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2011 Income Tax Forms

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2011 Income Tax Forms

2011 income tax forms Publication 970 - Additional Material Table of Contents AppendicesAppendix A. 2011 income tax forms Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. 2011 income tax forms Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. 2011 income tax forms Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. 2011 income tax forms It is intended only as a guide. 2011 income tax forms Look in this publication for more complete information. 2011 income tax forms   Appendix A. 2011 income tax forms Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). 2011 income tax forms Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. 2011 income tax forms Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. 2011 income tax forms Sean enrolled as a full-time graduate student in August 2013 at California State College. 2011 income tax forms He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. 2011 income tax forms His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. 2011 income tax forms Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. 2011 income tax forms In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. 2011 income tax forms California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. 2011 income tax forms California State College reports amounts billed in 2013 instead of amounts paid during 2013. 2011 income tax forms In completing Form 8863, the Joneses use the amounts they paid. 2011 income tax forms Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. 2011 income tax forms Dave and Valerie figure their education credits by completing Form 8863. 2011 income tax forms They begin Form 8863 on page 2 before completing Part I on page 1. 2011 income tax forms Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. 2011 income tax forms The Joneses decide to complete Part III for Carey first, as shown later. 2011 income tax forms They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. 2011 income tax forms The Joneses complete a separate Part III for their son Sean. 2011 income tax forms They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. 2011 income tax forms They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. 2011 income tax forms Once they have completed Part III for each student, they figure their credits. 2011 income tax forms The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. 2011 income tax forms They enter the amount from line 8, $1,000, on line 66 of their Form 1040. 2011 income tax forms The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). 2011 income tax forms They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. 2011 income tax forms They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. 2011 income tax forms The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. 2011 income tax forms The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. 2011 income tax forms They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. 2011 income tax forms This image is too large to be displayed in the current screen. 2011 income tax forms Please click the link to view the image. 2011 income tax forms Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. 2011 income tax forms Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. 2011 income tax forms Less adjustments:     a. 2011 income tax forms Tax-free educational assistance received in 2013 allocable to the academic period   0     b. 2011 income tax forms Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. 2011 income tax forms Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. 2011 income tax forms Total adjustments (add lines 2a, 2b, and 2c) 0 4. 2011 income tax forms Adjusted qualified education expenses. 2011 income tax forms Subtract line 3 from line 1. 2011 income tax forms If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. 2011 income tax forms Please click the link to view the image. 2011 income tax forms Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. 2011 income tax forms Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. 2011 income tax forms Less adjustments:     a. 2011 income tax forms Tax-free educational assistance received in 2013 allocable to the academic period   0     b. 2011 income tax forms Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. 2011 income tax forms Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. 2011 income tax forms Total adjustments (add lines 2a, 2b, and 2c) 0 4. 2011 income tax forms Adjusted qualified education expenses. 2011 income tax forms Subtract line 3 from line 1. 2011 income tax forms If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. 2011 income tax forms Enter the amount from Form 8863, line 18 1. 2011 income tax forms 1,190 2. 2011 income tax forms Enter the amount from Form 8863, line 9 2. 2011 income tax forms 1,500 3. 2011 income tax forms Add lines 1 and 2 3. 2011 income tax forms 2,690 4. 2011 income tax forms Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. 2011 income tax forms 1,000 5. 2011 income tax forms Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. 2011 income tax forms 0 6. 2011 income tax forms Subtract line 5 from line 4 6. 2011 income tax forms 1,000 7. 2011 income tax forms   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. 2011 income tax forms 1,000 This image is too large to be displayed in the current screen. 2011 income tax forms Please click the link to view the image. 2011 income tax forms Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. 2011 income tax forms Please click the link to view the image. 2011 income tax forms Carey Jones page 2 This image is too large to be displayed in the current screen. 2011 income tax forms Please click the link to view the image. 2011 income tax forms Filled-in Form 8863 Jones page 2 Appendix B. 2011 income tax forms Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. 2011 income tax forms See the text for definitions and details. 2011 income tax forms Do not rely on this chart alone. 2011 income tax forms    Caution:You generally cannot claim more than one benefit for the same education expense. 2011 income tax forms   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. 2011 income tax forms    40% of the credit may be refundable (limited to $1,000 per student). 2011 income tax forms Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. 2011 income tax forms , that must be paid to the educational institution, etc. 2011 income tax forms , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. 2011 income tax forms   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. 2011 income tax forms Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. 2011 income tax forms For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. 2011 income tax forms For each term listed below that has more than one definition, the definition for each education benefit is listed. 2011 income tax forms Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 2011 income tax forms If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 2011 income tax forms Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. 2011 income tax forms They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. 2011 income tax forms For information on a specific benefit, see the appropriate chapter in this publication. 2011 income tax forms Candidate for a degree:   A student who meets either of the following requirements. 2011 income tax forms Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. 2011 income tax forms Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. 2011 income tax forms Eligible educational institution:    American opportunity credit. 2011 income tax forms Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 2011 income tax forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 income tax forms Coverdell education savings account (ESA). 2011 income tax forms Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 2011 income tax forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 income tax forms Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. 2011 income tax forms Education savings bond program. 2011 income tax forms Same as American opportunity credit in this category. 2011 income tax forms IRA, early distributions from. 2011 income tax forms Same as American opportunity credit in this category. 2011 income tax forms Lifetime learning credit. 2011 income tax forms Same as American opportunity credit in this category. 2011 income tax forms Qualified tuition program (QTP). 2011 income tax forms Same as American opportunity credit in this category. 2011 income tax forms Scholarships and fellowships. 2011 income tax forms An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2011 income tax forms Student loan, cancellation of. 2011 income tax forms Same as Scholarships and fellowships in this category. 2011 income tax forms Student loan interest deduction. 2011 income tax forms Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 2011 income tax forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 income tax forms Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. 2011 income tax forms Tuition and fees deduction. 2011 income tax forms Same as American opportunity credit in this category. 2011 income tax forms Eligible student:    American opportunity credit. 2011 income tax forms A student who meets all of the following requirements for the tax year for which the credit is being determined. 2011 income tax forms Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. 2011 income tax forms Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). 2011 income tax forms For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. 2011 income tax forms Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. 2011 income tax forms Lifetime learning credit. 2011 income tax forms A student who is enrolled in one or more courses at an eligible educational institution. 2011 income tax forms Student loan interest deduction. 2011 income tax forms A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. 2011 income tax forms Tuition and fees deduction. 2011 income tax forms A student who is enrolled in one or more courses at an eligible educational institution. 2011 income tax forms Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. 2011 income tax forms Modified adjusted gross income (MAGI):    American opportunity credit. 2011 income tax forms Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 2011 income tax forms Coverdell education savings account (ESA). 2011 income tax forms Same as American opportunity credit in this category. 2011 income tax forms Education savings bond program. 2011 income tax forms Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. 2011 income tax forms Lifetime learning credit. 2011 income tax forms Same as American opportunity credit in this category. 2011 income tax forms Student loan interest deduction. 2011 income tax forms Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 2011 income tax forms Tuition and fees deduction. 2011 income tax forms Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 2011 income tax forms Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. 2011 income tax forms Qualified education expenses:   See pertinent chapter for specific items. 2011 income tax forms    American opportunity credit. 2011 income tax forms Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. 2011 income tax forms Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. 2011 income tax forms Does not include expenses for room and board. 2011 income tax forms Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. 2011 income tax forms Coverdell education savings account (ESA). 2011 income tax forms Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. 2011 income tax forms Many specialized expenses included for K–12. 2011 income tax forms Also includes expenses for special needs services and contribution to qualified tuition program (QTP). 2011 income tax forms Education savings bond program. 2011 income tax forms Tuition and fees required to enroll at or attend an eligible educational institution. 2011 income tax forms Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). 2011 income tax forms Does not include expenses for room and board. 2011 income tax forms Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. 2011 income tax forms IRA, early distributions from. 2011 income tax forms Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. 2011 income tax forms Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 2011 income tax forms Lifetime learning credit. 2011 income tax forms Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 2011 income tax forms Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 2011 income tax forms Does not include expenses for room and board. 2011 income tax forms Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. 2011 income tax forms Qualified tuition program (QTP). 2011 income tax forms Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. 2011 income tax forms Includes expenses for special needs services and computer access. 2011 income tax forms Scholarships and fellowships. 2011 income tax forms Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 2011 income tax forms Course-related items must be required of all students in the course of instruction. 2011 income tax forms Student loan interest deduction. 2011 income tax forms Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). 2011 income tax forms Tuition and fees deduction. 2011 income tax forms Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 2011 income tax forms Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 2011 income tax forms Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. 2011 income tax forms To include as tax on your current year's return an amount allowed as a credit in a prior year. 2011 income tax forms Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. 2011 income tax forms Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. 2011 income tax forms Prev  Up  Next   Home   More Online Publications
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The 2011 Income Tax Forms

2011 income tax forms Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 2011 income tax forms Tax questions. 2011 income tax forms Useful Items - You may want to see: Reminders Future developments. 2011 income tax forms  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. 2011 income tax forms irs. 2011 income tax forms gov/pub536. 2011 income tax forms Photographs of missing children. 2011 income tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 income tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 income tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 income tax forms Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). 2011 income tax forms An NOL year is the year in which an NOL occurs. 2011 income tax forms You can use an NOL by deducting it from your income in another year or years. 2011 income tax forms What this publication covers. 2011 income tax forms   This publication discusses NOLs for individuals, estates, and trusts. 2011 income tax forms It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. 2011 income tax forms To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. 2011 income tax forms A loss from operating a business is the most common reason for an NOL. 2011 income tax forms Partnerships and S corporations generally cannot use an NOL. 2011 income tax forms However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. 2011 income tax forms Keeping records. 2011 income tax forms   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. 2011 income tax forms    You should attach all required documents to the Form 1045 or Form 1040X. 2011 income tax forms For details, see the instructions for Form 1045 or Form 1040X. 2011 income tax forms What is not covered in this publication?   The following topics are not covered in this publication. 2011 income tax forms Bankruptcies. 2011 income tax forms See Publication 908, Bankruptcy Tax Guide. 2011 income tax forms NOLs of corporations. 2011 income tax forms See Publication 542, Corporations. 2011 income tax forms Section references. 2011 income tax forms   Section references are to the Internal Revenue Code unless otherwise noted. 2011 income tax forms Comments and suggestions. 2011 income tax forms   We welcome your comments about this publication and your suggestions for future editions. 2011 income tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 income tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 income tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 income tax forms   You can send your comments from www. 2011 income tax forms irs. 2011 income tax forms gov/formspubs/. 2011 income tax forms Click on “More Information. 2011 income tax forms ” and then on “Comment on Tax Forms and Publications. 2011 income tax forms ”   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. 2011 income tax forms Ordering forms and publications. 2011 income tax forms   Visit www. 2011 income tax forms irs. 2011 income tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 income tax forms Internal Revenue Service 1201 N. 2011 income tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 income tax forms   If you have a tax question, check the information available on IRS. 2011 income tax forms gov or call 1-800-829-1040. 2011 income tax forms We cannot answer tax questions sent to either of the above addresses. 2011 income tax forms Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. 2011 income tax forms S. 2011 income tax forms Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. 2011 income tax forms Prev  Up  Next   Home   More Online Publications