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2011 Tax Forms

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2011 Tax Forms

2011 tax forms 10. 2011 tax forms   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. 2011 tax forms Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. 2011 tax forms Use Schedule SE to figure net earnings from self-employment. 2011 tax forms Sole proprietor or independent contractor. 2011 tax forms   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. 2011 tax forms SE tax rate. 2011 tax forms    For 2013, the SE tax rate on net earnings is 15. 2011 tax forms 3% (12. 2011 tax forms 4% social security tax plus 2. 2011 tax forms 9% Medicare tax). 2011 tax forms Maximum earnings subject to self-employment tax. 2011 tax forms    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. 2011 tax forms 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2011 tax forms   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. 2011 tax forms 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2011 tax forms   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. 2011 tax forms 4% social security part of the SE tax on any of your net earnings. 2011 tax forms However, you must pay the 2. 2011 tax forms 9% Medicare part of the SE tax on all your net earnings. 2011 tax forms Special Rules and Exceptions Aliens. 2011 tax forms   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. 2011 tax forms S. 2011 tax forms citizens. 2011 tax forms Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. 2011 tax forms S. 2011 tax forms social security system. 2011 tax forms However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. 2011 tax forms S. 2011 tax forms residents for self-employment tax purposes. 2011 tax forms For more information on aliens, see Publication 519, U. 2011 tax forms S. 2011 tax forms Tax Guide for Aliens. 2011 tax forms Child employed by parent. 2011 tax forms   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. 2011 tax forms Church employee. 2011 tax forms    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. 2011 tax forms 28 or more in wages from the church or organization. 2011 tax forms For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2011 tax forms Fishing crew member. 2011 tax forms   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. 2011 tax forms You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. 2011 tax forms The pay is not more than $100 per trip. 2011 tax forms The pay is received only if there is a minimum catch. 2011 tax forms The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. 2011 tax forms You get a share of the catch or a share of the proceeds from the sale of the catch. 2011 tax forms Your share depends on the amount of the catch. 2011 tax forms The boat's operating crew normally numbers fewer than 10 individuals. 2011 tax forms (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. 2011 tax forms ) Notary public. 2011 tax forms   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). 2011 tax forms State or local government employee. 2011 tax forms   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. 2011 tax forms Foreign government or international organization employee. 2011 tax forms   You are subject to SE tax if both the following conditions are true. 2011 tax forms You are a U. 2011 tax forms S. 2011 tax forms citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. 2011 tax forms Your employer is not required to withhold social security and Medicare taxes from your wages. 2011 tax forms U. 2011 tax forms S. 2011 tax forms citizen or resident alien residing abroad. 2011 tax forms    If you are a self-employed U. 2011 tax forms S. 2011 tax forms citizen or resident alien living outside the United States, in most cases you must pay SE tax. 2011 tax forms Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. 2011 tax forms Exception. 2011 tax forms    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. 2011 tax forms Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. 2011 tax forms The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. 2011 tax forms   For more information, see the Instructions for Schedule SE (Form 1040). 2011 tax forms More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. 2011 tax forms A loss from one business reduces your profit from another business. 2011 tax forms Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. 2011 tax forms Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. 2011 tax forms It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. 2011 tax forms Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. 2011 tax forms If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. 2011 tax forms Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. 2011 tax forms The regular method. 2011 tax forms The nonfarm optional method. 2011 tax forms The farm optional method. 2011 tax forms You must use the regular method unless you are eligible to use one or both of the optional methods. 2011 tax forms Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. 2011 tax forms You want to receive credit for social security benefit coverage. 2011 tax forms You incurred child or dependent care expenses for which you could claim a credit. 2011 tax forms (An optional method may increase your earned income, which could increase your credit. 2011 tax forms ) You are entitled to the earned income credit. 2011 tax forms (An optional method may increase your earned income, which could increase your credit. 2011 tax forms ) You are entitled to the additional child tax credit. 2011 tax forms (An optional method may increase your earned income, which could increase your credit. 2011 tax forms ) Effects of using an optional method. 2011 tax forms   Using an optional method could increase your SE tax. 2011 tax forms Paying more SE tax could result in your getting higher benefits when you retire. 2011 tax forms   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. 2011 tax forms   The optional methods may be used only to figure your SE tax. 2011 tax forms To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. 2011 tax forms Regular Method Multiply your total earnings subject to SE tax by 92. 2011 tax forms 35% (. 2011 tax forms 9235) to get your net earnings under the regular method. 2011 tax forms See Short Schedule SE, line 4, or Long Schedule SE, line 4a. 2011 tax forms Net earnings figured using the regular method are also called actual net earnings. 2011 tax forms Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. 2011 tax forms You may use this method if you meet all the following tests. 2011 tax forms You are self-employed on a regular basis. 2011 tax forms This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. 2011 tax forms The net earnings can be from either farm or nonfarm earnings or both. 2011 tax forms You have used this method less than 5 years. 2011 tax forms (There is a 5-year lifetime limit. 2011 tax forms ) The years do not have to be one after another. 2011 tax forms Your net nonfarm profits were: Less than $5,024, and Less than 72. 2011 tax forms 189% of your gross nonfarm income. 2011 tax forms Net nonfarm profits. 2011 tax forms   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). 2011 tax forms   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. 2011 tax forms Gross nonfarm income. 2011 tax forms   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). 2011 tax forms Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. 2011 tax forms Table 10-1. 2011 tax forms Figuring Nonfarm Net Earnings IF your gross nonfarm income is. 2011 tax forms . 2011 tax forms . 2011 tax forms THEN your net earnings are equal to. 2011 tax forms . 2011 tax forms . 2011 tax forms $6,960 or less Two-thirds of your gross nonfarm income. 2011 tax forms More than $6,960 $4,640 Actual net earnings. 2011 tax forms   Your actual net earnings are 92. 2011 tax forms 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. 2011 tax forms 35% (. 2011 tax forms 9235) to get actual net earnings). 2011 tax forms Actual net earnings are equivalent to net earnings figured using the regular method. 2011 tax forms Optional net earnings less than actual net earnings. 2011 tax forms   You cannot use this method to report an amount less than your actual net earnings from self-employment. 2011 tax forms Gross nonfarm income of $6,960 or less. 2011 tax forms   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. 2011 tax forms Example 1. 2011 tax forms Net nonfarm profit less than $5,024 and less than 72. 2011 tax forms 189% of gross nonfarm income. 2011 tax forms Ann Green runs a craft business. 2011 tax forms Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. 2011 tax forms She meets the test for being self-employed on a regular basis. 2011 tax forms She has used the nonfarm optional method less than 5 years. 2011 tax forms Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . 2011 tax forms 9235). 2011 tax forms Because her net profit is less than $5,024 and less than 72. 2011 tax forms 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). 2011 tax forms Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. 2011 tax forms Example 2. 2011 tax forms Net nonfarm profit less than $5,024 but not less than 72. 2011 tax forms 189% of gross nonfarm income. 2011 tax forms Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. 2011 tax forms She must use the regular method to figure her net earnings. 2011 tax forms She cannot use the nonfarm optional method because her net profit is not less than 72. 2011 tax forms 189% of her gross income. 2011 tax forms Example 3. 2011 tax forms Net loss from a nonfarm business. 2011 tax forms Assume that in Example 1 Ann has a net loss of $700. 2011 tax forms She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. 2011 tax forms Example 4. 2011 tax forms Nonfarm net earnings less than $400. 2011 tax forms Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. 2011 tax forms In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. 2011 tax forms Gross nonfarm income of more than $6,960. 2011 tax forms   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. 2011 tax forms Example 1. 2011 tax forms Net nonfarm profit less than $5,024 and less than 72. 2011 tax forms 189% of gross nonfarm income. 2011 tax forms John White runs an appliance repair shop. 2011 tax forms His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. 2011 tax forms He meets the test for being self-employed on a regular basis. 2011 tax forms He has used the nonfarm optional method less than 5 years. 2011 tax forms His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . 2011 tax forms 9235). 2011 tax forms Because his net profit is less than $5,024 and less than 72. 2011 tax forms 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. 2011 tax forms Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. 2011 tax forms Example 2. 2011 tax forms Net nonfarm profit not less than $5,024. 2011 tax forms Assume that in Example 1 John's net profit is $5,400. 2011 tax forms He must use the regular method. 2011 tax forms He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. 2011 tax forms Example 3. 2011 tax forms Net loss from a nonfarm business. 2011 tax forms Assume that in Example 1 John has a net loss of $700. 2011 tax forms He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. 2011 tax forms Farm Optional Method Use the farm optional method only for earnings from a farming business. 2011 tax forms See Publication 225 for information about this method. 2011 tax forms Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. 2011 tax forms To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. 2011 tax forms Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. 2011 tax forms Add the net earnings figured under each method to arrive at your total net earnings from self-employment. 2011 tax forms You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. 2011 tax forms If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. 2011 tax forms Example. 2011 tax forms You are a self-employed farmer. 2011 tax forms You also operate a retail grocery store. 2011 tax forms Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. 2011 tax forms Table 10-2. 2011 tax forms Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. 2011 tax forms Method 1. 2011 tax forms Using the regular method for both farm and nonfarm income. 2011 tax forms Method 2. 2011 tax forms Using the optional method for farm income and the regular method for nonfarm income. 2011 tax forms Method 3. 2011 tax forms Using the regular method for farm income and the optional method for nonfarm income. 2011 tax forms Method 4. 2011 tax forms Using the optional method for both farm and nonfarm income. 2011 tax forms Note. 2011 tax forms Actual net earnings is the same as net earnings figured using the regular method. 2011 tax forms Table 10-3. 2011 tax forms Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. 2011 tax forms Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. 2011 tax forms Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. 2011 tax forms Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. 2011 tax forms Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. 2011 tax forms Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. 2011 tax forms However, certain taxpayers must use Section B—Long Schedule SE. 2011 tax forms If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. 2011 tax forms Joint return. 2011 tax forms   Even if you file a joint return, you cannot file a joint Schedule SE. 2011 tax forms This is true whether one spouse or both spouses have earnings subject to SE tax. 2011 tax forms If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. 2011 tax forms However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. 2011 tax forms Attach both schedules to the joint return. 2011 tax forms More than one business. 2011 tax forms   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. 2011 tax forms A loss from one business will reduce your profit from another business. 2011 tax forms File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. 2011 tax forms Example. 2011 tax forms You are the sole proprietor of two separate businesses. 2011 tax forms You operate a restaurant that made a net profit of $25,000. 2011 tax forms You also have a cabinetmaking business that had a net loss of $500. 2011 tax forms You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. 2011 tax forms You file Schedule SE showing total earnings subject to SE tax of $24,500. 2011 tax forms Prev  Up  Next   Home   More Online Publications
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Can I Claim My Personal and/or Spousal Exemption?

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The 2011 Tax Forms

2011 tax forms Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. 2011 tax forms Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. 2011 tax forms The April 19, 1995, attack on the Alfred P. 2011 tax forms Murrah Federal Building (Oklahoma City attack). 2011 tax forms The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). 2011 tax forms Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). 2011 tax forms The Act also provides other types of relief. 2011 tax forms For example, it provides that the following amounts are not included in income. 2011 tax forms Payments from the September 11th Victim Compensation Fund of 2001. 2011 tax forms Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. 2011 tax forms Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. 2011 tax forms Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. 2011 tax forms Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. 2011 tax forms Worksheet A. 2011 tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2011 tax forms 1       2 Enter the total tax from the decedent's income tax return. 2011 tax forms See Table 1 on page 5 for the line number for years before 2002. 2011 tax forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2011 tax forms (These taxes are not eligible for forgiveness. 2011 tax forms )           a Self-employment tax. 2011 tax forms 3a         b Social security and Medicare tax on tip income not reported to employer. 2011 tax forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2011 tax forms 3c         d Tax on excess accumulation in qualified retirement plans. 2011 tax forms 3d         e Household employment taxes. 2011 tax forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2011 tax forms 3f         g Tax on golden parachute payments. 2011 tax forms 3g       4 Add lines 3a through 3g. 2011 tax forms 4       5 Tax to be forgiven. 2011 tax forms Subtract line 4 from line 2. 2011 tax forms 5       Note. 2011 tax forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2011 tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2011 tax forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2011 tax forms The IRS will determine the amount to be refunded. 2011 tax forms Worksheet A. 2011 tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2011 tax forms 1       2 Enter the total tax from the decedent's income tax return. 2011 tax forms See Table 1 on page 5 for the line number for years before 2002. 2011 tax forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2011 tax forms (These taxes are not eligible for forgiveness. 2011 tax forms )           a Self-employment tax. 2011 tax forms 3a         b Social security and Medicare tax on tip income not reported to employer. 2011 tax forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2011 tax forms 3c         d Tax on excess accumulation in qualified retirement plans. 2011 tax forms 3d         e Household employment taxes. 2011 tax forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2011 tax forms 3f         g Tax on golden parachute payments. 2011 tax forms 3g       4 Add lines 3a through 3g. 2011 tax forms 4       5 Tax to be forgiven. 2011 tax forms Subtract line 4 from line 2. 2011 tax forms 5       Note. 2011 tax forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2011 tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2011 tax forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2011 tax forms The IRS will determine the amount to be refunded. 2011 tax forms Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. 2011 tax forms S. 2011 tax forms Individual Income Tax Return 1040NR U. 2011 tax forms S. 2011 tax forms Nonresident Alien Income Tax Return 1040X Amended U. 2011 tax forms S. 2011 tax forms Individual Income Tax Return 1041 U. 2011 tax forms S. 2011 tax forms Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications