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140ez140ez Publication 584 - Main Content Table of Contents LossesCost or other basis. 140ez Fair market value. 140ez Exception for personal-use real property. 140ez More information. 140ez Comments and SuggestionsOrdering forms and publications. 140ez Tax questions. 140ez How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 140ez Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. 140ez However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. 140ez Any reimbursement you receive will reduce the loss. 140ez If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. 140ez Amount of loss. 140ez You figure the amount of your loss using the following steps. 140ez Determine your cost or other basis in the property before the casualty or theft. 140ez Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. 140ez (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. 140ez ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. 140ez Apply the deduction limits, discussed later, to determine the amount of your deductible loss. 140ez Cost or other basis. 140ez Cost or other basis usually means original cost plus improvements. 140ez If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 140ez 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, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 140ez Fair market value. 140ez FMV 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. 140ez When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. 140ez Separate computations. 140ez Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. 140ez Then combine the losses to determine the total loss from that casualty or theft. 140ez Exception for personal-use real property. 140ez In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. 140ez Figure the loss using the smaller of the following. 140ez The decrease in FMV of the entire property. 140ez The adjusted basis of the entire property. 140ez Deduction limits. 140ez After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. 140ez You do this on Form 4684, section A. 140ez If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. 140ez You must reduce each casualty or theft loss by $100 ($100 rule). 140ez You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). 140ez More information. 140ez For more information about the deduction limits, see Publication 547. 140ez When your loss is deductible. 140ez You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. 140ez You can generally deduct a theft loss only in the year you discovered your property was stolen. 140ez However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. 140ez For details, see Disaster Area Losses in Publication 547. 140ez Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 140ez 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. 140ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 140ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 140ez You can email us at taxforms@irs. 140ez gov. 140ez Please put “Publications Comment” on the subject line. 140ez You can also send us comments from www. 140ez irs. 140ez gov/formspubs. 140ez Select “Comment on Tax Forms and Publications” under “Information about. 140ez ” 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. 140ez Ordering forms and publications. 140ez Visit www. 140ez irs. 140ez 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. 140ez Internal Revenue Service 1201 N. 140ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 140ez If you have a tax question, check the information available on IRS. 140ez gov or call 1-800-829-1040. 140ez We cannot answer tax questions sent to either of the above addresses. 140ez 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. 140ez By selecting the method that is best for you, you will have quick and easy access to tax help. 140ez Free help with your return. 140ez Free help in preparing your return is available nationwide from IRS-certified volunteers. 140ez 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. 140ez 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. 140ez To find the nearest VITA or TCE site, visit IRS. 140ez gov or call 1-800-906-9887 or 1-800-829-1040. 140ez As part of the TCE program, AARP offers the Tax-Aide counseling program. 140ez To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 140ez aarp. 140ez org/money/taxaide. 140ez For more information on these programs, go to IRS. 140ez gov and enter keyword “VITA” in the upper right-hand corner. 140ez Internet. 140ez You can access the IRS website at IRS. 140ez gov 24 hours a day, 7 days a week to: E-file your return. 140ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 140ez Check the status of your 2011 refund. 140ez Go to IRS. 140ez gov and click on Where's My Refund. 140ez 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. 140ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 140ez 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. 140ez Download forms, including talking tax forms, instructions, and publications. 140ez Order IRS products online. 140ez Research your tax questions online. 140ez Search publications online by topic or keyword. 140ez Use the online Internal Revenue Code, regulations, or other official guidance. 140ez View Internal Revenue Bulletins (IRBs) published in the last few years. 140ez Figure your withholding allowances using the withholding calculator online at www. 140ez irs. 140ez gov/individuals. 140ez Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 140ez irs. 140ez gov/individuals. 140ez Sign up to receive local and national tax news by email. 140ez Get information on starting and operating a small business. 140ez Phone. 140ez Many services are available by phone. 140ez Ordering forms, instructions, and publications. 140ez Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 140ez You should receive your order within 10 days. 140ez Asking tax questions. 140ez Call the IRS with your tax questions at 1-800-829-1040. 140ez Solving problems. 140ez You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 140ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 140ez Call your local Taxpayer Assistance Center for an appointment. 140ez To find the number, go to www. 140ez irs. 140ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 140ez TTY/TDD equipment. 140ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 140ez TeleTax topics. 140ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 140ez Refund information. 140ez To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 140ez 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. 140ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 140ez 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. 140ez 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. 140ez Other refund information. 140ez To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 140ez Evaluating the quality of our telephone services. 140ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 140ez One method is for a second IRS representative to listen in on or record random telephone calls. 140ez Another is to ask some callers to complete a short survey at the end of the call. 140ez Walk-in. 140ez Many products and services are available on a walk-in basis. 140ez Products. 140ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 140ez 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. 140ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 140ez Services. 140ez You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 140ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 140ez 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. 140ez No appointment is necessary—just walk in. 140ez If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 140ez A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 140ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 140ez All other issues will be handled without an appointment. 140ez To find the number of your local office, go to www. 140ez irs. 140ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 140ez Mail. 140ez You can send your order for forms, instructions, and publications to the address below. 140ez You should receive a response within 10 days after your request is received. 140ez Internal Revenue Service 1201 N. 140ez Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 140ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. 140ez Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 140ez 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. 140ez Remember, the worst thing you can do is nothing at all. 140ez 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. 140ez You face (or your business is facing) an immediate threat of adverse action. 140ez 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. 140ez If you qualify for our help, we’ll do everything we can to get your problem resolved. 140ez You will be assigned to one advocate who will be with you at every turn. 140ez We have offices in every state, the District of Columbia, and Puerto Rico. 140ez Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 140ez And our services are always free. 140ez As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 140ez Our tax toolkit at www. 140ez TaxpayerAdvocate. 140ez irs. 140ez gov can help you understand these rights. 140ez 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. 140ez irs. 140ez gov/advocate. 140ez You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 140ez TAS also handles large-scale or systemic problems that affect many taxpayers. 140ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 140ez irs. 140ez gov/advocate. 140ez Low Income Taxpayer Clinics (LITCs). 140ez Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 140ez Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 140ez 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. 140ez Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 140ez For more information and to find a clinic near you, see the LITC page on www. 140ez irs. 140ez gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 140ez This publication is also available by calling 1-800-829-3676 or at your local IRS office. 140ez Free tax services. 140ez Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 140ez Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 140ez The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 140ez The majority of the information and services listed in this publication are available to you free of charge. 140ez If there is a fee associated with a resource or service, it is listed in the publication. 140ez Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 140ez DVD for tax products. 140ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 140ez Prior-year forms, instructions, and publications. 140ez Tax Map: an electronic research tool and finding aid. 140ez Tax law frequently asked questions. 140ez Tax Topics from the IRS telephone response system. 140ez Internal Revenue Code—Title 26 of the U. 140ez S. 140ez Code. 140ez Links to other Internet based Tax Research Materials. 140ez Fill-in, print, and save features for most tax forms. 140ez Internal Revenue Bulletins. 140ez Toll-free and email technical support. 140ez Two releases during the year. 140ez – The first release will ship the beginning of January 2012. 140ez – The final release will ship the beginning of March 2012. 140ez Purchase the DVD from National Technical Information Service (NTIS) at www. 140ez irs. 140ez 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). 140ez Prev Up Next Home More Online Publications
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