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Taxcut 2011

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Taxcut 2011

Taxcut 2011 Index A Abroad, citizens living, filing requirements, U. Taxcut 2011 S. Taxcut 2011 Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Taxcut 2011 , Temporary absences. Taxcut 2011 , Temporary absences. Taxcut 2011 Accounting periods, joint returns, Accounting period. Taxcut 2011 Adopted child, Exception for adopted child. Taxcut 2011 , Adopted child. Taxcut 2011 , Adopted child. Taxcut 2011 Taxpayer identification number, Taxpayer identification numbers for adoptees. Taxcut 2011 Age Filing status determination, Age. Taxcut 2011 Gross income and filing requirements (Table 1), Table 1. Taxcut 2011 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Taxcut 2011 Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Taxcut 2011 (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Taxcut 2011 American citizens abroad, U. Taxcut 2011 S. Taxcut 2011 Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Taxcut 2011 Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Taxcut 2011 Dependency allotments, Armed Forces dependency allotments. Taxcut 2011 GI Bill benefits, Tuition payments and allowances under the GI Bill. Taxcut 2011 Military quarters allotments, Tax-exempt military quarters allowances. Taxcut 2011 Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Taxcut 2011 B Birth of child, Death or birth. Taxcut 2011 Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Taxcut 2011 S. Taxcut 2011 citizen or resident alien. Taxcut 2011 , Citizen or Resident Test, Child in Canada or Mexico. Taxcut 2011 Capital expenses, Capital expenses. Taxcut 2011 Child born alive, Child born alive. Taxcut 2011 Child care expenses, Child care expenses. Taxcut 2011 Child custody, Custodial parent and noncustodial parent. Taxcut 2011 Child support under pre-1985 agreement, Child support under pre-1985 agreement. Taxcut 2011 Child tax credit, Child tax credit. Taxcut 2011 Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Taxcut 2011 , Death or birth. Taxcut 2011 Claiming parent, when child is head of household, Special rule for parent. Taxcut 2011 Custody of, Custodial parent and noncustodial parent. Taxcut 2011 Death of child, Death or birth. Taxcut 2011 , Death or birth. Taxcut 2011 Dividends of, Unearned income. Taxcut 2011 Filing requirements as dependents (Table 2), Table 2. Taxcut 2011 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Taxcut 2011 2013 Filing Requirements for Dependents , Unearned income. Taxcut 2011 Kidnapped, Kidnapped child. Taxcut 2011 , Kidnapped child. Taxcut 2011 Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Taxcut 2011 Church employees, filing requirements (Table 3), Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Taxcut 2011 S. Taxcut 2011 , filing requirements, U. Taxcut 2011 S. Taxcut 2011 Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Taxcut 2011 Community property states, Community property states. Taxcut 2011 Cousin, Cousin. Taxcut 2011 Custody of child, Custodial parent and noncustodial parent. Taxcut 2011 D Death Of child, Death or birth of child. Taxcut 2011 Of dependent, Death or birth. Taxcut 2011 , Death or birth. Taxcut 2011 Of spouse, Spouse died during the year. Taxcut 2011 , Spouse died. Taxcut 2011 , Spouse died before signing. Taxcut 2011 , Death of spouse. Taxcut 2011 Decedents, Spouse died during the year. Taxcut 2011 , Decedent's final return. Taxcut 2011 (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Taxcut 2011 Born and died within year, Born and died in 2013. Taxcut 2011 Child's earnings, Child's earnings. Taxcut 2011 Death of, Death or birth. Taxcut 2011 Earned income, Earned income. Taxcut 2011 Exemption for, Exemptions for Dependents Filing requirements, Table 2. Taxcut 2011 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Taxcut 2011 Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Taxcut 2011 Disabled Child, Permanently and totally disabled. Taxcut 2011 Dependent, Disabled dependent working at sheltered workshop. Taxcut 2011 Divorced parents, Children of divorced or separated parents (or parents who live apart). Taxcut 2011 Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Taxcut 2011 Filing status, Divorced persons. Taxcut 2011 , Divorce and remarriage. Taxcut 2011 , Divorced persons. Taxcut 2011 Joint returns, responsibility for, Divorced taxpayer. Taxcut 2011 Personal exemption, Divorced or separated spouse. Taxcut 2011 Domestic help, no exemption for, Housekeepers, maids, or servants. Taxcut 2011 Dual-status taxpayers Exemptions, Dual-status taxpayers. Taxcut 2011 Joint returns not available, Nonresident alien or dual-status alien. Taxcut 2011 E Earned income Defined for purposes of standard deduction, Earned income defined. Taxcut 2011 Dependent filing requirements (Table 2), Table 2. Taxcut 2011 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Taxcut 2011 Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Taxcut 2011 Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Taxcut 2011 Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Taxcut 2011 Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Taxcut 2011 Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Taxcut 2011 Determination of, Filing status. Taxcut 2011 , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Taxcut 2011 , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Taxcut 2011 ). Taxcut 2011 Foreign employment, filing requirements, U. Taxcut 2011 S. Taxcut 2011 Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Taxcut 2011 Form 1040 Personal exemption, Form 1040 filers. Taxcut 2011 Social security numbers, Social Security Numbers for Dependents Use of, How to file. Taxcut 2011 , How to file. Taxcut 2011 , How to file. Taxcut 2011 Form 1040A Personal exemption, Form 1040A filers. Taxcut 2011 Social security numbers, Social Security Numbers for Dependents Use of, How to file. Taxcut 2011 , How to file. Taxcut 2011 , How to file. Taxcut 2011 Form 1040EZ Personal exemption, Form 1040EZ filers. Taxcut 2011 Use of, How to file. Taxcut 2011 , How to file. Taxcut 2011 Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Taxcut 2011 Standard deduction, change to itemized deductions, Changing your mind. Taxcut 2011 Form 1099-B, Form 1099-B received. Taxcut 2011 Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Taxcut 2011 Form 8857, innocent spouse relief, Relief from joint responsibility. Taxcut 2011 Form SS-5, social security number request, No SSN. Taxcut 2011 Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Taxcut 2011 Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Taxcut 2011 Foster care payments and expenses, Foster care payments and expenses. Taxcut 2011 , Foster care. Taxcut 2011 Foster child, Foster child. Taxcut 2011 , Foster care payments and expenses. Taxcut 2011 , Foster child. Taxcut 2011 , Foster care. Taxcut 2011 Free tax services, Free help with your tax return. Taxcut 2011 Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Taxcut 2011 Gross income Defined, Gross income. Taxcut 2011 Filing requirements (Table 1), Table 1. Taxcut 2011 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Taxcut 2011 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Taxcut 2011 Exemption for spouse, Head of household. Taxcut 2011 Filing requirements (Table 1), Table 1. Taxcut 2011 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Taxcut 2011 Help (see Tax help) Home Aged, home for, Home for the aged. Taxcut 2011 Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Taxcut 2011 I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Taxcut 2011 Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Taxcut 2011 Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Taxcut 2011 Innocent spouse relief, Relief from joint responsibility. Taxcut 2011 Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Taxcut 2011 IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Taxcut 2011 Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Taxcut 2011 When to itemize, When to itemize. Taxcut 2011 ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Taxcut 2011 J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Taxcut 2011 Dependents on, Joint return. Taxcut 2011 Personal exemption, Joint return. Taxcut 2011 K Kidnapped children Qualifying child, Kidnapped child. Taxcut 2011 Qualifying relative, Kidnapped child. Taxcut 2011 Widow(er) with dependent child, Death or birth. Taxcut 2011 L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Taxcut 2011 Local law violated, Local law violated. Taxcut 2011 Lodging, Lodging. Taxcut 2011 Losses, rental real estate, Rental activity losses. Taxcut 2011 M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Taxcut 2011 Exemption for spouse, Separate return. Taxcut 2011 Itemized deductions, Married persons who filed separate returns. Taxcut 2011 Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Taxcut 2011 Filing status, Married persons. Taxcut 2011 Medical insurance premiums, Medical insurance premiums. Taxcut 2011 Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Taxcut 2011 S. Taxcut 2011 citizen or resident alien. Taxcut 2011 , Citizen or Resident Test, Child in Canada or Mexico. Taxcut 2011 Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Taxcut 2011 S. Taxcut 2011 national. Taxcut 2011 Nonresident aliens, Nonresident aliens. Taxcut 2011 Dependents, Taxpayer identification numbers for aliens. Taxcut 2011 Exemptions, Nonresident aliens. Taxcut 2011 Joint return, Nonresident alien or dual-status alien. Taxcut 2011 Spouse, Nonresident alien spouse. Taxcut 2011 Taxpayer identification number, Taxpayer identification numbers for aliens. Taxcut 2011 O Overseas taxpayers, U. Taxcut 2011 S. Taxcut 2011 Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Taxcut 2011 Parents who never married, Parents who never married. Taxcut 2011 Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Taxcut 2011 Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Taxcut 2011 Rental losses, Rental activity losses. Taxcut 2011 Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Taxcut 2011 Scholarships, Earned income. Taxcut 2011 , Scholarships. Taxcut 2011 , Gross income defined. Taxcut 2011 , Do Not Include in Total Support , Earned income defined. Taxcut 2011 Self-employed persons Filing requirements (Table 3), Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Taxcut 2011 Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Taxcut 2011 Separated taxpayers Filing status, Considered married. Taxcut 2011 , Married persons living apart. Taxcut 2011 Living apart but not legally separated, Considered married. Taxcut 2011 Personal exemption, Divorced or separated spouse. Taxcut 2011 Signatures, joint returns, Signing a joint return. Taxcut 2011 Single taxpayers Filing status, Unmarried persons. Taxcut 2011 , Single Gross income filing requirements (Table 1), Table 1. Taxcut 2011 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Taxcut 2011 Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Taxcut 2011 Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Taxcut 2011 , Spouse died before signing. Taxcut 2011 , Death of spouse. Taxcut 2011 Dual-status alien spouse, Nonresident alien or dual-status alien. Taxcut 2011 Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Taxcut 2011 Nonresident alien, Nonresident alien spouse. Taxcut 2011 Signing joint returns, Signing a joint return. Taxcut 2011 Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Taxcut 2011 Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Taxcut 2011 Stillborn child, Stillborn child. Taxcut 2011 Students Defined, Student defined. Taxcut 2011 Foreign, Foreign students' place of residence. Taxcut 2011 Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Taxcut 2011 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Taxcut 2011 Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Taxcut 2011 , Death or birth. Taxcut 2011 T Tables and figures, Keeping Up a Home, Worksheet 2. Taxcut 2011 Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Taxcut 2011 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Taxcut 2011 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Taxcut 2011 Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Taxcut 2011 , Temporary absences. Taxcut 2011 Tiebreaker rules, Tiebreaker rules. Taxcut 2011 Tips, reporting of (Table 3), Table 3. Taxcut 2011 Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Taxcut 2011 U U. Taxcut 2011 S. Taxcut 2011 citizen or resident, Citizen or Resident Test U. Taxcut 2011 S. Taxcut 2011 citizens filing abroad, filing requirements Filing requirements, U. Taxcut 2011 S. Taxcut 2011 Citizens or Resident Aliens Living Abroad U. Taxcut 2011 S. Taxcut 2011 national, U. Taxcut 2011 S. Taxcut 2011 national. Taxcut 2011 U. Taxcut 2011 S. Taxcut 2011 possessions, income from, Individuals With Income From U. Taxcut 2011 S. Taxcut 2011 Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Taxcut 2011 ). Taxcut 2011 What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Taxcut 2011 Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Taxcut 2011 Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The Taxcut 2011

Taxcut 2011 4. Taxcut 2011   Detailed Examples Table of Contents These examples use actual forms to help you prepare your income tax return. Taxcut 2011 However, the information shown on the filled-in forms is not from any actual person or scenario. Taxcut 2011 Example 1—Mortgage loan modification. Taxcut 2011    In 2007, Nancy Oak bought a main home for $435,000. Taxcut 2011 Nancy took out a $420,000 mortgage loan to buy the home and made a down payment of $15,000. Taxcut 2011 The loan was secured by the home. Taxcut 2011 The mortgage loan was a recourse debt, meaning that Nancy was personally liable for the debt. Taxcut 2011 In 2008, Nancy took out a second mortgage loan (also a recourse debt) in the amount of $30,000 that was used to substantially improve her kitchen. Taxcut 2011    In 2011, when the outstanding principal of the first and second mortgage loans was $440,000, Nancy refinanced the two recourse loans into one recourse loan in the amount of $475,000. Taxcut 2011 The FMV of Nancy's home at the time of the refinancing was $500,000. Taxcut 2011 Nancy used the additional $35,000 debt ($475,000 new mortgage loan minus $440,000 outstanding principal of Nancy's first and second mortgage loans immediately before the refinancing) to pay off personal credit cards and to pay college tuition for her son. Taxcut 2011 After the refinancing, Nancy has qualified principal residence indebtedness in the amount of $440,000 because the refinanced debt is qualified principal residence indebtedness only to the extent the amount of debt is not more than the old mortgage principal just before the refinancing. Taxcut 2011   In 2013, Nancy was unable to make her mortgage loan payments. Taxcut 2011 On August 31, 2013, when the outstanding balance of her refinanced mortgage loan was still $475,000 and the FMV of the property was $425,000, Nancy's bank agreed to a loan modification (a “workout”) that resulted in a $40,000 reduction in the principal balance of her loan. Taxcut 2011 Nancy was neither insolvent nor in bankruptcy at the time of the loan modification. Taxcut 2011   Nancy received a 2013 Form 1099-C from her bank in January 2014 showing canceled debt of $40,000 in box 2. Taxcut 2011 Identifiable event code "F" appears in box 6. Taxcut 2011 This box shows the reason the creditor has filed Form 1099-C. Taxcut 2011 To determine if she must include the canceled debt in her income, Nancy must determine whether she meets any of the exceptions or exclusions that apply to canceled debts. Taxcut 2011 Nancy determines that the only exception or exclusion that applies to her is the qualified principal residence indebtedness exclusion. Taxcut 2011   Next, Nancy determines the amount, if any, of the $40,000 of canceled debt that was qualified principal residence indebtedness. Taxcut 2011 Although Nancy has $440,000 of qualified principal residence indebtedness, part of her loan ($35,000) was not qualified principal residence indebtedness because it was used to pay off personal credit cards and college tuition for her son. Taxcut 2011 Applying the ordering rule, the qualified principal residence indebtedness exclusion applies only to the extent the amount canceled is more than the amount of the debt (immediately before the cancellation) that is not qualified principal residence indebtedness. Taxcut 2011 Thus, Nancy can exclude only $5,000 of the canceled debt as qualified principal residence indebtedness ($40,000 amount canceled minus $35,000 nonqualified debt). Taxcut 2011   Because Nancy does not meet any other exception or exclusion, she checks only the box on line 1e of Form 982 and enters $5,000 on line 2. Taxcut 2011 Nancy must also enter $5,000 on line 10b and reduce the basis of her main home by the $5,000 she excluded from income, bringing the adjusted basis in her home to $460,000 ($435,000 purchase price plus $30,000 substantial improvement minus $5,000). Taxcut 2011 Nancy must also include the $35,000 nonqualified debt portion in income on Form 1040, line 21. Taxcut 2011 You can see Nancy's Form 1099-C and a portion of her Form 1040 below. Taxcut 2011 Nancy's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. Taxcut 2011 Please click the link to view the image. Taxcut 2011 Form 1099-C, Cancellation of Debt Nancy's 2013 Form 1040 This image is too large to be displayed in the current screen. Taxcut 2011 Please click the link to view the image. Taxcut 2011 Form 1040, U. Taxcut 2011 S. Taxcut 2011 Individual Income Tax Nancy's Form 982 This image is too large to be displayed in the current screen. Taxcut 2011 Please click the link to view the image. Taxcut 2011 Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)              Example 2—Mortgage loan foreclosure. Taxcut 2011    In 2005, John and Mary Elm bought a main home for $335,000. Taxcut 2011 John and Mary took out a $320,000 mortgage loan to buy the home and made a down payment of $15,000. Taxcut 2011 The loan was secured by the home and is a recourse debt, meaning John and Mary are personally liable for the debt. Taxcut 2011   John and Mary became unable to make their mortgage loan payments and on March 1, 2013, when the outstanding balance of the mortgage loan was $315,000 and the FMV of the property was $290,000, the bank foreclosed on the property and simultaneously canceled the remaining mortgage debt. Taxcut 2011 Immediately before the foreclosure, John and Mary's only other assets and liabilities were a checking account with a balance of $6,000, retirement savings of $13,000, and credit card debt of $5,500. Taxcut 2011   John and Mary received a 2013 Form 1099-C showing canceled debt of $25,000 in box 2 ($315,000 outstanding balance minus $290,000 FMV) and an FMV of $290,000 in box 7. Taxcut 2011 Identifiable event code "D" appears in box 6. Taxcut 2011 This box shows the reason the creditor has filed Form 1099-C. Taxcut 2011 In order to determine if John and Mary must include the canceled debt in income, they must first determine whether they meet any of the exceptions or exclusions that apply to canceled debts. Taxcut 2011 In this example, John and Mary meet both the insolvency and qualified principal residence indebtedness exclusions. Taxcut 2011 Their sample Form 1099-C is shown on this page. Taxcut 2011   John and Mary complete the insolvency worksheet and determine that they were insolvent immediately before the cancellation because at that time their liabilities exceeded the FMV of their assets by $11,500 ($320,500 total liabilities minus $309,000 FMV of total assets). Taxcut 2011 However, because the entire debt canceled is qualified principal residence indebtedness, the insolvency exclusion only applies if John and Mary elect to apply the insolvency exclusion instead of the qualified principal residence exclusion. Taxcut 2011   John and Mary do not elect to apply the insolvency exclusion instead of the qualified principal residence exclusion because under the insolvency exclusion their exclusion would be limited to the amount by which they were insolvent ($11,500). Taxcut 2011 Instead, John and Mary check box 1e of Form 982 to exclude the canceled debt under the qualified principal residence exclusion. Taxcut 2011 Under the qualified principal residence exclusion, the amount that John and Mary can exclude is not limited because their qualified principal residence indebtedness is not more than $2 million and no portion of the loan was nonqualified debt. Taxcut 2011 As a result, John and Mary enter the full $25,000 of canceled debt on line 2 of Form 982. Taxcut 2011 Because John and Mary no longer own the home due to the foreclosure, John and Mary have no remaining basis in the home at the time of the debt cancellation. Taxcut 2011 Thus, John and Mary leave line 10b of Form 982 blank. Taxcut 2011   John and Mary must also determine whether they have a gain or loss from the foreclosure. Taxcut 2011 John and Mary complete Table 1-1 (shown below) and find that they have a $45,000 loss from the foreclosure. Taxcut 2011 Because this loss relates to their home, it is a nondeductible loss. Taxcut 2011   John and Mary's Form 1099-C, Insolvency Worksheet, and Form 982 follow. Taxcut 2011 John and Mary's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. Taxcut 2011 Please click the link to view the image. Taxcut 2011 Form 1099-C, Cancellation of Debt Table 1-1. Taxcut 2011 Worksheet for Foreclosures and Repossessions (for John and Mary Elm) Part 1. Taxcut 2011 Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). Taxcut 2011 Otherwise, go to Part 2. Taxcut 2011 1. Taxcut 2011 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 $315,000. Taxcut 2011 00 2. Taxcut 2011 Enter the fair market value of the transferred property $290,000. Taxcut 2011 00 3. Taxcut 2011 Ordinary income from the cancellation of debt upon foreclosure or repossession. Taxcut 2011 * Subtract line 2 from line 1. Taxcut 2011 If less than zero, enter zero. Taxcut 2011 Next, go to Part 2 $ 25,000. Taxcut 2011 00 Part 2. Taxcut 2011 Gain or loss from foreclosure or repossession. Taxcut 2011   4. Taxcut 2011 Enter the smaller of line 1 or line 2. Taxcut 2011 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 $290,000. Taxcut 2011 00 5. Taxcut 2011 Enter any proceeds you received from the foreclosure sale   6. Taxcut 2011 Add line 4 and line 5 $290,000. Taxcut 2011 00 7. Taxcut 2011 Enter the adjusted basis of the transferred property $335,000. Taxcut 2011 00 8. Taxcut 2011 Gain or loss from foreclosure or repossession. Taxcut 2011 Subtract line 7 from line 6 ($ 45,000. Taxcut 2011 00) * The income may not be taxable. Taxcut 2011 See chapter 1 for more details. Taxcut 2011 Insolvency Worksheet—John and Mary Elm Date debt was canceled (mm/dd/yy) 03/01/13 Part I. Taxcut 2011 Total liabilities immediately before the cancellation (do not include the same liability in more than one category) Liabilities (debts) Amount Owed Immediately Before the Cancellation 1. Taxcut 2011 Credit card debt $ 5,500 2. Taxcut 2011 Mortgage(s) on real property (including first and second mortgages and home equity loans) (mortgage(s) can be on personal residence, any additional residence, or property held for investment or used in a trade or business) $ 315,000 3. Taxcut 2011 Car and other vehicle loans $ 4. Taxcut 2011 Medical bills owed $ 5. Taxcut 2011 Student loans $ 6. Taxcut 2011 Accrued or past-due mortgage interest $ 7. Taxcut 2011 Accrued or past-due real estate taxes $ 8. Taxcut 2011 Accrued or past-due utilities (water, gas, electric) $ 9. Taxcut 2011 Accrued or past-due child care costs $ 10. Taxcut 2011 Federal or state income taxes remaining due (for prior tax years) $ 11. Taxcut 2011 Judgments $ 12. Taxcut 2011 Business debts (including those owed as a sole proprietor or partner) $ 13. Taxcut 2011 Margin debt on stocks and other debt to purchase or secured by investment assets other than real property $ 14. Taxcut 2011 Other liabilities (debts) not included above $ 15. Taxcut 2011 Total liabilities immediately before the cancellation. Taxcut 2011 Add lines 1 through 14. Taxcut 2011 $ 320,500 Part II. Taxcut 2011 Fair market value (FMV) of assets owned immediately before the cancellation (do not include the FMV of the same asset in more than one category) Assets FMV Immediately Before  the Cancellation 16. Taxcut 2011 Cash and bank account balances $ 6,000 17. Taxcut 2011 Real property, including the value of land (can be main home, any additional home, or property held for investment or used in a trade or business) $ 290,000 18. Taxcut 2011 Cars and other vehicles $ 19. Taxcut 2011 Computers $ 20. Taxcut 2011 Household goods and furnishings (for example, appliances, electronics, furniture, etc. Taxcut 2011 ) $ 21. Taxcut 2011 Tools $ 22. Taxcut 2011 Jewelry $ 23. Taxcut 2011 Clothing $ 24. Taxcut 2011 Books $ 25. Taxcut 2011 Stocks and bonds $ 26. Taxcut 2011 Investments in coins, stamps, paintings, or other collectibles $ 27. Taxcut 2011 Firearms, sports, photographic, and other hobby equipment $ 28. Taxcut 2011 Interest in retirement accounts (IRA accounts, 401(k) accounts, and other retirement accounts) $ 13,000 29. Taxcut 2011 Interest in a pension plan $ 30. Taxcut 2011 Interest in education accounts $ 31. Taxcut 2011 Cash value of life insurance $ 32. Taxcut 2011 Security deposits with landlords, utilities, and others $ 33. Taxcut 2011 Interests in partnerships $ 34. Taxcut 2011 Value of investment in a business $ 35. Taxcut 2011 Other investments (for example, annuity contracts, guaranteed investment contracts, mutual funds, commodity accounts, interests in hedge funds, and options) $ 36. Taxcut 2011 Other assets not included above $ 37. Taxcut 2011 FMV of total assets immediately before the cancellation. Taxcut 2011 Add lines 16 through 36. Taxcut 2011 $ 309,000 Part III. Taxcut 2011 Insolvency 38. Taxcut 2011 Amount of Insolvency. Taxcut 2011 Subtract line 37 from line 15. Taxcut 2011 If zero or less, you are not insolvent. Taxcut 2011 $ 11,500 John and Mary's Form 982 This image is too large to be displayed in the current screen. Taxcut 2011 Please click the link to view the image. Taxcut 2011 Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)          Example 3—Mortgage loan foreclosure with debt exceeding $2 million limit. Taxcut 2011    In 2011, Kathy and Frank Willow got married and entered into a contract with Hive Construction Corporation to build a house for $3,000,000 to be used as their main home. Taxcut 2011 Kathy and Frank made a $400,000 down payment and took out a $2,600,000 mortgage to finance the remaining cost of the house. Taxcut 2011 Kathy and Frank are personally liable for the mortgage loan, which is secured by the home. Taxcut 2011   In November 2013, when the outstanding principal balance on the mortgage loan was $2,500,000, the FMV of the property fell to $1,750,000 and Kathy and Frank abandoned the property by permanently moving out. Taxcut 2011 The lender foreclosed on the property and, on December 5, 2013, sold the property to another buyer for $1,750,000. Taxcut 2011 On December 26, 2013, the lender canceled the remaining debt. Taxcut 2011 Kathy and Frank have no tax attributes other than basis of personal-use property. Taxcut 2011   The lender issued a 2013 Form 1099-C to Kathy and Frank showing canceled debt of $750,000 in box 2 (the remaining balance on the $2,500,000 mortgage debt after application of the foreclosure sale proceeds) and $1,750,000 in box 7 (FMV of the property). Taxcut 2011 Identifiable event code "D" appears in box 6. Taxcut 2011 This box shows the reason the creditor has filed Form 1099-C. Taxcut 2011 Although Kathy and Frank abandoned the property, the lender did not need to also file a Form 1099-A because the lender canceled the debt in connection with the foreclosure in the same calendar year. Taxcut 2011 Kathy and Frank are filing a joint return for 2013. Taxcut 2011   Because the foreclosure occurred prior to the debt cancellation, Kathy and Frank first calculate their gain or loss from the foreclosure using Table 1-1. Taxcut 2011 Because Kathy and Frank remained personally liable for the $750,000 debt remaining after the foreclosure ($2,500,000 outstanding debt immediately before the foreclosure minus $1,750,000 satisfied through the sale of the home), Kathy and Frank enter $1,750,000 on line 1 of Table 1-1 ($2,500,000 outstanding debt immediately before the foreclosure minus the $750,000 for which they remained liable). Taxcut 2011 Completing Table 1-1, Kathy and Frank find that they have no ordinary income from the cancellation of debt upon foreclosure and that they have a $1,250,000 loss. Taxcut 2011 Because this loss relates to their home, it is a nondeductible loss. Taxcut 2011   Because the lender later canceled the remaining amount of the debt, Kathy and Frank must also determine whether that canceled debt is taxable. Taxcut 2011 Immediately before the cancellation, Kathy and Frank had $15,000 in a savings account, household furnishings with an FMV of $17,000, a car with an FMV of $10,000, and $18,000 in credit card debt. Taxcut 2011 Kathy and Frank also had the $750,000 remaining balance on the mortgage loan at that time. Taxcut 2011 The household furnishings originally cost $30,000. Taxcut 2011 The car had been fully paid off (so there was no related outstanding debt) and was originally purchased for $16,000. Taxcut 2011 Kathy and Frank had no adjustments to the cost basis of the car. Taxcut 2011 Kathy and Frank had no other assets or liabilities at the time of the cancellation. Taxcut 2011 Kathy and Frank complete the insolvency worksheet to calculate that they were insolvent to the extent of $726,000 immediately before the cancellation ($768,000 of total liabilities minus $42,000 FMV of total assets). Taxcut 2011   At the beginning of 2014, Kathy and Frank had $9,000 in their savings account and $15,000 in credit card debt. Taxcut 2011 Kathy and Frank also owned the same car at that time (still with an FMV of $10,000 and basis of $16,000) and the same household furnishings (still with an FMV of $17,000 and a basis of $30,000). Taxcut 2011 Kathy and Frank had no other assets or liabilities at that time. Taxcut 2011 Kathy and Frank no longer own the home because the lender foreclosed on it in 2013. Taxcut 2011   Because the canceled debt is qualified principal residence indebtedness, the insolvency exclusion does not apply unless Kathy and Frank elect to apply the insolvency exclusion instead of the qualified principal residence indebtedness exclusion. Taxcut 2011 The maximum amount that Kathy and Frank can treat as qualified principal residence indebtedness is $2,000,000. Taxcut 2011 The remaining $500,000 ($2,500,000 outstanding mortgage loan minus $2,000,000 limit on qualified principal residence indebtedness) is not qualified principal residence indebtedness. Taxcut 2011 Because only a part of the loan is qualified principal residence indebtedness, Kathy and Frank must apply the ordering rule to the canceled debt. Taxcut 2011 Under the ordering rule, the qualified principal residence indebtedness exclusion applies only to the extent that the amount canceled ($750,000) exceeds the amount of the loan (immediately before the cancellation) that is not qualified principal residence indebtedness ($500,000). Taxcut 2011 This means that Kathy and Frank can only exclude $250,000 ($750,000 amount canceled minus $500,000 nonqualified debt) under the qualified principal residence indebtedness exclusion. Taxcut 2011   Kathy and Frank do not elect to have the insolvency exclusion apply instead of the qualified principal residence exclusion. Taxcut 2011 Nonetheless, they can still apply the insolvency exclusion to the $500,000 nonqualified debt because it is not qualified principal residence indebtedness. Taxcut 2011 Kathy and Frank can exclude the remaining $500,000 canceled debt under the insolvency exclusion because they were insolvent immediately before the cancellation to the extent of $726,000. Taxcut 2011 Thus, Kathy and Frank check the boxes on lines 1b and 1e of Form 982 and enter $750,000 on line 2 ($250,000 excluded under the qualified principal residence indebtedness exclusion plus $500,000 excluded under the insolvency exclusion). Taxcut 2011   Next, Kathy and Frank reduce their tax attributes using Part II of Form 982. Taxcut 2011 Because Kathy and Frank no longer own the home due to the foreclosure, Kathy and Frank have no remaining basis in the home at the time of the debt cancellation. Taxcut 2011 Thus, Kathy and Frank leave line 10b of Form 982 blank. Taxcut 2011 However, Kathy and Frank are also excluding nonqualified debt under the insolvency exclusion. Taxcut 2011 As a result, Kathy and Frank must reduce the basis of property they own based on the amount of canceled debt they are excluding from income under the insolvency rules. Taxcut 2011 Because Kathy and Frank have no tax attributes other than basis of personal-use property to reduce, Kathy and Frank figure the amount they must include on line 10a of Form 982 by taking the smallest of: The $46,000 bases of their personal-use property held at the beginning of 2014 ($16,000 basis in the car plus $30,000 basis in household furnishings), The $500,000 of the nonbusiness debt (other than qualified principal residence indebtedness) that they are excluding from income on line 2 of Form 982, or The $43,000 excess of the total bases of the property and the amount of money they held immediately after the cancellation over their total liabilities immediately after the cancellation ($15,000 in savings account plus $30,000 basis in household furnishings plus $16,000 adjusted basis in car minus $18,000 credit card debt). Taxcut 2011 Kathy and Frank enter $43,000 on Form 982, line 10a and reduce their bases in the car and the household furnishings in proportion to the total adjusted bases in all their property. Taxcut 2011 Kathy and Frank reduce the basis in the car by $14,956. Taxcut 2011 52 ($43,000 x $16,000/$46,000). Taxcut 2011 And they reduce the basis in the household furnishings by $28,043. Taxcut 2011 48 ($43,000 x $30,000/$46,000). Taxcut 2011   Following are Kathy and Frank's sample forms and worksheets. Taxcut 2011 Frank and Kathy's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. Taxcut 2011 Please click the link to view the image. Taxcut 2011 Form 1099-C, Cancellation of Debt Table 1-1. Taxcut 2011 Worksheet for Foreclosures and Repossessions (for Frank and Kathy Willow) Part 1. Taxcut 2011 Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). Taxcut 2011 Otherwise, go to Part 2. Taxcut 2011 1. Taxcut 2011 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 $1,750,000. Taxcut 2011 00 2. Taxcut 2011 Enter the fair market value of the transferred property $1,750,000. Taxcut 2011 00 3. Taxcut 2011 Ordinary income from the cancellation of debt upon foreclosure or repossession. Taxcut 2011 * Subtract line 2 from line 1. Taxcut 2011 If less than zero, enter zero. Taxcut 2011 Next, go to Part 2 $0. Taxcut 2011 00 Part 2. Taxcut 2011 Gain or loss from foreclosure or repossession. Taxcut 2011   4. Taxcut 2011 Enter the smaller of line 1 or line 2. Taxcut 2011 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. Taxcut 2011 $1,750,000. Taxcut 2011 00 5. Taxcut 2011 Enter any proceeds you received from the foreclosure sale   6. Taxcut 2011 Add line 4 and line 5 $1,750,000. Taxcut 2011 00 7. Taxcut 2011 Enter the adjusted basis of the transferred property $3,000,000. Taxcut 2011 00 8. Taxcut 2011 Gain or loss from foreclosure or repossession. Taxcut 2011 Subtract line 7 from line 6 ($1,250,000. Taxcut 2011 00) * The income may not be taxable. Taxcut 2011 See chapter 1 for more details. Taxcut 2011    Insolvency Worksheet—Frank and Kathy Willow Date debt was canceled (mm/dd/yy) 12/26/13 Part I. Taxcut 2011 Total liabilities immediately before the cancellation (do not include the same liability in more than one category) Liabilities (debts) Amount Owed Immediately Before the Cancellation 1. Taxcut 2011 Credit card debt $ 18,000 2. Taxcut 2011 Mortgage(s) on real property (including first and second mortgages and home equity loans) (mortgage(s) can be on personal residence, any additional residence, or property held for investment or used in a trade or business) $ 750,000 3. Taxcut 2011 Car and other vehicle loans $ 4. Taxcut 2011 Medical bills owed $ 5. Taxcut 2011 Student loans $ 6. Taxcut 2011 Accrued or past-due mortgage interest $ 7. Taxcut 2011 Accrued or past-due real estate taxes $ 8. Taxcut 2011 Accrued or past-due utilities (water, gas, electric) $ 9. Taxcut 2011 Accrued or past-due child care costs $ 10. Taxcut 2011 Federal or state income taxes remaining due (for prior tax years) $ 11. Taxcut 2011 Judgments $ 12. Taxcut 2011 Business debts (including those owed as a sole proprietor or partner) $ 13. Taxcut 2011 Margin debt on stocks and other debt to purchase or secured by investment assets other than real property $ 14. Taxcut 2011 Other liabilities (debts) not included above $ 15. Taxcut 2011 Total liabilities immediately before the cancellation. Taxcut 2011 Add lines 1 through 14. Taxcut 2011 $ 768,000 Part II. Taxcut 2011 Fair market value (FMV) of assets owned immediately before the cancellation (do not include the FMV of the same asset in more than one category) Assets FMV Immediately Before  the Cancellation 16. Taxcut 2011 Cash and bank account balances $ 15,000 17. Taxcut 2011 Real property, including the value of land (can be main home, any additional home, or property held for investment or used in a trade or business) $ 18. Taxcut 2011 Cars and other vehicles $ 10,000 19. Taxcut 2011 Computers $ 20. Taxcut 2011 Household goods and furnishings (for example, appliances, electronics, furniture, etc. Taxcut 2011 ) $ 17,000 21. Taxcut 2011 Tools $ 22. Taxcut 2011 Jewelry $ 23. Taxcut 2011 Clothing $ 24. Taxcut 2011 Books $ 25. Taxcut 2011 Stocks and bonds $ 26. Taxcut 2011 Investments in coins, stamps, paintings, or other collectibles $ 27. Taxcut 2011 Firearms, sports, photographic, and other hobby equipment $ 28. Taxcut 2011 Interest in retirement accounts (IRA accounts, 401(k) accounts, and other retirement accounts) $ 29. Taxcut 2011 Interest in a pension plan $ 30. Taxcut 2011 Interest in education accounts $ 31. Taxcut 2011 Cash value of life insurance $ 32. Taxcut 2011 Security deposits with landlords, utilities, and others $ 33. Taxcut 2011 Interests in partnerships $ 34. Taxcut 2011 Value of investment in a business $ 35. Taxcut 2011 Other investments (for example, annuity contracts, guaranteed investment contracts, mutual funds, commodity accounts, interests in hedge funds, and options) $ 36. Taxcut 2011 Other assets not included above $ 37. Taxcut 2011 FMV of total assets immediately before the cancellation. Taxcut 2011 Add lines 16 through 36. Taxcut 2011 $ 42,000 Part III. Taxcut 2011 Insolvency 38. Taxcut 2011 Amount of Insolvency. Taxcut 2011 Subtract line 37 from line 15. Taxcut 2011 If zero or less, you are not insolvent. Taxcut 2011 $ 726,000    Frank and Kathy's Form 982 This image is too large to be displayed in the current screen. Taxcut 2011 Please click the link to view the image. Taxcut 2011 Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) Prev  Up  Next   Home   More Online Publications