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Free state tax preparation software 2. Free state tax preparation software   Foreclosures and Repossessions Table of Contents Amount realized and ordinary income on a recourse debt. Free state tax preparation software Amount realized on a nonrecourse debt. Free state tax preparation software If you do not make payments you owe on a loan secured by property, the lender may foreclose on the loan or repossess the property. Free state tax preparation software The foreclosure or repossession is treated as a sale from which you may realize gain or loss. Free state tax preparation software This is true even if you voluntarily return the property to the lender. Free state tax preparation software If the outstanding loan balance was more than the FMV of the property and the lender cancels all or part of the remaining loan balance, you also may realize ordinary income from the cancellation of debt. Free state tax preparation software You must report this income on your return unless certain exceptions or exclusions apply. Free state tax preparation software See chapter 1 for more details. Free state tax preparation software Borrower's gain or loss. Free state tax preparation software    You figure and report gain or loss from a foreclosure or repossession in the same way as gain or loss from a sale. Free state tax preparation software The gain is the difference between the amount realized and your adjusted basis in the transferred property (amount realized minus adjusted basis). Free state tax preparation software The loss is the difference between your adjusted basis in the transferred property and the amount realized (adjusted basis minus amount realized). Free state tax preparation software For more information on figuring gain or loss from the sale of property, see Gain or Loss From Sales and Exchanges in Publication 544. Free state tax preparation software You can use Table 1-1 to figure your ordinary income from the cancellation of debt and your gain or loss from a foreclosure or repossession. Free state tax preparation software Amount realized and ordinary income on a recourse debt. Free state tax preparation software    If you are personally liable for the debt, the amount realized on the foreclosure or repossession includes the smaller of: The outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, or The FMV of the transferred property. Free state tax preparation software The amount realized also includes any proceeds you received from the foreclosure sale. Free state tax preparation software If the FMV of the transferred property is less than the total outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, the difference is ordinary income from the cancellation of debt. Free state tax preparation software You must report this income on your return unless certain exceptions or exclusions apply. Free state tax preparation software See chapter 1 for more details. Free state tax preparation software       Example 1. Free state tax preparation software Tara bought a new car for $15,000. Free state tax preparation software She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. Free state tax preparation software Tara is personally liable for the loan (recourse debt) and the car is pledged as security for the loan. Free state tax preparation software On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. Free state tax preparation software The balance due after taking into account the payments Tara made was $10,000. Free state tax preparation software The FMV of the car when it was repossessed was $9,000. Free state tax preparation software On November 15, 2013, the credit company forgave the remaining $1,000 balance on the loan due to insufficient assets. Free state tax preparation software In this case, the amount Tara realizes is $9,000. Free state tax preparation software This is the smaller of: The $10,000 outstanding debt immediately before the repossession reduced by the $1,000 for which she remains personally liable immediately after the repossession ($10,000 − $1,000 = $9,000), or The $9,000 FMV of the car. Free state tax preparation software Tara figures her gain or loss on the repossession by comparing the $9,000 amount realized with her $15,000 adjusted basis. Free state tax preparation software She has a $6,000 nondeductible loss. Free state tax preparation software After the cancellation of the remaining balance on the loan in November, Tara also has ordinary income from cancellation of debt in the amount of $1,000 (the remaining balance on the $10,000 loan after the $9,000 amount satisfied by the FMV of the repossessed car). Free state tax preparation software Tara must report this $1,000 on her return unless one of the exceptions or exclusions described in chapter 1 applies. Free state tax preparation software Example 2. Free state tax preparation software Lili paid $200,000 for her home. Free state tax preparation software She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. Free state tax preparation software Lili is personally liable for the mortgage loan and the house secures the loan. Free state tax preparation software In 2013, the bank foreclosed on the mortgage because Lili stopped making payments. Free state tax preparation software When the bank foreclosed the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. Free state tax preparation software At the time of the foreclosure, the bank forgave $2,000 of the $10,000 debt in excess of the FMV ($180,000 minus $170,000). Free state tax preparation software She remained personally liable for the $8,000 balance. Free state tax preparation software In this case, Lili has ordinary income from the cancellation of debt in the amount of $2,000. Free state tax preparation software The $2,000 income from the cancellation of debt is figured by subtracting the $170,000 FMV of the house from the $172,000 difference between her total outstanding debt immediately before the transfer of property and the amount for which she remains personally liable immediately after the transfer ($180,000 minus $8,000). Free state tax preparation software She is able to exclude the $2,000 of canceled debt from her income under the qualified principal residence indebtedness rules discussed earlier. Free state tax preparation software Lili must also determine her gain or loss from the foreclosure. Free state tax preparation software In this case, the amount that she realizes is $170,000. Free state tax preparation software This is the smaller of: (a) the $180,000 outstanding debt immediately before the transfer reduced by the $8,000 for which she remains personally liable immediately after the transfer ($180,000 − $8,000 = $172,000) or (b) the $170,000 FMV of the house. Free state tax preparation software Lili figures her gain or loss on the foreclosure by comparing the $170,000 amount realized with her $175,000 adjusted basis. Free state tax preparation software She has a $5,000 nondeductible loss. Free state tax preparation software Table 1-1. Free state tax preparation software Worksheet for Foreclosures and Repossessions Part 1. Free state tax preparation software Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). Free state tax preparation software Otherwise, go to Part 2. Free state tax preparation software 1. Free state tax preparation software Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property   2. Free state tax preparation software Enter the fair market value of the transferred property   3. Free state tax preparation software Ordinary income from the cancellation of debt upon foreclosure or repossession. Free state tax preparation software * Subtract line 2 from line 1. Free state tax preparation software If less than zero, enter zero. Free state tax preparation software Next, go to Part 2   Part 2. Free state tax preparation software Gain or loss from foreclosure or repossession. Free state tax preparation software   4. Free state tax preparation software Enter the smaller of line 1 or line 2. Free state tax preparation software If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property   5. Free state tax preparation software Enter any proceeds you received from the foreclosure sale   6. Free state tax preparation software Add line 4 and line 5   7. Free state tax preparation software Enter the adjusted basis of the transferred property   8. Free state tax preparation software Gain or loss from foreclosure or repossession. Free state tax preparation software Subtract line 7 from line 6   * The income may not be taxable. Free state tax preparation software See chapter 1 for more details. Free state tax preparation software Amount realized on a nonrecourse debt. Free state tax preparation software    If you are not personally liable for repaying the debt secured by the transferred property, the amount you realize includes the full amount of the outstanding debt immediately before the transfer. Free state tax preparation software This is true even if the FMV of the property is less than the outstanding debt immediately before the transfer. Free state tax preparation software Example 1. Free state tax preparation software Tara bought a new car for $15,000. Free state tax preparation software She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. Free state tax preparation software Tara is not personally liable for the loan (nonrecourse), but pledged the new car as security for the loan. Free state tax preparation software On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. Free state tax preparation software The balance due after taking into account the payments Tara made was $10,000. Free state tax preparation software The FMV of the car when it was repossessed was $9,000. Free state tax preparation software The amount Tara realized on the repossession is $10,000. Free state tax preparation software That is the outstanding amount of debt immediately before the repossession, even though the FMV of the car is less than $10,000. Free state tax preparation software Tara figures her gain or loss on the repossession by comparing the $10,000 amount realized with her $15,000 adjusted basis. Free state tax preparation software Tara has a $5,000 nondeductible loss. Free state tax preparation software Example 2. Free state tax preparation software Lili paid $200,000 for her home. Free state tax preparation software She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. Free state tax preparation software She is not personally liable for the loan, but grants the bank a mortgage. Free state tax preparation software The bank foreclosed on the mortgage because Lili stopped making payments. Free state tax preparation software When the bank foreclosed on the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. Free state tax preparation software The amount Lili realized on the foreclosure is $180,000, the outstanding debt immediately before the foreclosure. Free state tax preparation software She figures her gain or loss by comparing the $180,000 amount realized with her $175,000 adjusted basis. Free state tax preparation software Lili has a $5,000 realized gain. Free state tax preparation software See Publication 523 to figure and report any taxable amount. Free state tax preparation software Forms 1099-A and 1099-C. Free state tax preparation software    A lender who acquires an interest in your property in a foreclosure or repossession should send you Form 1099-A, Acquisition or Abandonment of Secured Property, showing information you need to figure your gain or loss. Free state tax preparation software However, if the lender also cancels part of your debt and must file Form 1099-C, the lender can include the information about the foreclosure or repossession on that form instead of on Form 1099-A. Free state tax preparation software The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. Free state tax preparation software For foreclosures or repossessions occurring in 2013, these forms should be sent to you by January 31, 2014. 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Tax Relief in Disaster Situations

Recent Tax Relief

  • Colorado victims of September 2013 floods, see news release
  • Illinois victims of November 2013 storms and flooding, see news release
  • Colorado victims of September 2013 storms and flooding, see news release
  • Alaska victims of May 2013 flooding, see news release
  • Oklahoma victims of May 2013 tornado see news release
  • Illinois victims of April 16, 2013 storms, tornadoes and flooding, see news release
  • Mississippi victims of February 10, 2013 storms, tornadoes and flooding, see news release
  • West Virginia victims of June 2012 storms and straight-line winds, see news release
  • Oklahoma victims of Freedom Wildfire that began on Aug. 3, 2012, see news release
  • Florida victims of June 2012 Tropical Storm Debby, see news release 
  • West Virginia victims of March 2012 storms, see news release
  • Tennessee victims of February 2012 storms, see news release
  • West Virginia victims of February 2012 storms, see news release
  • Indiana victims of February 2012 storms, see news release
  • Kentucky victims of February 2012 storms, see news release
  • Alabama victims of January 2012 storms, see news release
  • Virginia victims of August 2011 earthquake, see news release
  • Puerto Rico victims of September 2011 Tropical Storm Maria, see news release
  • Iowa victims of May 2011 flooding, see news release
  • New York victims of September 2011 remnants of Tropical Storm Lee, see news release
  • Pennsylvania victims of September 2011 Tropical Storm Lee, see news release
  • Texas victims of August 2011 wildfires, see news release
  • Kentucky victims of June 2011 severe storms, see news release
  • South Dakota victims of March 2011 flooding, see news release
  • Missouri victims of June flooding, see news release
  • Nebraska victims of May flooding, see news release
  • Montana victims of April 2011 storms and flooding, see news release

Relief for Victims of Hurricane Sandy

The IRS is in the process of providing tax relief to victims of Hurricane Sandy in the Mid-Atlantic and Northeastern United States. So far, IRS filing and payment relief applies to the following localities:

  • Tax Relief in Connecticut: Fairfield, Middlesex, New Haven and New London counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;
  • Tax Relief in Maryland: Somerset County;
  • Tax Relief in New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties;
  • Tax Relief in New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester counties;
  • Tax Relief in Rhode Island: Newport and Washington counties.

The IRS also announced additional tax relief to certain affected individuals and businesses, further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey: Monmouth and Ocean counties.
  • In New York: Nassau, Queens, Richmond and Suffolk counties.

The IRS filing and payment relief will be updated based on FEMA's declarations of individual assistance. Visit the page Help for Victims of Hurricane Sandy for additional information on IRS relief for victims of Hurricane Sandy.
 


Relief for Victims of Hurricane Isaac

The IRS has provided tax relief to victims of Hurricane Isaac. Relief for taxpayers in various locations, including postponement of filing and payment deadlines, is listed here. 

For information on disaster recovery, visit disasterassistance.gov.
 


Relief for Victims of Hurricane Irene

The IRS is in the process of providing tax relief to victims of Hurricane Irene. Relief for taxpayers in various locations, including postponement of filing and payment deadlines, will be listed here as it is announced. Watch this page for updates.

Update: IRS e-File, Free File to Remain Available to Victims of Irene, Lee and Texas Wildfires through Oct. 31.

 


Tax Relief for Hurricane Katrina, Rita and Wilma Victims

The Housing and Economic Recovery Act of 2008 offers a new option to homeowners who previously claimed a casualty loss deduction resulting from hurricanes Katrina, Rita and Wilma. See the news release, notice and questions and answers for further details.

The IRS offers tax assistance to victims of the 2005 Gulf Coast hurricanes.

 


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Page Last Reviewed or Updated: 25-Mar-2014

The Free State Tax Preparation Software

Free state tax preparation software Index A Additional child tax credit, Additional child tax credit. Free state tax preparation software Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. Free state tax preparation software , Additional Medicare Tax. Free state tax preparation software , Additional Medicare Tax. Free state tax preparation software , Additional Medicare Tax. Free state tax preparation software , Additional Medicare Tax. Free state tax preparation software , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Free state tax preparation software Armed forces, U. Free state tax preparation software S. Free state tax preparation software Bona fide residence, Special rule for members of the U. Free state tax preparation software S. Free state tax preparation software Armed Forces. Free state tax preparation software Armed Forces, U. Free state tax preparation software S. Free state tax preparation software Earned income credit, Earned income credit. Free state tax preparation software , U. Free state tax preparation software S. Free state tax preparation software Armed Forces. Free state tax preparation software Source of income, U. Free state tax preparation software S. Free state tax preparation software Armed Forces. Free state tax preparation software Spouse, Special rule for civilian spouse of active duty member of the U. Free state tax preparation software S. Free state tax preparation software Armed Forces. Free state tax preparation software , Civilian spouse of active duty member of the U. Free state tax preparation software S. Free state tax preparation software Armed Forces. Free state tax preparation software , Civilian spouse of active duty member of the U. Free state tax preparation software S. Free state tax preparation software Armed Forces. 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Free state tax preparation software S. Free state tax preparation software return, Moving expense deduction. Free state tax preparation software Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Free state tax preparation software Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. Free state tax preparation software Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. Free state tax preparation software Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. Free state tax preparation software , Estimated tax payments. Free state tax preparation software , Estimated tax payments. Free state tax preparation software , Estimated tax payments. Free state tax preparation software , Estimated tax payments. Free state tax preparation software , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. Free state tax preparation software S. Free state tax preparation software return, Extension of Time To File USVI, Extension of time to file. Free state tax preparation software F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Free state tax preparation software CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. Free state tax preparation software Guam, Guam, Double Taxation Form 5074, Form 5074. Free state tax preparation software Possessions, Filing Information for Individuals in Certain U. Free state tax preparation software S. Free state tax preparation software Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. Free state tax preparation software S. Free state tax preparation software return, Filing Requirement if Possession Income Is Excluded USVI, The U. Free state tax preparation software S. Free state tax preparation software Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. Free state tax preparation software Form 4868, Extension of time to file. Free state tax preparation software Form 8689, Form 8689. Free state tax preparation software Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. Free state tax preparation software 1040-SS, Self-employment tax. Free state tax preparation software , Additional child tax credit. Free state tax preparation software , Self-employment tax. Free state tax preparation software , Self-employment tax. Free state tax preparation software , Self-employment tax. Free state tax preparation software 1040INFO, Form 1040INFO. Free state tax preparation software 1040NR, Nonresident alien. Free state tax preparation software , Nonresident alien. Free state tax preparation software , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. Free state tax preparation software S. Free state tax preparation software Government employees. Free state tax preparation software , Moving expense deduction. Free state tax preparation software , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. Free state tax preparation software , Moving expense deduction. Free state tax preparation software , Moving expense deduction. Free state tax preparation software , Moving expense deduction. Free state tax preparation software , Moving expense deduction. Free state tax preparation software , Moving expense deduction. Free state tax preparation software 4563, Form 4563. Free state tax preparation software 4563, illustrated example, Illustrated Example of Form 4563, Line 15. Free state tax preparation software , 4868, Extension of time to file. Free state tax preparation software , Automatic 6-Month Extension 5074, Form 5074. Free state tax preparation software , Moving expense deduction. Free state tax preparation software , Form 5074. Free state tax preparation software , Moving expense deduction. Free state tax preparation software 5074, illustrated example, Illustrated Example of Form 5074, Part III. Free state tax preparation software , 8689, Form 8689. Free state tax preparation software 8689, illustrated example, Illustrated Example of Form 8689, Part IV. Free state tax preparation software , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. Free state tax preparation software Fringe benefits, Certain fringe benefits sourced on a geographical basis. Free state tax preparation software G Government employees, U. Free state tax preparation software S. Free state tax preparation software (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. Free state tax preparation software H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. Free state tax preparation software Labor or personal services, Compensation for Labor or Personal Services, Pensions. Free state tax preparation software Pensions, Pensions. Free state tax preparation software Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Free state tax preparation software , Alternative basis. Free state tax preparation software Source of, Possession Source Income U. Free state tax preparation software S. Free state tax preparation software Armed Forces, U. Free state tax preparation software S. Free state tax preparation software Armed Forces. Free state tax preparation software U. Free state tax preparation software S. Free state tax preparation software income rule, U. Free state tax preparation software S. Free state tax preparation software income rule. Free state tax preparation software Income from American Samoa or Puerto Rico excluded. Free state tax preparation software , Income from American Samoa or Puerto Rico excluded. Free state tax preparation software Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. Free state tax preparation software Inventory Sales or other dispositions of, Inventory. Free state tax preparation software Investment income, Investment Income, Royalties. Free state tax preparation software IRA deduction, Individual retirement arrangement (IRA) deduction. Free state tax preparation software Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. Free state tax preparation software S. Free state tax preparation software return, Moving expense deduction. Free state tax preparation software N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. Free state tax preparation software , Net Investment Income Tax. Free state tax preparation software , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. Free state tax preparation software Permanent home, Permanent home. Free state tax preparation software Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. Free state tax preparation software Personal service income, Compensation for Labor or Personal Services, Pensions. Free state tax preparation software Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. Free state tax preparation software Labor or personal services, Compensation for Labor or Personal Services, Pensions. Free state tax preparation software Pensions, Pensions. Free state tax preparation software Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Free state tax preparation software , Alternative basis. 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Free state tax preparation software Student, Student U. Free state tax preparation software S. Free state tax preparation software , days in, Days of presence in the United States. Free state tax preparation software Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. Free state tax preparation software Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. Free state tax preparation software Reminders Earned income credit (EIC). Free state tax preparation software , Reminders Electronic filing. Free state tax preparation software , Reminders Rental income, Rental income. Free state tax preparation software Resident alien (see specific possession) Royalty income, Royalties. 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