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Taxact 2011 Free

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Taxact 2011 Free

Taxact 2011 free 29. Taxact 2011 free   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). Taxact 2011 free Los temas abarcan: Quién está sujeto al límite. Taxact 2011 free Qué deducciones detalladas están limitadas. Taxact 2011 free Cómo calcular el límite. Taxact 2011 free Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. Taxact 2011 free ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. Taxact 2011 free El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). Taxact 2011 free ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. Taxact 2011 free Intereses pagados —líneas 10,11,12 y 13. Taxact 2011 free Donaciones a organizaciones caritativas —línea 19. Taxact 2011 free Gastos laborales y determinadas deducciones misceláneas —línea 27. Taxact 2011 free Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. Taxact 2011 free ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. Taxact 2011 free Sin embargo, igualmente están sujetas a otros límites aplicables. Taxact 2011 free Gastos médicos y dentales —línea 4. Taxact 2011 free Gastos de intereses de inversión —línea 14. Taxact 2011 free Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. Taxact 2011 free Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. Taxact 2011 free Pérdidas por apuestas y juegos de azar —línea 28. Taxact 2011 free ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. Taxact 2011 free Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. Taxact 2011 free Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. Taxact 2011 free ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. Taxact 2011 free Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). Taxact 2011 free Hoja de trabajo de deducciones detalladas. Taxact 2011 free   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. Taxact 2011 free Anote el resultado en la línea 29 del Anexo A (Formulario 1040). Taxact 2011 free Guarde la hoja de trabajo con su documentación. Taxact 2011 free Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. Taxact 2011 free Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). Taxact 2011 free Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. Taxact 2011 free Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. Taxact 2011 free Tienen ingresos brutos ajustados de $325,500 en la línea 38. Taxact 2011 free Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. Taxact 2011 free Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. Taxact 2011 free Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). Taxact 2011 free Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). Taxact 2011 free Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Mississippi Department of Agriculture and Commerce

Website: Mississippi Department of Agriculture and Commerce

Address: Mississippi Department of Agriculture and Commerce
Bureau of Regulatory Services Consumer Protection
PO Box 1609
Jackson, MS 39215

Phone Number: 601-359-1148

Mississippi Office of the Attorney General

Website: Mississippi Office of the Attorney General

Address: Mississippi Office of the Attorney General
Consumer Protection Division
PO Box 22947
Jackson, MS 39225-2947

Phone Number: 601-359-4230

Toll-free: 1-800-281-4418 (MS)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking and Consumer Finance

Website: Department of Banking and Consumer Finance

Address: Department of Banking and Consumer Finance
901 Woolfolk Building, Suite A
501 N. West St.
Jackson, MS 39201

Phone Number: 601-359-1031

Toll-free: 1-800-844-2499 (MS)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
PO Box 79
Jackson, MS 39205-0079

Phone Number: 601-359-3569

Toll-free: 1-800-562-2957 (MS)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Secretary of State

Website: Secretary of State

Address: Secretary of State
Securities Division
PO Box 136
Jackson, MS 39205-0136

Phone Number: 601-359-1334

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
P.O. Box 1174
Jackson, MS 39215

Phone Number: 601-961-5430 (Central District) 601-961-5440 (Southern District) 601-961-5450 (Northern District)

Toll-free: 1-800-356-6429 (Southern District) 1-800-356-6430 (Central District) 1-800-356-6428 (Northern District)

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The Taxact 2011 Free

Taxact 2011 free Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Appendix A Please click here for the text description of the image. Taxact 2011 free Table A-1 and A-2 Please click here for the text description of the image. Taxact 2011 free Table A-3 and A-4 Please click here for the text description of the image. Taxact 2011 free Table A-5 and A-6 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-7 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-8 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-8 (continued) This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-9 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-9 (continued) This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-10 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A–10 (continued) This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-11 Please click here for the text description of the image. Taxact 2011 free Table A-11 (continued) This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-12 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-12 (continued) This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-13, A-14 and A-14 (continued. Taxact 2011 free 1) Please click here for the text description of the image. Taxact 2011 free Table A-14 (continued. Taxact 2011 free 2) Please click here for the text description of the image. Taxact 2011 free Table A-15 Please click here for the text description of the image. Taxact 2011 free Table A-15 (continued) Please click here for the text description of the image. Taxact 2011 free Table A-16 Please click here for the text description of the image. Taxact 2011 free Table A-16 (continued) This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-17 Please click here for the text description of the image. Taxact 2011 free Table A-17 (continued) Please click here for the text description of the image. Taxact 2011 free Table A-18 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-18 (continued) This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table A-19 and Table A-20 Please click here for the text description of the image. Taxact 2011 free Quality Indian Reservation Property Tables Please click here for the text description of the image. Taxact 2011 free Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Taxact 2011 free The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Taxact 2011 free It is shown as Table B-1. Taxact 2011 free The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Taxact 2011 free It is shown as Table B-2. Taxact 2011 free How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Taxact 2011 free Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Taxact 2011 free However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Taxact 2011 free Use the tables in the order shown below to determine the recovery period of your depreciable property. Taxact 2011 free Table B-1. Taxact 2011 free   Check Table B-1 for a description of the property. Taxact 2011 free If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Taxact 2011 free If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Taxact 2011 free If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Taxact 2011 free If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Taxact 2011 free Tax-exempt use property subject to a lease. Taxact 2011 free   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Taxact 2011 free Table B-2. Taxact 2011 free   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Taxact 2011 free Property not in either table. Taxact 2011 free   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Taxact 2011 free This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Taxact 2011 free See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Taxact 2011 free Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Taxact 2011 free Qualified rent-to-own property. Taxact 2011 free A motorsport entertainment complex placed in service before January 1, 2014. Taxact 2011 free Any retail motor fuels outlet. Taxact 2011 free Any qualified leasehold improvement property placed in service before January 1, 2014. Taxact 2011 free Any qualified restaurant property placed in service before January 1, 2014. Taxact 2011 free Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Taxact 2011 free Any water utility property. Taxact 2011 free Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Taxact 2011 free Natural gas gathering and distribution lines placed in service after April 11, 2005. Taxact 2011 free Example 1. Taxact 2011 free Richard Green is a paper manufacturer. Taxact 2011 free During the year, he made substantial improvements to the land on which his paper plant is located. Taxact 2011 free He checks Table B-1 and finds land improvements under asset class 00. Taxact 2011 free 3. Taxact 2011 free He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Taxact 2011 free 1, Manufacture of Pulp and Paper. Taxact 2011 free He uses the recovery period under this asset class because it specifically includes land improvements. Taxact 2011 free The land improvements have a 13-year class life and a 7-year recovery period for GDS. Taxact 2011 free If he elects to use ADS, the recovery period is 13 years. Taxact 2011 free If Richard only looked at Table B-1, he would select asset class 00. Taxact 2011 free 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Taxact 2011 free Example 2. Taxact 2011 free Sam Plower produces rubber products. Taxact 2011 free During the year, he made substantial improvements to the land on which his rubber plant is located. Taxact 2011 free He checks Table B-1 and finds land improvements under asset class 00. Taxact 2011 free 3. Taxact 2011 free He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Taxact 2011 free 1, Manufacture of Rubber Products. Taxact 2011 free Reading the headings and descriptions under asset class 30. Taxact 2011 free 1, Sam finds that it does not include land improvements. Taxact 2011 free Therefore, Sam uses the recovery period under asset class 00. Taxact 2011 free 3. Taxact 2011 free The land improvements have a 20-year class life and a 15-year recovery period for GDS. Taxact 2011 free If he elects to use ADS, the recovery period is 20 years. Taxact 2011 free Example 3. Taxact 2011 free Pam Martin owns a retail clothing store. Taxact 2011 free During the year, she purchased a desk and a cash register for use in her business. Taxact 2011 free She checks Table B-1 and finds office furniture under asset class 00. Taxact 2011 free 11. Taxact 2011 free Cash registers are not listed in any of the asset classes in Table B-1. Taxact 2011 free She then checks Table B-2 and finds her activity, retail store, under asset class 57. Taxact 2011 free 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Taxact 2011 free This asset class does not specifically list office furniture or a cash register. Taxact 2011 free She looks back at Table B-1 and uses asset class 00. Taxact 2011 free 11 for the desk. Taxact 2011 free The desk has a 10-year class life and a 7-year recovery period for GDS. Taxact 2011 free If she elects to use ADS, the recovery period is 10 years. Taxact 2011 free For the cash register, she uses asset class 57. Taxact 2011 free 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Taxact 2011 free The cash register has a 9-year class life and a 5-year recovery period for GDS. Taxact 2011 free If she elects to use the ADS method, the recovery period is 9 years. Taxact 2011 free This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table B-1 Please click here for the text description of the image. Taxact 2011 free Table B-2 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table B-2 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table B-2 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table B-2 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table B-2 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table B-2 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table B-2 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table B-2 This image is too large to be displayed in the current screen. Taxact 2011 free Please click the link to view the image. Taxact 2011 free Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications