Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free 2011 Taxes Online

1040 Ez For 2011Efile FreeFree Tax E FileIrs Amended ReturnHow To File Tax Extension Electronically1040ez Tax FormsTaxact Login Tax Return Taxact Login PageFile Federal And State Taxes FreeHow To File State Taxes FreeIrs Amended Tax ReturnInternational Student Tax ReturnFile 2010 Tax Return FreeNeed To File 2011 Tax Return H And R Block2011 Irs Form 1041Amend My 2011 Tax ReturnFree Tax FormsCan I Efile An Amended Tax ReturnFree H And R Block OnlineFile Taxes 2006E File 2010 Taxes For FreeFile State Taxes OnlineHow To Amend A Tax Return With TurbotaxIrs Ez Form OnlineFile State Income TaxTurbotax 2012 State TaxesFree Efile For State TaxesFile State Return OnlyWhere To File State TaxesFile Tax ReturnNeed To File My 2012 TaxesMilitary Tax Deduction2010 Tax Form 1040xE File A 1040xTax AmendedFile My 2012 Taxes Free Online1040ez Form Printable1040 Ez 2013 Tax FormWheres My Amended Return1040ez 2011 PdfFiling Late Tax Returns

Free 2011 Taxes Online

Free 2011 taxes online Index A Abandonment of home, Abandonment. Free 2011 taxes online Absence, temporary, Temporary absence. Free 2011 taxes online Abstract fees, Settlement fees or closing costs. Free 2011 taxes online Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Free 2011 taxes online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Free 2011 taxes online Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Free 2011 taxes online Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Free 2011 taxes online Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Free 2011 taxes online Architect's fees, Construction. Free 2011 taxes online Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Free 2011 taxes online Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Free 2011 taxes online Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Free 2011 taxes online Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Free 2011 taxes online C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Free 2011 taxes online Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Free 2011 taxes online Commissions, Selling expenses. Free 2011 taxes online , Settlement fees or closing costs. Free 2011 taxes online Community property Basis determination, Community property. Free 2011 taxes online Condemnation Gain exclusion, Home destroyed or condemned. Free 2011 taxes online Ownership and use test when previous home condemned, Previous home destroyed or condemned. Free 2011 taxes online Condominiums As main home, Main Home Basis determination, Condominium. Free 2011 taxes online Construction costs, Construction. Free 2011 taxes online Built by you, Built by you. Free 2011 taxes online Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Free 2011 taxes online Ownership and use tests, Cooperative apartment. Free 2011 taxes online Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Free 2011 taxes online D Date of sale, Date of sale. Free 2011 taxes online Death Sale due to, Specific event safe harbors. Free 2011 taxes online Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Free 2011 taxes online Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Free 2011 taxes online Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Free 2011 taxes online Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Free 2011 taxes online Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Free 2011 taxes online Disasters, Specific event safe harbors. Free 2011 taxes online Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Free 2011 taxes online Home transferred to spouse, Transfer to spouse. Free 2011 taxes online Ownership and use tests, Home transferred from spouse. Free 2011 taxes online Sale due to, Specific event safe harbors. Free 2011 taxes online Transfers after July 18, 1984, Transfers after July 18, 1984. Free 2011 taxes online Transfers before July 19, 1984, Transfers before July 19, 1984. Free 2011 taxes online Use of home after divorce, Use of home after divorce. Free 2011 taxes online Doctor's recommendation for sale, Doctor's recommendation safe harbor. Free 2011 taxes online E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Free 2011 taxes online Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Free 2011 taxes online Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Free 2011 taxes online F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Free 2011 taxes online Fire insurance premiums, Settlement fees or closing costs. Free 2011 taxes online Foreclosure, Foreclosure or repossession. Free 2011 taxes online Foreign Service, Foreign Service member. Free 2011 taxes online Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Free 2011 taxes online Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Free 2011 taxes online Form 1040, Schedule A Real estate taxes, Real estate taxes. Free 2011 taxes online Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Free 2011 taxes online , Form 1099-S. Free 2011 taxes online , Form 1099-S. Free 2011 taxes online Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Free 2011 taxes online Form 8828 Recapture tax, How to figure and report the recapture. Free 2011 taxes online Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Free 2011 taxes online NIIT, Net Investment Income Tax (NIIT). Free 2011 taxes online Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Free 2011 taxes online Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Free 2011 taxes online Loss on sale, Loss on sale. Free 2011 taxes online Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Free 2011 taxes online Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Free 2011 taxes online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Free 2011 taxes online Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Free 2011 taxes online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Free 2011 taxes online Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Free 2011 taxes online H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Free 2011 taxes online Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Free 2011 taxes online Charges for, Settlement fees or closing costs. Free 2011 taxes online Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Free 2011 taxes online Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Free 2011 taxes online Installment sales, Installment sale. Free 2011 taxes online Involuntary conversion, Specific event safe harbors. Free 2011 taxes online ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Free 2011 taxes online J Joint owners not married, Joint owners not married. Free 2011 taxes online Joint returns, Jointly owned home. Free 2011 taxes online Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Free 2011 taxes online Sale of vacant land, Vacant land. Free 2011 taxes online Legal fees, Selling expenses. Free 2011 taxes online , Settlement fees or closing costs. Free 2011 taxes online , Construction. Free 2011 taxes online Legal separation Sale due to, Specific event safe harbors. Free 2011 taxes online Like-kind exchange, Sale of home acquired in a like-kind exchange. Free 2011 taxes online Living expenses, Reasonable basic living expenses. Free 2011 taxes online Loan assumption fees, Settlement fees or closing costs. Free 2011 taxes online Loan placement fees, Selling expenses. Free 2011 taxes online Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Free 2011 taxes online Property used partly as, Property used partly as your main home. Free 2011 taxes online , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Free 2011 taxes online Mortgage fees, Settlement fees or closing costs. Free 2011 taxes online Mortgage insurance premiums, Settlement fees or closing costs. Free 2011 taxes online Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Free 2011 taxes online Moving expense, Settlement fees or closing costs. Free 2011 taxes online Multiple births Sale due to, Specific event safe harbors. Free 2011 taxes online N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Free 2011 taxes online O Option to buy home, Option to buy. Free 2011 taxes online Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Free 2011 taxes online P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Free 2011 taxes online Points, Selling expenses. Free 2011 taxes online Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Free 2011 taxes online Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Free 2011 taxes online , Real estate taxes. Free 2011 taxes online Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Free 2011 taxes online Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Free 2011 taxes online Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Free 2011 taxes online Relatives Sale of home to, Exception for sales to related persons. Free 2011 taxes online Remainder interest Sale of, Sale of remainder interest. Free 2011 taxes online Remodeling, Improvements. Free 2011 taxes online , Exception. Free 2011 taxes online (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Free 2011 taxes online Before closing, by buyer, Settlement fees or closing costs. Free 2011 taxes online Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Free 2011 taxes online , Improvements. Free 2011 taxes online , Repairs. Free 2011 taxes online (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Free 2011 taxes online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Free 2011 taxes online Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Free 2011 taxes online Doctor's recommendation for sale, Doctor's recommendation safe harbor. Free 2011 taxes online Unforeseeable events, Specific event safe harbors. Free 2011 taxes online Sales commissions, Selling expenses. Free 2011 taxes online , Settlement fees or closing costs. Free 2011 taxes online Sales to related persons, Exception for sales to related persons. Free 2011 taxes online Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Free 2011 taxes online Seller-financed mortgages, Seller-financed mortgage. Free 2011 taxes online Seller-paid points, Seller-paid points. Free 2011 taxes online Selling expenses, Selling expenses. Free 2011 taxes online Selling price, Selling Price Separate returns, Separate returns. Free 2011 taxes online Settlement fees, Settlement fees or closing costs. Free 2011 taxes online Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Free 2011 taxes online Surviving spouse Basis determination, Surviving spouse. Free 2011 taxes online Ownership and use tests, Sale of main home by surviving spouse. Free 2011 taxes online T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Free 2011 taxes online Temporary housing, Temporary housing. Free 2011 taxes online Title insurance, Settlement fees or closing costs. Free 2011 taxes online Title search fees, Settlement fees or closing costs. Free 2011 taxes online Trading homes, Trading (exchanging) homes. Free 2011 taxes online , Home received as trade. Free 2011 taxes online Transfer taxes, Settlement fees or closing costs. Free 2011 taxes online , Transfer taxes. Free 2011 taxes online Transfer to spouse, Transfer to spouse. Free 2011 taxes online After July 18, 1984, Transfers after July 18, 1984. Free 2011 taxes online Before July 19, 1984, Transfers before July 19, 1984. Free 2011 taxes online TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Free 2011 taxes online Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Free 2011 taxes online Utilities Charges for installing, Settlement fees or closing costs. Free 2011 taxes online Charges related to occupancy of house before closing, Settlement fees or closing costs. Free 2011 taxes online Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Free 2011 taxes online V Vacant land Sale of, Vacant land. Free 2011 taxes online W Worksheets, Worksheets. Free 2011 taxes online Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Free 2011 taxes online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Free 2011 taxes online Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Free 2011 taxes online Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Free 2011 taxes online Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Free 2011 taxes online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Free 2011 taxes online Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Free 2011 taxes online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Free 2011 taxes online Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Free 2011 taxes online Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
Español

Customer Contact Center

The PBGC protects the retirement incomes of workers in private sector defined pension benefit plans. When you call, it helps to have your social security number and your plans name or number.

Contact the Agency or Department

Website: Customer Contact Center

E-mail:

Address: PO Box 151750
Alexandria, VA 22315-1750

Toll-free: 1-800-400-7242

TTY: 1-800-877-8339 (Federal relay service)

The Free 2011 Taxes Online

Free 2011 taxes online Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. Free 2011 taxes online Ordering forms and publications. Free 2011 taxes online Tax questions. Free 2011 taxes online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. Free 2011 taxes online irs. Free 2011 taxes online gov/pub525. Free 2011 taxes online What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. Free 2011 taxes online  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. Free 2011 taxes online For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. Free 2011 taxes online Itemized deduction for medical expenses. Free 2011 taxes online  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). Free 2011 taxes online If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. Free 2011 taxes online 5% of AGI. Free 2011 taxes online Additional Medicare Tax. Free 2011 taxes online  Beginning in 2013, a 0. Free 2011 taxes online 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Free 2011 taxes online For more information, see Form 8959 and its instructions. Free 2011 taxes online Net Investment Income Tax (NIIT). Free 2011 taxes online  Beginning in 2013, the NIIT applies at a rate of 3. Free 2011 taxes online 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. Free 2011 taxes online Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. Free 2011 taxes online For more information, see Form 8960 and its instructions. Free 2011 taxes online Reminders Terrorist attacks. Free 2011 taxes online  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. Free 2011 taxes online For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Free 2011 taxes online Gulf oil spill. Free 2011 taxes online  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. Free 2011 taxes online See Gulf oil spill under Other Income, later. Free 2011 taxes online Qualified settlement income. Free 2011 taxes online . Free 2011 taxes online  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. Free 2011 taxes online Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. Free 2011 taxes online See Exxon Valdez settlement income under Other Income, later. Free 2011 taxes online Foreign income. Free 2011 taxes online  If you are a U. Free 2011 taxes online S. Free 2011 taxes online citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Free 2011 taxes online S. Free 2011 taxes online law. Free 2011 taxes online This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Free 2011 taxes online This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Free 2011 taxes online If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Free 2011 taxes online For details, see Publication 54, Tax Guide for U. Free 2011 taxes online S. Free 2011 taxes online Citizens and Resident Aliens Abroad. Free 2011 taxes online Disaster mitigation payments. Free 2011 taxes online . Free 2011 taxes online  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. Free 2011 taxes online For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. Free 2011 taxes online Qualified joint venture. Free 2011 taxes online  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. Free 2011 taxes online See Partnership Income under Business and Investment Income, later. Free 2011 taxes online Photographs of missing children. Free 2011 taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free 2011 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Free 2011 taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free 2011 taxes online Introduction You can receive income in the form of money, property, or services. Free 2011 taxes online This publication discusses many kinds of income and explains whether they are taxable or nontaxable. Free 2011 taxes online It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. Free 2011 taxes online It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. Free 2011 taxes online Check the index for the location of a specific subject. Free 2011 taxes online In most cases, an amount included in your income is taxable unless it is specifically exempted by law. Free 2011 taxes online Income that is taxable must be reported on your return and is subject to tax. Free 2011 taxes online Income that is nontaxable may have to be shown on your tax return but is not taxable. Free 2011 taxes online Constructively received income. Free 2011 taxes online   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. Free 2011 taxes online    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. Free 2011 taxes online For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. Free 2011 taxes online If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. Free 2011 taxes online Assignment of income. Free 2011 taxes online   Income received by an agent for you is income you constructively received in the year the agent received it. Free 2011 taxes online If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. Free 2011 taxes online Example. Free 2011 taxes online You and your employer agree that part of your salary is to be paid directly to one of your creditors. Free 2011 taxes online You must include that amount in your income when your creditor receives it. Free 2011 taxes online Prepaid income. Free 2011 taxes online   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. Free 2011 taxes online However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. Free 2011 taxes online In this case, you include the payment in your income as you earn it by performing the services. Free 2011 taxes online Comments and suggestions. Free 2011 taxes online   We welcome your comments about this publication and your suggestions for future editions. Free 2011 taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free 2011 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free 2011 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free 2011 taxes online   You can send your comments from www. Free 2011 taxes online irs. Free 2011 taxes online gov/formspubs/. Free 2011 taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications. Free 2011 taxes online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free 2011 taxes online Ordering forms and publications. Free 2011 taxes online   Visit www. Free 2011 taxes online irs. Free 2011 taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free 2011 taxes online Internal Revenue Service 1201 N. Free 2011 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free 2011 taxes online   If you have a tax question, check the information available on IRS. Free 2011 taxes online gov or call 1-800-829-1040. Free 2011 taxes online We cannot answer tax questions sent to either of the above addresses. Free 2011 taxes online Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. Free 2011 taxes online S. Free 2011 taxes online Individual Income Tax Return 1040A U. Free 2011 taxes online S. Free 2011 taxes online Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Free 2011 taxes online S. Free 2011 taxes online Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free 2011 taxes online W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. Free 2011 taxes online Prev  Up  Next   Home   More Online Publications