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Www freefilefillableforms com ffa freefileforms htm Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Www freefilefillableforms com ffa freefileforms htm Tax questions. Www freefilefillableforms com ffa freefileforms htm Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Www freefilefillableforms com ffa freefileforms htm  Section C of Form 4684 is new for 2013. Www freefilefillableforms com ffa freefileforms htm You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Www freefilefillableforms com ffa freefileforms htm Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Www freefilefillableforms com ffa freefileforms htm You do not need to complete Appendix A. Www freefilefillableforms com ffa freefileforms htm For details, see Losses from Ponzi-type investment schemes , later. Www freefilefillableforms com ffa freefileforms htm Reminders Future developments. Www freefilefillableforms com ffa freefileforms htm   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/pub547. Www freefilefillableforms com ffa freefileforms htm Photographs of missing children. Www freefilefillableforms com ffa freefileforms htm  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www freefilefillableforms com ffa freefileforms htm Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www freefilefillableforms com ffa freefileforms htm You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www freefilefillableforms com ffa freefileforms htm Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Www freefilefillableforms com ffa freefileforms htm A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Www freefilefillableforms com ffa freefileforms htm A theft occurs when someone steals your property. Www freefilefillableforms com ffa freefileforms htm A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Www freefilefillableforms com ffa freefileforms htm This publication discusses the following topics. Www freefilefillableforms com ffa freefileforms htm Definitions of a casualty, theft, and loss on deposits. Www freefilefillableforms com ffa freefileforms htm How to figure the amount of your gain or loss. Www freefilefillableforms com ffa freefileforms htm How to treat insurance and other reimbursements you receive. Www freefilefillableforms com ffa freefileforms htm The deduction limits. Www freefilefillableforms com ffa freefileforms htm When and how to report a casualty or theft. Www freefilefillableforms com ffa freefileforms htm The special rules for disaster area losses. Www freefilefillableforms com ffa freefileforms htm Forms to file. Www freefilefillableforms com ffa freefileforms htm   Generally, when you have a casualty or theft, you have to file Form 4684. Www freefilefillableforms com ffa freefileforms htm You may also have to file one or more of the following forms. Www freefilefillableforms com ffa freefileforms htm Schedule A (Form 1040). Www freefilefillableforms com ffa freefileforms htm Form 1040NR, Schedule A (for nonresident aliens). Www freefilefillableforms com ffa freefileforms htm Schedule D. Www freefilefillableforms com ffa freefileforms htm Form 4797. Www freefilefillableforms com ffa freefileforms htm For details on which form to use, see How To Report Gains and Losses , later. Www freefilefillableforms com ffa freefileforms htm Condemnations. Www freefilefillableforms com ffa freefileforms htm   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Www freefilefillableforms com ffa freefileforms htm Workbooks for casualties and thefts. Www freefilefillableforms com ffa freefileforms htm   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Www freefilefillableforms com ffa freefileforms htm It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Www freefilefillableforms com ffa freefileforms htm   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Www freefilefillableforms com ffa freefileforms htm Comments and suggestions. Www freefilefillableforms com ffa freefileforms htm   We welcome your comments about this publication and your suggestions for future editions. Www freefilefillableforms com ffa freefileforms htm   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www freefilefillableforms com ffa freefileforms htm NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www freefilefillableforms com ffa freefileforms htm Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www freefilefillableforms com ffa freefileforms htm   You can send your comments from www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/formspubs/. Www freefilefillableforms com ffa freefileforms htm Click on “More Information” and then on “Comment on Tax Forms and Publications”. Www freefilefillableforms com ffa freefileforms htm   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www freefilefillableforms com ffa freefileforms htm Ordering forms and publications. Www freefilefillableforms com ffa freefileforms htm   Visit www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www freefilefillableforms com ffa freefileforms htm Internal Revenue Service 1201 N. Www freefilefillableforms com ffa freefileforms htm Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www freefilefillableforms com ffa freefileforms htm   If you have a tax question, check the information available on IRS. Www freefilefillableforms com ffa freefileforms htm gov or call 1-800-829-1040. Www freefilefillableforms com ffa freefileforms htm We cannot answer tax questions sent to either of the above addresses. Www freefilefillableforms com ffa freefileforms htm Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Www freefilefillableforms com ffa freefileforms htm Prev  Up  Next   Home   More Online Publications
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Www freefilefillableforms com ffa freefileforms htm Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Www freefilefillableforms com ffa freefileforms htm Tax questions. Www freefilefillableforms com ffa freefileforms htm What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/pub519. Www freefilefillableforms com ffa freefileforms htm Introduction For tax purposes, an alien is an individual who is not a U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm citizen. Www freefilefillableforms com ffa freefileforms htm Aliens are classified as nonresident aliens and resident aliens. Www freefilefillableforms com ffa freefileforms htm This publication will help you determine your status and give you information you will need to file your U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm tax return. Www freefilefillableforms com ffa freefileforms htm Resident aliens generally are taxed on their worldwide income, the same as U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm citizens. Www freefilefillableforms com ffa freefileforms htm Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. Www freefilefillableforms com ffa freefileforms htm The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Www freefilefillableforms com ffa freefileforms htm Resident aliens are generally treated the same as U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm citizens and can find more information in other IRS publications. Www freefilefillableforms com ffa freefileforms htm Table A, Where To Find What You Need To Know About U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. Www freefilefillableforms com ffa freefileforms htm Answers to frequently asked questions are presented in the back of the publication. Www freefilefillableforms com ffa freefileforms htm Table A. Www freefilefillableforms com ffa freefileforms htm Where To Find What You Need To Know About U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. Www freefilefillableforms com ffa freefileforms htm Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. Www freefilefillableforms com ffa freefileforms htm See chapter 6. Www freefilefillableforms com ffa freefileforms htm I am a resident alien and my spouse is a nonresident alien. Www freefilefillableforms com ffa freefileforms htm Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. Www freefilefillableforms com ffa freefileforms htm See Community Income in chapter 2. Www freefilefillableforms com ffa freefileforms htm Is all my income subject to U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm tax? See chapter 2. Www freefilefillableforms com ffa freefileforms htm See chapter 3. Www freefilefillableforms com ffa freefileforms htm Is my scholarship subject to U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm tax? See Scholarship Grants, Prizes, and Awards in chapter 2. Www freefilefillableforms com ffa freefileforms htm See Scholarship and Fellowship Grants in chapter 3. Www freefilefillableforms com ffa freefileforms htm See chapter 9. Www freefilefillableforms com ffa freefileforms htm What is the tax rate on my income subject to U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm tax? See chapter 4. Www freefilefillableforms com ffa freefileforms htm I moved to the United States this year. Www freefilefillableforms com ffa freefileforms htm Can I deduct my moving expenses on my U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm return? See Deductions in chapter 5. Www freefilefillableforms com ffa freefileforms htm Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. Www freefilefillableforms com ffa freefileforms htm I pay income taxes to my home country. Www freefilefillableforms com ffa freefileforms htm Can I get credit for these taxes on my U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm tax return? See Tax Credits and Payments in chapter 5. Www freefilefillableforms com ffa freefileforms htm What forms must I file and when and where do I file them? See chapter 7. Www freefilefillableforms com ffa freefileforms htm How should I pay my U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm income taxes? See chapter 8. Www freefilefillableforms com ffa freefileforms htm Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. Www freefilefillableforms com ffa freefileforms htm See chapter 9. Www freefilefillableforms com ffa freefileforms htm Are employees of foreign governments and international organizations exempt from U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm tax? See chapter 10. Www freefilefillableforms com ffa freefileforms htm Is there anything special I have to do before leaving the United States? See chapter 11. Www freefilefillableforms com ffa freefileforms htm See Expatriation Tax in chapter 4. Www freefilefillableforms com ffa freefileforms htm Comments and suggestions. Www freefilefillableforms com ffa freefileforms htm   We welcome your comments about this publication and your suggestions for future editions. Www freefilefillableforms com ffa freefileforms htm   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www freefilefillableforms com ffa freefileforms htm NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www freefilefillableforms com ffa freefileforms htm Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www freefilefillableforms com ffa freefileforms htm   You can send us comments from www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/formspubs/. Www freefilefillableforms com ffa freefileforms htm Click on “More Information” and then on “Comment on Tax Forms and Publications. Www freefilefillableforms com ffa freefileforms htm ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www freefilefillableforms com ffa freefileforms htm Ordering forms and publications. Www freefilefillableforms com ffa freefileforms htm   Visit www. Www freefilefillableforms com ffa freefileforms htm irs. Www freefilefillableforms com ffa freefileforms htm gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Www freefilefillableforms com ffa freefileforms htm Internal Revenue Service 1201 N. Www freefilefillableforms com ffa freefileforms htm Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www freefilefillableforms com ffa freefileforms htm   If you have a tax question, check the information available on IRS. Www freefilefillableforms com ffa freefileforms htm gov or call 1-800-829-1040. Www freefilefillableforms com ffa freefileforms htm We cannot answer tax questions sent to either of the above addresses. Www freefilefillableforms com ffa freefileforms htm What's New Personal exemption increased. Www freefilefillableforms com ffa freefileforms htm  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. Www freefilefillableforms com ffa freefileforms htm U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm real property interest. Www freefilefillableforms com ffa freefileforms htm  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Www freefilefillableforms com ffa freefileforms htm The provision has been extended through 2013. Www freefilefillableforms com ffa freefileforms htm The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm real property interest will continue to apply to any distribution from a RIC in 2013. Www freefilefillableforms com ffa freefileforms htm Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Www freefilefillableforms com ffa freefileforms htm See Qualified investment entities under U. Www freefilefillableforms com ffa freefileforms htm S. Www freefilefillableforms com ffa freefileforms htm Real Property Interest. Www freefilefillableforms com ffa freefileforms htm Interest-related dividends and short-term capital gain dividends received from mutual funds. Www freefilefillableforms com ffa freefileforms htm  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Www freefilefillableforms com ffa freefileforms htm These provisions have been extended through 2013. Www freefilefillableforms com ffa freefileforms htm The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). Www freefilefillableforms com ffa freefileforms htm Multi-level marketing. Www freefilefillableforms com ffa freefileforms htm  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. Www freefilefillableforms com ffa freefileforms htm See Multi-level marketing under Personal Services in chapter 2. Www freefilefillableforms com ffa freefileforms htm Additional Medicare Tax. Www freefilefillableforms com ffa freefileforms htm  For 2013, you may be required to pay Additional Medicare Tax. Www freefilefillableforms com ffa freefileforms htm Also, you may need to report Additional Medicare Tax withheld by your employer. Www freefilefillableforms com ffa freefileforms htm For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. Www freefilefillableforms com ffa freefileforms htm For more information on Additional Medicare Tax, go to IRS. Www freefilefillableforms com ffa freefileforms htm gov and enter “Additional Medicare Tax” in the search box. Www freefilefillableforms com ffa freefileforms htm Reminders Refunds of certain withholding tax delayed. Www freefilefillableforms com ffa freefileforms htm  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Www freefilefillableforms com ffa freefileforms htm Allow up to 6 months for these refunds to be issued. Www freefilefillableforms com ffa freefileforms htm Third party designee. Www freefilefillableforms com ffa freefileforms htm  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. Www freefilefillableforms com ffa freefileforms htm This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Www freefilefillableforms com ffa freefileforms htm It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. Www freefilefillableforms com ffa freefileforms htm Also, the authorization can be revoked. Www freefilefillableforms com ffa freefileforms htm See your income tax return instructions for details. Www freefilefillableforms com ffa freefileforms htm Change of address. Www freefilefillableforms com ffa freefileforms htm . Www freefilefillableforms com ffa freefileforms htm  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Www freefilefillableforms com ffa freefileforms htm Photographs of missing children. Www freefilefillableforms com ffa freefileforms htm  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www freefilefillableforms com ffa freefileforms htm Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www freefilefillableforms com ffa freefileforms htm You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www freefilefillableforms com ffa freefileforms htm Prev  Up  Next   Home   More Online Publications