one).
  • TTY – The TTY number of the agency’s main office (may contain more than one).
  • Tollfree – The toll-free number to contact the agency (may contain more than one).
  • SMS – Any services offered via text messaging by the agency.
  • Synonym – Alternative names used commonly to refer to the agency (may contain more than one).
  • URI – The URL to access the agency’s complete directory record via the API.
  • Source_Url – The USA.gov or GobiernoUSA.gov URL that contains the record.

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URLs

The directory API returns several types of URLs that can be used to link to the agency.

  • Web_Url – Main URLs for the agency (may contain more than one).
  • Contact_Url – URLs for the public to contact the agency (may contain more than one).
  • In_Person_Url – URLs for the public to find out how to interact with the agney in person (may contain more than one).
  • Form_Url – URLs for the agency to find forms from the agency (may contain more than one).

For each of these URLs, the following sub-data elements are returned:

  • Url – The URL to the web page.
  • Description – A description of the URL.
  • Language – Whether the web page located at the URL is in English (en) or Spanish (es).

Agency Relationships

Additionally, the directory API returns information on the hierarchical relationship between federal agencies.

  • Parent – The parent of the agency. such as the Department of the Treasury for the Internal Revenue Service.
  • Child – Any children departments or agencies for the agency. such as the Census Bureau for the Department of Commerce (may contain more than one of these).
  • Alt_Language – The record for the agency in Spanish, if the record is in English, and vice versa.

For each of these relationships, the following sub-data elements are returned for the related agency:

  • Id – A unique identifier for each directory record
  • Name – The name of the agency.
  • URI – The URL to access the agency’s complete directory record via the API.
  • For Alt_Language only, Language – Whether the alternate language record is in English (en) or Spanish (es).

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API Methods

As of version 2.0, the methods of the Federal Agency Directory API are broken down into two categories. The first category simply returns a list of agency records. The second category returns a hierarchical structure of the agency records, making it easy to form a tree. The tree can show that the Food and Drug Administration is part of the Department of Health and Human Services. This is just one example.

API Methods That Return A List of Agency Records

Contacts

Contacts is a general purpose call that, by default, will return all of the agency directory records. However, you can pass parameters into contacts that allow you to filter the records returned by the API in powerful ways.

Parameters

query_filter – Return only agency directory records that meet the criteria you enter into this parameter. In general, the filter takes the form of {field_name}::{value}[|{field_name}::{value}]*. Additionally, for names, you can perform substring searches by surrounding {value} with asterixis.

For example, if you want to return all agencies that have the word “commission” in their title, you can use a query_filter of name::*commission*. Likewise, if you want to find all commissions who have their main address in Virginia, you can use a query_filter of: name::*commission*|state::VA

See the data model above for a list of field names that you can query on.

result_filter – Return only the fields listed here (separated by |) as opposed to every field in each directory record. For example, use a result_filter of name|phone to return only names and phone numbers.

See the data model above for a list of field names that you can specify be returned.

sort – Allows you to specify the sort order of the returned agency directory records. For example, use a sort of name to sort the results by the agency’s name. You can also cause the sort to go in descending order by prepending the field name with a -, such as -name.

See the data model above for a list of field names that you can sort the results on.

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/contacts/tree/independent

The independent method will return every agency record that has no parent and no child, such as the National Railroad Passenger Corporation.

/contacts/tree

The tree method returns every agency record, and, optionally, includes sub-agencies as part of their parent agency’s record.

Paramaters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contacts/tree/dependent

The dependent method returns every agency record that has sub-agencies, and, optionally, includes sub-agencies as part of their parent agency’s record.

Parameters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contact/{identifier}/tree/sibling

The sibling method will return all of the agency records that are siblings to the agency represented by the id specified in the REST URL. It will also return the record for the id specified as well.  

The only difference between the result format of the sibling method and the more generic contacts method is that the siblings method does not return the child and parent data elements as part of it’s results.

For example, if you request the sibling agencies for the U.S. Botanic Garden (id 49108), the API will return records for both the U.S. Botanic Garden and the U.S. Capitol Visitor Center, as both of these agencies are part of the Architect of the Capitol.

If you desired the results in JSON format, the API call for this query would look like the following:
http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49108/tree/sibling

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Sample Results For These Methods

For API methods that return a list of directory records, the API will return an array of objects, such as:

The API will return an array of objects, such as:

{
   "Contact":[
      {
         "Id":"52663",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/52663",
         "Language":"en",
         "Name":"U.S. Access Board",
         "Source_Url":"http://www.usa.gov/directory/federal/us-access-board.shtml",
         "Street1":"1331 F Street, NW",
         "Street2":"Suite 1000",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20004-1111",
         "Synonym":[
            "Access Board"
         ],
         "Phone":[
            "202-272-0080"
         ],
         "Tollfree":[
            "800-872-2253"
         ],
         "TTY":[
            "202-272-0082",
            "800-993-2822"
         ],
         "Email":"info@access-board.gov",
         "Contact_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm",
               "Description":"Contact the U.S. Access Board ",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#email",
               "Description":"E-mail Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#Phone",
               "Description":"Phone Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/enforcement/filing.htm",
               "Description":"File an Accessibility Complaint",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.access-board.gov/",
               "Description":"U.S. Access Board ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm#Location",
               "Description":"Map and Directions",
               "Language":"en"
            }
         ],
         "Description":"The Access Board is an independent federal agency devoted to accessibility for people with disabilities. The Board develops and maintains design criteria for the built environment, transit vehicles, telecommunications equipment, and for electronic and information technology. ",
         "Alt_Language":[
            {
               "Id":"50175",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50175",
               "Name":"Consejo de Acceso de Estados Unidos",
               "Language":"es"
            }
         ]
      },
      {
         "Id":"61787",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/61787",
         "Language":"en",
         "Name":"Medicaid and CHIP Payment and Access Commission",
         "Source_Url":"http://www.usa.gov/directory/federal/medicaid-chip-payment-access-commission.shtml",
         "Street1":"1800 M Street, NW",
         "Street2":"Suite 350N",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20036",
         "Phone":[
            "202-273-2460"
         ],
         "Email":"webmaster@macpac.gov",
         "Web_Url":[
            {
               "Url":"http://www.macpac.gov",
               "Description":"Medicaid and CHIP Payment and Access Commission ",
               "Language":"en"
            }
         ]
      }
   ]
}

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If you set include_descendents to true in the tree or descendants methods, parent agencies will include an array called "Contact" with their child agency records, such as in this snippet:

{
   "Contact":[
      {
         "Id":"49015",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49015",
         "Language":"en",
         "Name":"U.S. Department of Agriculture (USDA)",
         "Source_Url":"http://www.usa.gov/directory/federal/department-of-agriculture.shtml",
         "Street1":"1400 Independence Ave., S.W.",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20250",
         "Synonym":[
            "Agriculture Department",
            "Department of Agriculture"
         ],
         "Phone":[
            "202-720-2791"
         ],
         "Contact_Url":[
            {
               "Url":"http://usda.gov/wps/portal/usda/usdahome?navid=CONTACT_US",
               "Description":"Contact the U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/cnd/Contacts/StateDirectory.htm",
               "Description":"Child Nutrition Programs",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/snap/contact_info/default.htm",
               "Description":"Food Stamps",
               "Language":"en"
            },
            {
               "Url":"http://www.fsis.usda.gov/Food_Safety_Education/USDA_Meat_&_Poultry_Hotline/index.asp",
               "Description":"Meat and Poultry Hotline",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/employeeDirectory/app",
               "Description":"Employee Directory",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.usda.gov/wps/portal/usda/usdahome",
               "Description":"U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.rurdev.usda.gov/recd_map.html",
               "Description":"Rural Development Office Locator",
               "Language":"en"
            },
            {
               "Url":"http://apps.ams.usda.gov/FarmersMarkets/",
               "Description":"Farmers Markets Near You",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/locator/app",
               "Description":"Find a Service Center Near You",
               "Language":"en"
            }
         ],
         "Description":"The Department of Agriculture provides leadership on food, agriculture, natural resources, and related issues.",
         "Alt_Language":[
            {
               "Id":"50072",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50072",
               "Name":"Departamento de Agricultura",
               "Language":"es"
            }
         ],
         "Contact":[
            {
               "Id":"48012",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/48012",
               "Language":"en",
               "Name":"Center for Nutrition Policy and Promotion (CNPP)",
               "Source_Url":"http://www.usa.gov/directory/federal/center-for-nutrition-policy-and-promotion.shtml",
               "Street1":"3101 Park Center Dr., 10th Floor",
               "City":"Alexandria",
               "StateTer":"VA",
               "Zip":"22302-1594",
               "Phone":[
                  "703-305-7600"
               ],
               "Contact_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/contacts.htm",
                     "Description":"Contact the Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  }
               ],
               "Web_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/",
                     "Description":"Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  },
                  {
                     "Url":"http://www.choosemyplate.gov/",
                     "Description":"",
                     "Language":"en"
                  }
               ],
               "Description":"The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers."
            }
         ]
      }
   ]
}

For a complete list of fields returned in the json, see the data model description above. Please note that any field that contains more than one item in it (such as synonyms), is returned as an array and noted in the data model description.

We encourage you to try out the interactive documentation to learn more.

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API Methods That Return Agency Records in a Tree Form

These methods return agency records in a hierarchical data structure. In this way, you do not have to manually recreate the hierarchy yourself using the contacts method.

/contact/{identifier}/tree/parent

The parent method returns the record of the parent agency specified in the REST URL and will continue up the agency hierarchy until the root agency is returned. Additionally, the record for the id specified will also be returned.

For example, if you request the parent tree for the Administration for Native Americans (agency id 49064) , the API will return a tree structure whose head is the U.S.  Department of Health and Human Services, with a child record for the Administration for Children and Families, which will then have a child record for the Administration of Native Americans.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064/tree/parent

Likewise, if you request the parent tree for the Administration for Children and Families (agency id 47994), the API will return a tree structure whose head is the U.S. Department of Health and Human Services, with a child record for the Administration for Children and Families.  However, the structure will end at that point instead of continuing down the agency hierarchy.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/parent

/contact/{identifier}/tree/descendant

The descendant method will return a tree with the agency specified in the REST URL at it’s head. It will include all of the agency's sub-agencies as children. The tree will then continue in this fashion until the agencies with no children are returned.

For example, if you request the descendant tree of the Administration for Children and Families (agency id 47994), the API will return a tree structure with the record for the Administration for Children and Families at it’s head. There would then be child record for the Administration of Native Americans, since that agency is a subagency of the Administration for Children and Families.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/descendant

Likewise, if you request the descendant tree of the U.S. Department of Health and Human Services (agency id 49021), the API will return a tree structure with the U.S. Department of Health and Human Services record at it’s head, and have 15 child records for each of the sub-agencies.  The tree will continue in this manner until the entire U.S. Department of Health and Human Services hierarchy of agencies is exposed.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021/tree/descendant

/contact/{identifier}/tree/branch

The branch method returns a tree that is the combination of the trees returned by the parent method and the descendant method for the id specified in the REST URL. With this one method, the API will return every parent and every descendant of a particular agency.

/contact/{identifier}

The contact/{identifier} method will return the single directory record represented by the id specified in the REST URL. There are no children records returned when using this method.

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Sample Results For These Methods

For API methods that return a tree of directory records, the API will return an array of objects, such as:

{
  "Id": "49021",
  "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021",
  "Language": "en",
  "Name": "U.S. Department of Health and Human Services (HHS)",
  "Source_Url": "http://www.usa.gov/directory/federal/department-of-health-and-human-services.shtml",
  "Street1": "200 Independence Avenue, S.W.",
  "City": "Washington",
  "StateTer": "DC",
  "Zip": "20201",
  "Synonym": [
    "Health and Human Services Department",
    "Department of Health and Human Services"
  ],
  "Contact_Url": [
    {
      "Url": "http://www.hhs.gov/contactus.html",
      "Description": "Contact the U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
      "Description": "Child Support",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ofa/help",
      "Description": "Temporary Assistance for Needy Families (Welfare)",
      "Language": "en"
    },
    {
      "Url": "http://www.medicare.gov/ContactUs.asp",
      "Description": "Medicare",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
      "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
      "Language": "en"
    },
    {
      "Url": "https://cfo.gov/cfo-members/",
      "Description": "Employee Directory",
      "Language": "en"
    }
  ],
  "Web_Url": [
    {
      "Url": "http://www.hhs.gov/",
      "Description": "U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    }
  ],
  "In_Person_Url": [
    {
      "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
      "Description": "Head Start Program Locator",
      "Language": "en"
    }
  ],
  "Description": "The Department of Health and Human Services protects the health of all Americans and provides essential human services.",
  "Alt_Language": [
    {
      "Id": "50081",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50081",
      "Name": "Departamento de Salud y Servicios Sociales – HHS",
      "Language": "es"
    }
  ],
  "Contact": [
    {
      "Id": "47994",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994",
      "Language": "en",
      "Name": "Administration for Children and Families (ACF)",
      "Source_Url": "http://www.usa.gov/directory/federal/administration-for-children--families.shtml",
      "Street1": "370 L'nfant Promenade, SW",
      "City": "Washington",
      "StateTer": "DC",
      "Zip": "20447",
      "Tollfree": [
        "1-888-289-8442 (Fraud Alert Hotline)"
      ],
      "Contact_Url": [
        {
          "Url": "http://www.acf.hhs.gov/programs/ana/about",
          "Description": "Contact the Administration for Children and Families (ACF) ",
          "Language": "en"
        },
        {
          "Url": "https://cfo.gov/cfo-members/",
          "Description": "Employee Directory",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
          "Description": "Child Support",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ofa/help",
          "Description": "Temporary Assistance for Needy Families (Welfare)",
          "Language": "en"
        },
        {
          "Url": "http://www.childwelfare.gov/pubs/reslist/rl_dsp.cfm?rs_id=5&rate_chno=11-11172",
          "Description": "Report Child Abuse and Neglect",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
          "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
          "Language": "en"
        }
      ],
      "Web_Url": [
        {
          "Url": "http://www.acf.hhs.gov/",
          "Description": "Administration for Children and Families (ACF) ",
          "Language": "en"
        }
      ],
      "In_Person_Url": [
        {
          "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
          "Description": "Head Start Program Locator",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/cse/extinf.html",
          "Description": "Child Support Enforcement in Your State",
          "Language": "en"
        }
      ],
      "Description": "The ACF funds state, territory, local, and tribal organizations to provide family assistance (welfare), child support, child care, Head Start, child welfare, and other programs relating to children and families.",
      "Alt_Language": [
        {
          "Id": "50101",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50101",
          "Name": "Administración de Asuntos de Niños y Familias",
          "Language": "es"
        }
      ],
      "Contact": [
        {
          "Id": "49064",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064",
          "Language": "en",
          "Name": "Administration for Native Americans",
          "Source_Url": "http://www.usa.gov/directory/federal/administration-for-native-americans.shtml",
          "Street1": "2nd Floor, West Aerospace Center",
          "Street2": "370 L'Enfant Promenade, SW",
          "City": "Washington",
          "StateTer": "DC",
          "Zip": "20447-0002",
          "Tollfree": [
            "877-922-9262"
          ],
          "Email": "anacomments@acf.hhs.gov",
          "Contact_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/about",
              "Description": "Contact the Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Web_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/",
              "Description": "Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Description": "The Administration for Native Americans promotes self-sufficiency and cultural preservation for Native Americans by providing social and economic development opportunities through financial assistance, training, and technical assistance.",
          "Alt_Language": [
            {
              "Id": "50125",
              "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50125",
              "Name": "Oficina de Asuntos Nativo Americanos",
              "Language": "es"
            }
          ]
        }
      ]
    }
  ]
}

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The File 2011 Taxes Online

File 2011 taxes online 12. File 2011 taxes online   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. File 2011 taxes online Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. File 2011 taxes online Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. File 2011 taxes online Method 2. File 2011 taxes online RoyaltiesDepletion. File 2011 taxes online Coal and iron ore. File 2011 taxes online Sale of property interest. File 2011 taxes online Part of future production sold. File 2011 taxes online Unemployment BenefitsTypes of unemployment compensation. File 2011 taxes online Governmental program. File 2011 taxes online Repayment of unemployment compensation. File 2011 taxes online Tax withholding. File 2011 taxes online Repayment of benefits. File 2011 taxes online Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. File 2011 taxes online Deduction for costs involved in unlawful discrimination suits. File 2011 taxes online Energy conservation measure. File 2011 taxes online Dwelling unit. File 2011 taxes online Current income required to be distributed. File 2011 taxes online Current income not required to be distributed. File 2011 taxes online How to report. File 2011 taxes online Losses. File 2011 taxes online Grantor trust. File 2011 taxes online Nonemployee compensation. File 2011 taxes online Corporate director. File 2011 taxes online Personal representatives. File 2011 taxes online Manager of trade or business for bankruptcy estate. File 2011 taxes online Notary public. File 2011 taxes online Election precinct official. File 2011 taxes online Difficulty-of-care payments. File 2011 taxes online Maintaining space in home. File 2011 taxes online Reporting taxable payments. File 2011 taxes online Lotteries and raffles. File 2011 taxes online Form W-2G. File 2011 taxes online Reporting winnings and recordkeeping. File 2011 taxes online Inherited pension or IRA. File 2011 taxes online Employee awards or bonuses. File 2011 taxes online Pulitzer, Nobel, and similar prizes. File 2011 taxes online Payment for services. File 2011 taxes online VA payments. File 2011 taxes online Prizes. File 2011 taxes online Strike and lockout benefits. File 2011 taxes online Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. File 2011 taxes online Some items, however, are only partly excluded from income. File 2011 taxes online This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. File 2011 taxes online Income that is taxable must be reported on your tax return and is subject to tax. File 2011 taxes online Income that is nontaxable may have to be shown on your tax return but is not taxable. File 2011 taxes online This chapter begins with discussions of the following income items. File 2011 taxes online Bartering. File 2011 taxes online Canceled debts. File 2011 taxes online Sales parties at which you are the host or hostess. File 2011 taxes online Life insurance proceeds. File 2011 taxes online Partnership income. File 2011 taxes online S Corporation income. File 2011 taxes online Recoveries (including state income tax refunds). File 2011 taxes online Rents from personal property. File 2011 taxes online Repayments. File 2011 taxes online Royalties. File 2011 taxes online Unemployment benefits. File 2011 taxes online Welfare and other public assistance benefits. File 2011 taxes online These discussions are followed by brief discussions of other income items. File 2011 taxes online Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. File 2011 taxes online You must include in your income, at the time received, the fair market value of property or services you receive in bartering. File 2011 taxes online If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. File 2011 taxes online Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. File 2011 taxes online However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. File 2011 taxes online Example 1. File 2011 taxes online You are a self-employed attorney who performs legal services for a client, a small corporation. File 2011 taxes online The corporation gives you shares of its stock as payment for your services. File 2011 taxes online You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. File 2011 taxes online Example 2. File 2011 taxes online You are self-employed and a member of a barter club. File 2011 taxes online The club uses “credit units” as a means of exchange. File 2011 taxes online It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. File 2011 taxes online The club subtracts credit units from your account when you receive goods or services from other members. File 2011 taxes online You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. File 2011 taxes online Example 3. File 2011 taxes online You own a small apartment building. File 2011 taxes online In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. File 2011 taxes online You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. File 2011 taxes online Form 1099-B from barter exchange. File 2011 taxes online   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. File 2011 taxes online It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. File 2011 taxes online The IRS also will receive a copy of Form 1099-B. File 2011 taxes online Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. File 2011 taxes online You have no income from the canceled debt if it is intended as a gift to you. File 2011 taxes online A debt includes any indebtedness for which you are liable or which attaches to property you hold. File 2011 taxes online If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. File 2011 taxes online If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). File 2011 taxes online Form 1099-C. File 2011 taxes online   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. File 2011 taxes online The amount of the canceled debt is shown in box 2. File 2011 taxes online Interest included in canceled debt. File 2011 taxes online   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. File 2011 taxes online Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. File 2011 taxes online See Deductible debt under Exceptions, later. File 2011 taxes online   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. File 2011 taxes online If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). File 2011 taxes online Discounted mortgage loan. File 2011 taxes online   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. File 2011 taxes online You must include the canceled amount in your income. File 2011 taxes online Mortgage relief upon sale or other disposition. File 2011 taxes online   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. File 2011 taxes online To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. File 2011 taxes online Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. File 2011 taxes online    You may be able to exclude part of the mortgage relief on your principal residence. File 2011 taxes online See Excluded debt, later. File 2011 taxes online   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. File 2011 taxes online You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. File 2011 taxes online Report any gain on nonbusiness property as a capital gain. File 2011 taxes online   See Publication 4681 for more information. File 2011 taxes online Stockholder debt. File 2011 taxes online   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. File 2011 taxes online For more information, see Publication 542, Corporations. File 2011 taxes online   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. File 2011 taxes online This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. File 2011 taxes online Repayment of canceled debt. File 2011 taxes online   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. File 2011 taxes online You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. File 2011 taxes online The statute of limitations generally does not end until 3 years after the due date of your original return. File 2011 taxes online Exceptions There are several exceptions to the inclusion of canceled debt in income. File 2011 taxes online These are explained next. File 2011 taxes online Student loans. File 2011 taxes online   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. File 2011 taxes online   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. File 2011 taxes online To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). File 2011 taxes online   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. File 2011 taxes online Education loan repayment assistance. File 2011 taxes online   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. File 2011 taxes online    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. File 2011 taxes online If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. File 2011 taxes online See Form 1040X and its instructions for details on filing. File 2011 taxes online Deductible debt. File 2011 taxes online   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. File 2011 taxes online This exception applies only if you use the cash method of accounting. File 2011 taxes online For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. File 2011 taxes online Price reduced after purchase. File 2011 taxes online   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. File 2011 taxes online The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. File 2011 taxes online Excluded debt. File 2011 taxes online   Do not include a canceled debt in your gross income in the following situations. File 2011 taxes online The debt is canceled in a bankruptcy case under title 11 of the U. File 2011 taxes online S. File 2011 taxes online Code. File 2011 taxes online See Publication 908, Bankruptcy Tax Guide. File 2011 taxes online The debt is canceled when you are insolvent. File 2011 taxes online However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. File 2011 taxes online See Publication 908. File 2011 taxes online The debt is qualified farm debt and is canceled by a qualified person. File 2011 taxes online See chapter 3 of Publication 225, Farmer's Tax Guide. File 2011 taxes online The debt is qualified real property business debt. File 2011 taxes online See chapter 5 of Publication 334. File 2011 taxes online The cancellation is intended as a gift. File 2011 taxes online The debt is qualified principal residence indebtedness. File 2011 taxes online See Publication 525 for additional information. File 2011 taxes online Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. File 2011 taxes online You must report this item as income at its fair market value. File 2011 taxes online Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. File 2011 taxes online These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. File 2011 taxes online For more information about the 50% limit for meal and entertainment expenses, see chapter 26. File 2011 taxes online Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. File 2011 taxes online This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. File 2011 taxes online However, interest income received as a result of life insurance proceeds may be taxable. File 2011 taxes online Proceeds not received in installments. File 2011 taxes online   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. File 2011 taxes online If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. File 2011 taxes online Proceeds received in installments. File 2011 taxes online   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. File 2011 taxes online   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. File 2011 taxes online Include anything over this excluded part in your income as interest. File 2011 taxes online Surviving spouse. File 2011 taxes online   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. File 2011 taxes online If you remarry, you can continue to take the exclusion. File 2011 taxes online Surrender of policy for cash. File 2011 taxes online   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. File 2011 taxes online In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. File 2011 taxes online    You should receive a Form 1099-R showing the total proceeds and the taxable part. File 2011 taxes online Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. File 2011 taxes online More information. File 2011 taxes online   For more information, see Life Insurance Proceeds in Publication 525. File 2011 taxes online Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. File 2011 taxes online Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. File 2011 taxes online To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. File 2011 taxes online Include the part of the lump sum payment that is more than your cost in your income. File 2011 taxes online Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. File 2011 taxes online Viatical settlement. File 2011 taxes online   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. File 2011 taxes online A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. File 2011 taxes online Exclusion for terminal illness. File 2011 taxes online    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. File 2011 taxes online This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. File 2011 taxes online Exclusion for chronic illness. File 2011 taxes online    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. File 2011 taxes online Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. File 2011 taxes online This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. File 2011 taxes online For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. File 2011 taxes online Exception. File 2011 taxes online   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. File 2011 taxes online Form 8853. File 2011 taxes online   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. File 2011 taxes online You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. File 2011 taxes online Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. File 2011 taxes online For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. File 2011 taxes online For more information, see Publication 559, Survivors, Executors, and Administrators. File 2011 taxes online Partnership Income A partnership generally is not a taxable entity. File 2011 taxes online The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. File 2011 taxes online Schedule K-1 (Form 1065). File 2011 taxes online    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. File 2011 taxes online S. File 2011 taxes online Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. File 2011 taxes online In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. File 2011 taxes online Keep Schedule K-1 (Form 1065) for your records. File 2011 taxes online Do not attach it to your Form 1040, unless you are specifically required to do so. File 2011 taxes online For more information on partnerships, see Publication 541, Partnerships. File 2011 taxes online Qualified joint venture. File 2011 taxes online   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. File 2011 taxes online To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. File 2011 taxes online For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. File 2011 taxes online S Corporation Income In most cases, an S corporation does not pay tax on its income. File 2011 taxes online Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. File 2011 taxes online Schedule K-1 (Form 1120S). File 2011 taxes online   An S corporation must file a return on Form 1120S, U. File 2011 taxes online S. File 2011 taxes online Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. File 2011 taxes online In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. File 2011 taxes online Keep Schedule K-1 (Form 1120S) for your records. File 2011 taxes online Do not attach it to your Form 1040, unless you are specifically required to do so. File 2011 taxes online For more information on S corporations and their shareholders, see the Instructions for Form 1120S. File 2011 taxes online Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. File 2011 taxes online The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). File 2011 taxes online You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. File 2011 taxes online Tax benefit rule. File 2011 taxes online   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. File 2011 taxes online For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. File 2011 taxes online For more information, see Publication 525. File 2011 taxes online Federal income tax refund. File 2011 taxes online   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. File 2011 taxes online State tax refund. File 2011 taxes online   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. File 2011 taxes online The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. File 2011 taxes online The IRS also will receive a copy of the Form 1099-G. File 2011 taxes online If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. File 2011 taxes online See Publication 525 for when you must use another worksheet. File 2011 taxes online   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. File 2011 taxes online For examples, see Publication 525. File 2011 taxes online Mortgage interest refund. File 2011 taxes online    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. File 2011 taxes online Do not subtract the refund amount from the interest you paid in 2013. File 2011 taxes online You may have to include it in your income under the rules explained in the following discussions. File 2011 taxes online Interest on recovery. File 2011 taxes online   Interest on any of the amounts you recover must be reported as interest income in the year received. File 2011 taxes online For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. File 2011 taxes online Recovery and expense in same year. File 2011 taxes online   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. File 2011 taxes online Recovery for 2 or more years. File 2011 taxes online   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. File 2011 taxes online This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. File 2011 taxes online For information on how to compute the allocation, see Recoveries in Publication 525. File 2011 taxes online Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. File 2011 taxes online Where to report. File 2011 taxes online   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. File 2011 taxes online You cannot use Form 1040A or Form 1040EZ. File 2011 taxes online Standard deduction limit. File 2011 taxes online   You generally are allowed to claim the standard deduction if you do not itemize your deductions. File 2011 taxes online Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). File 2011 taxes online If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. File 2011 taxes online Example. File 2011 taxes online For 2012, you filed a joint return. File 2011 taxes online Your taxable income was $60,000 and you were not entitled to any tax credits. File 2011 taxes online Your standard deduction was $11,900, and you had itemized deductions of $14,000. File 2011 taxes online In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. File 2011 taxes online The difference between the state and local income tax you deducted and your local general sales tax was more than $400. File 2011 taxes online Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. File 2011 taxes online Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. File 2011 taxes online Standard deduction for earlier years. File 2011 taxes online   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. File 2011 taxes online Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. File 2011 taxes online Example. File 2011 taxes online You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. File 2011 taxes online Your itemized deductions were $12,350. File 2011 taxes online The standard deduction that you could have claimed was $11,900. File 2011 taxes online In 2013, you recovered $2,100 of your 2012 itemized deductions. File 2011 taxes online None of the recoveries were more than the actual deductions for 2012. File 2011 taxes online Include $450 of the recoveries in your 2013 income. File 2011 taxes online This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). File 2011 taxes online Recovery limited to deduction. File 2011 taxes online   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. File 2011 taxes online The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. File 2011 taxes online Example. File 2011 taxes online During 2012 you paid $1,700 for medical expenses. File 2011 taxes online From this amount you subtracted $1,500, which was 7. File 2011 taxes online 5% of your adjusted gross income. File 2011 taxes online Your actual medical expense deduction was $200. File 2011 taxes online In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. File 2011 taxes online The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. File 2011 taxes online Other recoveries. File 2011 taxes online   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. File 2011 taxes online Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. File 2011 taxes online In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. File 2011 taxes online See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. File 2011 taxes online Reporting business income and expenses. File 2011 taxes online    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). File 2011 taxes online The form instructions have information on how to complete them. File 2011 taxes online Reporting nonbusiness income. File 2011 taxes online   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. File 2011 taxes online List the type and amount of the income on the dotted line next to line 21. File 2011 taxes online Reporting nonbusiness expenses. File 2011 taxes online   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. File 2011 taxes online Also enter the amount and “PPR” on the dotted line next to line 36. File 2011 taxes online   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. File 2011 taxes online See Activity not for profit , under Other Income, later. File 2011 taxes online Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. File 2011 taxes online Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. File 2011 taxes online Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. File 2011 taxes online Type of deduction. File 2011 taxes online   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. File 2011 taxes online You generally deduct the repayment on the same form or schedule on which you previously reported it as income. File 2011 taxes online For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). File 2011 taxes online If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). File 2011 taxes online If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). File 2011 taxes online Repaid social security benefits. File 2011 taxes online   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. File 2011 taxes online Repayment of $3,000 or less. File 2011 taxes online   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. File 2011 taxes online If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. File 2011 taxes online Repayment over $3,000. File 2011 taxes online   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). File 2011 taxes online However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. File 2011 taxes online This means that at the time you included the income, it appeared that you had an unrestricted right to it. File 2011 taxes online If you qualify for this choice, figure your tax under both methods and compare the results. File 2011 taxes online Use the method (deduction or credit) that results in less tax. File 2011 taxes online When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. File 2011 taxes online Each instance of repayment is not considered separately. File 2011 taxes online Method 1. File 2011 taxes online   Figure your tax for 2013 claiming a deduction for the repaid amount. File 2011 taxes online If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. File 2011 taxes online Method 2. File 2011 taxes online   Figure your tax for 2013 claiming a credit for the repaid amount. File 2011 taxes online Follow these steps. File 2011 taxes online Figure your tax for 2013 without deducting the repaid amount. File 2011 taxes online Refigure your tax from the earlier year without including in income the amount you repaid in 2013. File 2011 taxes online Subtract the tax in (2) from the tax shown on your return for the earlier year. File 2011 taxes online This is the credit. File 2011 taxes online Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). File 2011 taxes online   If method 1 results in less tax, deduct the amount repaid. File 2011 taxes online If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. File 2011 taxes online R. File 2011 taxes online C. File 2011 taxes online 1341” in the column to the right of line 71. File 2011 taxes online   An example of this computation can be found in Publication 525. File 2011 taxes online Repaid wages subject to social security and Medicare taxes. File 2011 taxes online   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. File 2011 taxes online If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. File 2011 taxes online File a claim for refund using Form 843, Claim for Refund and Request for Abatement. File 2011 taxes online Repaid wages subject to Additional Medicare Tax. File 2011 taxes online   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. File 2011 taxes online If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. File 2011 taxes online To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. File 2011 taxes online S. File 2011 taxes online Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. File 2011 taxes online See the Instructions for Form 1040X. File 2011 taxes online Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. File 2011 taxes online In most cases you report royalties in Part I of Schedule E (Form 1040). File 2011 taxes online However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. File 2011 taxes online , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). File 2011 taxes online Copyrights and patents. File 2011 taxes online   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. File 2011 taxes online Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. File 2011 taxes online Oil, gas, and minerals. File 2011 taxes online   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. File 2011 taxes online The royalties are based on units, such as barrels, tons, etc. File 2011 taxes online , and are paid to you by a person or company who leases the property from you. File 2011 taxes online Depletion. File 2011 taxes online   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. File 2011 taxes online For information on this subject, see chapter 9 of Publication 535. File 2011 taxes online Coal and iron ore. File 2011 taxes online   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. File 2011 taxes online For information about gain or loss from the sale of coal and iron ore, see Publication 544. File 2011 taxes online Sale of property interest. File 2011 taxes online   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. File 2011 taxes online Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). File 2011 taxes online For more information on selling section 1231 property, see chapter 3 of Publication 544. File 2011 taxes online   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. File 2011 taxes online Part of future production sold. File 2011 taxes online   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. File 2011 taxes online Do not include it in your income or take depletion based on it. File 2011 taxes online   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. File 2011 taxes online Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. File 2011 taxes online Unemployment compensation. File 2011 taxes online   You must include in income all unemployment compensation you receive. File 2011 taxes online You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. File 2011 taxes online In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. File 2011 taxes online Types of unemployment compensation. File 2011 taxes online   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. File 2011 taxes online It includes the following benefits. File 2011 taxes online Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. File 2011 taxes online State unemployment insurance benefits. File 2011 taxes online Railroad unemployment compensation benefits. File 2011 taxes online Disability payments from a government program paid as a substitute for unemployment compensation. File 2011 taxes online (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. File 2011 taxes online See chapter 5 for more information. File 2011 taxes online ) Trade readjustment allowances under the Trade Act of 1974. File 2011 taxes online Unemployment assistance under the Disaster Relief and Emergency Assistance Act. File 2011 taxes online Unemployment assistance under the Airline Deregulation Act of 1974 Program. File 2011 taxes online Governmental program. File 2011 taxes online   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. File 2011 taxes online If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. File 2011 taxes online Repayment of unemployment compensation. File 2011 taxes online   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. File 2011 taxes online On the dotted line next to your entry enter “Repaid” and the amount you repaid. File 2011 taxes online If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. File 2011 taxes online If the amount is more than $3,000, see Repayments , earlier. File 2011 taxes online Tax withholding. File 2011 taxes online   You can choose to have federal income tax withheld from your unemployment compensation. File 2011 taxes online To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. File 2011 taxes online Tax will be withheld at 10% of your payment. File 2011 taxes online    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. File 2011 taxes online If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. File 2011 taxes online For more information on estimated tax, see chapter 4. File 2011 taxes online Supplemental unemployment benefits. File 2011 taxes online   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. File 2011 taxes online They are taxable as wages and are subject to withholding for income tax. File 2011 taxes online They may be subject to social security and Medicare taxes. File 2011 taxes online For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. File 2011 taxes online Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. File 2011 taxes online Repayment of benefits. File 2011 taxes online   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. File 2011 taxes online If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. File 2011 taxes online If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. File 2011 taxes online   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. File 2011 taxes online (You cannot use Form 1040A or Form 1040EZ. File 2011 taxes online ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. File 2011 taxes online If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. File 2011 taxes online For more information on this, see Repayments , earlier. File 2011 taxes online Private unemployment fund. File 2011 taxes online   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. File 2011 taxes online Report the taxable amount on Form 1040, line 21. File 2011 taxes online Payments by a union. File 2011 taxes online   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. File 2011 taxes online However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. File 2011 taxes online Guaranteed annual wage. File 2011 taxes online   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. File 2011 taxes online Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. File 2011 taxes online State employees. File 2011 taxes online   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. File 2011 taxes online Although the payments are fully taxable, do not report them as unemployment compensation. File 2011 taxes online Report these payments on Form 1040, line 21. File 2011 taxes online Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. File 2011 taxes online Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. File 2011 taxes online Do not deduct medical expenses that are reimbursed by such a fund. File 2011 taxes online You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. File 2011 taxes online Reemployment Trade Adjustment Assistance (RTAA) payments. File 2011 taxes online   RTAA payments received from a state must be included in your income. File 2011 taxes online The state must send you Form 1099-G to advise you of the amount you should include in income. File 2011 taxes online The amount should be reported on Form 1040, line 21. File 2011 taxes online Persons with disabilities. File 2011 taxes online   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. File 2011 taxes online However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. File 2011 taxes online Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. File 2011 taxes online Disaster relief grants. File 2011 taxes online    Do not include post-disaster grants received under the Robert T. File 2011 taxes online Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. File 2011 taxes online Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. File 2011 taxes online If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. File 2011 taxes online See Recoveries , earlier. File 2011 taxes online Unemployment assistance payments under the Act are taxable unemployment compensation. File 2011 taxes online See Unemployment compensation under Unemployment Benefits, earlier. File 2011 taxes online Disaster relief payments. File 2011 taxes online   You can exclude from income any amount you receive that is a qualified disaster relief payment. File 2011 taxes online A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. File 2011 taxes online You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. File 2011 taxes online The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. File 2011 taxes online   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. File 2011 taxes online   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. File 2011 taxes online Disaster mitigation payments. File 2011 taxes online   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. File 2011 taxes online Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. File 2011 taxes online However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. File 2011 taxes online They are paid to you through state and local governments based on the provisions of the Robert T. File 2011 taxes online Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. File 2011 taxes online   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. File 2011 taxes online Home Affordable Modification Program (HAMP). File 2011 taxes online   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. File 2011 taxes online Mortgage assistance payments under section 235 of the National Housing Act. File 2011 taxes online   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. File 2011 taxes online Interest paid for the homeowner under the mortgage assistance program cannot be deducted. File 2011 taxes online Medicare. File 2011 taxes online   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. File 2011 taxes online This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). File 2011 taxes online Old-age, survivors, and disability insurance benefits (OASDI). File 2011 taxes online   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. File 2011 taxes online This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. File 2011 taxes online Nutrition Program for the Elderly. File 2011 taxes online    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. File 2011 taxes online If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. File 2011 taxes online Payments to reduce cost of winter energy. File 2011 taxes online   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. File 2011 taxes online Other Income The following brief discussions are arranged in alphabetical order. File 2011 taxes online Other income items briefly discussed below are referenced to publications which provide more topical information. File 2011 taxes online Activity not for profit. File 2011 taxes online   You must include on your return income from an activity from which you do not expect to make a profit. File 2011 taxes online An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. File 2011 taxes online Enter this income on Form 1040, line 21. File 2011 taxes online Deductions for expenses related to the activity are limited. File 2011 taxes online They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). File 2011 taxes online See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. File 2011 taxes online Alaska Permanent Fund dividend. File 2011 taxes online   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. File 2011 taxes online The state of Alaska sends each recipient a document that shows the amount of the payment with the check. File 2011 taxes online The amount also is reported to IRS. File 2011 taxes online Alimony. File 2011 taxes online   Include in your income on Form 1040, line 11, any alimony payments you receive. File 2011 taxes online Amounts you receive for child support are not income to you. File 2011 taxes online Alimony and child support payments are discussed in chapter 18. File 2011 taxes online Bribes. File 2011 taxes online   If you receive a bribe, include it in your income. File 2011 taxes online Campaign contributions. File 2011 taxes online   These contributions are not income to a candidate unless they are diverted to his or her personal use. File 2011 taxes online To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. File 2011 taxes online However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. File 2011 taxes online S. File 2011 taxes online Income Tax Return for Certain Political Organizations. File 2011 taxes online Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. File 2011 taxes online Car pools. File 2011 taxes online   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. File 2011 taxes online These amounts are considered reimbursement for your expenses. File 2011 taxes online However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. File 2011 taxes online Cash rebates. File 2011 taxes online   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. File 2011 taxes online Example. File 2011 taxes online You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. File 2011 taxes online The $2,000 is not income to you. File 2011 taxes online Your basis in the car is $22,000. File 2011 taxes online This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. File 2011 taxes online Casualty insurance and other reimbursements. File 2011 taxes online   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. File 2011 taxes online See chapter 25 for more information. File 2011 taxes online Child support payments. File 2011 taxes online   You should not report these payments on your return. File 2011 taxes online See chapter 18 for more information. File 2011 taxes online Court awards and damages. File 2011 taxes online   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. File 2011 taxes online The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. File 2011 taxes online Include the following as ordinary income. File 2011 taxes online Interest on any award. File 2011 taxes online Compensation for lost wages or lost profits in most cases. File 2011 taxes online Punitive damages, in most cases. File 2011 taxes online It does not matter if they relate to a physical injury or physical sickness. File 2011 taxes online Amounts received in settlement of pension rights (if you did not contribute to the plan). File 2011 taxes online Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. File 2011 taxes online Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. File 2011 taxes online Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. File 2011 taxes online   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). File 2011 taxes online Emotional distress. File 2011 taxes online   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. File 2011 taxes online Do not include them in your income. File 2011 taxes online   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. File 2011 taxes online Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. File 2011 taxes online Deduction for costs involved in unlawful discrimination suits. File 2011 taxes online   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. File 2011 taxes online For more information, see Publication 525. File 2011 taxes online Credit card insurance. File 2011 taxes online   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. File 2011 taxes online These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. File 2011 taxes online Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. File 2011 taxes online Down payment assistance. File 2011 taxes online   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. File 2011 taxes online If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. File 2011 taxes online If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. File 2011 taxes online Employment agency fees. File 2011 taxes online   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. File 2011 taxes online However, if you pay it and your employer reimburses you for it, it is includible in your income. File 2011 taxes online Energy conservation subsidies. File 2011 taxes online   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. File 2011 taxes online Energy conservation measure. File 2011 taxes online   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. File 2011 taxes online Dwelling unit. File 2011 taxes online   This includes a house, apartment, condominium, mobile home, boat, or similar property. File 2011 taxes online If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. File 2011 taxes online Estate and trust income. File 2011 taxes online    An estate or trust, unlike a partnership, may have to pay federal income tax. File 2011 taxes online If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. File 2011 taxes online However, there is never a double tax. File 2011 taxes online Estates and trusts file their returns on Form 1041, U. File 2011 taxes online S. File 2011 taxes online Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). File 2011 taxes online Current income required to be distributed. File 2011 taxes online   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. File 2011 taxes online Current income not required to be distributed. File 2011 taxes online    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. File 2011 taxes online How to report. File 2011 taxes online   Treat each item of income the same way that the estate or trust would treat it. File 2011 taxes online For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. File 2011 taxes online The same rule applies to distributions of tax-exempt interest and capital gains. File 2011 taxes online   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. File 2011 taxes online Losses. File 2011 taxes online   Losses of estates and trusts generally are not deductible by the beneficiaries. File 2011 taxes online Grantor trust. File 2011 taxes online   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. File 2011 taxes online (The grantor is the one who transferred property to the trust. File 2011 taxes online ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. File 2011 taxes online   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. File 2011 taxes online Expenses paid by another. File 2011 taxes online   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. File 2011 taxes online But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. File 2011 taxes online Fees for services. File 2011 taxes online   Include all fees for your services in your income. File 2011 taxes online Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. File 2011 taxes online Nonemployee compensation. File 2011 taxes online   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. File 2011 taxes online You may need to report your fees as self-employment income. File 2011 taxes online See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. File 2011 taxes online Corporate director. File 2011 taxes online   Corporate director fees are self-employment income. File 2011 taxes online Report these payments on Schedule C or Schedule C-EZ (Form 1040). File 2011 taxes online Personal representatives. File 2011 taxes online   All personal representatives must include in their gross income fees paid to them from an estate. File 2011 taxes online If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. File 2011 taxes online If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). File 2011 taxes online The fee is not includible in income if it is waived. File 2011 taxes online Manager of trade or business for bankruptcy estate. File 2011 taxes online   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. File 2011 taxes online Report this income on Form 1040, line 21. File 2011 taxes online Notary public. File 2011 taxes online    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). File 2011 taxes online These payments are not subject to self-employment tax. File 2011 taxes online See the separate instructions for Schedule SE (Form 1040) for details. File 2011 taxes online Election precinct official. File 2011 taxes online    You should receive a Form W-2 showing payments for services performed as an election official or election worker. File 2011 taxes online Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. File 2011 taxes online Foster care providers. File 2011 taxes online   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. File 2011 taxes online However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. File 2011 taxes online   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. File 2011 taxes online Difficulty-of-care payments. File 2011 taxes online   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. File 2011 taxes online A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. File 2011 taxes online   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. File 2011 taxes online Maintaining space in home. File 2011 taxes online   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. File 2011 taxes online Reporting taxable payments. File 2011 taxes online    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. File 2011 taxes online Report the payments on Schedule C or Schedule C-EZ (Form 1040). File 2011 taxes online See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. File 2011 taxes online Found property. File 2011 taxes online   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. File 2011 taxes online Free tour. File 2011 taxes online   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. File 2011 taxes online Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. File 2011 taxes online You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. File 2011 taxes online If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). File 2011 taxes online Gambling winnings. File 2011 taxes online   You must include your gambling winnings in income on Form 1040, line 21. File 2011 taxes online If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. File 2011 taxes online Lotteries and raffles. File 2011 taxes online   Winnings from lotteries and raffles are gambling winnings. File 2011 taxes online In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. File 2011 taxes online    If you win a state lottery prize payable in installments, see Publication 525 for more information. File 2011 taxes online Form W-2G. File 2011 taxes online   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. File 2011 taxes online Include the amount from box 1 on Form 1040, line 21. File 2011 taxes online Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. File 2011 taxes online Reporting winnings and recordkeeping. File 2011 taxes online   For more information on reporting gam