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Free Website To File State Taxes

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Free Website To File State Taxes

Free website to file state taxes 9. Free website to file state taxes   Dispositions of Property Used in Farming Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Section 1231 Gains and LossesNonrecaptured section 1231 losses. Free website to file state taxes Depreciation RecaptureSection 1245 Property Section 1250 Property Installment Sale Other Dispositions Other GainsExceptions. Free website to file state taxes Amount to report as ordinary income. Free website to file state taxes Applicable percentage. Free website to file state taxes Amount to report as ordinary income. Free website to file state taxes Applicable percentage. Free website to file state taxes Introduction When you dispose of property used in your farm business, your taxable gain or loss is usually treated as ordinary income (which is taxed at the same rates as wages and interest income) or capital gain (which is generally taxed at lower rates) under the rules for section 1231 transactions. Free website to file state taxes When you dispose of depreciable property (section 1245 property or section 1250 property) at a gain, you may have to recognize all or part of the gain as ordinary income under the depreciation recapture rules. Free website to file state taxes Any gain remaining after applying the depreciation recapture rules is a section 1231 gain, which may be taxed as a capital gain. Free website to file state taxes Gains and losses from property used in farming are reported on Form 4797, Sales of Business Property. Free website to file state taxes Table 9-1 contains examples of items reported on Form 4797 and refers to the part of that form on which they first should be reported. Free website to file state taxes Topics - This chapter discusses: Section 1231 gains and losses Depreciation recapture Other gains Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. Free website to file state taxes Section 1231 Gains and Losses Section 1231 gains and losses are the taxable gains and losses from section 1231 transactions (explained below). Free website to file state taxes Their treatment as ordinary or capital gains depends on whether you have a net gain or a net loss from all of your section 1231 transactions in the tax year. Free website to file state taxes Table 9-1. Free website to file state taxes Where to First Report Certain Items on Form 4797 Type of property Held 1 year  or less Held more than  1 year 1 Depreciable trade or business property:       a Sold or exchanged at a gain Part II Part III (1245, 1250)   b Sold or exchanged at a loss Part II Part I 2 Farmland held less than 10 years for which soil, water, or land clearing expenses were deducted:       a Sold at a gain Part II Part III (1252)   b Sold at a loss Part II Part I 3 All other farmland Part II Part I 4 Disposition of cost-sharing payment property described in section 126 Part II Part III (1255) 5 Cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 24 mos. Free website to file state taxes Held 24 mos. Free website to file state taxes  or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised cattle and horses sold at a gain Part II Part I 6 Livestock other than cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 12 mos. Free website to file state taxes Held 12 mos. Free website to file state taxes   or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised livestock sold at a gain Part II Part I If you have a gain from a section 1231 transaction, first determine whether any of the gain is ordinary income under the depreciation recapture rules (explained later). Free website to file state taxes Do not take that gain into account as section 1231 gain. Free website to file state taxes Section 1231 transactions. Free website to file state taxes   Gain or loss on the following transactions is subject to section 1231 treatment. Free website to file state taxes Sale or exchange of cattle and horses. Free website to file state taxes The cattle and horses must be held for draft, breeding, dairy, or sporting purposes and held for 24 months or longer. Free website to file state taxes Sale or exchange of other livestock. Free website to file state taxes This livestock must be held for draft, breeding, dairy, or sporting purposes and held for 12 months or longer. Free website to file state taxes Other livestock includes hogs, mules, sheep, goats, donkeys, and other fur-bearing animals. Free website to file state taxes Other livestock does not include poultry. Free website to file state taxes Sale or exchange of depreciable personal property. Free website to file state taxes This property must be used in your business and held longer than 1 year. Free website to file state taxes Generally, property held for the production of rents or royalties is considered to be used in a trade or business. Free website to file state taxes Examples of depreciable personal property include farm machinery and trucks. Free website to file state taxes It also includes amortizable section 197 intangibles. Free website to file state taxes Sale or exchange of real estate. Free website to file state taxes This property must be used in your business and held longer than 1 year. Free website to file state taxes Examples are your farm or ranch (including barns and sheds). Free website to file state taxes Sale or exchange of unharvested crops. Free website to file state taxes The crop and land must be sold, exchanged, or involuntarily converted at the same time and to the same person, and the land must have been held longer than 1 year. Free website to file state taxes You cannot keep any right or option to reacquire the land directly or indirectly (other than a right customarily incident to a mortgage or other security transaction). Free website to file state taxes Growing crops sold with a leasehold on the land, even if sold to the same person in a single transaction, are not included. Free website to file state taxes Distributive share of partnership gains and losses. Free website to file state taxes Your distributive share must be from the sale or exchange of property listed above and held longer than 1 year (or for the required period for certain livestock). Free website to file state taxes Cutting or disposal of timber. Free website to file state taxes Special rules apply if you owned the timber longer than 1 year and elect to treat timber cutting as a sale or exchange, or you enter into a cutting contract, as described in chapter 8 under Timber . Free website to file state taxes Condemnation. Free website to file state taxes The condemned property (defined in chapter 11) must have been held longer than 1 year. Free website to file state taxes It must be business property or a capital asset held in connection with a trade or business or a transaction entered into for profit, such as investment property. Free website to file state taxes It cannot be property held for personal use. Free website to file state taxes Casualty or theft. Free website to file state taxes The casualty or theft must have affected business property, property held for the production of rents or royalties, or investment property (such as notes and bonds). Free website to file state taxes You must have held the property longer than 1 year. Free website to file state taxes However, if your casualty or theft losses are more than your casualty or theft gains, neither the gains nor the losses are taken into account in the section 1231 computation. Free website to file state taxes Section 1231 does not apply to personal casualty gains and losses. Free website to file state taxes See chapter 11 for information on how to treat those gains and losses. Free website to file state taxes If the property is not held for the required holding period, the transaction is not subject to section 1231 treatment, and any gain or loss is ordinary income reported in Part II of Form 4797. Free website to file state taxes See Table 9-1. Free website to file state taxes Property for sale to customers. Free website to file state taxes   A sale, exchange, or involuntary conversion of property held mainly for sale to customers is not a section 1231 transaction. Free website to file state taxes If you will get back all, or nearly all, of your investment in the property by selling it rather than by using it up in your business, it is property held mainly for sale to customers. Free website to file state taxes Treatment as ordinary or capital. Free website to file state taxes   To determine the treatment of section 1231 gains and losses, combine all of your section 1231 gains and losses for the year. Free website to file state taxes If you have a net section 1231 loss, it is an ordinary loss. Free website to file state taxes If you have a net section 1231 gain, it is ordinary income up to your nonrecaptured section 1231 losses from previous years, explained next. Free website to file state taxes The rest, if any, is long-term capital gain. Free website to file state taxes Nonrecaptured section 1231 losses. Free website to file state taxes   Your nonrecaptured section 1231 losses are your net section 1231 losses for the previous 5 years that have not been applied against a net section 1231 gain by treating the gain as ordinary income. Free website to file state taxes These losses are applied against your net section 1231 gain beginning with the earliest loss in the 5-year period. Free website to file state taxes Example. Free website to file state taxes In 2013, Ben has a $2,000 net section 1231 gain. Free website to file state taxes To figure how much he has to report as ordinary income and long-term capital gain, he must first determine his section 1231 gains and losses from the previous 5-year period. Free website to file state taxes From 2008 through 2012 he had the following section 1231 gains and losses. Free website to file state taxes Year Amount 2008 -0- 2009 -0- 2010 ($2,500) 2011 -0- 2012 $1,800   Ben uses this information to figure how to report his net section 1231 gain for 2013 as shown below. Free website to file state taxes 1) Net section 1231 gain (2013) $2,000 2) Net section 1231 loss (2010) ($2,500)   3) Net section 1231 gain (2012) 1,800   4) Remaining net section 1231 loss from prior 5 years ($700)   5) Gain treated as  ordinary income $700 6) Gain treated as long-term  capital gain $1,300 His remaining net section 1231 loss from 2010 is completely recaptured in 2013. Free website to file state taxes Depreciation Recapture If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if it is otherwise nontaxable) as ordinary income. Free website to file state taxes To figure any gain that must be reported as ordinary income, you must keep permanent records of the facts necessary to figure the depreciation or amortization allowed or allowable on your property. Free website to file state taxes For more information, see chapter 3 of Publication 544. Free website to file state taxes Section 1245 Property A gain on the disposition of section 1245 property is treated as ordinary income to the extent of depreciation allowed or allowable. Free website to file state taxes Any recognized gain that is more than the part that is ordinary income is a section 1231 gain. Free website to file state taxes See Treatment as ordinary or capital under Section 1231 Gains and Losses , earlier. Free website to file state taxes Section 1245 property includes any property that is or has been subject to an allowance for depreciation or amortization and that is any of the following types of property. Free website to file state taxes Personal property (either tangible or intangible). Free website to file state taxes Other tangible property (except buildings and their structural components) used as any of the following. Free website to file state taxes See Buildings and structural components below. Free website to file state taxes An integral part of manufacturing, production, or extraction, or of furnishing certain services. Free website to file state taxes A research facility in any of the activities in (a). Free website to file state taxes A facility in any of the activities in (a) above, for the bulk storage of fungible commodities (discussed later). Free website to file state taxes That part of real property (not included in (2)) with an adjusted basis reduced by (but not limited to) the following. Free website to file state taxes Amortization of certified pollution control facilities. Free website to file state taxes The section 179 expense deduction. Free website to file state taxes Deduction for clean-fuel vehicles and certain refueling property. Free website to file state taxes Expenditures to remove architectural and transportation barriers to the handicapped and elderly. Free website to file state taxes Certain reforestation expenditures (as described under Reforestation Costs in chapter 7. Free website to file state taxes Single purpose agricultural (livestock) or horticultural structures. Free website to file state taxes Storage facilities (except buildings and their structural components) used in distributing petroleum or any primary product of petroleum. Free website to file state taxes Buildings and structural components. Free website to file state taxes   Section 1245 property does not include buildings and structural components. Free website to file state taxes The term building includes a house, barn, warehouse, or garage. Free website to file state taxes The term structural component includes walls, floors, windows, doors, central air conditioning systems, light fixtures, etc. Free website to file state taxes   Do not treat a structure that is essentially machinery or equipment as a building or structural component. Free website to file state taxes Also, do not treat a structure that houses property used as an integral part of an activity as a building or structural component if the structure's use is so closely related to the property's use that the structure can be expected to be replaced when the property it initially houses is replaced. Free website to file state taxes   The fact that the structure is specially designed to withstand the stress and other demands of the property and cannot be used economically for other purposes indicates it is closely related to the use of the property it houses. Free website to file state taxes Structures such as oil and gas storage tanks, grain storage bins, and silos are not treated as buildings, but as section 1245 property. Free website to file state taxes Facility for bulk storage of fungible commodities. Free website to file state taxes   This is a facility used mainly for the bulk storage of fungible commodities. Free website to file state taxes Bulk storage means storage of a commodity in a large mass before it is used. Free website to file state taxes For example, if a facility is used to store oranges that have been sorted and boxed, it is not used for bulk storage. Free website to file state taxes To be fungible, a commodity must be such that one part may be used in place of another. Free website to file state taxes Gain Treated as Ordinary Income The gain treated as ordinary income on the sale, exchange, or involuntary conversion of section 1245 property, including a sale and leaseback transaction, is the lesser of the following amounts. Free website to file state taxes The depreciation (which includes any section 179 deduction claimed) and amortization allowed or allowable on the property. Free website to file state taxes The gain realized on the disposition (the amount realized from the disposition minus the adjusted basis of the property). Free website to file state taxes For any other disposition of section 1245 property, ordinary income is the lesser of (1) above or the amount by which its fair market value (FMV) is more than its adjusted basis. Free website to file state taxes For details, see chapter 3 of Publication 544. Free website to file state taxes Use Part III of Form 4797 to figure the ordinary income part of the gain. Free website to file state taxes Depreciation claimed on other property or claimed by other taxpayers. Free website to file state taxes   Depreciation and amortization include the amounts you claimed on the section 1245 property as well as the following depreciation and amortization amounts. Free website to file state taxes Amounts you claimed on property you exchanged for, or converted to, your section 1245 property in a like-kind exchange or involuntary conversion. Free website to file state taxes For details on exchanges of property that are not taxable, see Like-Kind Exchanges in chapter 8. Free website to file state taxes Amounts a previous owner of the section 1245 property claimed if your basis is determined with reference to that person's adjusted basis (for example, the donor's depreciation deductions on property you received as a gift and part of the transfer is a sale or exchange). Free website to file state taxes Example. Free website to file state taxes Jeff Free paid $120,000 for a tractor in 2012. Free website to file state taxes On February 23, 2013, he traded it for a chopper and paid an additional $30,000. Free website to file state taxes To figure his depreciation deduction on the chopper for the current year, Jeff continues to use the basis of the tractor as he would have before the trade. Free website to file state taxes Jeff can also depreciate the additional $30,000 for the chopper. Free website to file state taxes Depreciation and amortization. Free website to file state taxes   Depreciation and amortization deductions that must be recaptured as ordinary income include (but are not limited to) the following items. Free website to file state taxes See Depreciation Recapture in chapter 3 of Publication 544 for more details. Free website to file state taxes Ordinary depreciation deductions. Free website to file state taxes Section 179 deduction (see chapter 7). Free website to file state taxes Any special depreciation allowance. Free website to file state taxes Amortization deductions for all the following costs. Free website to file state taxes Acquiring a lease. Free website to file state taxes Lessee improvements. Free website to file state taxes Pollution control facilities. Free website to file state taxes Reforestation expenses. Free website to file state taxes Section 197 intangibles. Free website to file state taxes Qualified disaster expenses. Free website to file state taxes Franchises, trademarks, and trade names acquired before August 11, 1993. Free website to file state taxes Example. Free website to file state taxes You file your returns on a calendar year basis. Free website to file state taxes In February 2011, you bought and placed in service for 100% use in your farming business a light-duty truck (5-year property) that cost $10,000. Free website to file state taxes You used the half-year convention and your MACRS deductions for the truck were $1,500 in 2011 and $2,550 in 2012. Free website to file state taxes You did not claim the section 179 expense deduction for the truck. Free website to file state taxes You sold it in May 2013 for $7,000. Free website to file state taxes The MACRS deduction in 2013, the year of sale, is $893 (½ of $1,785). Free website to file state taxes Figure the gain treated as ordinary income as follows. Free website to file state taxes 1) Amount realized $7,000 2) Cost (February 2011) $10,000   3) Depreciation allowed or allowable (MACRS deductions: $1,500 + $2,550 + $893) 4,943   4) Adjusted basis (subtract line 3 from line 2) $5,057 5) Gain realized (subtract line 4 from line 1) 1,943 6) Gain treated as ordinary income (lesser of line 3 or line 5) $1,943 Depreciation allowed or allowable. Free website to file state taxes   You generally use the greater of the depreciation allowed or allowable when figuring the part of gain to report as ordinary income. Free website to file state taxes If, in prior years, you have consistently taken proper deductions under one method, the amount allowed for your prior years will not be increased even though a greater amount would have been allowed under another proper method. Free website to file state taxes If you did not take any deduction at all for depreciation, your adjustments to basis for depreciation allowable are figured by using the straight line method. Free website to file state taxes This treatment applies only when figuring what part of the gain is treated as ordinary income under the rules for section 1245 depreciation recapture. Free website to file state taxes Disposition of plants and animals. Free website to file state taxes   If you elect not to use the uniform capitalization rules (see chapter 6), you must treat any plant you produce as section 1245 property. Free website to file state taxes If you have a gain on the property's disposition, you must recapture the pre-productive expenses you would have capitalized if you had not made the election by treating the gain, up to the amount of these expenses, as ordinary income. Free website to file state taxes For section 1231 transactions, show these expenses as depreciation on Form 4797, Part III, line 22. Free website to file state taxes For plant sales that are reported on Schedule F (1040), Profit or Loss From Farming, this recapture rule does not change the reporting of income because the gain is already ordinary income. Free website to file state taxes You can use the farm-price method or the unit-livestock-price method discussed in  chapter 2 to figure these expenses. Free website to file state taxes Example. Free website to file state taxes Janet Maple sold her apple orchard in 2013 for $80,000. Free website to file state taxes Her adjusted basis at the time of sale was $60,000. Free website to file state taxes She bought the orchard in 2006, but the trees did not produce a crop until 2009. Free website to file state taxes Her pre-productive expenses were $6,000. Free website to file state taxes She elected not to use the uniform capitalization rules. Free website to file state taxes Janet must treat $6,000 of the gain as ordinary income. Free website to file state taxes Section 1250 Property Section 1250 property includes all real property subject to an allowance for depreciation that is not and never has been section 1245 property. Free website to file state taxes It includes buildings and structural components that are not section 1245 property (discussed earlier). Free website to file state taxes It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. Free website to file state taxes A fee simple interest in land is not section 1250 property because, like land, it is not depreciable. Free website to file state taxes Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable. Free website to file state taxes To determine the additional depreciation on section 1250 property, see Depreciation Recapture in chapter 3 of Publication 544. Free website to file state taxes You will not have additional depreciation if any of the following apply to the property disposed of. Free website to file state taxes You figured depreciation for the property using the straight line method or any other method that does not result in depreciation that is more than the amount figured by the straight line method and you have held the property longer than 1 year. Free website to file state taxes You chose the alternate ACRS (straight line) method for the property, which was a type of 15-, 18-, or 19-year real property covered by the section 1250 rules. Free website to file state taxes The property was nonresidential real property placed in service after 1986 (or after July 31, 1986, if the choice to use MACRS was made) and you held it longer than 1 year. Free website to file state taxes These properties are depreciated using the straight line method. Free website to file state taxes Installment Sale If you report the sale of property under the installment method, any depreciation recapture under section 1245 or 1250 is taxable as ordinary income in the year of sale. Free website to file state taxes This applies even if no payments are received in that year. Free website to file state taxes If the gain is more than the depreciation recapture income, report the rest of the gain using the rules of the installment method. Free website to file state taxes For this purpose, include the recapture income in your installment sale basis to determine your gross profit on the installment sale. Free website to file state taxes If you dispose of more than one asset in a single transaction, you must separately figure the gain on each asset so that it may be properly reported. Free website to file state taxes To do this, allocate the selling price and the payments you receive in the year of sale to each asset. Free website to file state taxes Report any depreciation recapture income in the year of sale before using the installment method for any remaining gain. Free website to file state taxes For more information on installment sales, see chapter 10. Free website to file state taxes Other Dispositions Chapter 3 of Publication 544 discusses the tax treatment of the following transfers of depreciable property. Free website to file state taxes By gift. Free website to file state taxes At death. Free website to file state taxes In like-kind exchanges. Free website to file state taxes In involuntary conversions. Free website to file state taxes Publication 544 also explains how to handle a single transaction involving multiple properties. Free website to file state taxes Other Gains This section discusses gain on the disposition of farmland for which you were allowed either of the following. Free website to file state taxes Deductions for soil and water conservation expenditures (section 1252 property). Free website to file state taxes Exclusions from income for certain cost sharing payments (section 1255 property). Free website to file state taxes Section 1252 property. Free website to file state taxes   If you disposed of farmland you held more than 1 year and less than 10 years at a gain and you were allowed deductions for soil and water conservation expenses for the land, as discussed in chapter 5, you must treat part of the gain as ordinary income and treat the balance as section 1231 gain. Free website to file state taxes Exceptions. Free website to file state taxes   Do not treat gain on the following transactions as gain on section 1252 property. Free website to file state taxes Disposition of farmland by gift. Free website to file state taxes Transfer of farm property at death (except for income in respect of a decedent). Free website to file state taxes For more information, see Regulations section 1. Free website to file state taxes 1252-2. Free website to file state taxes Amount to report as ordinary income. Free website to file state taxes   You report as ordinary income the lesser of the following amounts. Free website to file state taxes Your gain (determined by subtracting the adjusted basis from the amount realized from a sale, exchange, or involuntary conversion, or the FMV for all other dispositions). Free website to file state taxes The total deductions allowed for soil and water conservation expenses multiplied by the applicable percentage, discussed next. Free website to file state taxes Applicable percentage. Free website to file state taxes   The applicable percentage is based on the length of time you held the land. Free website to file state taxes If you dispose of your farmland within 5 years after the date you acquired it, the percentage is 100%. Free website to file state taxes If you dispose of the land within the 6th through 9th year after you acquired it, the applicable percentage is reduced by 20% a year for each year or part of a year you hold the land after the 5th year. Free website to file state taxes If you dispose of the land 10 or more years after you acquired it, the percentage is 0%, and the entire gain is a section 1231 gain. Free website to file state taxes Example. Free website to file state taxes You acquired farmland on January 19, 2005. Free website to file state taxes On October 3, 2013, you sold the land at a $30,000 gain. Free website to file state taxes Between January 1 and October 3, 2013, you incur soil and water conservation expenditures of $15,000 for the land that are fully deductible in 2013. Free website to file state taxes The applicable percentage is 40% since you sold the land within the 8th year after you acquired it. Free website to file state taxes You treat $6,000 (40% of $15,000) of the $30,000 gain as ordinary income and the $24,000 balance as a section 1231 gain. Free website to file state taxes Section 1255 property. Free website to file state taxes   If you receive certain cost-sharing payments on property and you exclude those payments from income (as discussed in chapter 3), you may have to treat part of any gain as ordinary income and treat the balance as a section 1231 gain. Free website to file state taxes If you chose not to exclude these payments, you will not have to recognize ordinary income under this provision. Free website to file state taxes Amount to report as ordinary income. Free website to file state taxes   You report as ordinary income the lesser of the following amounts. Free website to file state taxes The applicable percentage of the total excluded cost-sharing payments. Free website to file state taxes The gain on the disposition of the property. Free website to file state taxes You do not report ordinary income under this rule to the extent the gain is recognized as ordinary income under sections 1231 through 1254, 1256, and 1257. Free website to file state taxes However, if applicable, gain reported under this rule must be reported regardless of any contrary provisions (including nonrecognition provisions) under any other section. Free website to file state taxes Applicable percentage. Free website to file state taxes   The applicable percentage of the excluded cost-sharing payments to be reported as ordinary income is based on the length of time you hold the property after receiving the payments. Free website to file state taxes If the property is held less than 10 years after you receive the payments, the percentage is 100%. Free website to file state taxes After 10 years, the percentage is reduced by 10% a year, or part of a year, until the rate is 0%. Free website to file state taxes Form 4797, Part III. Free website to file state taxes   Use Form 4797, Part III, to figure the ordinary income part of a gain from the sale, exchange, or involuntary conversion of section 1252 property and section 1255 property. Free website to file state taxes Prev  Up  Next   Home   More Online Publications
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Individual Taxpayer Identification Number (ITIN)

Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these program changes,which are further explained in these Frequently Asked Questions, before requesting an ITIN.  

Effective January 1, 2013, authorized representatives for Certifying Acceptance Agents are required to complete forensic training and submit the original certificate of completion with their Form 13551 "Application to Participate in the IRS Acceptance Agent Program."

Effective January 1, 2013, Individual Taxpayer Identification Number(s) (ITIN) issued on or after January 1, 2013, will expire on December 31st five years after the ITIN was issued. For more information, taxpayers and their representatives should review these program changes.


Acceptance Agents' Alert (Posted July 1, 2010)

Effective July 1, 2010, all applicants applying to become an authorized representative of an acceptance agent or certifying acceptance agent are required to take the mandatory Acceptance Agent training and submit the certification form along with the new, renewing or amended Form 13551.

New ITIN Acceptance Agent Program Changes
(Posted January 7, 2013)

Acceptance Agents Applications - Open Season

The Internal Revenue Service (IRS) will be accepting and processing Forms 13551, Application to Participate in the IRS Acceptance Agent Program, during open season May 1-August 31 of each year for new and renewing applicants. We will continue to accept amended applications throughout the year.

Alert:
The Acceptance Agent Program processes applications on a first-in, first-out basis. Existing approved acceptance agents who submitted a renewing application that was not rejected can continue to operate under the old agreement until the new agreement is finalized.

General ITIN Information

  • What is an ITIN?
  • What is an ITIN used for?
  • Who needs an ITIN?
  • How do I know if I need an ITIN?
  • How do I apply for an ITIN?
  • When should I apply for an ITIN?
  • Where can I get help with my ITIN application?
  • How and when can I expect to receive my ITIN?
  • When does my ITIN expire?


REVISED APPLICATION STANDARDS FOR ITINs

  • What are the revised application standards for ITINs?
  • Why did IRS change from an ITIN card to an authorization letter?
  • Why did IRS revise the ITIN application process?
  • What documents are acceptable as proof of identity and foreign status?


FORMS AND PUBLICATIONS

Before submitting Form 13551 to apply to participate in the Acceptance Agent Program, access and complete the mandatory
Acceptance Agent training


 Additional ITIN Information

 

  • How can I obtain an ITIN from abroad?
  • Are ITINs valid for identification?
  • Are ITINs valid for work purposes?
  • Can ITINs be used as proof of identification to obtain a state driver's license?
  • What do I do when I am assigned a social security number (SSN)? 
  • What ITIN information is available in Spanish? 
  • What ITIN information is available for tax professionals?
  • What is an ITIN Acceptance Agent?
  • How can I become an acceptance Agent?
  • What information is available for Foreign Property Buyers/Sellers? 
Page Last Reviewed or Updated: 19-Mar-2014

The Free Website To File State Taxes

Free website to file state taxes Publication 526 - Additional Material Prev  Up  Next   Home   More Online Publications