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I Did Not File 2011 Taxes

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I Did Not File 2011 Taxes

I did not file 2011 taxes 6. I did not file 2011 taxes   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. I did not file 2011 taxes Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. I did not file 2011 taxes Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. I did not file 2011 taxes S. I did not file 2011 taxes Tax Treaties See chapter 7 for information about getting these publications. I did not file 2011 taxes Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. I did not file 2011 taxes See Table 6-1 at the end of this chapter for a list of these countries. I did not file 2011 taxes Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. I did not file 2011 taxes If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. I did not file 2011 taxes Treaty benefits generally are available to residents of the United States. I did not file 2011 taxes They generally are not available to U. I did not file 2011 taxes S. I did not file 2011 taxes citizens who do not reside in the United States. I did not file 2011 taxes However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. I did not file 2011 taxes S. I did not file 2011 taxes citizens residing in the treaty countries. I did not file 2011 taxes U. I did not file 2011 taxes S. I did not file 2011 taxes citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. I did not file 2011 taxes Certification of U. I did not file 2011 taxes S. I did not file 2011 taxes residency. I did not file 2011 taxes   Use Form 8802, Application for United States Residency Certification, to request certification of U. I did not file 2011 taxes S. I did not file 2011 taxes residency for purposes of claiming benefits under a tax treaty. I did not file 2011 taxes Certification can be requested for the current and any prior calendar years. I did not file 2011 taxes You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. I did not file 2011 taxes Common Benefits Some common tax treaty benefits are explained below. I did not file 2011 taxes The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. I did not file 2011 taxes Benefits provided by certain treaties are not provided by others. I did not file 2011 taxes Personal service income. I did not file 2011 taxes If you are a U. I did not file 2011 taxes S. I did not file 2011 taxes resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. I did not file 2011 taxes Professors and teachers. I did not file 2011 taxes If you are a U. I did not file 2011 taxes S. I did not file 2011 taxes resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. I did not file 2011 taxes Students, trainees, and apprentices. I did not file 2011 taxes If you are a U. I did not file 2011 taxes S. I did not file 2011 taxes resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. I did not file 2011 taxes Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. I did not file 2011 taxes Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. I did not file 2011 taxes Pensions and annuities. I did not file 2011 taxes If you are a U. I did not file 2011 taxes S. I did not file 2011 taxes resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. I did not file 2011 taxes Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. I did not file 2011 taxes Investment income. I did not file 2011 taxes If you are a U. I did not file 2011 taxes S. I did not file 2011 taxes resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. I did not file 2011 taxes Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. I did not file 2011 taxes Tax credit provisions. I did not file 2011 taxes If you are a U. I did not file 2011 taxes S. I did not file 2011 taxes resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. I did not file 2011 taxes Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. I did not file 2011 taxes S. I did not file 2011 taxes tax on the income. I did not file 2011 taxes Nondiscrimination provisions. I did not file 2011 taxes Most U. I did not file 2011 taxes S. I did not file 2011 taxes tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. I did not file 2011 taxes S. I did not file 2011 taxes citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. I did not file 2011 taxes Saving clauses. I did not file 2011 taxes U. I did not file 2011 taxes S. I did not file 2011 taxes treaties contain saving clauses that provide that the treaties do not affect the U. I did not file 2011 taxes S. I did not file 2011 taxes taxation of its own citizens and residents. I did not file 2011 taxes As a result, U. I did not file 2011 taxes S. I did not file 2011 taxes citizens and residents generally cannot use the treaty to reduce their U. I did not file 2011 taxes S. I did not file 2011 taxes tax liability. I did not file 2011 taxes However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. I did not file 2011 taxes S. I did not file 2011 taxes citizens or residents. I did not file 2011 taxes It is important that you examine the applicable saving clause to determine if an exception applies. I did not file 2011 taxes More information on treaties. I did not file 2011 taxes   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. I did not file 2011 taxes Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. I did not file 2011 taxes S. I did not file 2011 taxes ” appears in the treaty exemption discussions in Publication 901. I did not file 2011 taxes   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. I did not file 2011 taxes Competent Authority Assistance If you are a U. I did not file 2011 taxes S. I did not file 2011 taxes citizen or resident alien, you can request assistance from the U. I did not file 2011 taxes S. I did not file 2011 taxes competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. I did not file 2011 taxes You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. I did not file 2011 taxes The U. I did not file 2011 taxes S. I did not file 2011 taxes competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. I did not file 2011 taxes Effect of request for assistance. I did not file 2011 taxes   If your request provides a basis for competent authority assistance, the U. I did not file 2011 taxes S. I did not file 2011 taxes competent authority generally will consult with the treaty country competent authority on how to resolve the situation. I did not file 2011 taxes How to make your request. I did not file 2011 taxes   It is important that you make your request for competent authority consideration as soon as either of the following occurs. I did not file 2011 taxes You are denied treaty benefits. I did not file 2011 taxes Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. I did not file 2011 taxes   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. I did not file 2011 taxes Some of the steps you should consider taking include the following. I did not file 2011 taxes Filing a protective claim for credit or refund of U. I did not file 2011 taxes S. I did not file 2011 taxes taxes. I did not file 2011 taxes Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. I did not file 2011 taxes Avoiding the lapse or termination of your right to appeal any tax determination. I did not file 2011 taxes Complying with all applicable procedures for invoking competent authority consideration. I did not file 2011 taxes Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. I did not file 2011 taxes S. I did not file 2011 taxes or treaty country tax. I did not file 2011 taxes Taxpayers can consult with the U. I did not file 2011 taxes S. I did not file 2011 taxes competent authority to determine whether they need to take protective steps and when any required steps need to be taken. I did not file 2011 taxes   The request should contain all essential items of information, including the following items. I did not file 2011 taxes A reference to the treaty and the treaty provisions on which the request is based. I did not file 2011 taxes The years and amounts involved in both U. I did not file 2011 taxes S. I did not file 2011 taxes dollars and foreign currency. I did not file 2011 taxes A brief description of the issues for which competent authority assistance is requested. I did not file 2011 taxes   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. I did not file 2011 taxes Revenue Procedure 2006-54 is available at www. I did not file 2011 taxes irs. I did not file 2011 taxes gov/irb/2006-49_IRB/ar13. I did not file 2011 taxes html. I did not file 2011 taxes   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. I did not file 2011 taxes S. I did not file 2011 taxes competent authority assistance under tax treaties. I did not file 2011 taxes As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. I did not file 2011 taxes    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. I did not file 2011 taxes   In the case of U. I did not file 2011 taxes S. I did not file 2011 taxes - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. I did not file 2011 taxes If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. I did not file 2011 taxes Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. I did not file 2011 taxes This table is updated through October 31, 2013. I did not file 2011 taxes You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. I did not file 2011 taxes You can obtain the text of most U. I did not file 2011 taxes S. I did not file 2011 taxes treaties at IRS. I did not file 2011 taxes gov. I did not file 2011 taxes You also can request the text of treaties from the Department of Treasury at the following address. I did not file 2011 taxes Department of Treasury Office of Business and Public Liaison Rm. I did not file 2011 taxes 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. I did not file 2011 taxes S. I did not file 2011 taxes Virgin Islands, you can call the IRS at 1-800-829-1040. I did not file 2011 taxes Table 6–1. I did not file 2011 taxes List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. I did not file 2011 taxes D. I did not file 2011 taxes ) Australia TIAS 10773 Dec. I did not file 2011 taxes 1, 1983 1986-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 220 1986-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 246 Protocol TIAS Jan. I did not file 2011 taxes 1, 2004     Austria TIAS Jan. I did not file 2011 taxes 1, 1999     Bangladesh TIAS Jan. I did not file 2011 taxes 1, 2007     Barbados TIAS 11090 Jan. I did not file 2011 taxes 1, 1984 1991-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 436 1991-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 466 Protocol TIAS Jan. I did not file 2011 taxes 1, 2005     Belgium TIAS Jan. I did not file 2011 taxes 1, 2008     Bulgaria TIAS Jan. I did not file 2011 taxes 1, 2009     Canada2 TIAS 11087 Jan. I did not file 2011 taxes 1, 1985 1986-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 258 1987-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 298 Protocol TIAS Jan. I did not file 2011 taxes 1, 2009     China, People's Republic of TIAS 12065 Jan. I did not file 2011 taxes 1, 1987 1988-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 414 1988-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 447 Commonwealth of Independent States3 TIAS 8225 Jan. I did not file 2011 taxes 1, 1976 1976-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 463 1976-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 475 Cyprus TIAS 10965 Jan. I did not file 2011 taxes 1, 1986 1989-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 280 1989-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 314 Czech Republic TIAS Jan. I did not file 2011 taxes 1, 1993     Denmark TIAS Jan. I did not file 2011 taxes 1, 2001     Protocol TIAS Jan. I did not file 2011 taxes 1, 2008     Egypt TIAS 10149 Jan. I did not file 2011 taxes 1, 1982 1982-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 219 1982-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 243 Estonia TIAS Jan. I did not file 2011 taxes 1, 2000     Finland TIAS 12101 Jan. I did not file 2011 taxes 1, 1991     Protocol TIAS Jan. I did not file 2011 taxes 1, 2008     France TIAS Jan. I did not file 2011 taxes 1, 1996     Protocol TIAS Jan. I did not file 2011 taxes 1, 2009     Germany TIAS Jan. I did not file 2011 taxes 1, 1990     Protocol TIAS Jan. I did not file 2011 taxes 1, 2008     Greece TIAS 2902 Jan. I did not file 2011 taxes 1, 1953 1958-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 1054 T. I did not file 2011 taxes D. I did not file 2011 taxes 6109, 1954-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 638 Hungary TIAS 9560 Jan. I did not file 2011 taxes 1, 1980 1980-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 333 1980-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 354 Iceland TIAS 8151 Jan. I did not file 2011 taxes 1, 2009     India TIAS Jan. I did not file 2011 taxes 1, 1991     Indonesia TIAS 11593 Jan. I did not file 2011 taxes 1, 1990     Ireland TIAS Jan. I did not file 2011 taxes 1, 1998     Israel TIAS Jan. I did not file 2011 taxes 1, 1995     Italy TIAS Jan. I did not file 2011 taxes 1, 2010     Jamaica TIAS 10207 Jan. I did not file 2011 taxes 1, 1982 1982-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 257 1982-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 291 Japan TIAS Jan. I did not file 2011 taxes 1, 2005     Kazakhstan TIAS Jan. I did not file 2011 taxes 1, 1996     Korea, South TIAS 9506 Jan. I did not file 2011 taxes 1, 1980 1979-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 435 1979-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 458 Latvia TIAS Jan. I did not file 2011 taxes 1, 2000     Lithuania TIAS Jan. I did not file 2011 taxes 1, 2000     Luxembourg TIAS Jan. I did not file 2011 taxes 1, 2001     Malta TIAS Jan. I did not file 2011 taxes 1, 2011     Mexico TIAS Jan. I did not file 2011 taxes 1,1994     Protocol TIAS Jan. I did not file 2011 taxes 1, 2004               Table 6–1 (continued). I did not file 2011 taxes Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. I did not file 2011 taxes D. I did not file 2011 taxes ) Morocco TIAS 10195 Jan. I did not file 2011 taxes 1, 1981 1982-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 405 1982-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 427 Netherlands TIAS Jan. I did not file 2011 taxes 1, 1994     Protocol TIAS Jan. I did not file 2011 taxes 1, 2005     New Zealand TIAS 10772 Nov. I did not file 2011 taxes 2, 1983 1990-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 274 1990-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 303 Protocol TIAS Jan. I did not file 2011 taxes 1, 2011     Norway TIAS 7474 Jan. I did not file 2011 taxes 1, 1971 1973-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 669 1973-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 693 Protocol TIAS 10205 Jan. I did not file 2011 taxes 1, 1982 1982-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 440 1982-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 454 Pakistan TIAS 4232 Jan. I did not file 2011 taxes 1, 1959 1960-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 646 T. I did not file 2011 taxes D. I did not file 2011 taxes 6431, 1960-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 755 Philippines TIAS 10417 Jan. I did not file 2011 taxes 1, 1983 1984-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 384 1984-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 412 Poland TIAS 8486 Jan. I did not file 2011 taxes 1, 1974 1977-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 416 1977-1 C. I did not file 2011 taxes B. I did not file 2011 taxes 427 Portugal TIAS Jan. I did not file 2011 taxes 1, 1996     Romania TIAS 8228 Jan. I did not file 2011 taxes 1, 1974 1976-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 492 1976-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 504 Russia TIAS Jan. I did not file 2011 taxes 1, 1994     Slovak Republic TIAS Jan. I did not file 2011 taxes 1, 1993     Slovenia TIAS Jan. I did not file 2011 taxes 1, 2002     South Africa TIAS Jan. I did not file 2011 taxes 1, 1998     Spain TIAS Jan. I did not file 2011 taxes 1, 1991     Sri Lanka TIAS Jan. I did not file 2011 taxes 1, 2004     Sweden TIAS Jan. I did not file 2011 taxes 1, 1996     Protocol TIAS Jan. I did not file 2011 taxes 1, 2007     Switzerland TIAS Jan. I did not file 2011 taxes 1, 1998     Thailand TIAS Jan. I did not file 2011 taxes 1, 1998     Trinidad and Tobago TIAS 7047 Jan. I did not file 2011 taxes 1, 1970 1971-2 C. I did not file 2011 taxes B. I did not file 2011 taxes 479   Tunisia TIAS Jan. I did not file 2011 taxes 1, 1990     Turkey TIAS Jan. I did not file 2011 taxes 1, 1998     Ukraine TIAS Jan. I did not file 2011 taxes 1, 2001     United Kingdom TIAS Jan. I did not file 2011 taxes 1, 2004     Venezuela TIAS Jan. I did not file 2011 taxes 1, 2000      1(TIAS) — Treaties and Other International Act Series. I did not file 2011 taxes  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. I did not file 2011 taxes 3The U. I did not file 2011 taxes S. I did not file 2011 taxes -U. I did not file 2011 taxes S. I did not file 2011 taxes S. I did not file 2011 taxes R. I did not file 2011 taxes income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. I did not file 2011 taxes Prev  Up  Next   Home   More Online Publications
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Employment-Related Identity Theft

If you have experienced one of the following, this may be an indication your Social Security number or other personal information may have been used by another person without your permission for employment purposes.    

  1. You received a letter 4491C from the Internal Revenue Service stating that you were the victim of employment related identity theft or
  2. You received a notice from the Internal Revenue Service stating that you received wages that you did not earn or
  3. You receive a Form W-2 or 1099 from an employer for whom you did not work or
  4. You receive your annual “Notice of Earnings” statement from the Social Security Administration and the income showing on the statement is more than you have earned or
  5. Your Social Security benefits have been adjusted/denied because of wages that you did not earn

What you should do:

  • Contact the IRS at the number or fax listed on the letter or notice if you received an IRS letter or notice.
  • Contact the Social Security Administration if you received a Form W-2 from an unknown employer, your “Annual Notice of Earnings” from the Social Security Administration shows more wages than you earned or you had your Social Security benefits adjusted/denied. They will review your earnings with you to ensure their records are correct.
  • Review earnings posted to your record on your Social Security Statement. Workers, age 18 and older, may create an account to get their Statement

Additional steps you should take if you suspect that you are the victim of employment related identity theft

  • File a report with your local police department. 
  • Place a fraud alert on your credit reports by contacting any one of the three nationwide credit reporting companies: 

                        Equifax: 800-525-6285  www.equifax.com

                        Experian: 888-397-3742  www.experian.com

                        Trans Union: 800-916-8800  www.transunion.com

                            Federal Trade Commission
                            600 Pennsylvania Avenue NW
                            Washington, DC  20580  

  • Contact any banks or other financial institutions to close any accounts that are unused, have been tampered with or opened without your permission. 
  • If you have information about the identity thief that impacted your personal information negatively, file an online complaint with the Internet Crime Complaint Center (IC3). The IC3 gives victims of cyber-crime a convenient and easy-to-use reporting mechanism that alerts authorities of suspected criminal or civil violations. IC3 sends every complaint to one or more law enforcement or regulatory agencies that have jurisdiction over the matter.

If you are unable to file your tax return because another person has already filed a return under your SSN

  • You are encouraged to contact the IRS at the Identity Theft Specialized Unit (IPSU), toll free at 1-800-908-4490 so we can take steps to further secure your compromised tax account.  Assistors in this unit are specially trained in Identity Theft issues. 
  • Complete Form 14039  or Form 14039SP (Española) to report the identity theft incident, and have an identity theft indicator placed on your account to allow IRS to take protective actions.  

The IPSU hours of Operation:  Monday – Friday 7 a.m. – 7 p.m. your local time (Alaska & Hawaii follow Pacific Time)

For Additional Information

Page Last Reviewed or Updated: 07-Jan-2014

The I Did Not File 2011 Taxes

I did not file 2011 taxes 3. I did not file 2011 taxes   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. I did not file 2011 taxes How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. I did not file 2011 taxes However, in some cases you may have a gain that is not taxable or a loss that is not deductible. I did not file 2011 taxes This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. I did not file 2011 taxes Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. I did not file 2011 taxes What Is a Disposition of Property? A disposition of property includes the following transactions. I did not file 2011 taxes You sell property for cash or other property. I did not file 2011 taxes You exchange property for other property. I did not file 2011 taxes You receive money as a tenant for the cancellation of a lease. I did not file 2011 taxes You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. I did not file 2011 taxes You transfer property to satisfy a debt. I did not file 2011 taxes You abandon property. I did not file 2011 taxes Your bank or other financial institution forecloses on your mortgage or repossesses your property. I did not file 2011 taxes Your property is damaged, destroyed, or stolen, and you receive property or money in payment. I did not file 2011 taxes Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. I did not file 2011 taxes For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. I did not file 2011 taxes For details about other dispositions, see chapter 1 in Publication 544. I did not file 2011 taxes Nontaxable exchanges. I did not file 2011 taxes   Certain exchanges of property are not taxable. I did not file 2011 taxes This means any gain from the exchange is not recognized and you cannot deduct any loss. I did not file 2011 taxes Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. I did not file 2011 taxes Like-kind exchanges. I did not file 2011 taxes   A like-kind exchange is the exchange of property for the same kind of property. I did not file 2011 taxes It is the most common type of nontaxable exchange. I did not file 2011 taxes To be a like-kind exchange, the property traded and the property received must be both of the following. I did not file 2011 taxes Business or investment property. I did not file 2011 taxes Like property. I did not file 2011 taxes   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. I did not file 2011 taxes For more information about like-kind exchanges, see chapter 1 in Publication 544. I did not file 2011 taxes Installment sales. I did not file 2011 taxes   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. I did not file 2011 taxes If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. I did not file 2011 taxes   For more information about installment sales, see Publication 537, Installment Sales. I did not file 2011 taxes Sale of a business. I did not file 2011 taxes   The sale of a business usually is not a sale of one asset. I did not file 2011 taxes Instead, all the assets of the business are sold. I did not file 2011 taxes Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. I did not file 2011 taxes   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. I did not file 2011 taxes Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. I did not file 2011 taxes The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. I did not file 2011 taxes   For more information about the sale of a business, see chapter 2 of Publication 544. I did not file 2011 taxes How Do I Figure a Gain or Loss? Table 3-1. I did not file 2011 taxes How To Figure a Gain or Loss IF your. I did not file 2011 taxes . I did not file 2011 taxes . I did not file 2011 taxes THEN you have a. I did not file 2011 taxes . I did not file 2011 taxes . I did not file 2011 taxes Adjusted basis is more than the amount realized Loss. I did not file 2011 taxes Amount realized is more than the adjusted basis Gain. I did not file 2011 taxes Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. I did not file 2011 taxes You need to know these definitions to figure your gain or loss. I did not file 2011 taxes Basis. I did not file 2011 taxes   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. I did not file 2011 taxes However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. I did not file 2011 taxes For more information about basis, see Publication 551, Basis of Assets. I did not file 2011 taxes Adjusted basis. I did not file 2011 taxes   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. I did not file 2011 taxes In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. I did not file 2011 taxes Amount realized. I did not file 2011 taxes   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. I did not file 2011 taxes The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. I did not file 2011 taxes Fair market value. I did not file 2011 taxes   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. I did not file 2011 taxes Amount recognized. I did not file 2011 taxes   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. I did not file 2011 taxes Recognized gains must be included in gross income. I did not file 2011 taxes Recognized losses are deductible from gross income. I did not file 2011 taxes However, a gain or loss realized from certain exchanges of property is not recognized. I did not file 2011 taxes See  Nontaxable exchanges, earlier. I did not file 2011 taxes Also, you cannot deduct a loss from the disposition of property held for personal use. I did not file 2011 taxes Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. I did not file 2011 taxes You must do this to figure your net capital gain or loss. I did not file 2011 taxes Generally, you will have a capital gain or loss if you dispose of a capital asset. I did not file 2011 taxes For the most part, everything you own and use for personal purposes or investment is a capital asset. I did not file 2011 taxes Certain property you use in your business is not a capital asset. I did not file 2011 taxes A gain or loss from a disposition of this property is an ordinary gain or loss. I did not file 2011 taxes However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. I did not file 2011 taxes These gains and losses are called section 1231 gains and losses. I did not file 2011 taxes For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. I did not file 2011 taxes Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. I did not file 2011 taxes Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. I did not file 2011 taxes The time you own property before disposing of it is called the holding period. I did not file 2011 taxes Table 3-2. I did not file 2011 taxes Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. I did not file 2011 taxes . I did not file 2011 taxes . I did not file 2011 taxes THEN you have a. I did not file 2011 taxes . I did not file 2011 taxes . I did not file 2011 taxes 1 year or less Short-term capital gain or loss. I did not file 2011 taxes More than 1 year Long-term capital gain or loss. I did not file 2011 taxes For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. I did not file 2011 taxes Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. I did not file 2011 taxes The instructions for the forms explain how to fill them out. I did not file 2011 taxes Dispositions of business property and depreciable property. I did not file 2011 taxes   Use Form 4797. I did not file 2011 taxes If you have taxable gain, you may also have to use Schedule D (Form 1040). I did not file 2011 taxes Like-kind exchanges. I did not file 2011 taxes   Use Form 8824, Like-Kind Exchanges. I did not file 2011 taxes You may also have to use Form 4797 and Schedule D (Form 1040). I did not file 2011 taxes Installment sales. I did not file 2011 taxes   Use Form 6252, Installment Sale Income. I did not file 2011 taxes You may also have to use Form 4797 and Schedule D (Form 1040). I did not file 2011 taxes Casualties and thefts. I did not file 2011 taxes   Use Form 4684, Casualties and Thefts. I did not file 2011 taxes You may also have to use Form 4797. I did not file 2011 taxes Condemned property. I did not file 2011 taxes   Use Form 4797. I did not file 2011 taxes You may also have to use Schedule D (Form 1040). I did not file 2011 taxes Prev  Up  Next   Home   More Online Publications