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Free internet tax filing 1. Free internet tax filing   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Free internet tax filing Deducted. Free internet tax filing Who Can Participate in a 403(b) Plan?Ministers. Free internet tax filing Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Free internet tax filing Specifically, the chapter answers the following questions. Free internet tax filing What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Free internet tax filing Individual accounts in a 403(b) plan can be any of the following types. Free internet tax filing An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Free internet tax filing Generally, retirement income accounts can invest in either annuities or mutual funds. Free internet tax filing We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Free internet tax filing What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Free internet tax filing The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Free internet tax filing Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Free internet tax filing However, if your contributions are made to a Roth contribution program, this benefit does not apply. Free internet tax filing Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Free internet tax filing Note. Free internet tax filing Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Free internet tax filing See chapter 4, Limit on Elective Deferrals , for more information. Free internet tax filing The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Free internet tax filing Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Free internet tax filing Otherwise, they are taxed when you withdraw them. Free internet tax filing The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Free internet tax filing See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Free internet tax filing Excluded. Free internet tax filing   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Free internet tax filing This means that you do not report the excluded amount on your tax return. Free internet tax filing Deducted. Free internet tax filing   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Free internet tax filing You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Free internet tax filing Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Free internet tax filing Eligible employees. Free internet tax filing   The following employees are eligible to participate in a 403(b) plan. Free internet tax filing Employees of tax-exempt organizations established under section 501(c)(3). Free internet tax filing These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Free internet tax filing Employees of public school systems who are involved in the day-to-day operations of a school. Free internet tax filing Employees of cooperative hospital service organizations. Free internet tax filing Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Free internet tax filing Employees of public school systems organized by Indian tribal governments. Free internet tax filing Certain ministers (explained next). Free internet tax filing Ministers. Free internet tax filing   The following ministers are eligible employees for whom a 403(b) account can be established. Free internet tax filing Ministers employed by section 501(c)(3) organizations. Free internet tax filing Self-employed ministers. Free internet tax filing A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Free internet tax filing Ministers (chaplains) who meet both of the following requirements. Free internet tax filing They are employed by organizations that are not section 501(c)(3) organizations. Free internet tax filing They function as ministers in their day-to-day professional responsibilities with their employers. Free internet tax filing   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Free internet tax filing Example. Free internet tax filing A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Free internet tax filing Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Free internet tax filing Only employers can set up 403(b) accounts. Free internet tax filing A self-employed minister cannot set up a 403(b) account for his or her benefit. Free internet tax filing If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Free internet tax filing How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Free internet tax filing However, some plans will allow you to make after-tax contributions (defined below). Free internet tax filing The following types of contributions can be made to 403(b) accounts. Free internet tax filing Elective deferrals . Free internet tax filing These are contributions made under a salary reduction agreement. Free internet tax filing This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Free internet tax filing Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Free internet tax filing If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Free internet tax filing Nonelective contributions . Free internet tax filing These are employer contributions that are not made under a salary reduction agreement. Free internet tax filing Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Free internet tax filing You do not pay income tax on these contributions until you withdraw them from the account. Free internet tax filing After-tax contributions . Free internet tax filing These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Free internet tax filing A salary payment on which income tax has been withheld is a source of these contributions. Free internet tax filing If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Free internet tax filing A combination of any of the three contribution types listed above. Free internet tax filing Self-employed minister. Free internet tax filing   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Free internet tax filing Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Free internet tax filing Your employer will report contributions on your 2013 Form W-2. Free internet tax filing Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Free internet tax filing If you are a self-employed minister or chaplain, see the discussions next. Free internet tax filing Self-employed ministers. Free internet tax filing   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Free internet tax filing Deduct your contributions on line 28 of the 2013 Form 1040. Free internet tax filing Chaplains. Free internet tax filing   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Free internet tax filing    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Free internet tax filing   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Free internet tax filing Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Free internet tax filing How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Free internet tax filing If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Free internet tax filing Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Free internet tax filing Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Free internet tax filing Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Free internet tax filing Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in North Carolina

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours Of Service Telephone*
Asheville 151 Patton Ave.
Asheville, NC 28801 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(828) 271-4764 
Charlotte  Five Resource Square, 
10715 David Taylor Drive
Charlotte, NC 28262 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(704) 548-4100 
Durham  3308 Chapel Hill Blvd.
Durham, NC 27707 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(919) 401-0300 
Fayetteville  225 Green St.
Fayetteville, NC 28301 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(910) 223-3580 
Greensboro  4905 Koger Boulevard
Greensboro, NC 27407 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(336) 574-6024 
Greenville  2835 South Charles Blvd.
Greenville, NC 27858

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(252) 561-4040 
Hickory  115 Fifth Ave. NW
Hickory, NC 28601 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon -1:00 p.m.)

 

Services Provided

(828) 267-7655 
Raleigh  4405 Bland Rd.
Raleigh, NC 27609 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(919) 850-1100 
Wilmington 3340 Jaeckle Dr.
Wilmington, NC 28403 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(910) 254-5198 
Winston-Salem  1677 Westbrook Plaza
Suite 160
Winston-Salem, NC 27103 

Monday-Friday - 8:30 a.m.-4:30 p.m.   
(Closed for lunch 12:00 noon -1:00 p.m.) 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(336) 659-2740 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (336) 574-6119 in Greensboro or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service 
6635 Executive Circle 
Suite 180 
Charlotte, NC 28212

Internal Revenue Service
4905 Koger Blvd.
Greensboro, NC 27407

Internal Revenue Service
4405 Bland Road
Raleigh, NC 27609

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Internet Tax Filing

Free internet tax filing Index A Abatement of interest and penalties, Abatement of interest and penalties. Free internet tax filing Accidents, Deductible losses. Free internet tax filing , Nondeductible losses. Free internet tax filing Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. Free internet tax filing , Adjustments to Basis Amended returns, Amended return. Free internet tax filing Appraisals, Appraisal. Free internet tax filing , Costs of photographs and appraisals. Free internet tax filing Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. Free internet tax filing Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. Free internet tax filing , Adjustments to Basis Replacement property, Basis of replacement property. Free internet tax filing Business or income-producing property, Business or income-producing property. Free internet tax filing Business purposes, property used partly for, Property used partly for business and partly for personal purposes. Free internet tax filing C Cars Accidents, Deductible losses. Free internet tax filing Fair market value of, Car value. Free internet tax filing Cash gifts, Cash gifts. Free internet tax filing Casualty losses, Table 3. Free internet tax filing When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. Free internet tax filing Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. Free internet tax filing Nondeductible losses, Nondeductible losses. Free internet tax filing Progressive deterioration, Progressive deterioration. Free internet tax filing Proof of, Casualty loss proof. Free internet tax filing When to report, Losses. Free internet tax filing Workbooks for listing property, Workbooks for casualties and thefts. Free internet tax filing Clean up costs, Cost of cleaning up or making repairs. Free internet tax filing Condemnation, Condemnations. Free internet tax filing Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. Free internet tax filing Clean up, Cost of cleaning up or making repairs. Free internet tax filing Incidental expenses, Related expenses. Free internet tax filing Landscaping, Landscaping. Free internet tax filing Photographs taken after loss, Costs of photographs and appraisals. Free internet tax filing Protection, Cost of protection. Free internet tax filing Repair, Cost of cleaning up or making repairs. Free internet tax filing Replacement, Replacement cost. Free internet tax filing D Death of taxpayer Postponement of gain, Death of a taxpayer. Free internet tax filing Deductible losses, Deductible losses. Free internet tax filing Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. Free internet tax filing , Table 3. Free internet tax filing When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. Free internet tax filing Reporting Loss on Deposits When to report, Loss on deposits. Free internet tax filing Disaster area losses, Lessee's loss. Free internet tax filing Claiming on amended return, Claiming a disaster loss on an amended return. Free internet tax filing Federal loan canceled, Federal loan canceled. Free internet tax filing Federally declared disaster, Business or income-producing property located in a federally declared disaster area. Free internet tax filing , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. Free internet tax filing Form 1040X, How to report the loss on Form 1040X. Free internet tax filing Home made unsafe, Home made unsafe by disaster. Free internet tax filing How to deduct loss in preceding year, How to deduct your loss in the preceding year. Free internet tax filing Inventory, Disaster loss to inventory. Free internet tax filing Main home rules, Main home in disaster area. Free internet tax filing , Gains. Free internet tax filing Qualified disaster mitigation payments, Qualified disaster mitigation payments. Free internet tax filing Qualified disaster relief payments, Qualified disaster relief payments. Free internet tax filing Records to keep, Records. Free internet tax filing Tax deadlines postponed, Covered disaster area. Free internet tax filing When to deduct, When to deduct the loss. Free internet tax filing Table 3, Table 3. Free internet tax filing When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. Free internet tax filing Disaster relief grants, Disaster relief. Free internet tax filing Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. Free internet tax filing F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. Free internet tax filing Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. Free internet tax filing Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. Free internet tax filing , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. Free internet tax filing Figuring loss, Theft loss proof. Free internet tax filing , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. Free internet tax filing Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. Free internet tax filing Form 1040, Schedule D, Personal-use property. Free internet tax filing Form 1040X Disaster area losses, How to report the loss on Form 1040X. Free internet tax filing Form 4684 Reporting gains and losses on personal-use property, Personal-use property. Free internet tax filing Free tax services, Free help with your tax return. Free internet tax filing G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. Free internet tax filing Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. Free internet tax filing H Help (see Tax help) I Incidental expenses, Related expenses. Free internet tax filing Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. Free internet tax filing Interest abatement, Abatement of interest and penalties. Free internet tax filing Inventory losses, Loss of inventory. Free internet tax filing Disaster area losses, Disaster loss to inventory. Free internet tax filing L Landscaping, Landscaping. Free internet tax filing Leased property, Leased property. Free internet tax filing When to report, Lessee's loss. Free internet tax filing Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. Free internet tax filing Records of, Theft loss proof. Free internet tax filing Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. Free internet tax filing (Table 3), Table 3. Free internet tax filing When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. Free internet tax filing , Married taxpayers. Free internet tax filing Mislaid or lost property, Mislaid or lost property. Free internet tax filing Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. Free internet tax filing Nondeductible losses, Nondeductible losses. Free internet tax filing P Payments for living expenses, Insurance payments for living expenses. Free internet tax filing Penalty abatement, Abatement of interest and penalties. Free internet tax filing Personal property Loss deduction, figuring of, Personal property. Free internet tax filing Personal-use property Reporting gains and losses, Personal-use property. Free internet tax filing Personal-use real property, Exception for personal-use real property. Free internet tax filing Photographs Documentation of loss, Costs of photographs and appraisals. Free internet tax filing Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. Free internet tax filing Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. Free internet tax filing Changing mind, Changing your mind. Free internet tax filing Replacement property acquired after return filed, Replacement property acquired after return filed. Free internet tax filing Replacement property acquired before return filed, Replacement property acquired before return filed. Free internet tax filing Required statement, Required statement. Free internet tax filing Substituting replacement property, Substituting replacement property. Free internet tax filing Three-year limit, Three-year limit. Free internet tax filing Proof of loss, Proof of Loss Protection costs, Cost of protection. Free internet tax filing Publications (see Tax help) R Records of loss, Theft loss proof. Free internet tax filing Recovered stolen property, Recovered stolen property. Free internet tax filing Reimbursements Cash gifts, Cash gifts. Free internet tax filing Disaster relief, Disaster relief. Free internet tax filing Employer's emergency disaster fund, Employer's emergency disaster fund. Free internet tax filing Failure to file a claim, Failure to file a claim for reimbursement. Free internet tax filing Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. Free internet tax filing Related person, replacement property bought from, Buying replacement property from a related person. Free internet tax filing Repair costs, Cost of cleaning up or making repairs. Free internet tax filing Replacement cost, Replacement cost. Free internet tax filing Replacement period, Replacement Period Extension of, Extension. Free internet tax filing Replacement property, Replacement Property Advance payment, Advance payment. Free internet tax filing Basis adjustment to corporation's property, Basis adjustment to corporation's property. Free internet tax filing Basis of, Basis of replacement property. Free internet tax filing Main home, Main home replaced. Free internet tax filing In disaster area, Main home in disaster area. Free internet tax filing Postponement of gain, Replacement property acquired before return filed. Free internet tax filing Reporting gains and losses, Reporting a gain. Free internet tax filing , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. Free internet tax filing Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. Free internet tax filing Table 1, Table 1. Free internet tax filing Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. Free internet tax filing Personal-use property, Personal-use property. Free internet tax filing Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. Free internet tax filing State disaster relief grants for businesses, State disaster relief grants for businesses. Free internet tax filing Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. Free internet tax filing Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. Free internet tax filing When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. Free internet tax filing Mislaid or lost property, Mislaid or lost property. Free internet tax filing Proof of, Theft loss proof. Free internet tax filing When to deduct (Table 3), Table 3. Free internet tax filing When To Deduct a Casualty or Theft Loss When to report, Losses. Free internet tax filing Workbooks for listing property, Workbooks for casualties and thefts. Free internet tax filing Timber loss, Timber loss. Free internet tax filing W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. Free internet tax filing Prev  Up     Home   More Online Publications