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File 2011 Taxes Free

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File 2011 Taxes Free

File 2011 taxes free 8. File 2011 taxes free   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. File 2011 taxes free Half-time student. File 2011 taxes free How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. File 2011 taxes free ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. File 2011 taxes free Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. File 2011 taxes free If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. File 2011 taxes free You cannot deduct either payments or contributions to a QTP. File 2011 taxes free For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. File 2011 taxes free What is the tax benefit of a QTP. File 2011 taxes free   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. File 2011 taxes free See Are Distributions Taxable , later, for more information. File 2011 taxes free    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. File 2011 taxes free See Coordination With American Opportunity and Lifetime Learning Credits, later. File 2011 taxes free What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. File 2011 taxes free QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. File 2011 taxes free The program must meet certain requirements. File 2011 taxes free Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. File 2011 taxes free Qualified education expenses. File 2011 taxes free   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). File 2011 taxes free As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. File 2011 taxes free See Half-time student , later. File 2011 taxes free The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. File 2011 taxes free Tuition and fees. File 2011 taxes free Books, supplies, and equipment. File 2011 taxes free Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. File 2011 taxes free Expenses for room and board must be incurred by students who are enrolled at least half-time. File 2011 taxes free The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. File 2011 taxes free The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. File 2011 taxes free The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. File 2011 taxes free You will need to contact the eligible educational institution for qualified room and board costs. File 2011 taxes free    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. File 2011 taxes free Designated beneficiary. File 2011 taxes free   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. File 2011 taxes free The designated beneficiary can be changed after participation in the QTP begins. File 2011 taxes free If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. File 2011 taxes free Half-time student. File 2011 taxes free   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. File 2011 taxes free Eligible educational institution. File 2011 taxes free   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. File 2011 taxes free S. File 2011 taxes free Department of Education. File 2011 taxes free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File 2011 taxes free The educational institution should be able to tell you if it is an eligible educational institution. File 2011 taxes free   Certain educational institutions located outside the United States also participate in the U. File 2011 taxes free S. File 2011 taxes free Department of Education's Federal Student Aid (FSA) programs. File 2011 taxes free   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. File 2011 taxes free There are no income restrictions on the individual contributors. File 2011 taxes free You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. File 2011 taxes free   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. File 2011 taxes free This is a return of the investment in the plan. File 2011 taxes free The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). File 2011 taxes free Earnings and return of investment. File 2011 taxes free    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. File 2011 taxes free The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). File 2011 taxes free Form 1099-Q should be sent to you by January 31, 2014. File 2011 taxes free Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. File 2011 taxes free Adjusted qualified education expenses. File 2011 taxes free   This amount is the total qualified education expenses reduced by any tax-free educational assistance. File 2011 taxes free Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File 2011 taxes free Taxable earnings. File 2011 taxes free   Use the following steps to figure the taxable part. File 2011 taxes free Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. File 2011 taxes free The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. File 2011 taxes free Subtract the amount figured in (1) from the total distributed earnings. File 2011 taxes free The result is the amount the beneficiary must include in income. File 2011 taxes free Report it on Form 1040 or Form 1040NR, line 21. File 2011 taxes free Example 1. File 2011 taxes free In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. File 2011 taxes free Over the years they contributed $18,000 to the account. File 2011 taxes free The total balance in the account was $27,000 on the date the distribution was made. File 2011 taxes free In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. File 2011 taxes free She paid her college expenses from the following sources. File 2011 taxes free   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. File 2011 taxes free   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. File 2011 taxes free Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. File 2011 taxes free Sara figures the taxable part of the distributed earnings as follows. File 2011 taxes free   1. File 2011 taxes free $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. File 2011 taxes free $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. File 2011 taxes free Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. File 2011 taxes free This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. File 2011 taxes free Example 2. File 2011 taxes free Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). File 2011 taxes free   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. File 2011 taxes free   1. File 2011 taxes free $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. File 2011 taxes free $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). File 2011 taxes free This represents distributed earnings not used for adjusted qualified education expenses. File 2011 taxes free Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. File 2011 taxes free For purposes of this allocation, disregard any qualified elementary and secondary education expenses. File 2011 taxes free Example 3. File 2011 taxes free Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. File 2011 taxes free In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. File 2011 taxes free   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. File 2011 taxes free Note. File 2011 taxes free If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . File 2011 taxes free Coordination With Tuition and Fees Deduction. File 2011 taxes free   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. File 2011 taxes free Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. File 2011 taxes free You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. File 2011 taxes free Your basis is the total amount of contributions to that QTP account. File 2011 taxes free You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. File 2011 taxes free If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. File 2011 taxes free ) from all such accounts in order to determine your taxable earnings for the year. File 2011 taxes free By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. File 2011 taxes free Example 1. File 2011 taxes free In 2013, Taylor received a final distribution of $1,000 from QTP #1. File 2011 taxes free His unrecovered basis in that account before the distribution was $3,000. File 2011 taxes free If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). File 2011 taxes free Example 2. File 2011 taxes free Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. File 2011 taxes free His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). File 2011 taxes free Taylor's adjusted qualified education expenses for 2013 totaled $6,000. File 2011 taxes free In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. File 2011 taxes free   1. File 2011 taxes free $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. File 2011 taxes free $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. File 2011 taxes free $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. File 2011 taxes free Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). File 2011 taxes free Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. File 2011 taxes free Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. File 2011 taxes free Exceptions. File 2011 taxes free   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. File 2011 taxes free Made because the designated beneficiary is disabled. File 2011 taxes free A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. File 2011 taxes free A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. File 2011 taxes free Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File 2011 taxes free Made on account of the attendance of the designated beneficiary at a U. File 2011 taxes free S. File 2011 taxes free military academy (such as the USNA at Annapolis). File 2011 taxes free This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. File 2011 taxes free S. File 2011 taxes free Code) attributable to such attendance. File 2011 taxes free Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. File 2011 taxes free ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. File 2011 taxes free Figuring the additional tax. File 2011 taxes free    Use Part II of Form 5329, to figure any additional tax. File 2011 taxes free Report the amount on Form 1040, line 58, or Form 1040NR, line 56. File 2011 taxes free Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. File 2011 taxes free In addition, the designated beneficiary can be changed without transferring accounts. File 2011 taxes free Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). File 2011 taxes free An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. File 2011 taxes free Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. File 2011 taxes free These are not taxable distributions. File 2011 taxes free Members of the beneficiary's family. File 2011 taxes free   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. File 2011 taxes free Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. File 2011 taxes free Brother, sister, stepbrother, or stepsister. File 2011 taxes free Father or mother or ancestor of either. File 2011 taxes free Stepfather or stepmother. File 2011 taxes free Son or daughter of a brother or sister. File 2011 taxes free Brother or sister of father or mother. File 2011 taxes free Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. File 2011 taxes free The spouse of any individual listed above. File 2011 taxes free First cousin. File 2011 taxes free Example. File 2011 taxes free When Aaron graduated from college last year he had $5,000 left in his QTP. File 2011 taxes free He wanted to give this money to his younger brother, who was in junior high school. File 2011 taxes free In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. File 2011 taxes free If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. File 2011 taxes free Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. File 2011 taxes free See Members of the beneficiary's family , earlier. File 2011 taxes free Example. File 2011 taxes free Assume the same situation as in the last example. File 2011 taxes free Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. File 2011 taxes free Prev  Up  Next   Home   More Online Publications
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Get the Facts About Renting

A lease is an agreement that outlines the obligations of the owner and the tenants of a house or apartment. It is a legally binding document that courts will generally uphold in legal proceedings, so it is important for you to know the exact terms of the lease agreement before you sign it. Before agreeing to lease a home to you, a landlord may review your credit report, so you may want to get a copy before you start your apartment search. Some things to look for in a lease:

  • Clauses that allow the landlord to change the terms of the lease after it is signed
  • Requirements/responsibilities of the tenants to do routine repairs such as lawn maintenance, cleaning or notification of repairs
  • Restrictions that would prevent you from living normally or comfortably in the home
  • Term of the lease and any important dates such as when the rent is due, or garbage pick up days
  • Extra fees for parking spaces or storage, garbage collection, and pets
  • Information regarding utility providers, how to arrange for service and whether you or the landlord is responsible for those bills.

Read the lease carefully and discuss anything you don't understand or issues you might have. All landlord responsibilities should be clearly stated. Always get a copy of the signed lease to keep in your records. Any clause or terms in the agreement affects ALL parties who sign.

Tenants who lease or rent property are protected against discrimination by The Fair Housing Act. If you think your rights have been violated, you may write a letter or telephone the HUD office nearest you. You have one year after the alleged violation to file a complaint with HUD, but you should file as soon as possible.

Each state has its own tenant rights, laws and protections. Contact HUD for a state-by-state directory. You can also find public housing that is available from the Department of Housing and Urban Development. The agency offers several housing assistance programs for tenants and landlords as well as information of displaced residents.

Ten Tips for Renters

  • The best way to win over a prospective landlord is to be prepared by bringing a completed rental application; written references from previous landlords, employers, friends and colleagues; and a current copy of your credit report with you.
  • Carefully review all the important conditions of the lease before you sign.
  • To avoid disputes or misunderstandings with your landlord, get everything in writing.
  • Know your rights to live in a habitable rental unit-and don't give them up.
  • Keep communication open with your landlord.
  • Ask about your privacy rights before you sign the lease.
  • Purchase renter's insurance to cover your valuables.
  • Make sure the security deposit refund procedures are spelled out in your lease or rental agreement.
  • Learn whether your building and neighborhood are safe, and what you can expect your landlord to do about it if they aren't.
  • Know when to fight an eviction notice and when to move. Unless you have the law and provable facts on your side, fighting an eviction notice is usually shortsighted.

The File 2011 Taxes Free

File 2011 taxes free Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. File 2011 taxes free Tax questions. File 2011 taxes free How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File 2011 taxes free How To Use This Workbook You can use this workbook by following these five steps. File 2011 taxes free Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. File 2011 taxes free Know the definitions of adjusted basis and fair market value, discussed below. File 2011 taxes free Fill out Schedules 1 through 6. File 2011 taxes free Read the Instructions for Form 4684. File 2011 taxes free Fill out Form 4684 using the information you entered in Schedules 1 through 6. File 2011 taxes free Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. File 2011 taxes free Take what's in each row of. File 2011 taxes free . File 2011 taxes free . File 2011 taxes free And enter it on Form 4684. File 2011 taxes free . File 2011 taxes free . File 2011 taxes free Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. File 2011 taxes free   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. File 2011 taxes free If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. File 2011 taxes free If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. File 2011 taxes free Fair market value. File 2011 taxes free   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. File 2011 taxes free When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. File 2011 taxes free Deduction limits. File 2011 taxes free   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. File 2011 taxes free See the Instructions for Form 4684, Section B. File 2011 taxes free If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. File 2011 taxes free   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. File 2011 taxes free Employee property is property used in performing services as an employee. File 2011 taxes free Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. File 2011 taxes free You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File 2011 taxes free NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File 2011 taxes free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2011 taxes free You can email us at taxforms@irs. File 2011 taxes free gov. File 2011 taxes free Please put “Publications Comment” on the subject line. File 2011 taxes free You can also send us comments from www. File 2011 taxes free irs. File 2011 taxes free gov/formspubs/. File 2011 taxes free Select “Comment on Tax Forms and Publications” under “Information about. File 2011 taxes free ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2011 taxes free Ordering forms and publications. File 2011 taxes free   Visit www. File 2011 taxes free irs. File 2011 taxes free gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File 2011 taxes free Internal Revenue Service 1201 N. File 2011 taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2011 taxes free   If you have a tax question, check the information available on IRS. File 2011 taxes free gov or call 1-800-829-1040. File 2011 taxes free We cannot answer tax questions sent to either of the above addresses. File 2011 taxes free 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. File 2011 taxes free By selecting the method that is best for you, you will have quick and easy access to tax help. File 2011 taxes free Free help with your return. File 2011 taxes free   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2011 taxes free The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2011 taxes free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File 2011 taxes free To find the nearest VITA or TCE site, visit IRS. File 2011 taxes free gov or call 1-800-906-9887 or 1-800-829-1040. File 2011 taxes free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2011 taxes free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File 2011 taxes free aarp. File 2011 taxes free org/money/taxaide. File 2011 taxes free   For more information on these programs, go to IRS. File 2011 taxes free gov and enter keyword “VITA” in the upper right-hand corner. File 2011 taxes free Internet. File 2011 taxes free You can access the IRS website at IRS. File 2011 taxes free gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. File 2011 taxes free Go to IRS. File 2011 taxes free gov and click on Where's My Refund. File 2011 taxes free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File 2011 taxes free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2011 taxes free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2011 taxes free E-file your return. File 2011 taxes free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File 2011 taxes free Download forms, including talking tax forms, instructions, and publications. File 2011 taxes free Order IRS products online. File 2011 taxes free Research your tax questions online. File 2011 taxes free Search publications online by topic or keyword. File 2011 taxes free Use the online Internal Revenue Code, regulations, or other official guidance. File 2011 taxes free View Internal Revenue Bulletins (IRBs) published in the last few years. File 2011 taxes free Figure your withholding allowances using the withholding calculator online at www. File 2011 taxes free irs. File 2011 taxes free gov/individuals. File 2011 taxes free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. File 2011 taxes free irs. File 2011 taxes free gov/individuals. File 2011 taxes free Sign up to receive local and national tax news by email. File 2011 taxes free Get information on starting and operating a small business. File 2011 taxes free Phone. File 2011 taxes free Many services are available by phone. File 2011 taxes free   Ordering forms, instructions, and publications. File 2011 taxes free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File 2011 taxes free You should receive your order within 10 days. File 2011 taxes free Asking tax questions. File 2011 taxes free Call the IRS with your tax questions at 1-800-829-1040. File 2011 taxes free Solving problems. File 2011 taxes free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File 2011 taxes free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File 2011 taxes free Call your local Taxpayer Assistance Center for an appointment. File 2011 taxes free To find the number, go to www. File 2011 taxes free irs. File 2011 taxes free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2011 taxes free TTY/TDD equipment. File 2011 taxes free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File 2011 taxes free TeleTax topics. File 2011 taxes free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File 2011 taxes free Refund information. File 2011 taxes free You can check the status of your refund on the new IRS phone app. File 2011 taxes free Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. File 2011 taxes free IRS2Go is a new way to provide you with information and tools. File 2011 taxes free To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File 2011 taxes free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File 2011 taxes free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2011 taxes free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2011 taxes free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File 2011 taxes free Other refund information. File 2011 taxes free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File 2011 taxes free Evaluating the quality of our telephone services. File 2011 taxes free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File 2011 taxes free One method is for a second IRS representative to listen in on or record random telephone calls. File 2011 taxes free Another is to ask some callers to complete a short survey at the end of the call. File 2011 taxes free Walk-in. File 2011 taxes free Many products and services are available on a walk-in basis. File 2011 taxes free   Products. File 2011 taxes free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2011 taxes free 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. File 2011 taxes free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File 2011 taxes free Services. File 2011 taxes free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File 2011 taxes free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2011 taxes free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are 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. File 2011 taxes free No appointment is necessary—just walk in. File 2011 taxes free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File 2011 taxes free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File 2011 taxes free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File 2011 taxes free All other issues will be handled without an appointment. File 2011 taxes free To find the number of your local office, go to  www. File 2011 taxes free irs. File 2011 taxes free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2011 taxes free Mail. File 2011 taxes free You can send your order for forms, instructions, and publications to the address below. File 2011 taxes free You should receive a response within 10 days after your request is received. File 2011 taxes free  Internal Revenue Service 1201 N. File 2011 taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File 2011 taxes free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2011 taxes free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File 2011 taxes free We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File 2011 taxes free Remember, the worst thing you can do is nothing at all. File 2011 taxes free   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File 2011 taxes free You face (or your business is facing) an immediate threat of adverse action. File 2011 taxes free You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File 2011 taxes free   If you qualify for our help, we’ll do everything we can to get your problem resolved. File 2011 taxes free You will be assigned to one advocate who will be with you at every turn. File 2011 taxes free We have offices in every state, the District of Columbia, and Puerto Rico. File 2011 taxes free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File 2011 taxes free And our services are always free. File 2011 taxes free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File 2011 taxes free Our tax toolkit at www. File 2011 taxes free TaxpayerAdvocate. File 2011 taxes free irs. File 2011 taxes free gov can help you understand these rights. File 2011 taxes free   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File 2011 taxes free irs. File 2011 taxes free gov/advocate. File 2011 taxes free You can also call our toll-free number at 1-877-777-4778. File 2011 taxes free   TAS also handles large-scale or systemic problems that affect many taxpayers. File 2011 taxes free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2011 taxes free irs. File 2011 taxes free gov/advocate. File 2011 taxes free Low Income Taxpayer Clinics (LITCs). File 2011 taxes free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File 2011 taxes free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File 2011 taxes free These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File 2011 taxes free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File 2011 taxes free For more information and to find a clinic near you, see the LITC page at www. File 2011 taxes free irs. File 2011 taxes free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File 2011 taxes free This publication is also available by calling 1-800-829-3676 or at your local IRS office. File 2011 taxes free Free tax services. File 2011 taxes free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File 2011 taxes free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File 2011 taxes free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File 2011 taxes free The majority of the information and services listed in this publication are available to you free of charge. File 2011 taxes free If there is a fee associated with a resource or service, it is listed in the publication. File 2011 taxes free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File 2011 taxes free DVD for tax products. File 2011 taxes free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File 2011 taxes free Prior-year forms, instructions, and publications. File 2011 taxes free Tax Map: an electronic research tool and finding aid. File 2011 taxes free Tax law frequently asked questions. File 2011 taxes free Tax Topics from the IRS telephone response system. File 2011 taxes free Internal Revenue Code—Title 26 of the U. File 2011 taxes free S. File 2011 taxes free Code. File 2011 taxes free Links to other Internet based Tax Research Materials. File 2011 taxes free Fill-in, print, and save features for most tax forms. File 2011 taxes free Internal Revenue Bulletins. File 2011 taxes free Toll-free and email technical support. File 2011 taxes free Two releases during the year. File 2011 taxes free  – The first release will ship the beginning of January 2012. File 2011 taxes free  – The final release will ship the beginning of March 2012. File 2011 taxes free Purchase the DVD from National Technical Information Service (NTIS) at www. File 2011 taxes free irs. File 2011 taxes free gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File 2011 taxes free Prev  Up  Next   Home   More Online Publications