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Free State Tax Return Efile

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Free State Tax Return Efile

Free state tax return efile Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Free state tax return efile Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Free state tax return efile Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Free state tax return efile , Adjustment of partner's basis in partnership. Free state tax return efile , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Free state tax return efile , Basis adjustment due to casualty loss. Free state tax return efile Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Free state tax return efile Change in use, Property changed from personal use. Free state tax return efile Cost, Cost as Basis Depreciable basis, Depreciable basis. Free state tax return efile Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Free state tax return efile Term interest, Basis adjustments. Free state tax return efile Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Free state tax return efile Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Free state tax return efile Casualty loss, effect of, Basis adjustment due to casualty loss. Free state tax return efile Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Free state tax return efile Computer (see Listed property) Computer software, Computer software. Free state tax return efile , Off-the-shelf computer software. Free state tax return efile Containers, Containers. Free state tax return efile Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Free state tax return efile Copyright, Patents and copyrights. Free state tax return efile (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Free state tax return efile Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Free state tax return efile , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Free state tax return efile Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Free state tax return efile Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Free state tax return efile , Election of ADS. Free state tax return efile Declining balance (150% DB) method, 150% election. Free state tax return efile Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Free state tax return efile Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Free state tax return efile Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Free state tax return efile Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Free state tax return efile Free tax services, Free help with your tax return. Free state tax return efile G General asset account Abusive transaction, Abusive transactions. Free state tax return efile Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Free state tax return efile General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Free state tax return efile Qualified infrastructure property, Qualified infrastructure property. Free state tax return efile Qualified property, Qualified property. Free state tax return efile Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Free state tax return efile Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Free state tax return efile Investment use of property, partial, Partial business or investment use. Free state tax return efile Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Free state tax return efile Leasehold improvement property, defined, Qualified leasehold improvement property. Free state tax return efile , Qualified leasehold improvement property. Free state tax return efile Life tenant, Life tenant. Free state tax return efile (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Free state tax return efile Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Free state tax return efile Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Free state tax return efile Improvements to, Improvements to listed property. Free state tax return efile Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Free state tax return efile Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Free state tax return efile M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Free state tax return efile , Office in the home. Free state tax return efile Ownership, incidents of, Incidents of ownership. Free state tax return efile P Partial business use, Partial business use. Free state tax return efile Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Free state tax return efile (see also Section 197 intangibles) Personal property, Personal property. Free state tax return efile Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Free state tax return efile , Leased property. Free state tax return efile Listed, What Is Listed Property? Personal, Personal property. Free state tax return efile Real, Real property. Free state tax return efile Retired from service, Retired From Service Tangible personal, Tangible personal property. Free state tax return efile Term interest, Certain term interests in property. Free state tax return efile Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Free state tax return efile , Qualified leasehold improvement property. Free state tax return efile Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Free state tax return efile Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Free state tax return efile General asset account, abusive transaction, Abusive transactions. Free state tax return efile Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Free state tax return efile Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Free state tax return efile , Related persons. Free state tax return efile , Related persons. Free state tax return efile , Related persons. Free state tax return efile , Related person. Free state tax return efile , Related persons. Free state tax return efile Rent-to-own property, defined, Qualified rent-to-own property. Free state tax return efile Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Free state tax return efile Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Free state tax return efile Revoking ADS election, Electing ADS. Free state tax return efile General asset account election, Revoking an election. Free state tax return efile Section 179 election, Revoking an election. Free state tax return efile S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Free state tax return efile Carryover, Carryover of disallowed deduction. Free state tax return efile Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Free state tax return efile Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Free state tax return efile Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Free state tax return efile , Off-the-shelf computer software. Free state tax return efile Sound recording, Films, video tapes, and recordings. Free state tax return efile Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Free state tax return efile Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Free state tax return efile T Tangible personal property, Tangible personal property. Free state tax return efile Term interest, Certain term interests in property. Free state tax return efile Trade-in of property, Trade-in of other property. Free state tax return efile Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Free state tax return efile Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Free state tax return efile MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
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The Free State Tax Return Efile

Free state tax return efile 1. Free state tax return efile   Canceled Debts Table of Contents General RulesForm 1099-C Discounts and loan modifications Sales or other dispositions (such as foreclosures and repossessions) Abandonments Stockholder debt This chapter discusses the tax treatment of canceled debts. Free state tax return efile General Rules Generally, if a debt for which you are personally liable is forgiven or discharged for less than the full amount owed, the debt is considered canceled in whatever amount it remained unpaid. Free state tax return efile There are exceptions to this rule, discussed under Exceptions , later. Free state tax return efile Generally, you must include the canceled debt in your income. Free state tax return efile However, you may be able to exclude the canceled debt. Free state tax return efile See Exclusions , later. Free state tax return efile Example. Free state tax return efile John owed $1,000 to Mary. Free state tax return efile Mary agreed to accept and John paid $400 in satisfaction of the entire debt. Free state tax return efile John has canceled debt of $600. Free state tax return efile Example. Free state tax return efile Margaret owed $1,000 to Henry. Free state tax return efile Henry and Margaret agreed that Margaret would provide Henry with services (instead of money) in full satisfaction of the debt. Free state tax return efile Margaret does not have canceled debt. Free state tax return efile Instead, she has income from services. Free state tax return efile A debt includes any indebtedness: For which you are liable, or Subject to which you hold property. Free state tax return efile Debt for which you are personally liable is recourse debt. Free state tax return efile All other debt is nonrecourse debt. Free state tax return efile If you are not personally liable for the debt, you do not have ordinary income from the cancellation of debt unless you retain the collateral and either: The lender offers a discount for the early payment of the debt, or The lender agrees to a loan modification that results in the reduction of the principal balance of the debt. Free state tax return efile See Discounts and loan modifications , later. Free state tax return efile However, upon the disposition of the property securing a nonrecourse debt, the amount realized includes the entire unpaid amount of the debt, not just the FMV of the property. Free state tax return efile As a result, you may realize a gain or loss if the outstanding debt immediately before the disposition is more or less than your adjusted basis in the property. Free state tax return efile For more details on figuring your gain or loss, see chapter 2 of this publication or see Publication 544. Free state tax return efile There are several exceptions and exclusions that may result in part or all of a canceled debt being nontaxable. Free state tax return efile See Exceptions and Exclusions, later. Free state tax return efile You must report any taxable canceled debt as ordinary income on: Form 1040 or Form 1040NR, line 21, if the debt is a nonbusiness debt; Schedule C (Form 1040), line 6 (or Schedule C-EZ (Form 1040), line 1), if the debt is related to a nonfarm sole proprietorship; Schedule E (Form 1040), line 3, if the debt is related to nonfarm rental of real property; Form 4835, line 6, if the debt is related to a farm rental activity for which you use Form 4835 to report farm rental income based on crops or livestock produced by a tenant; or Schedule F (Form 1040), line 8, if the debt is farm debt and you are a farmer. Free state tax return efile Form 1099-C If you receive a Form 1099-C, that means an applicable entity has reported an identifiable event to the IRS regarding a debt you owe. Free state tax return efile The identifiable event may be an actual cancellation of the debt or it may be an event the applicable entity is required, solely for purposes of reporting to the IRS, to treat as a cancellation of debt. Free state tax return efile For information on the reasons an applicable entity files Form 1099-C, see Identifiable event codes, later. Free state tax return efile Unless you meet one of the exceptions or exclusions discussed later, this canceled debt is ordinary income and must be reported on the appropriate form discussed above. Free state tax return efile An applicable entity includes: A federal government agency, A financial institution, A credit union, and Any organization a significant trade or business of which is lending money. Free state tax return efile Identifiable event codes. Free state tax return efile    Box 6 of Form 1099-C should indicate the reason the creditor filed this form. Free state tax return efile The codes shown in box 6 are explained below. Free state tax return efile Also see the chart after the explanation for a quick reference guide for the codes used in Box 6. Free state tax return efile Note. Free state tax return efile Codes A through G and I identify specific occurrences resulting from an actual discharge of indebtedness. Free state tax return efile However, Code H, Expiration of nonpayment testing period, does not necessarily identify an actual discharge of indebtedness. Free state tax return efile Code A — Bankruptcy. Free state tax return efile Code A is used to identify cancellation of debt as a result of a title 11 bankruptcy case. Free state tax return efile See Bankruptcy , later. Free state tax return efile Code B — Other judicial debt relief. Free state tax return efile Code B is used to identify cancellation of debt as a result of a receivership, foreclosure, or similar federal or state court proceeding other than bankruptcy. Free state tax return efile Code C — Statute of limitations or expiration of deficiency period. Free state tax return efile Code C is used to identify cancellation of debt either when the statute of limitations for collecting the debt expires or when the statutory period for filing a claim or beginning a deficiency judgment proceeding expires. Free state tax return efile In the case of the expiration of a statute of limitations, an identifiable event occurs only if and when your affirmative defense of the statute of limitations is upheld in a final judgment or decision in a judicial proceeding, and the period for appealing the judgment or decision has expired. Free state tax return efile Code D — Foreclosure election. Free state tax return efile Code D is used to identify cancellation of debt when the creditor elects foreclosure remedies that statutorily end or bar the creditor's right to pursue collection of the debt. Free state tax return efile This event applies to a mortgage lender or holder who is barred from pursuing debt collection after a power of sale in the mortgage or deed of trust is exercised. Free state tax return efile Code E — Debt relief from probate or similar proceeding. Free state tax return efile Code E is used to identify cancellation of debt as a result of a probate court or similar legal proceeding. Free state tax return efile Code F — By agreement. Free state tax return efile Code F is used to identify cancellation of debt as a result of an agreement between the creditor and the debtor to cancel the debt at less than full consideration. Free state tax return efile Code G — Decision or policy to discontinue collection. Free state tax return efile Code G is used to identify cancellation of debt as a result of a decision or a defined policy of the creditor to discontinue collection activity and cancel the debt. Free state tax return efile For purposes of this identifiable event, a defined policy includes both a written policy and the creditor's established business practice. Free state tax return efile Code H — Expiration of nonpayment testing period. Free state tax return efile Code H is used to indicate that the creditor has not received a payment on the debt during a testing period ending on December 31, 2013. Free state tax return efile The testing period is a 36-month period increased by the number of months the creditor was prevented from engaging in collection activity by a stay in bankruptcy or similar bar under state or local law. Free state tax return efile This identifiable event applies only for a creditor that is a financial institution or credit union (and certain of their subsidiaries), the Federal Deposit Insurance Corporation (FDIC), Resolution Trust Corporation (RTC), National Credit Union Administration (NCUA), and other Federal executive agencies. Free state tax return efile Expiration of the nonpayment testing period does not necessarily result from an actual discharge of indebtedness. Free state tax return efile Code I — Other actual discharge before identifiable event. Free state tax return efile Code I is used to identify an actual cancellation of debt that occurs before any of the identifiable events described in codes A through H. Free state tax return efile Form 1099-C Reference Guide for Box 6 Identifiable Event Codes A Bankruptcy B Other judicial debt relief C Statute of limitations or expiration of deficiency period D Foreclosure election E Debt relief from probate or similar proceeding F By agreement G Decision or policy to discontinue collection H Expiration of nonpayment testing period I Other actual discharge before identifiable event Even if you did not receive a Form 1099-C, you must report canceled debt as gross income on your tax return unless one of the exceptions or exclusions described later applies. Free state tax return efile Amount of canceled debt. Free state tax return efile    The amount in box 2 of Form 1099-C may represent some or all of the debt that has been canceled or treated as canceled. Free state tax return efile The amount in box 2 will include principal and may include interest and other nonprincipal amounts (such as fees or penalties). Free state tax return efile Unless you meet one of the exceptions or exclusions discussed later, the amount of the debt that has been canceled is ordinary income and must be reported on the appropriate form as discussed earlier. Free state tax return efile Interest included in canceled debt. Free state tax return efile    If any interest is included in the amount of canceled debt in box 2, it will be shown in box 3. Free state tax return efile Whether the interest portion of the canceled debt must be included in your income depends on whether the interest would be deductible if you paid it. Free state tax return efile See Deductible Debt under Exceptions, later. Free state tax return efile Persons who each receive a Form 1099-C showing the full amount of debt. Free state tax return efile    If you and another person were jointly and severally liable for a canceled debt, each of you may get a Form 1099-C showing the entire amount of the canceled debt. Free state tax return efile However, you may not have to report that entire amount as income. Free state tax return efile The amount, if any, you must report depends on all the facts and circumstances, including: State law, The amount of debt proceeds each person received, How much of any interest deduction from the debt was claimed by each person, How much of the basis of any co-owned property bought with the debt proceeds was allocated to each co-owner, and Whether the canceled debt qualifies for any of the exceptions or exclusions described in this publication. Free state tax return efile See Example 3 under Insolvency, later. Free state tax return efile Discounts and loan modifications If a lender discounts (reduces) the principal balance of a loan because you pay it off early, or agrees to a loan modification (a “workout”) that includes a reduction in the principal balance of a loan, the amount of the discount or the amount of principal reduction is canceled debt. Free state tax return efile However, if the debt is nonrecourse and you did not retain the collateral, you do not have cancellation of the debt income. Free state tax return efile The amount of the canceled debt must be included in income unless one of the exceptions or exclusions described later applies. Free state tax return efile For more details, see Exceptions and Exclusions, later. Free state tax return efile Sales or other dispositions (such as foreclosures and repossessions) Recourse debt. Free state tax return efile   If you owned property that was subject to a recourse debt in excess of the FMV of the property, the lender's foreclosure or repossession of the property is treated as a sale or disposition of the property by you and may result in your realization of gain or loss. Free state tax return efile The gain or loss on the disposition of the property is measured by the difference between the FMV of the property at the time of the disposition and your adjusted basis (usually your cost) in the property. Free state tax return efile The character of the gain or loss (such as ordinary or capital) is determined by the character of the property. Free state tax return efile If the lender forgives all or part of the amount of the debt in excess of the FMV of the property, the cancellation of the excess debt may result in ordinary income. Free state tax return efile The ordinary income from the cancellation of debt (the excess of the canceled debt over the FMV of the property) must be included in your gross income reported on your tax return unless one of the exceptions or exclusions described later applies. Free state tax return efile For more details, see Exceptions and Exclusions, later. Free state tax return efile Nonrecourse debt. Free state tax return efile   If you owned property that was subject to a nonrecourse debt in excess of the FMV of the property, the lender's foreclosure on the property does not result in ordinary income from the cancellation of debt. Free state tax return efile The entire amount of the nonrecourse debt is treated as an amount realized on the disposition of the property. Free state tax return efile The gain or loss on the disposition of the property is measured by the difference between the total amount realized (the entire amount of the nonrecourse debt plus the amount of cash and the FMV of any property received) and your adjusted basis in the property. Free state tax return efile The character of the gain or loss is determined by the character of the property. Free state tax return efile More information. Free state tax return efile    See Publications 523, 544, and 551, and chapter 2 of this publication for more details. Free state tax return efile Abandonments Recourse debt. Free state tax return efile   If you abandon property that secures a debt for which you are personally liable (recourse debt) and the debt is canceled, you will realize ordinary income equal to the canceled debt. Free state tax return efile You must report this income on your tax return unless one of the exceptions or exclusions described later applies. Free state tax return efile For more details, see Exceptions and Exclusions, later. Free state tax return efile This income is separate from any amount realized from the abandonment of the property. Free state tax return efile For more details, see chapter 3. Free state tax return efile Nonrecourse debt. Free state tax return efile   If you abandon property that secures a debt for which you are not personally liable (nonrecourse debt), you may realize gain or loss but will not have cancellation of indebtedness income. Free state tax return efile Stockholder debt If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution. Free state tax return efile For more information, see Publication 542, Corporations. Free state tax return efile Prev  Up  Next   Home   More Online Publications