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File state tax Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. File state tax Puede restar la deducción estándar o las deducciones detalladas. File state tax Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). File state tax Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. File state tax Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. File state tax Table of Contents 20. File state tax   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. File state tax Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. File state tax Personas casadas que presentan la declaración por separado. File state tax 21. File state tax   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. File state tax ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. File state tax   ImpuestosIntroductionGobierno tribal de indios estadounidenses. File state tax Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. File state tax Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. File state tax Ejemplos. File state tax Formulario 1099-S. File state tax Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. File state tax   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. File state tax Fondos procedentes de una hipoteca utilizados para negocios o inversiones. File state tax 24. File state tax   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. File state tax Artículos domésticos. File state tax Deducción de más de $500. File state tax Formulario 1098-C. File state tax Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. File state tax Excepción 1: vehículo usado o mejorado por la organización. File state tax Excepción 2: vehículo donado o vendido a una persona necesitada. File state tax Deducción de $500 o menos. File state tax Derecho al uso de los bienes. File state tax Bienes muebles tangibles. File state tax Intereses futuros. File state tax Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. File state tax Mensaje de texto. File state tax Tarjeta de crédito. File state tax Pago telefónico. File state tax Título de acciones. File state tax Pagaré. File state tax Opción. File state tax Fondos de un préstamo. File state tax Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. File state tax   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. File state tax Deterioro progresivo. File state tax Daños ocasionados por paneles de yeso (drywall) corrosivos. File state tax Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. File state tax   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. File state tax Cargos de estacionamiento. File state tax Publicidad en el automóvil. File state tax Uso compartido de automóviles. File state tax Transporte de herramientas o instrumentos. File state tax Gastos de desplazamiento de sindicalistas desde el centro del sindicato. File state tax Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. File state tax Empleados estatutarios. File state tax Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. File state tax   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. File state tax Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. File state tax   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. File state tax   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications
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File state tax Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. File state tax Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. File state tax Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. File state tax Any forgiven tax liability owed to the IRS will not have to be paid. File state tax Any forgiven tax liability that has already been paid will be refunded. File state tax (See Refund of Taxes Paid, later. File state tax ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. File state tax Then read Amount of Tax Forgiven. File state tax Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. File state tax Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. File state tax See Minimum Amount of Relief later under Amount of Tax Forgiven. File state tax Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. File state tax Oklahoma City attack. File state tax   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. File state tax Example 1. File state tax A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. File state tax His income tax is forgiven for 1994 and 1995. File state tax Example 2. File state tax A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. File state tax She subsequently died of her wounds in 1996. File state tax Her income tax is forgiven for 1994, 1995, and 1996. File state tax September 11 attacks and anthrax attacks. File state tax   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. File state tax Example 1. File state tax A Pentagon employee died in the September 11 attack. File state tax Her income tax is forgiven for 2000 and 2001. File state tax Example 2. File state tax A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. File state tax His income tax liability is forgiven for 2000, 2001, and 2002. File state tax Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. File state tax On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. File state tax To figure the tax to be forgiven, use the following worksheets. File state tax Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). File state tax Use Worksheet B for any eligible year the decedent filed a joint return. File state tax See the illustrated Worksheet B near the end of this publication. File state tax Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. File state tax Instead, complete Worksheet C and file a return for the decedent's last tax year. File state tax See Minimum Amount of Relief, later. File state tax If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. File state tax In English–7 a. File state tax m. File state tax to 10 p. File state tax m. File state tax local time. File state tax In Spanish–8 a. File state tax m. File state tax to 9:30 p. File state tax m. File state tax local time. File state tax Both spouses died. File state tax   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. File state tax Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). File state tax If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. File state tax However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. File state tax The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. File state tax Residents of community property states. File state tax   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. File state tax Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. File state tax Worksheet B. File state tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax 1       2 Enter the decedent's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 2       3 Enter the decedent's total tax. File state tax See the instructions. File state tax 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax See the instructions. File state tax 4       5 Subtract line 4 from line 3. File state tax 5       6 Enter the surviving spouse's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 6       7 Enter the surviving spouse's total tax. File state tax See the instructions. File state tax 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax 8       9 Subtract line 8 from line 7. File state tax 9       10 Add lines 5 and 9. File state tax 10       11 Enter the total tax from the joint return. File state tax See Table 1 on page 5 for the line number for years before 2002. File state tax 11       12 Add lines 4 and 8. File state tax 12       13 Subtract line 12 from line 11. File state tax 13       14 Divide line 5 by line 10. File state tax Enter the result as a decimal. File state tax 14       15 Tax to be forgiven. File state tax Multiply line 13 by line 14 and enter the result. File state tax 15       Note. File state tax If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax The IRS will determine the amount to be refunded. File state tax Worksheet B. File state tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax 1       2 Enter the decedent's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 2       3 Enter the decedent's total tax. File state tax See the instructions. File state tax 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax See the instructions. File state tax 4       5 Subtract line 4 from line 3. File state tax 5       6 Enter the surviving spouse's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 6       7 Enter the surviving spouse's total tax. File state tax See the instructions. File state tax 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax 8       9 Subtract line 8 from line 7. File state tax 9       10 Add lines 5 and 9. File state tax 10       11 Enter the total tax from the joint return. File state tax See Table 1 on page 5 for the line number for years before 2002. File state tax 11       12 Add lines 4 and 8. File state tax 12       13 Subtract line 12 from line 11. File state tax 13       14 Divide line 5 by line 10. File state tax Enter the result as a decimal. File state tax 14       15 Tax to be forgiven. File state tax Multiply line 13 by line 14 and enter the result. File state tax 15       Note. File state tax If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax The IRS will determine the amount to be refunded. File state tax Instructions for Worksheet B Table 1. File state tax Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File state tax * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File state tax ** File Form 4506 to get a transcript of the decedent's account. File state tax Table 1. File state tax Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File state tax * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File state tax ** File Form 4506 to get a transcript of the decedent's account. File state tax Lines 2 and 6. File state tax   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. File state tax   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. File state tax Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. File state tax Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. File state tax   Allocate business deductions to the owner of the business. File state tax Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. File state tax Lines 3 and 7. File state tax   Figure the total tax as if a separate return had been filed. File state tax The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. File state tax When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. File state tax   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. File state tax If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. File state tax Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. File state tax Line 4. File state tax   Enter the total, if any, of the following taxes. File state tax Self-employment tax. File state tax Social security and Medicare tax on tip income not reported to employer. File state tax Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File state tax Tax on excess accumulation in qualified retirement plans. File state tax Household employment taxes. File state tax Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File state tax Tax on golden parachute payments. File state tax Minimum Amount of Relief The minimum amount of relief is $10,000. File state tax If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. File state tax The IRS will refund the difference as explained under Refund of Taxes Paid. File state tax Use Worksheet C to figure the additional tax payment. File state tax But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. File state tax Example 1. File state tax An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. File state tax The $6,400 is eligible for forgiveness. File state tax The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. File state tax Example 2. File state tax A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. File state tax The IRS will treat $10,000 as a tax payment for 2001. File state tax Income received after date of death. File state tax   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. File state tax Examples are the final paycheck or dividends on stock owned by the decedent. File state tax However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). File state tax Nonqualifying income. File state tax   The following income is not exempt from tax. File state tax The tax on it is not eligible for forgiveness. File state tax Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. File state tax Amounts that would not have been payable but for an action taken after September 11, 2001. File state tax The following are examples of nonqualifying income. File state tax Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. File state tax Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. File state tax Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. File state tax Interest on savings bonds cashed by the beneficiary of the decedent. File state tax If you are responsible for the estate of a decedent, see Publication 559. File state tax Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. File state tax Instructions for lines 2–9 of Worksheet C. File state tax   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. File state tax To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. File state tax Or, if special requirements are met, you can use the alternative computation instead. File state tax See Alternative computation, later. File state tax   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. File state tax Use Form 1041 to figure what the taxable income would be without including the exempt income. File state tax Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). File state tax Alternative computation. File state tax   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. File state tax You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. File state tax The estate claimed an income distribution deduction on line 18 (Form 1041). File state tax Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. File state tax If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. File state tax If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. File state tax Complete the rest of Worksheet C to determine the additional payment allowed. File state tax Worksheet C. File state tax Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File state tax Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax 1 Minimum relief amount. File state tax Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File state tax 3       4 Add lines 2 and 3. File state tax 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax (See Income received after date of death on page 5. File state tax ) 5       6 Add lines 4 and 5. File state tax 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax 8       9 Tax on exempt income. File state tax Subtract line 8 from line 7. File state tax 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax 10       11 Add lines 9 and 10. File state tax 11   12 Additional payment allowed. File state tax If line 11 is $10,000 or more, enter -0- and stop here. File state tax No additional amount is allowed as a tax payment. File state tax Otherwise, subtract line 11 from line 1 and enter the result. File state tax 12   Note. File state tax The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax Write "Sec. File state tax 692(d)(2) Payment" and the amount to the right of the entry space. File state tax Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax Write “Sec. File state tax 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax Worksheet C. File state tax Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File state tax Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax 1 Minimum relief amount. File state tax Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File state tax 3       4 Add lines 2 and 3. File state tax 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax (See Income received after date of death on page 5. File state tax ) 5       6 Add lines 4 and 5. File state tax 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax 8       9 Tax on exempt income. File state tax Subtract line 8 from line 7. File state tax 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax 10       11 Add lines 9 and 10. File state tax 11   12 Additional payment allowed. File state tax If line 11 is $10,000 or more, enter -0- and stop here. File state tax No additional amount is allowed as a tax payment. File state tax Otherwise, subtract line 11 from line 1 and enter the result. File state tax 12   Note. File state tax The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax Write "Sec. File state tax 692(d)(2) Payment" and the amount to the right of the entry space. File state tax Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax Write “Sec. File state tax 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax Worksheet D. File state tax Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File state tax (See Income received after date of death on page 5. File state tax ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File state tax 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File state tax 5   6 Estate's tax on exempt income. File state tax Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File state tax Figure the total tax that would have been payable by all beneficiaries. File state tax Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File state tax Add the amounts by which each beneficiary's income tax is increased. File state tax 7   8 Add lines 6 and 7. File state tax Enter this amount on line 9 of Worksheet C. File state tax 8   Worksheet D. File state tax Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File state tax (See Income received after date of death on page 5. File state tax ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File state tax 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File state tax 5   6 Estate's tax on exempt income. File state tax Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File state tax Figure the total tax that would have been payable by all beneficiaries. File state tax Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File state tax Add the amounts by which each beneficiary's income tax is increased. File state tax 7   8 Add lines 6 and 7. File state tax Enter this amount on line 9 of Worksheet C. File state tax 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. File state tax Income tax liabilities that have been paid. File state tax Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. File state tax See Minimum Amount of Relief, earlier. File state tax Example 1. File state tax A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. File state tax The total, $14,000, is eligible for tax forgiveness. File state tax However, he paid only $13,000 of that amount. File state tax The IRS will refund the $13,000 paid. File state tax Example 2. File state tax A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. File state tax The child qualifies for the minimum relief of $10,000. File state tax The $10,000 is treated as a tax payment for 2001 and will be refunded. File state tax Period for filing a claim for credit or refund. File state tax   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. File state tax For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. File state tax To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. File state tax Extension of time for victims of Oklahoma City attack. File state tax   The period described above has been extended for victims of the Oklahoma City attack. File state tax Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. File state tax How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. File state tax Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. File state tax Return required but not yet filed. File state tax   File Form 1040 if the decedent was a U. File state tax S. File state tax citizen or resident. File state tax File Form 1040NR if the decedent was a nonresident alien. File state tax A nonresident alien is someone who is not a U. File state tax S. File state tax citizen or resident. File state tax Return required and already filed. File state tax   File a separate Form 1040X for each year you are claiming tax relief. File state tax Return not required and not filed. File state tax   File Form 1040 only for the year of death if the decedent was a U. File state tax S. File state tax citizen or resident. File state tax File Form 1040NR if the decedent was a nonresident alien. File state tax Return not required but already filed. File state tax   File Form 1040X only for the year of death. File state tax How to complete the returns. File state tax   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. File state tax Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. File state tax If filing Form 1040 or Form 1040NR, also attach any Forms W–2. File state tax If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. File state tax Also, please write one of the following across the top of page 1 of each return. File state tax KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. File state tax ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. File state tax If you need a copy, use Form 4506. File state tax The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. File state tax Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. File state tax Send Form 4506 to the address shown in the form instructions. File state tax Taxpayer identification number. File state tax   A taxpayer identification number must be furnished on the decedent's returns. File state tax This is usually the decedent's social security number (SSN). File state tax However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). File state tax If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. File state tax S. File state tax income tax return for any tax year, do not apply for an ITIN. File state tax You may claim a refund by filing Form 1040NR without an SSN or ITIN. File state tax Necessary Documents Please attach the following documents to the return or amended return. File state tax Proof of death. File state tax   Attach a copy of the death certificate. File state tax If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. File state tax Form 1310. File state tax   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. File state tax You are a surviving spouse filing an original or amended joint return with the decedent. File state tax You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. File state tax A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. File state tax A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. File state tax      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. File state tax Include a statement saying an amended return will be filed as soon as the necessary tax information is available. File state tax Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. File state tax Use one of the addresses shown below. File state tax Where you file the returns or claims depends on whether you use the U. File state tax S. File state tax Postal Service or a private delivery service. File state tax Please do not send these returns or claims to any of the addresses shown in the tax form instructions. File state tax U. File state tax S. File state tax Postal Service. File state tax   If you use the U. File state tax S. File state tax Postal Service, file these returns and claims at the following address. File state tax Internal Revenue Service P. File state tax O. File state tax Box 4053 Woburn, MA 01888 Private delivery service. File state tax   Private delivery services cannot deliver items to P. File state tax O. File state tax boxes. File state tax If you use a private delivery service, file these returns and claims at the following address. File state tax Internal Revenue Service Stop 661 310 Lowell St. File state tax Andover, MA 01810 Designated private delivery services. File state tax   You can use the following private delivery services to file these returns and claims. File state tax Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. File state tax DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. File state tax Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. File state tax United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File state tax M. File state tax , UPS Worldwide Express Plus, and UPS Worldwide Express. File state tax The private delivery service can tell you how to get written proof of the mailing date. File state tax Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. File state tax September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. File state tax Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. File state tax These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). File state tax No withholding applies to these payments. File state tax Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. File state tax Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. File state tax Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. File state tax (A personal residence can be a rented residence or one you own. File state tax ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. File state tax Qualified disaster relief payments also include the following. File state tax Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. File state tax Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. File state tax Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. File state tax Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. File state tax Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. File state tax Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. File state tax However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. File state tax If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. File state tax For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. File state tax If that period has expired, you are granted an extension. File state tax You have until January 22, 2003, to file Form 1040X to exclude the death benefits. File state tax On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. File state tax 102(b)(2). File state tax ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. File state tax The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. File state tax Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. File state tax Bureau of Justice Assistance payments. File state tax   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. File state tax Government plan annuity. File state tax   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. File state tax This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. File state tax For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. File state tax More information. File state tax   For more information, see Publication 559. File state tax Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. File state tax The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. File state tax If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). File state tax Affected taxpayers. File state tax   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. File state tax Any individual whose main home is located in a covered area (defined later). File state tax Any business entity or sole proprietor whose principal place of business is located in a covered area. File state tax Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. File state tax The main home or principal place of business does not have to be located in the covered area. File state tax Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. File state tax Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. File state tax The spouse on a joint return with a taxpayer who is eligible for postponements. File state tax Any other person determined by the IRS to be affected by a terrorist attack. File state tax Covered area. File state tax   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. File state tax Abatement of interest. File state tax   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. File state tax Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. File state tax You must make this choice to deduct your loss on your 2000 return by the later of the following dates. File state tax The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). File state tax The due date (with extensions) for the 2000 return. File state tax For more information about disaster area losses, see Publication 547. File state tax Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. File state tax The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. File state tax The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. File state tax These credits may reduce or eliminate the estate tax due. File state tax A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. File state tax Recovery from the September 11th Victim Compensation Fund. File state tax   The value of claims for a decedent's pain and suffering is normally included in the gross estate. File state tax However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. File state tax Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. File state tax Which estates must file a return. File state tax   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. File state tax S. File state tax citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. File state tax Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. File state tax Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. File state tax S. File state tax Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. File state tax Where to file. File state tax   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. File state tax Internal Revenue Service E & G Department/Stop 824T 201 W. File state tax Rivercenter Blvd. File state tax Covington, KY 41011 More information. File state tax   For more information on the federal estate tax, see the instructions for Form 706. File state tax Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. File state tax The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. File state tax However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. File state tax For information about these requirements, see Internal Revenue Code section 5891. File state tax Worksheet B Illustrated. File state tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax 1 2000 2001   2 Enter the decedent's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 2 $17,259 $14,295   3 Enter the decedent's total tax. File state tax See the instructions. File state tax 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax See the instructions. File state tax 4 3,532 3,109   5 Subtract line 4 from line 3. File state tax 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions for line 2. File state tax 6 29,025 29,850   7 Enter the surviving spouse's total tax. File state tax See the instructions. File state tax 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax 8 0 0   9 Subtract line 8 from line 7. File state tax 9 5,277 5,391   10 Add lines 5 and 9. File state tax 10 7,868 7,532   11 Enter the total tax from the joint return. File state tax See Table 1 on page 5 for the line number for years before 2002. File state tax 11 10,789 9,728   12 Add lines 4 and 8. File state tax 12 3,532 3,109   13 Subtract line 12 from line 11. File state tax 13 7,257 6,619   14 Divide line 5 by line 10. File state tax Enter the result as a decimal. File state tax 14 . File state tax 329 . File state tax 284   15 Tax to be forgiven. File state tax Multiply line 13 by line 14 and enter the result. File state tax 15 $2,388 $1,880   Note. File state tax If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax The IRS will determine the amount to be refunded. File state tax Worksheet B Illustrated. File state tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax 1 2000 2001   2 Enter the decedent's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 2 $17,259 $14,295   3 Enter the decedent's total tax. File state tax See the instructions. File state tax 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax See the instructions. File state tax 4 3,532 3,109   5 Subtract line 4 from line 3. File state tax 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions for line 2. File state tax 6 29,025 29,850   7 Enter the surviving spouse's total tax. File state tax See the instructions. File state tax 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax 8 0 0   9 Subtract line 8 from line 7. File state tax 9 5,277 5,391   10 Add lines 5 and 9. File state tax 10 7,868 7,532   11 Enter the total tax from the joint return. File state tax See Table 1 on page 5 for the line number for years before 2002. File state tax 11 10,789 9,728   12 Add lines 4 and 8. File state tax 12 3,532 3,109   13 Subtract line 12 from line 11. File state tax 13 7,257 6,619   14 Divide line 5 by line 10. File state tax Enter the result as a decimal. File state tax 14 . File state tax 329 . File state tax 284   15 Tax to be forgiven. File state tax Multiply line 13 by line 14 and enter the result. File state tax 15 $2,388 $1,880   Note. File state tax If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax The IRS will determine the amount to be refunded. File state tax Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. File state tax They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. File state tax The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. File state tax After the husband died, his estate received income of $4,000. File state tax Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. File state tax This net profit is exempt from income tax as explained earlier under Income received after date of death. File state tax The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. File state tax To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. File state tax She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. File state tax To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. File state tax To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. File state tax   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. File state tax Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File state tax Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax 1 Minimum relief amount. File state tax Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File state tax 3 0     4 Add lines 2 and 3. File state tax 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax (See Income received after date of death on page 5. File state tax ) 5 1,000     6 Add lines 4 and 5. File state tax 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax 8 435     9 Tax on exempt income. File state tax Subtract line 8 from line 7. File state tax 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax 10 4,268     11 Add lines 9 and 10. File state tax 11 $4,543 12 Additional payment allowed. File state tax If line 11 is $10,000 or more, enter -0- and stop here. File state tax No additional amount is allowed as a tax payment. File state tax Otherwise, subtract line 11 from line 1 and enter the result. File state tax 12 $5,457 Note. File state tax The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax Write "Sec. File state tax 692(d)(2) Payment" and the amount to the right of the entry space. File state tax Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax Write “Sec. File state tax 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax Worksheet C Illustrated. File state tax Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File state tax Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax 1 Minimum relief amount. File state tax Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File state tax 3 0     4 Add lines 2 and 3. File state tax 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax (See Income received after date of death on page 5. File state tax ) 5 1,000     6 Add lines 4 and 5. File state tax 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax 8 435     9 Tax on exempt income. File state tax Subtract line 8 from line 7. File state tax 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax 10 4,268     11 Add lines 9 and 10. File state tax 11 $4,543 12 Additional payment allowed. File state tax If line 11 is $10,000 or more, enter -0- and stop here. File state tax No additional amount is allowed as a tax payment. File state tax Otherwise, subtract line 11 from line 1 and enter the result. File state tax 12 $5,457 Note. File state tax The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax Write "Sec. File state tax 692(d)(2) Payment" and the amount to the right of the entry space. File state tax Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax Write “Sec. File state tax 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax Additional Worksheets The following additional worksheets are provided for your convenience. File state tax Worksheet A. File state tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File state tax 1       2 Enter the total tax from the decedent's income tax return. File state tax See Table 1 on page 5 for the line number for years before 2002. File state tax 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File state tax (These taxes are not eligible for forgiveness. File state tax )           a Self-employment tax. File state tax 3a         b Social security and Medicare tax on tip income not reported to employer. File state tax 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File state tax 3c         d Tax on excess accumulation in qualified retirement plans. File state tax 3d         e Household employment taxes. File state tax 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File state tax 3f         g Tax on golden parachute payments. File state tax 3g       4 Add lines 3a through 3g. File state tax 4       5 Tax to be forgiven. File state tax Subtract line 4 from line 2. File state tax 5       Note. File state tax If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File state tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax The IRS will determine the amount to be refunded. File state tax Worksheet A. File state tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File state tax 1       2 Enter the total tax from the decedent's income tax return. File state tax See Table 1 on page 5 for the line number for years before 2002. File state tax 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File state tax (These taxes are not eligible for forgiveness. File state tax )           a Self-employment tax. File state tax 3a         b Social security and Medicare tax on tip income not reported to employer. File state tax 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File state tax 3c         d Tax on excess accumulation in qualified retirement plans. File state tax 3d         e Household employment taxes. File state tax 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File state tax 3f         g Tax on golden parachute payments. File state tax 3g       4 Add lines 3a through 3g. File state tax 4       5 Tax to be forgiven. File state tax Subtract line 4 from line 2. File state tax 5       Note. File state tax If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File state tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax The IRS will determine the amount to be refunded. File state tax Worksheet B. File state tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax 1       2 Enter the decedent's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 2       3 Enter the decedent's total tax. File state tax See the instructions. File state tax 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax See the instructions. File state tax 4       5 Subtract line 4 from line 3. File state tax 5       6 Enter the surviving spouse's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 6       7 Enter the surviving spouse's total tax. File state tax See the instructions. File state tax 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax 8       9 Subtract line 8 from line 7. File state tax 9       10 Add lines 5 and 9. File state tax 10       11 Enter the total tax from the joint return. File state tax See Table 1 on page 5 for the line number for years before 2002. File state tax 11       12 Add lines 4 and 8. File state tax 12       13 Subtract line 12 from line 11. File state tax 13       14 Divide line 5 by line 10. File state tax Enter the result as a decimal. File state tax 14       15 Tax to be forgiven. File state tax Multiply line 13 by line 14 and enter the result. File state tax 15       Note. File state tax If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax The IRS will determine the amount to be refunded. File state tax Worksheet B. File state tax Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File state tax 1       2 Enter the decedent's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 2       3 Enter the decedent's total tax. File state tax See the instructions. File state tax 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File state tax See the instructions. File state tax 4       5 Subtract line 4 from line 3. File state tax 5       6 Enter the surviving spouse's taxable income. File state tax Figure taxable income as if a separate return had been filed. File state tax See the instructions. File state tax 6       7 Enter the surviving spouse's total tax. File state tax See the instructions. File state tax 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File state tax 8       9 Subtract line 8 from line 7. File state tax 9       10 Add lines 5 and 9. File state tax 10       11 Enter the total tax from the joint return. File state tax See Table 1 on page 5 for the line number for years before 2002. File state tax 11       12 Add lines 4 and 8. File state tax 12       13 Subtract line 12 from line 11. File state tax 13       14 Divide line 5 by line 10. File state tax Enter the result as a decimal. File state tax 14       15 Tax to be forgiven. File state tax Multiply line 13 by line 14 and enter the result. File state tax 15       Note. File state tax If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File state tax Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File state tax If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File state tax The IRS will determine the amount to be refunded. File state tax Worksheet C. File state tax Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File state tax Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax 1 Minimum tax forgiveness. File state tax Note. File state tax Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File state tax 3       4 Add lines 2 and 3. File state tax 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax (See Income received after date of death on page 5. File state tax ) 5       6 Add lines 4 and 5. File state tax 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax 8       9 Tax on exempt income. File state tax Subtract line 8 from line 7. File state tax 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax 10       11 Add lines 9 and 10. File state tax 11   12 Additional payment allowed. File state tax If line 11 is $10,000 or more, enter -0- and stop here. File state tax No additional amount is allowed as a tax payment. File state tax Otherwise, subtract line 11 from line 1 and enter the result. File state tax 12   Note. File state tax The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax Write "Sec. File state tax 692(d)(2) Payment" and the amount to the right of the entry space. File state tax Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax Write “Sec. File state tax 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax Worksheet C. File state tax Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File state tax Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File state tax 1 Minimum tax forgiveness. File state tax Note. File state tax Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File state tax 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File state tax 3       4 Add lines 2 and 3. File state tax 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File state tax (See Income received after date of death on page 5. File state tax ) 5       6 Add lines 4 and 5. File state tax 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File state tax 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File state tax 8       9 Tax on exempt income. File state tax Subtract line 8 from line 7. File state tax 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File state tax If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File state tax 10       11 Add lines 9 and 10. File state tax 11   12 Additional payment allowed. File state tax If line 11 is $10,000 or more, enter -0- and stop here. File state tax No additional amount is allowed as a tax payment. File state tax Otherwise, subtract line 11 from line 1 and enter the result. File state tax 12   Note. File state tax The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File state tax Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File state tax If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File state tax Write "Sec. File state tax 692(d)(2) Payment" and the amount to the right of the entry space. File state tax Also indicate whether a Form 1041 is being filed for the decedent's estate. File state tax If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File state tax Write “Sec. File state tax 692(d)(2) Payment” on the dotted line to the left of the entry space. File state tax How To Get Tax Help Special IRS assistance. File state tax   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. File state tax We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. File state tax Call 1–866–562–5227 Monday through Friday In English–7 a. File state tax m. File state tax to 10 p. File state tax m. File state tax local time In Spanish–8 a. File state tax m. File state tax to 9:30 p. File state tax m. File state tax local time   The IRS web site at www. File state tax irs. File state tax gov has notices and other tax relief information. File state tax Check it periodically for any new guidance or to see if Congress has enacted new legislation. File state tax   Business taxpayers affected by the attacks can e-mail their questions to corp. File state tax disaster. File state tax relief@irs. File state tax gov. File state tax   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. File state tax fema. File state tax gov. File state tax Other help from the IRS. File state tax   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. File state tax By selecting the method that is best for you, you will have quick and easy access to tax help. File state tax Contacting your Taxpayer Advocate. File state tax   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. File state tax   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. File state tax While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. File state tax   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. File state tax Call the IRS at 1–800–829–1040. File state tax Call, write, or fax the Taxpayer Advocate office in your area. File state tax Call 1–800–829–4059 if you are a TTY/TDD user. File state tax   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. File state tax Free tax services. File state tax   To find out what services are available, get Publication 910, Guide to Free Tax Services. File state tax It contains a list of free tax publications and an index of tax topics. File state tax It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. File state tax Personal computer. File state tax With your personal computer and modem, you can access the IRS on the Internet at www. File state tax irs. File state tax gov. File state tax While visiting our web site, you can: Find answers to questions you may have. File state tax Download forms and publications or search for forms and pub