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Amend My 2011 Taxes

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Amend My 2011 Taxes

Amend my 2011 taxes Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amend my 2011 taxes Definitions The following definitions are used throughout this publication. Amend my 2011 taxes Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Amend my 2011 taxes Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Amend my 2011 taxes Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Amend my 2011 taxes Limits on personal casualty or theft losses in the Kansas disaster area. Amend my 2011 taxes   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Amend my 2011 taxes Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Amend my 2011 taxes When to deduct the loss. Amend my 2011 taxes   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Amend my 2011 taxes However, the Kansas disaster area is a Presidentially declared disaster. Amend my 2011 taxes Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Amend my 2011 taxes The deadline for making this election has expired. Amend my 2011 taxes   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Amend my 2011 taxes Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Amend my 2011 taxes   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Amend my 2011 taxes They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Amend my 2011 taxes Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Amend my 2011 taxes They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Amend my 2011 taxes Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Amend my 2011 taxes Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Amend my 2011 taxes However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Amend my 2011 taxes For more information, see the Instructions for Form 4684. Amend my 2011 taxes Net Operating Losses Qualified recovery assistance loss. Amend my 2011 taxes   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Amend my 2011 taxes However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Amend my 2011 taxes In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Amend my 2011 taxes   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Amend my 2011 taxes Qualified recovery assistance casualty loss. Amend my 2011 taxes   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Amend my 2011 taxes For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Amend my 2011 taxes Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Amend my 2011 taxes Amended return. Amend my 2011 taxes   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Amend my 2011 taxes More information. Amend my 2011 taxes    For more information on NOLs, see Publication 536. Amend my 2011 taxes IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Amend my 2011 taxes Definitions Qualified recovery assistance distribution. Amend my 2011 taxes   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Amend my 2011 taxes The distribution was made after May 3, 2007, and before January 1, 2009. Amend my 2011 taxes Your main home was located in the Kansas disaster area on May 4, 2007. Amend my 2011 taxes You sustained an economic loss because of the storms and tornadoes. Amend my 2011 taxes Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Amend my 2011 taxes   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Amend my 2011 taxes Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Amend my 2011 taxes   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Amend my 2011 taxes If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Amend my 2011 taxes   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Amend my 2011 taxes Eligible retirement plan. Amend my 2011 taxes   An eligible retirement plan can be any of the following. Amend my 2011 taxes A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Amend my 2011 taxes A qualified annuity plan. Amend my 2011 taxes A tax-sheltered annuity contract. Amend my 2011 taxes A governmental section 457 deferred compensation plan. Amend my 2011 taxes A traditional, SEP, SIMPLE, or Roth IRA. Amend my 2011 taxes Main home. Amend my 2011 taxes   Generally, your main home is the home where you live most of the time. Amend my 2011 taxes A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Amend my 2011 taxes Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Amend my 2011 taxes However, if you elect, you can include the entire distribution in your income in the year it was received. Amend my 2011 taxes Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Amend my 2011 taxes However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Amend my 2011 taxes For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Amend my 2011 taxes Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Amend my 2011 taxes Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Amend my 2011 taxes However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Amend my 2011 taxes You have three years from the day after the date you received the distribution to make a repayment. Amend my 2011 taxes Amounts that are repaid are treated as a qualified rollover and are not included in income. Amend my 2011 taxes Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Amend my 2011 taxes See Form 8915 for more information on how to report repayments. Amend my 2011 taxes Exceptions. Amend my 2011 taxes   You cannot repay the following types of distributions. Amend my 2011 taxes Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Amend my 2011 taxes Required minimum distributions. Amend my 2011 taxes Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Amend my 2011 taxes How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Amend my 2011 taxes 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Amend my 2011 taxes See Qualified recovery assistance distribution on page 3. Amend my 2011 taxes If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Amend my 2011 taxes Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Amend my 2011 taxes If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Amend my 2011 taxes You can amend your 2007 income tax return by using Form 1040X. Amend my 2011 taxes You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Amend my 2011 taxes See Form 8915 and Form 8606 on this page. Amend my 2011 taxes Form 8915. Amend my 2011 taxes   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Amend my 2011 taxes Before you complete the form, modify the form as follows. Amend my 2011 taxes Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Amend my 2011 taxes ” To the right of the title, cross out “2005” and enter “2007. Amend my 2011 taxes ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Amend my 2011 taxes ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Amend my 2011 taxes ” On lines 10 and 11, cross out “2005” and enter “2007. Amend my 2011 taxes ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Amend my 2011 taxes ” On line 12, cross out “hurricane” and enter “recovery assistance. Amend my 2011 taxes ” On lines 13 and 14, cross out “line 15b” and “line 25b. Amend my 2011 taxes ” On lines 18 and 19, cross out “2005” and enter “2007. Amend my 2011 taxes ”   You can now complete Form 8915. Amend my 2011 taxes For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Amend my 2011 taxes See Example 1 on page 5 to see how to complete Form 8915. Amend my 2011 taxes Form 8606. Amend my 2011 taxes   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Amend my 2011 taxes Before you complete or amend the form, use the following additional instructions. Amend my 2011 taxes Form 8606, Part I. Amend my 2011 taxes    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Amend my 2011 taxes Do not enter an amount less than -0-. Amend my 2011 taxes Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Amend my 2011 taxes Complete line 15 as follows. Amend my 2011 taxes If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Amend my 2011 taxes Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amend my 2011 taxes If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Amend my 2011 taxes The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Amend my 2011 taxes Enter the result in the white space in the bottom margin of the form under line 15. Amend my 2011 taxes To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Amend my 2011 taxes Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amend my 2011 taxes Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Amend my 2011 taxes To the left of this amount, enter “Other distributions. Amend my 2011 taxes ” Form 8606, Part III. Amend my 2011 taxes    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Amend my 2011 taxes Complete line 25 as follows. Amend my 2011 taxes If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Amend my 2011 taxes Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amend my 2011 taxes If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Amend my 2011 taxes The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Amend my 2011 taxes Enter the result in the white space in the bottom margin of the form under line 25. Amend my 2011 taxes To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Amend my 2011 taxes Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amend my 2011 taxes Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Amend my 2011 taxes To the left of this amount, enter “Other distributions. Amend my 2011 taxes ” Example 1. Amend my 2011 taxes   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Amend my 2011 taxes Her home was located in the Kansas disaster area. Amend my 2011 taxes On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Amend my 2011 taxes Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Amend my 2011 taxes Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Amend my 2011 taxes Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Amend my 2011 taxes   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Amend my 2011 taxes Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Amend my 2011 taxes Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Amend my 2011 taxes Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Amend my 2011 taxes ” This amount is then reported on Form 8915, line 13. Amend my 2011 taxes Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Amend my 2011 taxes See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Amend my 2011 taxes This image is too large to be displayed in the current screen. Amend my 2011 taxes Please click the link to view the image. Amend my 2011 taxes 2005 Form 8915, page 1, Illustrated Example 1. Amend my 2011 taxes This image is too large to be displayed in the current screen. Amend my 2011 taxes Please click the link to view the image. Amend my 2011 taxes 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Amend my 2011 taxes Please click the link to view the image. Amend my 2011 taxes Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Amend my 2011 taxes See Qualified recovery assistance distribution on page 3. Amend my 2011 taxes You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Amend my 2011 taxes See Form 8915 and Form 8606 below. Amend my 2011 taxes Form 8915. Amend my 2011 taxes   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Amend my 2011 taxes Before you complete the form, modify the form as follows. Amend my 2011 taxes Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Amend my 2011 taxes ” To the right of the title, cross out “2006” and enter “2008. Amend my 2011 taxes ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Amend my 2011 taxes ” At the top of column (a) cross out “2006” and enter “2008. Amend my 2011 taxes ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Amend my 2011 taxes ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Amend my 2011 taxes ” On lines 17 and 19, cross out “2006” and enter “2008. Amend my 2011 taxes ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Amend my 2011 taxes ” On line 21, cross out “hurricane” and enter “recovery assistance. Amend my 2011 taxes ” On lines 22 and 23, cross out “line 15b” and “line 25b. Amend my 2011 taxes ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Amend my 2011 taxes ” On lines 32 and 34, cross out “2006” and enter “2008. Amend my 2011 taxes ”   You can now complete Form 8915. Amend my 2011 taxes For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Amend my 2011 taxes Example 2. Amend my 2011 taxes   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Amend my 2011 taxes Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Amend my 2011 taxes Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Amend my 2011 taxes See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Amend my 2011 taxes This image is too large to be displayed in the current screen. Amend my 2011 taxes Please click the link to view the image. Amend my 2011 taxes 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Amend my 2011 taxes Please click the link to view the image. Amend my 2011 taxes 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Amend my 2011 taxes   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Amend my 2011 taxes Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Amend my 2011 taxes Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Amend my 2011 taxes For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Amend my 2011 taxes To be a qualified distribution, the distribution must meet all of the following requirements. Amend my 2011 taxes The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Amend my 2011 taxes The distribution was received after November 4, 2006, and before May 5, 2007. Amend my 2011 taxes The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Amend my 2011 taxes Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Amend my 2011 taxes Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Amend my 2011 taxes A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Amend my 2011 taxes You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Amend my 2011 taxes See How to report, next, for information on completing Form 8915. Amend my 2011 taxes How to report. Amend my 2011 taxes   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Amend my 2011 taxes Before you complete the form, modify the form as follows. Amend my 2011 taxes Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Amend my 2011 taxes ” To the right of the title, cross out “2005” and enter “2006” or “2007. Amend my 2011 taxes ” Enter only the year the distribution was received. Amend my 2011 taxes Cross out “Hurricane” in the title of Part IV and enter “Kansas. Amend my 2011 taxes ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Amend my 2011 taxes ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Amend my 2011 taxes ” You can now complete Part IV of Form 8915. Amend my 2011 taxes Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Amend my 2011 taxes Attach Form 8915 to your original or amended return for the year of the distribution. Amend my 2011 taxes Amended return. Amend my 2011 taxes   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Amend my 2011 taxes Loans From Qualified Plans The following benefits are available to qualified individuals. Amend my 2011 taxes Increases to the limits for distributions treated as loans from employer plans. Amend my 2011 taxes A 1-year suspension for payments due on plan loans. Amend my 2011 taxes Qualified individual. Amend my 2011 taxes   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Amend my 2011 taxes Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Amend my 2011 taxes Limits on plan loans. Amend my 2011 taxes   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Amend my 2011 taxes In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Amend my 2011 taxes If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Amend my 2011 taxes One-year suspension of loan payments. Amend my 2011 taxes   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Amend my 2011 taxes To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Amend my 2011 taxes Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Amend my 2011 taxes The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Amend my 2011 taxes The special allowance applies only for the first year the property is placed in service. Amend my 2011 taxes The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Amend my 2011 taxes There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Amend my 2011 taxes You can elect not to deduct the special allowance for qualified recovery assistance property. Amend my 2011 taxes If you make this election for any property, it applies to all property in the same class placed in service during the year. Amend my 2011 taxes Qualified recovery assistance property. Amend my 2011 taxes   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Amend my 2011 taxes Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Amend my 2011 taxes Water utility property. Amend my 2011 taxes Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Amend my 2011 taxes (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Amend my 2011 taxes ) Qualified leasehold improvement property. Amend my 2011 taxes Nonresidential real property and residential rental property. Amend my 2011 taxes   For more information on this property, see Publication 946. Amend my 2011 taxes Other tests to be met. Amend my 2011 taxes   To be qualified recovery assistance property, the property must also meet all of the following tests. Amend my 2011 taxes You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Amend my 2011 taxes The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Amend my 2011 taxes Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Amend my 2011 taxes The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Amend my 2011 taxes Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Amend my 2011 taxes Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Amend my 2011 taxes Excepted property. Amend my 2011 taxes   Qualified recovery assistance property does not include any of the following. Amend my 2011 taxes Property required to be depreciated using the Alternative Depreciation System (ADS). Amend my 2011 taxes Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Amend my 2011 taxes Property for which you are claiming a commercial revitalization deduction. Amend my 2011 taxes Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Amend my 2011 taxes Property placed in service and disposed of in the same tax year. Amend my 2011 taxes Property converted from business use to personal use in the same tax year it is placed in service. Amend my 2011 taxes Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Amend my 2011 taxes Recapture of special allowance. Amend my 2011 taxes   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Amend my 2011 taxes Amended return. Amend my 2011 taxes   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Amend my 2011 taxes Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Amend my 2011 taxes Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Amend my 2011 taxes Increased dollar limit. Amend my 2011 taxes   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Amend my 2011 taxes   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Amend my 2011 taxes Qualified section 179 recovery assistance property. Amend my 2011 taxes   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Amend my 2011 taxes Section 179 property does not include nonresidential real property or residential rental property. Amend my 2011 taxes For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Amend my 2011 taxes Amended return. Amend my 2011 taxes   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Amend my 2011 taxes Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Amend my 2011 taxes The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Amend my 2011 taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Amend my 2011 taxes Use Form 5884-A to claim the credit. Amend my 2011 taxes See Form 5884-A later. Amend my 2011 taxes The following rules and definitions apply. Amend my 2011 taxes Employers affected by the storms and tornadoes. Amend my 2011 taxes   The following definitions apply to employers affected by the storms and tornadoes. Amend my 2011 taxes Eligible employer. Amend my 2011 taxes   For this purpose, an eligible employer is any employer who meets all of the following. Amend my 2011 taxes Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Amend my 2011 taxes Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Amend my 2011 taxes Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Amend my 2011 taxes Eligible employee. Amend my 2011 taxes   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Amend my 2011 taxes An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Amend my 2011 taxes Qualified wages. Amend my 2011 taxes   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Amend my 2011 taxes In addition, the wages must have been paid or incurred after May 4, 2007. Amend my 2011 taxes    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Amend my 2011 taxes    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Amend my 2011 taxes Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Amend my 2011 taxes Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Amend my 2011 taxes   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Amend my 2011 taxes For a special rule that applies to railroad employees, see section 51(h)(1)(B). Amend my 2011 taxes   Qualified wages do not include the following. Amend my 2011 taxes Wages paid to your dependent or a related individual. Amend my 2011 taxes See section 51(i)(1). Amend my 2011 taxes Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Amend my 2011 taxes Wages for services of replacement workers during a strike or lockout. Amend my 2011 taxes Form 5884-A. Amend my 2011 taxes   Use Section A of Form 5884-A (Rev. Amend my 2011 taxes October 2006) to claim the employer retention credit. Amend my 2011 taxes Section B does not apply to the Kansas disaster area. Amend my 2011 taxes Before you complete the form, modify the form as follows. Amend my 2011 taxes Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Amend my 2011 taxes ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Amend my 2011 taxes ”   Complete the form as instructed. Amend my 2011 taxes Lines 1b and 1c do not apply. Amend my 2011 taxes Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Amend my 2011 taxes On the dotted line to the left of line 1x, enter “5884-A. Amend my 2011 taxes ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Amend my 2011 taxes Amended return. Amend my 2011 taxes   You may have to amend a previously filed return to claim the employee retention credit. Amend my 2011 taxes Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Amend my 2011 taxes Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Amend my 2011 taxes Amended return. Amend my 2011 taxes   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Amend my 2011 taxes Request for Copy or Transcript of Tax Return Request for copy of tax return. Amend my 2011 taxes   You can use Form 4506 to order a copy of your tax return. Amend my 2011 taxes Generally, there is a $39. Amend my 2011 taxes 00 fee (subject to change) for requesting each copy of a tax return. Amend my 2011 taxes If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Amend my 2011 taxes Request for transcript of tax return. Amend my 2011 taxes   You can use Form 4506-T to order a free transcript of your tax return. Amend my 2011 taxes A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Amend my 2011 taxes You can also call 1-800-829-1040 to order a transcript. Amend my 2011 taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amend my 2011 taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Amend my 2011 taxes Contacting your Taxpayer Advocate. Amend my 2011 taxes   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Amend my 2011 taxes   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Amend my 2011 taxes You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Amend my 2011 taxes You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Amend my 2011 taxes For more information, go to www. Amend my 2011 taxes irs. Amend my 2011 taxes gov/advocate. Amend my 2011 taxes Low Income Taxpayer Clinics (LITCs). Amend my 2011 taxes   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Amend my 2011 taxes The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Amend my 2011 taxes Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Amend my 2011 taxes It is available at www. Amend my 2011 taxes irs. Amend my 2011 taxes gov or your local IRS office. Amend my 2011 taxes Free tax services. Amend my 2011 taxes   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Amend my 2011 taxes It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Amend my 2011 taxes It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Amend my 2011 taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amend my 2011 taxes Free help with your return. Amend my 2011 taxes   Free help in preparing your return is available nationwide from IRS-trained volunteers. Amend my 2011 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amend my 2011 taxes Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amend my 2011 taxes To find a site near you, call 1-800-829-1040. Amend my 2011 taxes Or to find the nearest AARP TaxAide site, visit AARP's website at www. Amend my 2011 taxes aarp. Amend my 2011 taxes org/taxaide or call 1-888-227-7669. Amend my 2011 taxes For more information on these programs, go to www. Amend my 2011 taxes irs. Amend my 2011 taxes gov and enter keyword “VITA” in the upper right-hand corner. Amend my 2011 taxes Internet. Amend my 2011 taxes You can access the IRS website at www. Amend my 2011 taxes irs. Amend my 2011 taxes gov 24 hours a day, 7 days a week to: E-file your return. Amend my 2011 taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amend my 2011 taxes Check the status of your refund. Amend my 2011 taxes Click on Where's My Refund. Amend my 2011 taxes Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Amend my 2011 taxes Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Amend my 2011 taxes Download forms, instructions, and publications. Amend my 2011 taxes Order IRS products online. Amend my 2011 taxes Research your tax questions online. Amend my 2011 taxes Search publications online by topic or keyword. Amend my 2011 taxes View Internal Revenue Bulletins (IRBs) published in the last few years. Amend my 2011 taxes Figure your withholding allowances using the withholding calculator online at www. Amend my 2011 taxes irs. Amend my 2011 taxes gov/individuals. Amend my 2011 taxes Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Amend my 2011 taxes Sign up to receive local and national tax news by email. Amend my 2011 taxes Get information on starting and operating a small business. Amend my 2011 taxes Phone. Amend my 2011 taxes Many services are available by phone. Amend my 2011 taxes Ordering forms, instructions, and publications. Amend my 2011 taxes Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Amend my 2011 taxes You should receive your order within 10 days. Amend my 2011 taxes Asking tax questions. Amend my 2011 taxes Call the IRS with your tax questions at 1-800-829-1040. Amend my 2011 taxes Solving problems. Amend my 2011 taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Amend my 2011 taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amend my 2011 taxes Call your local Taxpayer Assistance Center for an appointment. Amend my 2011 taxes To find the number, go to www. Amend my 2011 taxes irs. Amend my 2011 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend my 2011 taxes TTY/TDD equipment. Amend my 2011 taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amend my 2011 taxes TeleTax topics. Amend my 2011 taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amend my 2011 taxes Refund information. Amend my 2011 taxes To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Amend my 2011 taxes Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Amend my 2011 taxes Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Amend my 2011 taxes Evaluating the quality of our telephone services. Amend my 2011 taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amend my 2011 taxes One method is for a second IRS representative to listen in on or record random telephone calls. Amend my 2011 taxes Another is to ask some callers to complete a short survey at the end of the call. Amend my 2011 taxes Walk-in. Amend my 2011 taxes Many products and services are available on a walk-in basis. Amend my 2011 taxes Products. Amend my 2011 taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend my 2011 taxes Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Amend my 2011 taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amend my 2011 taxes Services. Amend my 2011 taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Amend my 2011 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amend my 2011 taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Amend my 2011 taxes No appointment is necessary — just walk in. Amend my 2011 taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Amend my 2011 taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Amend my 2011 taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Amend my 2011 taxes All other issues will be handled without an appointment. Amend my 2011 taxes To find the number of your local office, go to www. Amend my 2011 taxes irs. Amend my 2011 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend my 2011 taxes Mail. Amend my 2011 taxes You can send your order for forms, instructions, and publications to the address below. Amend my 2011 taxes You should receive a response within 10 days after your request is received. Amend my 2011 taxes Internal Revenue Service 1201 N. Amend my 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Amend my 2011 taxes You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Amend my 2011 taxes Prior-year forms, instructions, and publications. Amend my 2011 taxes Bonus: Historical Tax Products DVD - Ships with the final release. Amend my 2011 taxes IRS Tax Map: an electronic research tool and finding aid. Amend my 2011 taxes Tax law frequently asked questions (FAQ). Amend my 2011 taxes Tax Topics from the IRS telephone response system. Amend my 2011 taxes Fill-in, print, and save features for most tax forms. Amend my 2011 taxes Internal Revenue Bulletins. Amend my 2011 taxes Toll-free and email technical support. Amend my 2011 taxes The CD/DVD is released twice during the year in January and March. Amend my 2011 taxes Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Amend my 2011 taxes irs. Amend my 2011 taxes gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Amend my 2011 taxes Price is subject to change. Amend my 2011 taxes CD for small businesses. Amend my 2011 taxes Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Amend my 2011 taxes This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Amend my 2011 taxes All the business tax forms, instructions, and publications needed to successfully manage a business. Amend my 2011 taxes Tax law changes. Amend my 2011 taxes Tax Map: an electronic research tool and finding aid. Amend my 2011 taxes Web links to various government agencies, business associations, and IRS organizations. Amend my 2011 taxes “Rate the Product” survey—your opportunity to suggest changes for future editions. Amend my 2011 taxes A site map of the CD to help you navigate the pages of the CD with ease. Amend my 2011 taxes An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Amend my 2011 taxes An updated version of this CD is available each year in early April. Amend my 2011 taxes You can get a free copy by calling 1-800-829-3676 or by visiting www. Amend my 2011 taxes irs. Amend my 2011 taxes gov/smallbiz. Amend my 2011 taxes Prev  Up  Next   Home   More Online Publications
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Amend my 2011 taxes 2. Amend my 2011 taxes   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Amend my 2011 taxes Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Amend my 2011 taxes S. Amend my 2011 taxes or foreign source income. Amend my 2011 taxes This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Amend my 2011 taxes S. Amend my 2011 taxes Virgin Islands (USVI). Amend my 2011 taxes Generally, the same rules that apply for determining U. Amend my 2011 taxes S. Amend my 2011 taxes source income also apply for determining possession source income. Amend my 2011 taxes However, there are some important exceptions to these rules. Amend my 2011 taxes Both the general rules and the exceptions are discussed in this chapter. Amend my 2011 taxes U. Amend my 2011 taxes S. Amend my 2011 taxes income rule. Amend my 2011 taxes   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Amend my 2011 taxes Table 2-1 shows the general rules for determining whether income is from sources within the United States. Amend my 2011 taxes Table 2-1. Amend my 2011 taxes General Rules for Determining U. Amend my 2011 taxes S. Amend my 2011 taxes Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Amend my 2011 taxes Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Amend my 2011 taxes For more information, see Regulations section 1. Amend my 2011 taxes 863-1(b). Amend my 2011 taxes Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Amend my 2011 taxes Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Amend my 2011 taxes Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Amend my 2011 taxes It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Amend my 2011 taxes Services performed wholly within a relevant possession. Amend my 2011 taxes   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Amend my 2011 taxes However, there is an exception for income earned as a member of the U. Amend my 2011 taxes S. Amend my 2011 taxes Armed Forces or a civilian spouse. Amend my 2011 taxes U. Amend my 2011 taxes S. Amend my 2011 taxes Armed Forces. Amend my 2011 taxes   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Amend my 2011 taxes However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Amend my 2011 taxes Civilian spouse of active duty member of the U. Amend my 2011 taxes S. Amend my 2011 taxes Armed Forces. Amend my 2011 taxes   If you are a bona fide resident of a U. Amend my 2011 taxes S. Amend my 2011 taxes possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Amend my 2011 taxes Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Amend my 2011 taxes S. Amend my 2011 taxes possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Amend my 2011 taxes Services performed partly inside and partly outside a relevant possession. Amend my 2011 taxes   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Amend my 2011 taxes Compensation (other than certain fringe benefits) is sourced on a time basis. Amend my 2011 taxes Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Amend my 2011 taxes   Or, you may be permitted to use an alternative basis to determine the source of compensation. Amend my 2011 taxes See Alternative basis , later. Amend my 2011 taxes   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Amend my 2011 taxes In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Amend my 2011 taxes Time basis. Amend my 2011 taxes   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Amend my 2011 taxes Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Amend my 2011 taxes The time period for which the income is made does not have to be a year. Amend my 2011 taxes Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Amend my 2011 taxes Example. Amend my 2011 taxes In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Amend my 2011 taxes Your Puerto Rico source income is $60,000, figured as follows. Amend my 2011 taxes       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Amend my 2011 taxes   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Amend my 2011 taxes Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Amend my 2011 taxes You determine the period to which the income is attributable based on the facts and circumstances of your case. Amend my 2011 taxes For more information on multi-year compensation, see Treasury Decision (T. Amend my 2011 taxes D. Amend my 2011 taxes ) 9212 and Regulations section 1. Amend my 2011 taxes 861-4, 2005-35 I. Amend my 2011 taxes R. Amend my 2011 taxes B. Amend my 2011 taxes 429, available at www. Amend my 2011 taxes irs. Amend my 2011 taxes gov/irb/2005-35_IRB/ar14. Amend my 2011 taxes html. Amend my 2011 taxes Certain fringe benefits sourced on a geographical basis. Amend my 2011 taxes   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Amend my 2011 taxes Housing. Amend my 2011 taxes Education. Amend my 2011 taxes Local transportation. Amend my 2011 taxes Tax reimbursement. Amend my 2011 taxes Hazardous or hardship duty pay. Amend my 2011 taxes Moving expense reimbursement. Amend my 2011 taxes For information on determining the source of the fringe benefits listed above, see Regulations section 1. Amend my 2011 taxes 861-4. Amend my 2011 taxes Alternative basis. Amend my 2011 taxes   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Amend my 2011 taxes If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Amend my 2011 taxes De minimis exception. Amend my 2011 taxes   There is an exception to the rule for determining the source of income earned in a possession. Amend my 2011 taxes Generally, you will not have income from a possession if during a tax year you: Are a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Amend my 2011 taxes This exception began with income earned during your 2008 tax year. Amend my 2011 taxes Pensions. Amend my 2011 taxes   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Amend my 2011 taxes The contribution portion is sourced according to where services were performed that earned the pension. Amend my 2011 taxes The investment earnings portion is sourced according to the location of the pension trust. Amend my 2011 taxes Example. Amend my 2011 taxes You are a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen who worked in Puerto Rico for a U. Amend my 2011 taxes S. Amend my 2011 taxes company. Amend my 2011 taxes All services were performed in Puerto Rico. Amend my 2011 taxes Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Amend my 2011 taxes S. Amend my 2011 taxes pension trust of your employer. Amend my 2011 taxes Distributions from the U. Amend my 2011 taxes S. Amend my 2011 taxes pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Amend my 2011 taxes S. Amend my 2011 taxes source income. Amend my 2011 taxes Investment Income This category includes such income as interest, dividends, rents, and royalties. Amend my 2011 taxes Interest income. Amend my 2011 taxes   The source of interest income is generally determined by the residence of the payer. Amend my 2011 taxes Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Amend my 2011 taxes   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Amend my 2011 taxes See Regulations section 1. Amend my 2011 taxes 937-2(i) for more information. Amend my 2011 taxes Dividends. Amend my 2011 taxes   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Amend my 2011 taxes There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Amend my 2011 taxes For more information, see Regulations section 1. Amend my 2011 taxes 937-2(g). Amend my 2011 taxes Rental income. Amend my 2011 taxes   Rents from property located in a relevant possession are treated as income from sources within that possession. Amend my 2011 taxes Royalties. Amend my 2011 taxes   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Amend my 2011 taxes   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Amend my 2011 taxes Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Amend my 2011 taxes The most common situations are discussed below. Amend my 2011 taxes Real property. Amend my 2011 taxes   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Amend my 2011 taxes The location of the property generally determines the source of income from the sale. Amend my 2011 taxes For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Amend my 2011 taxes If, however, the home you sold was located in the United States, the gain is U. Amend my 2011 taxes S. Amend my 2011 taxes source income. Amend my 2011 taxes Personal property. Amend my 2011 taxes   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Amend my 2011 taxes Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Amend my 2011 taxes If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Amend my 2011 taxes   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Amend my 2011 taxes The rules applying to sales of inventory are discussed below. Amend my 2011 taxes For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Amend my 2011 taxes Inventory. Amend my 2011 taxes   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Amend my 2011 taxes The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Amend my 2011 taxes Purchased. Amend my 2011 taxes   Income from the sale of inventory that you purchased is sourced where you sell the property. Amend my 2011 taxes Generally, this is where title to the property passes to the buyer. Amend my 2011 taxes Produced. Amend my 2011 taxes   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Amend my 2011 taxes For information on making the allocation, see Regulations section 1. Amend my 2011 taxes 863-3(f). Amend my 2011 taxes Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen or resident alien prior to becoming a bona fide resident of a possession. Amend my 2011 taxes You are subject to these special rules if you meet both of the following conditions. Amend my 2011 taxes For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Amend my 2011 taxes For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Amend my 2011 taxes If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Amend my 2011 taxes Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Amend my 2011 taxes S. Amend my 2011 taxes tax return. Amend my 2011 taxes (See chapter 3 for additional filing information. Amend my 2011 taxes ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Amend my 2011 taxes These rules apply to dispositions after April 11, 2005. Amend my 2011 taxes For details, see Regulations section 1. Amend my 2011 taxes 937-2(f)(1) and Examples 1 and 2 of section 1. Amend my 2011 taxes 937-2(k). Amend my 2011 taxes Example 1. Amend my 2011 taxes In 2007, Cheryl Jones, a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Amend my 2011 taxes S. Amend my 2011 taxes corporation listed on the New York Stock Exchange. Amend my 2011 taxes On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Amend my 2011 taxes Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Amend my 2011 taxes On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Amend my 2011 taxes On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Amend my 2011 taxes Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Amend my 2011 taxes The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Amend my 2011 taxes This existing special rule applies if you are a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Amend my 2011 taxes S. Amend my 2011 taxes assets during the 10-year period beginning when you became a bona fide resident. Amend my 2011 taxes The gain is U. Amend my 2011 taxes S. Amend my 2011 taxes source income that generally is subject to U. Amend my 2011 taxes S. Amend my 2011 taxes tax if the property is either (1) located in the United States; (2) stock issued by a U. Amend my 2011 taxes S. Amend my 2011 taxes corporation or a debt obligation of a U. Amend my 2011 taxes S. Amend my 2011 taxes person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Amend my 2011 taxes See chapter 3 for filing information. Amend my 2011 taxes Special election. Amend my 2011 taxes   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Amend my 2011 taxes Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Amend my 2011 taxes This election overrides both of the special rules discussed earlier. Amend my 2011 taxes   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Amend my 2011 taxes Marketable securities. Amend my 2011 taxes   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Amend my 2011 taxes Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Amend my 2011 taxes S. Amend my 2011 taxes holding periods. Amend my 2011 taxes   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Amend my 2011 taxes The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Amend my 2011 taxes This is your gain (or loss) that is treated as being from sources within the relevant possession. Amend my 2011 taxes If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Amend my 2011 taxes Example 2. Amend my 2011 taxes Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Amend my 2011 taxes S. Amend my 2011 taxes and possession holding periods. Amend my 2011 taxes Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Amend my 2011 taxes Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Amend my 2011 taxes By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Amend my 2011 taxes Other personal property. Amend my 2011 taxes   For personal property other than marketable securities, use a time-based allocation. Amend my 2011 taxes Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Amend my 2011 taxes      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Amend my 2011 taxes Example 3. Amend my 2011 taxes In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Amend my 2011 taxes On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Amend my 2011 taxes On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Amend my 2011 taxes She had owned the interest for a total of 1,720 days. Amend my 2011 taxes Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Amend my 2011 taxes The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Amend my 2011 taxes By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Amend my 2011 taxes Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Amend my 2011 taxes Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Amend my 2011 taxes These rules do not apply to amounts paid as salary or other compensation for services. Amend my 2011 taxes See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Amend my 2011 taxes Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Amend my 2011 taxes These circumstances are listed below. Amend my 2011 taxes You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Amend my 2011 taxes That office or place of business is a material factor in producing the income. Amend my 2011 taxes The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Amend my 2011 taxes An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Amend my 2011 taxes The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Amend my 2011 taxes Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Amend my 2011 taxes Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Amend my 2011 taxes Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Amend my 2011 taxes Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Amend my 2011 taxes Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Amend my 2011 taxes Example. Amend my 2011 taxes Marcy Jackson is a bona fide resident of American Samoa. Amend my 2011 taxes Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Amend my 2011 taxes A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Amend my 2011 taxes Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Amend my 2011 taxes The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Amend my 2011 taxes However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Amend my 2011 taxes Prev  Up  Next   Home   More Online Publications