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Can I File My State Taxes Online For Free

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Can I File My State Taxes Online For Free

Can i file my state taxes online for free Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Can i file my state taxes online for free Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Can i file my state taxes online for free Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Can i file my state taxes online for free Any forgiven tax liability owed to the IRS will not have to be paid. Can i file my state taxes online for free Any forgiven tax liability that has already been paid will be refunded. Can i file my state taxes online for free (See Refund of Taxes Paid, later. Can i file my state taxes online for free ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Can i file my state taxes online for free Then read Amount of Tax Forgiven. Can i file my state taxes online for free Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Can i file my state taxes online for free Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Can i file my state taxes online for free See Minimum Amount of Relief later under Amount of Tax Forgiven. Can i file my state taxes online for free Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Can i file my state taxes online for free Oklahoma City attack. Can i file my state taxes online for free   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Can i file my state taxes online for free Example 1. Can i file my state taxes online for free A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Can i file my state taxes online for free His income tax is forgiven for 1994 and 1995. Can i file my state taxes online for free Example 2. Can i file my state taxes online for free A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Can i file my state taxes online for free She subsequently died of her wounds in 1996. Can i file my state taxes online for free Her income tax is forgiven for 1994, 1995, and 1996. Can i file my state taxes online for free September 11 attacks and anthrax attacks. Can i file my state taxes online for free   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Can i file my state taxes online for free Example 1. Can i file my state taxes online for free A Pentagon employee died in the September 11 attack. Can i file my state taxes online for free Her income tax is forgiven for 2000 and 2001. Can i file my state taxes online for free Example 2. Can i file my state taxes online for free A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Can i file my state taxes online for free His income tax liability is forgiven for 2000, 2001, and 2002. Can i file my state taxes online for free Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Can i file my state taxes online for free On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Can i file my state taxes online for free To figure the tax to be forgiven, use the following worksheets. Can i file my state taxes online for free Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Can i file my state taxes online for free Use Worksheet B for any eligible year the decedent filed a joint return. Can i file my state taxes online for free See the illustrated Worksheet B near the end of this publication. Can i file my state taxes online for free Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Can i file my state taxes online for free Instead, complete Worksheet C and file a return for the decedent's last tax year. Can i file my state taxes online for free See Minimum Amount of Relief, later. Can i file my state taxes online for free If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Can i file my state taxes online for free In English–7 a. Can i file my state taxes online for free m. Can i file my state taxes online for free to 10 p. Can i file my state taxes online for free m. Can i file my state taxes online for free local time. Can i file my state taxes online for free In Spanish–8 a. Can i file my state taxes online for free m. Can i file my state taxes online for free to 9:30 p. Can i file my state taxes online for free m. Can i file my state taxes online for free local time. Can i file my state taxes online for free Both spouses died. Can i file my state taxes online for free   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Can i file my state taxes online for free Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Can i file my state taxes online for free If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Can i file my state taxes online for free However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Can i file my state taxes online for free The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Can i file my state taxes online for free Residents of community property states. Can i file my state taxes online for free   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Can i file my state taxes online for free Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Can i file my state taxes online for free Worksheet B. Can i file my state taxes online for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i file my state taxes online for free 1       2 Enter the decedent's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 2       3 Enter the decedent's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 4       5 Subtract line 4 from line 3. Can i file my state taxes online for free 5       6 Enter the surviving spouse's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 6       7 Enter the surviving spouse's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i file my state taxes online for free 8       9 Subtract line 8 from line 7. Can i file my state taxes online for free 9       10 Add lines 5 and 9. Can i file my state taxes online for free 10       11 Enter the total tax from the joint return. Can i file my state taxes online for free See Table 1 on page 5 for the line number for years before 2002. Can i file my state taxes online for free 11       12 Add lines 4 and 8. Can i file my state taxes online for free 12       13 Subtract line 12 from line 11. Can i file my state taxes online for free 13       14 Divide line 5 by line 10. Can i file my state taxes online for free Enter the result as a decimal. Can i file my state taxes online for free 14       15 Tax to be forgiven. Can i file my state taxes online for free Multiply line 13 by line 14 and enter the result. Can i file my state taxes online for free 15       Note. Can i file my state taxes online for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i file my state taxes online for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i file my state taxes online for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i file my state taxes online for free The IRS will determine the amount to be refunded. Can i file my state taxes online for free Worksheet B. Can i file my state taxes online for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i file my state taxes online for free 1       2 Enter the decedent's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 2       3 Enter the decedent's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 4       5 Subtract line 4 from line 3. Can i file my state taxes online for free 5       6 Enter the surviving spouse's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 6       7 Enter the surviving spouse's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i file my state taxes online for free 8       9 Subtract line 8 from line 7. Can i file my state taxes online for free 9       10 Add lines 5 and 9. Can i file my state taxes online for free 10       11 Enter the total tax from the joint return. Can i file my state taxes online for free See Table 1 on page 5 for the line number for years before 2002. Can i file my state taxes online for free 11       12 Add lines 4 and 8. Can i file my state taxes online for free 12       13 Subtract line 12 from line 11. Can i file my state taxes online for free 13       14 Divide line 5 by line 10. Can i file my state taxes online for free Enter the result as a decimal. Can i file my state taxes online for free 14       15 Tax to be forgiven. Can i file my state taxes online for free Multiply line 13 by line 14 and enter the result. Can i file my state taxes online for free 15       Note. Can i file my state taxes online for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i file my state taxes online for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i file my state taxes online for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i file my state taxes online for free The IRS will determine the amount to be refunded. Can i file my state taxes online for free Instructions for Worksheet B Table 1. Can i file my state taxes online for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Can i file my state taxes online for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Can i file my state taxes online for free ** File Form 4506 to get a transcript of the decedent's account. Can i file my state taxes online for free Table 1. Can i file my state taxes online for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Can i file my state taxes online for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Can i file my state taxes online for free ** File Form 4506 to get a transcript of the decedent's account. Can i file my state taxes online for free Lines 2 and 6. Can i file my state taxes online for free   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Can i file my state taxes online for free   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Can i file my state taxes online for free Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Can i file my state taxes online for free Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Can i file my state taxes online for free   Allocate business deductions to the owner of the business. Can i file my state taxes online for free Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Can i file my state taxes online for free Lines 3 and 7. Can i file my state taxes online for free   Figure the total tax as if a separate return had been filed. Can i file my state taxes online for free The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Can i file my state taxes online for free When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Can i file my state taxes online for free   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Can i file my state taxes online for free If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Can i file my state taxes online for free Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Can i file my state taxes online for free Line 4. Can i file my state taxes online for free   Enter the total, if any, of the following taxes. Can i file my state taxes online for free Self-employment tax. Can i file my state taxes online for free Social security and Medicare tax on tip income not reported to employer. Can i file my state taxes online for free Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Can i file my state taxes online for free Tax on excess accumulation in qualified retirement plans. Can i file my state taxes online for free Household employment taxes. Can i file my state taxes online for free Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Can i file my state taxes online for free Tax on golden parachute payments. Can i file my state taxes online for free Minimum Amount of Relief The minimum amount of relief is $10,000. Can i file my state taxes online for free If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Can i file my state taxes online for free The IRS will refund the difference as explained under Refund of Taxes Paid. Can i file my state taxes online for free Use Worksheet C to figure the additional tax payment. Can i file my state taxes online for free But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Can i file my state taxes online for free Example 1. Can i file my state taxes online for free An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Can i file my state taxes online for free The $6,400 is eligible for forgiveness. Can i file my state taxes online for free The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Can i file my state taxes online for free Example 2. Can i file my state taxes online for free A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Can i file my state taxes online for free The IRS will treat $10,000 as a tax payment for 2001. Can i file my state taxes online for free Income received after date of death. Can i file my state taxes online for free   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Can i file my state taxes online for free Examples are the final paycheck or dividends on stock owned by the decedent. Can i file my state taxes online for free However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Can i file my state taxes online for free Nonqualifying income. Can i file my state taxes online for free   The following income is not exempt from tax. Can i file my state taxes online for free The tax on it is not eligible for forgiveness. Can i file my state taxes online for free Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Can i file my state taxes online for free Amounts that would not have been payable but for an action taken after September 11, 2001. Can i file my state taxes online for free The following are examples of nonqualifying income. Can i file my state taxes online for free Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Can i file my state taxes online for free Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Can i file my state taxes online for free Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Can i file my state taxes online for free Interest on savings bonds cashed by the beneficiary of the decedent. Can i file my state taxes online for free If you are responsible for the estate of a decedent, see Publication 559. Can i file my state taxes online for free Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Can i file my state taxes online for free Instructions for lines 2–9 of Worksheet C. Can i file my state taxes online for free   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Can i file my state taxes online for free To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Can i file my state taxes online for free Or, if special requirements are met, you can use the alternative computation instead. Can i file my state taxes online for free See Alternative computation, later. Can i file my state taxes online for free   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Can i file my state taxes online for free Use Form 1041 to figure what the taxable income would be without including the exempt income. Can i file my state taxes online for free Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Can i file my state taxes online for free Alternative computation. Can i file my state taxes online for free   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Can i file my state taxes online for free You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Can i file my state taxes online for free The estate claimed an income distribution deduction on line 18 (Form 1041). Can i file my state taxes online for free Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Can i file my state taxes online for free If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Can i file my state taxes online for free If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Can i file my state taxes online for free Complete the rest of Worksheet C to determine the additional payment allowed. Can i file my state taxes online for free Worksheet C. Can i file my state taxes online for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Can i file my state taxes online for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i file my state taxes online for free 1 Minimum relief amount. Can i file my state taxes online for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i file my state taxes online for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Can i file my state taxes online for free 3       4 Add lines 2 and 3. Can i file my state taxes online for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Can i file my state taxes online for free (See Income received after date of death on page 5. Can i file my state taxes online for free ) 5       6 Add lines 4 and 5. Can i file my state taxes online for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Can i file my state taxes online for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Can i file my state taxes online for free 8       9 Tax on exempt income. Can i file my state taxes online for free Subtract line 8 from line 7. Can i file my state taxes online for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i file my state taxes online for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i file my state taxes online for free 10       11 Add lines 9 and 10. Can i file my state taxes online for free 11   12 Additional payment allowed. Can i file my state taxes online for free If line 11 is $10,000 or more, enter -0- and stop here. Can i file my state taxes online for free No additional amount is allowed as a tax payment. Can i file my state taxes online for free Otherwise, subtract line 11 from line 1 and enter the result. Can i file my state taxes online for free 12   Note. Can i file my state taxes online for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i file my state taxes online for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i file my state taxes online for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i file my state taxes online for free Write "Sec. Can i file my state taxes online for free 692(d)(2) Payment" and the amount to the right of the entry space. Can i file my state taxes online for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i file my state taxes online for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i file my state taxes online for free Write “Sec. Can i file my state taxes online for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i file my state taxes online for free Worksheet C. Can i file my state taxes online for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Can i file my state taxes online for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i file my state taxes online for free 1 Minimum relief amount. Can i file my state taxes online for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i file my state taxes online for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Can i file my state taxes online for free 3       4 Add lines 2 and 3. Can i file my state taxes online for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Can i file my state taxes online for free (See Income received after date of death on page 5. Can i file my state taxes online for free ) 5       6 Add lines 4 and 5. Can i file my state taxes online for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Can i file my state taxes online for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Can i file my state taxes online for free 8       9 Tax on exempt income. Can i file my state taxes online for free Subtract line 8 from line 7. Can i file my state taxes online for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i file my state taxes online for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i file my state taxes online for free 10       11 Add lines 9 and 10. Can i file my state taxes online for free 11   12 Additional payment allowed. Can i file my state taxes online for free If line 11 is $10,000 or more, enter -0- and stop here. Can i file my state taxes online for free No additional amount is allowed as a tax payment. Can i file my state taxes online for free Otherwise, subtract line 11 from line 1 and enter the result. Can i file my state taxes online for free 12   Note. Can i file my state taxes online for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i file my state taxes online for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i file my state taxes online for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i file my state taxes online for free Write "Sec. Can i file my state taxes online for free 692(d)(2) Payment" and the amount to the right of the entry space. Can i file my state taxes online for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i file my state taxes online for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i file my state taxes online for free Write “Sec. Can i file my state taxes online for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i file my state taxes online for free Worksheet D. Can i file my state taxes online for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Can i file my state taxes online for free (See Income received after date of death on page 5. Can i file my state taxes online for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Can i file my state taxes online for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Can i file my state taxes online for free 5   6 Estate's tax on exempt income. Can i file my state taxes online for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Can i file my state taxes online for free Figure the total tax that would have been payable by all beneficiaries. Can i file my state taxes online for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Can i file my state taxes online for free Add the amounts by which each beneficiary's income tax is increased. Can i file my state taxes online for free 7   8 Add lines 6 and 7. Can i file my state taxes online for free Enter this amount on line 9 of Worksheet C. Can i file my state taxes online for free 8   Worksheet D. Can i file my state taxes online for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Can i file my state taxes online for free (See Income received after date of death on page 5. Can i file my state taxes online for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Can i file my state taxes online for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Can i file my state taxes online for free 5   6 Estate's tax on exempt income. Can i file my state taxes online for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Can i file my state taxes online for free Figure the total tax that would have been payable by all beneficiaries. Can i file my state taxes online for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Can i file my state taxes online for free Add the amounts by which each beneficiary's income tax is increased. Can i file my state taxes online for free 7   8 Add lines 6 and 7. Can i file my state taxes online for free Enter this amount on line 9 of Worksheet C. Can i file my state taxes online for free 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Can i file my state taxes online for free Income tax liabilities that have been paid. Can i file my state taxes online for free Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Can i file my state taxes online for free See Minimum Amount of Relief, earlier. Can i file my state taxes online for free Example 1. Can i file my state taxes online for free A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Can i file my state taxes online for free The total, $14,000, is eligible for tax forgiveness. Can i file my state taxes online for free However, he paid only $13,000 of that amount. Can i file my state taxes online for free The IRS will refund the $13,000 paid. Can i file my state taxes online for free Example 2. Can i file my state taxes online for free A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Can i file my state taxes online for free The child qualifies for the minimum relief of $10,000. Can i file my state taxes online for free The $10,000 is treated as a tax payment for 2001 and will be refunded. Can i file my state taxes online for free Period for filing a claim for credit or refund. Can i file my state taxes online for free   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Can i file my state taxes online for free For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Can i file my state taxes online for free To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Can i file my state taxes online for free Extension of time for victims of Oklahoma City attack. Can i file my state taxes online for free   The period described above has been extended for victims of the Oklahoma City attack. Can i file my state taxes online for free Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Can i file my state taxes online for free How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Can i file my state taxes online for free Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Can i file my state taxes online for free Return required but not yet filed. Can i file my state taxes online for free   File Form 1040 if the decedent was a U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen or resident. Can i file my state taxes online for free File Form 1040NR if the decedent was a nonresident alien. Can i file my state taxes online for free A nonresident alien is someone who is not a U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen or resident. Can i file my state taxes online for free Return required and already filed. Can i file my state taxes online for free   File a separate Form 1040X for each year you are claiming tax relief. Can i file my state taxes online for free Return not required and not filed. Can i file my state taxes online for free   File Form 1040 only for the year of death if the decedent was a U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen or resident. Can i file my state taxes online for free File Form 1040NR if the decedent was a nonresident alien. Can i file my state taxes online for free Return not required but already filed. Can i file my state taxes online for free   File Form 1040X only for the year of death. Can i file my state taxes online for free How to complete the returns. Can i file my state taxes online for free   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Can i file my state taxes online for free Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Can i file my state taxes online for free If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Can i file my state taxes online for free If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Can i file my state taxes online for free Also, please write one of the following across the top of page 1 of each return. Can i file my state taxes online for free KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Can i file my state taxes online for free ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Can i file my state taxes online for free If you need a copy, use Form 4506. Can i file my state taxes online for free The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Can i file my state taxes online for free Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Can i file my state taxes online for free Send Form 4506 to the address shown in the form instructions. Can i file my state taxes online for free Taxpayer identification number. Can i file my state taxes online for free   A taxpayer identification number must be furnished on the decedent's returns. Can i file my state taxes online for free This is usually the decedent's social security number (SSN). Can i file my state taxes online for free However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Can i file my state taxes online for free If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Can i file my state taxes online for free S. Can i file my state taxes online for free income tax return for any tax year, do not apply for an ITIN. Can i file my state taxes online for free You may claim a refund by filing Form 1040NR without an SSN or ITIN. Can i file my state taxes online for free Necessary Documents Please attach the following documents to the return or amended return. Can i file my state taxes online for free Proof of death. Can i file my state taxes online for free   Attach a copy of the death certificate. Can i file my state taxes online for free If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Can i file my state taxes online for free Form 1310. Can i file my state taxes online for free   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Can i file my state taxes online for free You are a surviving spouse filing an original or amended joint return with the decedent. Can i file my state taxes online for free You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Can i file my state taxes online for free A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Can i file my state taxes online for free A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Can i file my state taxes online for free      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Can i file my state taxes online for free Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Can i file my state taxes online for free Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Can i file my state taxes online for free Use one of the addresses shown below. Can i file my state taxes online for free Where you file the returns or claims depends on whether you use the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Postal Service or a private delivery service. Can i file my state taxes online for free Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Can i file my state taxes online for free U. Can i file my state taxes online for free S. Can i file my state taxes online for free Postal Service. Can i file my state taxes online for free   If you use the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Postal Service, file these returns and claims at the following address. Can i file my state taxes online for free Internal Revenue Service P. Can i file my state taxes online for free O. Can i file my state taxes online for free Box 4053 Woburn, MA 01888 Private delivery service. Can i file my state taxes online for free   Private delivery services cannot deliver items to P. Can i file my state taxes online for free O. Can i file my state taxes online for free boxes. Can i file my state taxes online for free If you use a private delivery service, file these returns and claims at the following address. Can i file my state taxes online for free Internal Revenue Service Stop 661 310 Lowell St. Can i file my state taxes online for free Andover, MA 01810 Designated private delivery services. Can i file my state taxes online for free   You can use the following private delivery services to file these returns and claims. Can i file my state taxes online for free Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Can i file my state taxes online for free DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Can i file my state taxes online for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Can i file my state taxes online for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Can i file my state taxes online for free M. Can i file my state taxes online for free , UPS Worldwide Express Plus, and UPS Worldwide Express. Can i file my state taxes online for free The private delivery service can tell you how to get written proof of the mailing date. Can i file my state taxes online for free Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Can i file my state taxes online for free September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Can i file my state taxes online for free Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Can i file my state taxes online for free These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Can i file my state taxes online for free No withholding applies to these payments. Can i file my state taxes online for free Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Can i file my state taxes online for free Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Can i file my state taxes online for free Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Can i file my state taxes online for free (A personal residence can be a rented residence or one you own. Can i file my state taxes online for free ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Can i file my state taxes online for free Qualified disaster relief payments also include the following. Can i file my state taxes online for free Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Can i file my state taxes online for free Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Can i file my state taxes online for free Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Can i file my state taxes online for free Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Can i file my state taxes online for free Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Can i file my state taxes online for free Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Can i file my state taxes online for free However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Can i file my state taxes online for free If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Can i file my state taxes online for free For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Can i file my state taxes online for free If that period has expired, you are granted an extension. Can i file my state taxes online for free You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Can i file my state taxes online for free On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Can i file my state taxes online for free 102(b)(2). Can i file my state taxes online for free ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Can i file my state taxes online for free The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Can i file my state taxes online for free Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Can i file my state taxes online for free Bureau of Justice Assistance payments. Can i file my state taxes online for free   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Can i file my state taxes online for free Government plan annuity. Can i file my state taxes online for free   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Can i file my state taxes online for free This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Can i file my state taxes online for free For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Can i file my state taxes online for free More information. Can i file my state taxes online for free   For more information, see Publication 559. Can i file my state taxes online for free Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Can i file my state taxes online for free The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Can i file my state taxes online for free If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Can i file my state taxes online for free Affected taxpayers. Can i file my state taxes online for free   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Can i file my state taxes online for free Any individual whose main home is located in a covered area (defined later). Can i file my state taxes online for free Any business entity or sole proprietor whose principal place of business is located in a covered area. Can i file my state taxes online for free Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Can i file my state taxes online for free The main home or principal place of business does not have to be located in the covered area. Can i file my state taxes online for free Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Can i file my state taxes online for free Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Can i file my state taxes online for free The spouse on a joint return with a taxpayer who is eligible for postponements. Can i file my state taxes online for free Any other person determined by the IRS to be affected by a terrorist attack. Can i file my state taxes online for free Covered area. Can i file my state taxes online for free   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Can i file my state taxes online for free Abatement of interest. Can i file my state taxes online for free   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Can i file my state taxes online for free Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Can i file my state taxes online for free You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Can i file my state taxes online for free The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Can i file my state taxes online for free The due date (with extensions) for the 2000 return. Can i file my state taxes online for free For more information about disaster area losses, see Publication 547. Can i file my state taxes online for free Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Can i file my state taxes online for free The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Can i file my state taxes online for free The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Can i file my state taxes online for free These credits may reduce or eliminate the estate tax due. Can i file my state taxes online for free A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Can i file my state taxes online for free Recovery from the September 11th Victim Compensation Fund. Can i file my state taxes online for free   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Can i file my state taxes online for free However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Can i file my state taxes online for free Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Can i file my state taxes online for free Which estates must file a return. Can i file my state taxes online for free   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Can i file my state taxes online for free Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Can i file my state taxes online for free Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Can i file my state taxes online for free S. Can i file my state taxes online for free Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Can i file my state taxes online for free Where to file. Can i file my state taxes online for free   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Can i file my state taxes online for free Internal Revenue Service E & G Department/Stop 824T 201 W. Can i file my state taxes online for free Rivercenter Blvd. Can i file my state taxes online for free Covington, KY 41011 More information. Can i file my state taxes online for free   For more information on the federal estate tax, see the instructions for Form 706. Can i file my state taxes online for free Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Can i file my state taxes online for free The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Can i file my state taxes online for free However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Can i file my state taxes online for free For information about these requirements, see Internal Revenue Code section 5891. Can i file my state taxes online for free Worksheet B Illustrated. Can i file my state taxes online for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i file my state taxes online for free 1 2000 2001   2 Enter the decedent's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 2 $17,259 $14,295   3 Enter the decedent's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 4 3,532 3,109   5 Subtract line 4 from line 3. Can i file my state taxes online for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions for line 2. Can i file my state taxes online for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i file my state taxes online for free 8 0 0   9 Subtract line 8 from line 7. Can i file my state taxes online for free 9 5,277 5,391   10 Add lines 5 and 9. Can i file my state taxes online for free 10 7,868 7,532   11 Enter the total tax from the joint return. Can i file my state taxes online for free See Table 1 on page 5 for the line number for years before 2002. Can i file my state taxes online for free 11 10,789 9,728   12 Add lines 4 and 8. Can i file my state taxes online for free 12 3,532 3,109   13 Subtract line 12 from line 11. Can i file my state taxes online for free 13 7,257 6,619   14 Divide line 5 by line 10. Can i file my state taxes online for free Enter the result as a decimal. Can i file my state taxes online for free 14 . Can i file my state taxes online for free 329 . Can i file my state taxes online for free 284   15 Tax to be forgiven. Can i file my state taxes online for free Multiply line 13 by line 14 and enter the result. Can i file my state taxes online for free 15 $2,388 $1,880   Note. Can i file my state taxes online for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i file my state taxes online for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i file my state taxes online for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i file my state taxes online for free The IRS will determine the amount to be refunded. Can i file my state taxes online for free Worksheet B Illustrated. Can i file my state taxes online for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i file my state taxes online for free 1 2000 2001   2 Enter the decedent's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 2 $17,259 $14,295   3 Enter the decedent's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 4 3,532 3,109   5 Subtract line 4 from line 3. Can i file my state taxes online for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions for line 2. Can i file my state taxes online for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i file my state taxes online for free 8 0 0   9 Subtract line 8 from line 7. Can i file my state taxes online for free 9 5,277 5,391   10 Add lines 5 and 9. Can i file my state taxes online for free 10 7,868 7,532   11 Enter the total tax from the joint return. Can i file my state taxes online for free See Table 1 on page 5 for the line number for years before 2002. Can i file my state taxes online for free 11 10,789 9,728   12 Add lines 4 and 8. Can i file my state taxes online for free 12 3,532 3,109   13 Subtract line 12 from line 11. Can i file my state taxes online for free 13 7,257 6,619   14 Divide line 5 by line 10. Can i file my state taxes online for free Enter the result as a decimal. Can i file my state taxes online for free 14 . Can i file my state taxes online for free 329 . Can i file my state taxes online for free 284   15 Tax to be forgiven. Can i file my state taxes online for free Multiply line 13 by line 14 and enter the result. Can i file my state taxes online for free 15 $2,388 $1,880   Note. Can i file my state taxes online for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i file my state taxes online for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i file my state taxes online for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i file my state taxes online for free The IRS will determine the amount to be refunded. Can i file my state taxes online for free Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Can i file my state taxes online for free They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Can i file my state taxes online for free The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Can i file my state taxes online for free After the husband died, his estate received income of $4,000. Can i file my state taxes online for free Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Can i file my state taxes online for free This net profit is exempt from income tax as explained earlier under Income received after date of death. Can i file my state taxes online for free The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Can i file my state taxes online for free To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Can i file my state taxes online for free She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Can i file my state taxes online for free To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Can i file my state taxes online for free To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Can i file my state taxes online for free   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Can i file my state taxes online for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Can i file my state taxes online for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i file my state taxes online for free 1 Minimum relief amount. Can i file my state taxes online for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i file my state taxes online for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Can i file my state taxes online for free 3 0     4 Add lines 2 and 3. Can i file my state taxes online for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Can i file my state taxes online for free (See Income received after date of death on page 5. Can i file my state taxes online for free ) 5 1,000     6 Add lines 4 and 5. Can i file my state taxes online for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Can i file my state taxes online for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Can i file my state taxes online for free 8 435     9 Tax on exempt income. Can i file my state taxes online for free Subtract line 8 from line 7. Can i file my state taxes online for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i file my state taxes online for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i file my state taxes online for free 10 4,268     11 Add lines 9 and 10. Can i file my state taxes online for free 11 $4,543 12 Additional payment allowed. Can i file my state taxes online for free If line 11 is $10,000 or more, enter -0- and stop here. Can i file my state taxes online for free No additional amount is allowed as a tax payment. Can i file my state taxes online for free Otherwise, subtract line 11 from line 1 and enter the result. Can i file my state taxes online for free 12 $5,457 Note. Can i file my state taxes online for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i file my state taxes online for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i file my state taxes online for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i file my state taxes online for free Write "Sec. Can i file my state taxes online for free 692(d)(2) Payment" and the amount to the right of the entry space. Can i file my state taxes online for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i file my state taxes online for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i file my state taxes online for free Write “Sec. Can i file my state taxes online for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i file my state taxes online for free Worksheet C Illustrated. Can i file my state taxes online for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Can i file my state taxes online for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i file my state taxes online for free 1 Minimum relief amount. Can i file my state taxes online for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i file my state taxes online for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Can i file my state taxes online for free 3 0     4 Add lines 2 and 3. Can i file my state taxes online for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Can i file my state taxes online for free (See Income received after date of death on page 5. Can i file my state taxes online for free ) 5 1,000     6 Add lines 4 and 5. Can i file my state taxes online for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Can i file my state taxes online for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Can i file my state taxes online for free 8 435     9 Tax on exempt income. Can i file my state taxes online for free Subtract line 8 from line 7. Can i file my state taxes online for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i file my state taxes online for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i file my state taxes online for free 10 4,268     11 Add lines 9 and 10. Can i file my state taxes online for free 11 $4,543 12 Additional payment allowed. Can i file my state taxes online for free If line 11 is $10,000 or more, enter -0- and stop here. Can i file my state taxes online for free No additional amount is allowed as a tax payment. Can i file my state taxes online for free Otherwise, subtract line 11 from line 1 and enter the result. Can i file my state taxes online for free 12 $5,457 Note. Can i file my state taxes online for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i file my state taxes online for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i file my state taxes online for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i file my state taxes online for free Write "Sec. Can i file my state taxes online for free 692(d)(2) Payment" and the amount to the right of the entry space. Can i file my state taxes online for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i file my state taxes online for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i file my state taxes online for free Write “Sec. Can i file my state taxes online for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i file my state taxes online for free Additional Worksheets The following additional worksheets are provided for your convenience. Can i file my state taxes online for free Worksheet A. Can i file my state taxes online for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Can i file my state taxes online for free 1       2 Enter the total tax from the decedent's income tax return. Can i file my state taxes online for free See Table 1 on page 5 for the line number for years before 2002. Can i file my state taxes online for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Can i file my state taxes online for free (These taxes are not eligible for forgiveness. Can i file my state taxes online for free )           a Self-employment tax. Can i file my state taxes online for free 3a         b Social security and Medicare tax on tip income not reported to employer. Can i file my state taxes online for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Can i file my state taxes online for free 3c         d Tax on excess accumulation in qualified retirement plans. Can i file my state taxes online for free 3d         e Household employment taxes. Can i file my state taxes online for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Can i file my state taxes online for free 3f         g Tax on golden parachute payments. Can i file my state taxes online for free 3g       4 Add lines 3a through 3g. Can i file my state taxes online for free 4       5 Tax to be forgiven. Can i file my state taxes online for free Subtract line 4 from line 2. Can i file my state taxes online for free 5       Note. Can i file my state taxes online for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Can i file my state taxes online for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i file my state taxes online for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Can i file my state taxes online for free The IRS will determine the amount to be refunded. Can i file my state taxes online for free Worksheet A. Can i file my state taxes online for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Can i file my state taxes online for free 1       2 Enter the total tax from the decedent's income tax return. Can i file my state taxes online for free See Table 1 on page 5 for the line number for years before 2002. Can i file my state taxes online for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Can i file my state taxes online for free (These taxes are not eligible for forgiveness. Can i file my state taxes online for free )           a Self-employment tax. Can i file my state taxes online for free 3a         b Social security and Medicare tax on tip income not reported to employer. Can i file my state taxes online for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Can i file my state taxes online for free 3c         d Tax on excess accumulation in qualified retirement plans. Can i file my state taxes online for free 3d         e Household employment taxes. Can i file my state taxes online for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Can i file my state taxes online for free 3f         g Tax on golden parachute payments. Can i file my state taxes online for free 3g       4 Add lines 3a through 3g. Can i file my state taxes online for free 4       5 Tax to be forgiven. Can i file my state taxes online for free Subtract line 4 from line 2. Can i file my state taxes online for free 5       Note. Can i file my state taxes online for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Can i file my state taxes online for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i file my state taxes online for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Can i file my state taxes online for free The IRS will determine the amount to be refunded. Can i file my state taxes online for free Worksheet B. Can i file my state taxes online for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i file my state taxes online for free 1       2 Enter the decedent's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 2       3 Enter the decedent's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 4       5 Subtract line 4 from line 3. Can i file my state taxes online for free 5       6 Enter the surviving spouse's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 6       7 Enter the surviving spouse's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i file my state taxes online for free 8       9 Subtract line 8 from line 7. Can i file my state taxes online for free 9       10 Add lines 5 and 9. Can i file my state taxes online for free 10       11 Enter the total tax from the joint return. Can i file my state taxes online for free See Table 1 on page 5 for the line number for years before 2002. Can i file my state taxes online for free 11       12 Add lines 4 and 8. Can i file my state taxes online for free 12       13 Subtract line 12 from line 11. Can i file my state taxes online for free 13       14 Divide line 5 by line 10. Can i file my state taxes online for free Enter the result as a decimal. Can i file my state taxes online for free 14       15 Tax to be forgiven. Can i file my state taxes online for free Multiply line 13 by line 14 and enter the result. Can i file my state taxes online for free 15       Note. Can i file my state taxes online for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i file my state taxes online for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i file my state taxes online for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i file my state taxes online for free The IRS will determine the amount to be refunded. Can i file my state taxes online for free Worksheet B. Can i file my state taxes online for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Can i file my state taxes online for free 1       2 Enter the decedent's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 2       3 Enter the decedent's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 4       5 Subtract line 4 from line 3. Can i file my state taxes online for free 5       6 Enter the surviving spouse's taxable income. Can i file my state taxes online for free Figure taxable income as if a separate return had been filed. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 6       7 Enter the surviving spouse's total tax. Can i file my state taxes online for free See the instructions. Can i file my state taxes online for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Can i file my state taxes online for free 8       9 Subtract line 8 from line 7. Can i file my state taxes online for free 9       10 Add lines 5 and 9. Can i file my state taxes online for free 10       11 Enter the total tax from the joint return. Can i file my state taxes online for free See Table 1 on page 5 for the line number for years before 2002. Can i file my state taxes online for free 11       12 Add lines 4 and 8. Can i file my state taxes online for free 12       13 Subtract line 12 from line 11. Can i file my state taxes online for free 13       14 Divide line 5 by line 10. Can i file my state taxes online for free Enter the result as a decimal. Can i file my state taxes online for free 14       15 Tax to be forgiven. Can i file my state taxes online for free Multiply line 13 by line 14 and enter the result. Can i file my state taxes online for free 15       Note. Can i file my state taxes online for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Can i file my state taxes online for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Can i file my state taxes online for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Can i file my state taxes online for free The IRS will determine the amount to be refunded. Can i file my state taxes online for free Worksheet C. Can i file my state taxes online for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Can i file my state taxes online for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i file my state taxes online for free 1 Minimum tax forgiveness. Can i file my state taxes online for free Note. Can i file my state taxes online for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i file my state taxes online for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Can i file my state taxes online for free 3       4 Add lines 2 and 3. Can i file my state taxes online for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Can i file my state taxes online for free (See Income received after date of death on page 5. Can i file my state taxes online for free ) 5       6 Add lines 4 and 5. Can i file my state taxes online for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Can i file my state taxes online for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Can i file my state taxes online for free 8       9 Tax on exempt income. Can i file my state taxes online for free Subtract line 8 from line 7. Can i file my state taxes online for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i file my state taxes online for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i file my state taxes online for free 10       11 Add lines 9 and 10. Can i file my state taxes online for free 11   12 Additional payment allowed. Can i file my state taxes online for free If line 11 is $10,000 or more, enter -0- and stop here. Can i file my state taxes online for free No additional amount is allowed as a tax payment. Can i file my state taxes online for free Otherwise, subtract line 11 from line 1 and enter the result. Can i file my state taxes online for free 12   Note. Can i file my state taxes online for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i file my state taxes online for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i file my state taxes online for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i file my state taxes online for free Write "Sec. Can i file my state taxes online for free 692(d)(2) Payment" and the amount to the right of the entry space. Can i file my state taxes online for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i file my state taxes online for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i file my state taxes online for free Write “Sec. Can i file my state taxes online for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i file my state taxes online for free Worksheet C. Can i file my state taxes online for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Can i file my state taxes online for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Can i file my state taxes online for free 1 Minimum tax forgiveness. Can i file my state taxes online for free Note. Can i file my state taxes online for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Can i file my state taxes online for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Can i file my state taxes online for free 3       4 Add lines 2 and 3. Can i file my state taxes online for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Can i file my state taxes online for free (See Income received after date of death on page 5. Can i file my state taxes online for free ) 5       6 Add lines 4 and 5. Can i file my state taxes online for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Can i file my state taxes online for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Can i file my state taxes online for free 8       9 Tax on exempt income. Can i file my state taxes online for free Subtract line 8 from line 7. Can i file my state taxes online for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Can i file my state taxes online for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Can i file my state taxes online for free 10       11 Add lines 9 and 10. Can i file my state taxes online for free 11   12 Additional payment allowed. Can i file my state taxes online for free If line 11 is $10,000 or more, enter -0- and stop here. Can i file my state taxes online for free No additional amount is allowed as a tax payment. Can i file my state taxes online for free Otherwise, subtract line 11 from line 1 and enter the result. Can i file my state taxes online for free 12   Note. Can i file my state taxes online for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Can i file my state taxes online for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Can i file my state taxes online for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Can i file my state taxes online for free Write "Sec. Can i file my state taxes online for free 692(d)(2) Payment" and the amount to the right of the entry space. Can i file my state taxes online for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Can i file my state taxes online for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Can i file my state taxes online for free Write “Sec. Can i file my state taxes online for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Can i file my state taxes online for free How To Get Tax Help Special IRS assistance. Can i file my state taxes online for free   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Can i file my state taxes online for free We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Can i file my state taxes online for free Call 1–866–562–5227 Monday through Friday In English–7 a. Can i file my state taxes online for free m. Can i file my state taxes online for free to 10 p. Can i file my state taxes online for free m. Can i file my state taxes online for free local time In Spanish–8 a. Can i file my state taxes online for free m. Can i file my state taxes online for free to 9:30 p. Can i file my state taxes online for free m. Can i file my state taxes online for free local time   The IRS web site at www. Can i file my state taxes online for free irs. Can i file my state taxes online for free gov has notices and other tax relief information. Can i file my state taxes online for free Check it periodically for any new guidance or to see if Congress has enacted new legislation. Can i file my state taxes online for free   Business taxpayers affected by the attacks can e-mail their questions to corp. Can i file my state taxes online for free disaster. Can i file my state taxes online for free relief@irs. Can i file my state taxes online for free gov. Can i file my state taxes online for free   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Can i file my state taxes online for free fema. Can i file my state taxes online for free gov. Can i file my state taxes online for free Other help from the IRS. Can i file my state taxes online for free   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Can i file my state taxes online for free By selecting the method that is best for you, you will have quick and easy access to tax help. Can i file my state taxes online for free Contacting your Taxpayer Advocate. Can i file my state taxes online for free   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Can i file my state taxes online for free   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Can i file my state taxes online for free While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Can i file my state taxes online for free   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Can i file my state taxes online for free Call the IRS at 1–800–829–1040. Can i file my state taxes online for free Call, write, or fax the Taxpayer Advocate office in your area. Can i file my state taxes online for free Call 1–800–829–4059 if you are a TTY/TDD user. Can i file my state taxes online for free   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Can i file my state taxes online for free Free tax services. Can i file my state taxes online for free   To find out what services are available, get Publication 910, Guide to Free Tax Services. Can i file my state taxes online for free It contains a list of free tax publications and an index of tax topics. Can i file my state taxes online for free It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Can i file my state taxes online for free Personal computer. Can i file my state taxes online for free With your personal computer and modem, you can access the IRS on the Internet at www. Can i file my state taxes online for free irs. Can i file my state taxes online for free gov. Can i file my state taxes online for free While visiting our web site, you can: Find answers to questions you may have. Can i file my state taxes online for free Download forms and publications or search for forms and pub
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Program and Emphasis Areas for IRS Criminal Investigation

Criminal Investigation (CI) classifies its investigations into program and emphasis areas of fraud. Each program area below contains information on CI's involvement in that area, national statistics, and case summaries.

Abusive Return Preparer Enforcement

Return preparer fraud generally involves the orchestrated preparation and filing of false income tax returns (in either paper or electronic form) by unscrupulous preparers who may claim, for example: inflated personal or business expenses, false deductions, unallowable credits or excessive exemptions.

Abusive Tax Schemes

Abusive tax scheme originally took the structure of abusive domestic and foreign trust arrangements. However, these schemes have evolved into sophisticated arrangements that take advantage of the financial secrecy laws of some foreign jurisdictions and the availability of credit/debit cards issued from offshore financial institutions.

Bankruptcy Fraud

One of Criminal Investigation's goals in bankruptcy fraud investigations is to increase voluntary compliance with federal tax laws through the prosecution of those committing significant crimes in the bankruptcy arena. Since the IRS is often a major creditor in many bankruptcy proceedings, it is important that we protect the interests of the IRS.

Corporate Fraud

Corporate fraud frequently involves violations of the Internal Revenue Code (IRC) through falsification of corporate and individual tax returns and CI has exclusive investigatory jurisdiction over criminal violations of the IRC.

Employment Tax Enforcement

Employment tax evasion schemes can take a variety of forms. Some of the more prevalent methods of evasion include pyramiding, employee leasing, paying employees in cash, filing false payroll tax returns or failing to file payroll tax returns. Evading employment taxes can have serious consequences for employers and the employees.

Financial Institution Fraud

Criminal Investigation focuses on tax and money laundering violations involving fraud against banks, savings and loan associations, credit unions, check cashers, money remitters, and other financial institutions. Currency Transaction Reports and Suspicious Activity Reports continue to be effective investigative tools in the financial world.

Gaming

Illegal gaming operations, including bookmaking, numbers, Internet and some charitable gaming operations, continue to be areas of compliance concern. Criminal Investigation continues to play an enforcement role in the illegal gaming industry and to support regulatory and legislative initiatives aimed at eliminating an environment conducive to illegal gambling.

General Fraud Investigations

Criminal Investigation special agents investigate violations of the tax laws and related financial crimes. Taxpayers who chose to willfully and intentionally not comply with their legal responsibility to file required tax returns and/or pay taxes pose a serious threat to tax administration and the American economy.

Healthcare Fraud

Multi-agency healthcare fraud investigations and prosecutions show that perpetrators of these schemes financially benefited from their fraudulent activities in false billings, mental health, nursing home fraud, chiropractic fraud, durable medical equipment fraud, staged accidents, pharmaceutical diversion, and patient referral (kickbacks) schemes. In these investigations, Criminal Investigation follows the money trail and considers both tax and money laundering perspectives.

Identity Theft Schemes

IRS Criminal Investigation (CI) detects and investigates tax fraud and other financial fraud, including fraud related to identity theft.

Insurance Fraud

Insurance Fraud can involve tax law and/or money laundering violations relative to insurance claims and fraud perpetrated against insurance companies. The variety of schemes include agent/broker premium diversion, phony insurance companies, offshore/unlicensed Internet companies, staged auto accidents, viatical and senior settlement.

International Investigations

International tax compliance is a top priority of the IRS. Complex international tax avoidance schemes and cross-border transactions have heightened the IRS’ concern about tax compliance. Individuals may attempt to use foreign accounts, trusts, and other entities to commit criminal violations of U.S. tax laws as well as narcotics, money laundering and Bank Secrecy Act (BSA) violations. 

Money Laundering & Bank Secrecy Act (BSA)

Money laundering is a very complex crime involving intricate details, often involving numerous financial transactions and financial outlets throughout the world.  Criminal Investigation has the financial investigators and expertise that is critical to “follow the money trail.”

Mortgage & Real Estate Fraud

The income earned from mortgage and real estate fraud schemes is often not reported on tax returns or is laundered to hide the money from the government. 

Narcotics-Related Investigations

Criminal Investigation's contribution to the war on narcotics is vital but sometimes difficult to recognize, because the work of IRS special agents usually doesn't make the headlines. The long hours of tracking down and documenting financial leads allows an investigation to go right to the door of the leader of the narcotics organization, which contributes to the disrupting and dismantling the country's major drug and money laundering organizations.

Non-filer Enforcement

There have always been individuals who, for a variety of reasons, argue taxes are voluntary or illegal. The courts have repeatedly rejected their arguments as frivolous and routinely impose financial penalties for raising such frivolous arguments. Take the time to learn the truth about frivolous tax arguments.

Public Corruption Crimes

Public corruption investigations encompass a wide variety of criminal offenses including bribery, extortion, embezzlement, illegal kickbacks, entitlement and subsidy fraud, bank fraud, tax fraud, and money laundering. Criminal Investigation concentrates its resources on the tax and money laundering aspects of these investigations in cooperation with other federal, state, and local law enforcement agencies. The expertise used in investigations has established our reputation as one of the leaders in the fight against corrupt public officials.

Questionable Refund Program (QRP)

Questionable Refund Program (QRP) is a nationwide, multifunctional program designed to identify fraudulent returns, to stop the payment of fraudulent refunds and to refer identified fraudulent refund schemes to be investigated and prosecuted criminally.

 


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Page Last Reviewed or Updated: 05-Sep-2013

The Can I File My State Taxes Online For Free

Can i file my state taxes online for free Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Can i file my state taxes online for free Proc. Can i file my state taxes online for free 2009-24 Table of Contents SECTION 1. Can i file my state taxes online for free PURPOSE SECTION 2. Can i file my state taxes online for free BACKGROUND SECTION 3. Can i file my state taxes online for free SCOPE SECTION 4. Can i file my state taxes online for free APPLICATION. Can i file my state taxes online for free 01 In General. Can i file my state taxes online for free . Can i file my state taxes online for free 02 Limitations on Depreciation Deductions for Certain Automobiles. Can i file my state taxes online for free . Can i file my state taxes online for free 03 Inclusions in Income of Lessees of Passenger Automobiles. Can i file my state taxes online for free SECTION 5. Can i file my state taxes online for free EFFECTIVE DATE SECTION 6. Can i file my state taxes online for free DRAFTING INFORMATION SECTION 1. Can i file my state taxes online for free PURPOSE . Can i file my state taxes online for free 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Can i file my state taxes online for free . Can i file my state taxes online for free 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Can i file my state taxes online for free SECTION 2. Can i file my state taxes online for free BACKGROUND . Can i file my state taxes online for free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Can i file my state taxes online for free Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Can i file my state taxes online for free The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Can i file my state taxes online for free This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Can i file my state taxes online for free . Can i file my state taxes online for free 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Can i file my state taxes online for free Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Can i file my state taxes online for free . Can i file my state taxes online for free 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Can i file my state taxes online for free Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Can i file my state taxes online for free Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Can i file my state taxes online for free Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Can i file my state taxes online for free . Can i file my state taxes online for free 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Can i file my state taxes online for free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Can i file my state taxes online for free Under § 1. Can i file my state taxes online for free 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Can i file my state taxes online for free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Can i file my state taxes online for free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Can i file my state taxes online for free SECTION 3. Can i file my state taxes online for free SCOPE . Can i file my state taxes online for free 01 The limitations on depreciation deductions in section 4. Can i file my state taxes online for free 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Can i file my state taxes online for free . Can i file my state taxes online for free 02 The tables in section 4. Can i file my state taxes online for free 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Can i file my state taxes online for free Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Can i file my state taxes online for free See Rev. Can i file my state taxes online for free Proc. Can i file my state taxes online for free 2002-14, 2002-1 C. Can i file my state taxes online for free B. Can i file my state taxes online for free 450, for passenger automobiles first leased before January 1, 2003, Rev. Can i file my state taxes online for free Proc. Can i file my state taxes online for free 2003-75, 2003-2 C. Can i file my state taxes online for free B. Can i file my state taxes online for free 1018, for passenger automobiles first leased during calendar year 2003, Rev. Can i file my state taxes online for free Proc. Can i file my state taxes online for free 2004-20, 2004-1 C. Can i file my state taxes online for free B. Can i file my state taxes online for free 642, for passenger automobiles first leased during calendar year 2004, Rev. Can i file my state taxes online for free Proc. Can i file my state taxes online for free 2005-13, 2005-1 C. Can i file my state taxes online for free B. Can i file my state taxes online for free 759, for passenger automobiles first leased during calendar year 2005, Rev. Can i file my state taxes online for free Proc. Can i file my state taxes online for free 2006-18, 2006-1 C. Can i file my state taxes online for free B. Can i file my state taxes online for free 645, for passenger automobiles first leased during calendar year 2006, Rev. Can i file my state taxes online for free Proc. Can i file my state taxes online for free 2007-30, 2007-1 C. Can i file my state taxes online for free B. Can i file my state taxes online for free 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Can i file my state taxes online for free Proc. Can i file my state taxes online for free 2008-22, 2008-12 I. Can i file my state taxes online for free R. Can i file my state taxes online for free B. Can i file my state taxes online for free 658, for passenger automobiles first leased during calendar year 2008. Can i file my state taxes online for free SECTION 4. Can i file my state taxes online for free APPLICATION . Can i file my state taxes online for free 01 In General. Can i file my state taxes online for free (1) Limitations on depreciation deductions for certain automobiles. Can i file my state taxes online for free The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Can i file my state taxes online for free 02(2) of this revenue procedure. Can i file my state taxes online for free (2) Inclusions in income of lessees of passenger automobiles. Can i file my state taxes online for free A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Can i file my state taxes online for free 03 of this revenue procedure. Can i file my state taxes online for free In addition, the taxpayer must follow the procedures of § 1. Can i file my state taxes online for free 280F-7(a). Can i file my state taxes online for free . Can i file my state taxes online for free 02 Limitations on Depreciation Deductions for Certain Automobiles. Can i file my state taxes online for free (1) Amount of the inflation adjustment. Can i file my state taxes online for free (a) Passenger automobiles (other than trucks or vans). Can i file my state taxes online for free Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Can i file my state taxes online for free The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Can i file my state taxes online for free The new car component of the CPI was 115. Can i file my state taxes online for free 2 for October 1987 and 134. Can i file my state taxes online for free 837 for October 2008. Can i file my state taxes online for free The October 2008 index exceeded the October 1987 index by 19. Can i file my state taxes online for free 637. Can i file my state taxes online for free The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Can i file my state taxes online for free 05 percent (19. Can i file my state taxes online for free 637/115. Can i file my state taxes online for free 2 x 100%). Can i file my state taxes online for free This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Can i file my state taxes online for free The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Can i file my state taxes online for free 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. Can i file my state taxes online for free (b) Trucks and vans. Can i file my state taxes online for free To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Can i file my state taxes online for free The new truck component of the CPI was 112. Can i file my state taxes online for free 4 for October 1987 and 133. Can i file my state taxes online for free 640 for October 2008. Can i file my state taxes online for free The October 2008 index exceeded the October 1987 index by 21. Can i file my state taxes online for free 24. Can i file my state taxes online for free The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Can i file my state taxes online for free 90 percent (21. Can i file my state taxes online for free 24/112. Can i file my state taxes online for free 4 x 100%). Can i file my state taxes online for free This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Can i file my state taxes online for free The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Can i file my state taxes online for free 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Can i file my state taxes online for free (2) Amount of the limitation. Can i file my state taxes online for free For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Can i file my state taxes online for free Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Can i file my state taxes online for free Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Can i file my state taxes online for free Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Can i file my state taxes online for free Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Can i file my state taxes online for free REV. Can i file my state taxes online for free PROC. Can i file my state taxes online for free 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Can i file my state taxes online for free PROC. Can i file my state taxes online for free 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Can i file my state taxes online for free PROC. Can i file my state taxes online for free 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Can i file my state taxes online for free PROC. Can i file my state taxes online for free 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Can i file my state taxes online for free 03 Inclusions in Income of Lessees of Passenger Automobiles. Can i file my state taxes online for free The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Can i file my state taxes online for free 280F-7(a). Can i file my state taxes online for free Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Can i file my state taxes online for free REV. Can i file my state taxes online for free PROC. Can i file my state taxes online for free 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Can i file my state taxes online for free PROC. Can i file my state taxes online for free 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Can i file my state taxes online for free EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Can i file my state taxes online for free SECTION 6. Can i file my state taxes online for free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Can i file my state taxes online for free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Can i file my state taxes online for free For further information regarding this revenue procedure, contact Mr. Can i file my state taxes online for free Harvey at (202) 622-4930 (not a toll-free call). Can i file my state taxes online for free Prev  Up  Next   Home   More Internal Revenue Bulletins