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How Do You Amend Your Tax Return

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How Do You Amend Your Tax Return

How do you amend your tax return 3. How do you amend your tax return   Reporting Rental Income, Expenses, and Losses Table of Contents Which Forms To UseSchedule E (Form 1040) Schedule C (Form 1040), Profit or Loss From Business Qualified Joint Venture Limits on Rental LossesAt-Risk Rules Passive Activity Limits Casualties and Thefts Example Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). How do you amend your tax return There are activities which do not qualify to use Schedule E, such as when the activity is not engaged in to make a profit or when you provide substantial services in conjunction with the property. How do you amend your tax return There are also the limitations which may need to be applied if you have a net loss on Schedule E. How do you amend your tax return There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities. How do you amend your tax return You may also have a gain or loss related to your rental property from a casualty or theft. How do you amend your tax return This is considered separately from the income and expense information you report on Schedule E. How do you amend your tax return Which Forms To Use The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). How do you amend your tax return However, do not use that schedule to report a not-for-profit activity. How do you amend your tax return See Not Rented for Profit , in chapter 4. How do you amend your tax return There are also other rental situations in which forms other than Schedule E would be used. How do you amend your tax return Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. How do you amend your tax return , you normally report your rental income and expenses on Schedule E, Part I. How do you amend your tax return List your total income, expenses, and depreciation for each rental property. How do you amend your tax return Be sure to enter the number of fair rental and personal use days on line 2. How do you amend your tax return If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. How do you amend your tax return Complete lines 1 and 2 for each property. How do you amend your tax return However, fill in lines 23a through 26 on only one Schedule E. How do you amend your tax return On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. How do you amend your tax return To find out if you need to attach Form 4562, see Form 4562 , later. How do you amend your tax return If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. How do you amend your tax return Form 6198, At-Risk Limitations. How do you amend your tax return See At-Risk Rules , later. How do you amend your tax return Also see Publication 925. How do you amend your tax return Form 8582, Passive Activity Loss Limitations. How do you amend your tax return See Passive Activity Limits , later. How do you amend your tax return Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. How do you amend your tax return If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. How do you amend your tax return Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). How do you amend your tax return Form 4562. How do you amend your tax return   You must complete and attach Form 4562 for rental activities only if you are claiming: Depreciation, including the special depreciation allowance, on property placed in service during 2013; Depreciation on listed property (such as a car), regardless of when it was placed in service; or Any other car expenses, including the standard mileage rate or lease expenses. How do you amend your tax return Otherwise, figure your depreciation on your own worksheet. How do you amend your tax return You do not have to attach these computations to your return, but you should keep them in your records for future reference. How do you amend your tax return   See Publication 946 for information on preparing Form 4562. How do you amend your tax return Schedule C (Form 1040), Profit or Loss From Business Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. How do you amend your tax return Providing substantial services. How do you amend your tax return   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. How do you amend your tax return Use Form 1065, U. How do you amend your tax return S. How do you amend your tax return Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). How do you amend your tax return Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. How do you amend your tax return For information, see Publication 334, Tax Guide for Small Business. How do you amend your tax return Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. How do you amend your tax return For a discussion of “substantial services,” see Real Estate Rents in Publication 334, chapter 5. How do you amend your tax return Qualified Joint Venture If you and your spouse each materially participate (see Material participation under Passive Activity Limits, later) as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. How do you amend your tax return This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. How do you amend your tax return If you make this election, you must report rental real estate income on Schedule E (or Schedule C if you provide substantial services). How do you amend your tax return You will not be required to file Form 1065 for any year the election is in effect. How do you amend your tax return Rental real estate income generally is not included in net earnings from self-employment subject to self-employment tax and generally is subject to the passive activity limits. How do you amend your tax return If you and your spouse filed a Form 1065 for the year prior to the election, the partnership terminates at the end of the tax year immediately preceding the year the election takes effect. How do you amend your tax return For more information on qualified joint ventures, go to IRS. How do you amend your tax return gov and enter “qualified joint venture” in the search box. How do you amend your tax return Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. How do you amend your tax return You must consider these rules in the order shown below. How do you amend your tax return Both are discussed in this section. How do you amend your tax return At-risk rules. How do you amend your tax return These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. How do you amend your tax return This applies only if the real property was placed in service after 1986. How do you amend your tax return Passive activity limits. How do you amend your tax return Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. How do you amend your tax return However, there are exceptions. How do you amend your tax return At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. How do you amend your tax return Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. How do you amend your tax return In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. How do you amend your tax return You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. How do you amend your tax return Any loss that is disallowed because of the at-risk limits is treated as a deduction from the same activity in the next tax year. How do you amend your tax return See Publication 925 for a discussion of the at-risk rules. How do you amend your tax return Form 6198. How do you amend your tax return   If you are subject to the at-risk rules, file Form 6198, At-Risk Limitations, with your tax return. How do you amend your tax return Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. How do you amend your tax return For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. How do you amend your tax return For a discussion of activities that are not considered rental activities, see Rental Activities in Publication 925. How do you amend your tax return Deductions or losses from passive activities are limited. How do you amend your tax return You generally cannot offset income, other than passive income, with losses from passive activities. How do you amend your tax return Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. How do you amend your tax return Any excess loss or credit is carried forward to the next tax year. How do you amend your tax return Exceptions to the rules for figuring passive activity limits for personal use of a dwelling unit and for rental real estate with active participation are discussed later. How do you amend your tax return For a detailed discussion of these rules, see Publication 925. How do you amend your tax return Real estate professionals. How do you amend your tax return   If you are a real estate professional, complete line 43 of Schedule E. How do you amend your tax return      You qualify as a real estate professional for the tax year if you meet both of the following requirements. How do you amend your tax return More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. How do you amend your tax return You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. How do you amend your tax return If you qualify as a real estate professional, rental real estate activities in which you materially participated are not passive activities. How do you amend your tax return For purposes of determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a separate activity unless you elect to treat all your interests in rental real estate as one activity. How do you amend your tax return   Do not count personal services you perform as an employee in real property trades or businesses unless you are a 5% owner of your employer. How do you amend your tax return You are a 5% owner if you own (or are considered to own) more than 5% of your employer's outstanding stock, or capital or profits interest. How do you amend your tax return   Do not count your spouse's personal services to determine whether you met the requirements listed earlier to qualify as a real estate professional. How do you amend your tax return However, you can count your spouse's participation in an activity in determining if you materially participated. How do you amend your tax return Real property trades or businesses. How do you amend your tax return   A real property trade or business is a trade or business that does any of the following with real property. How do you amend your tax return Develops or redevelops it. How do you amend your tax return Constructs or reconstructs it. How do you amend your tax return Acquires it. How do you amend your tax return Converts it. How do you amend your tax return Rents or leases it. How do you amend your tax return Operates or manages it. How do you amend your tax return Brokers it. How do you amend your tax return Choice to treat all interests as one activity. How do you amend your tax return   If you were a real estate professional and had more than one rental real estate interest during the year, you can choose to treat all the interests as one activity. How do you amend your tax return You can make this choice for any year that you qualify as a real estate professional. How do you amend your tax return If you forgo making the choice for one year, you can still make it for a later year. How do you amend your tax return   If you make the choice, it is binding for the tax year you make it and for any later year that you are a real estate professional. How do you amend your tax return This is true even if you are not a real estate professional in any intervening year. How do you amend your tax return (For that year, the exception for real estate professionals will not apply in determining whether your activity is subject to the passive activity rules. How do you amend your tax return )   See the Instructions for Schedule E for information about making this choice. How do you amend your tax return Material participation. How do you amend your tax return   Generally, you materially participated in an activity for the tax year if you were involved in its operations on a regular, continuous, and substantial basis during the year. How do you amend your tax return For details, see Publication 925 or the Instructions for Schedule C. How do you amend your tax return Participating spouse. How do you amend your tax return   If you are married, determine whether you materially participated in an activity by also counting any participation in the activity by your spouse during the year. How do you amend your tax return Do this even if your spouse owns no interest in the activity or files a separate return for the year. How do you amend your tax return Form 8582. How do you amend your tax return    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. How do you amend your tax return See Form 8582 not required , later in this chapter, to determine if you must complete Form 8582. How do you amend your tax return   If you are required to complete Form 8582 and are also subject to the at-risk rules, include the amount from Form 6198, line 21 (deductible loss) in column (b) of Form 8582, Worksheet 1 or 3, as required. How do you amend your tax return Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. How do you amend your tax return Instead, follow the rules explained in chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). How do you amend your tax return Exception for Rental Real Estate With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. How do you amend your tax return This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. How do you amend your tax return Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. How do you amend your tax return Example. How do you amend your tax return Jane is single and has $40,000 in wages, $2,000 of passive income from a limited partnership, and $3,500 of passive loss from a rental real estate activity in which she actively participated. How do you amend your tax return $2,000 of Jane's $3,500 loss offsets her passive income. How do you amend your tax return The remaining $1,500 loss can be deducted from her $40,000 wages. How do you amend your tax return The special allowance is not available if you were married, lived with your spouse at any time during the year, and are filing a separate return. How do you amend your tax return Active participation. How do you amend your tax return   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. How do you amend your tax return Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions. How do you amend your tax return Example. How do you amend your tax return Mike is single and had the following income and losses during the tax year:   Salary $42,300     Dividends 300     Interest 1,400     Rental loss (4,000)   The rental loss was from the rental of a house Mike owned. How do you amend your tax return Mike had advertised and rented the house to the current tenant himself. How do you amend your tax return He also collected the rents, which usually came by mail. How do you amend your tax return All repairs were either made or contracted out by Mike. How do you amend your tax return Although the rental loss is from a passive activity, because Mike actively participated in the rental property management he can use the entire $4,000 loss to offset his other income. How do you amend your tax return Maximum special allowance. How do you amend your tax return   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. How do you amend your tax return   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. How do you amend your tax return If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. How do you amend your tax return   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. How do you amend your tax return Modified adjusted gross income (MAGI). How do you amend your tax return   This is your adjusted gross income from Form 1040, U. How do you amend your tax return S. How do you amend your tax return Individual Income Tax Return, line 38, or Form 1040NR, U. How do you amend your tax return S. How do you amend your tax return Nonresident Alien Income Tax Return, line 37, figured without taking into account: The taxable amount of social security or equivalent tier 1 railroad retirement benefits, The deductible contributions to traditional individual retirement accounts (IRAs) and section 501(c)(18) pension plans, The exclusion from income of interest from Series EE and I U. How do you amend your tax return S. How do you amend your tax return savings bonds used to pay higher educational expenses, The exclusion of amounts received under an employer's adoption assistance program, Any passive activity income or loss included on Form 8582, Any rental real estate loss allowed to real estate professionals, Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the Instructions for Form 8582), The deduction allowed for one-half of self-employment tax, The deduction allowed for interest paid on student loans, The deduction for qualified tuition and related fees, and The domestic production activities deduction (see the Instructions for Form 8903). How do you amend your tax return Form 8582 not required. How do you amend your tax return   Do not complete Form 8582 if you meet all of the following conditions. How do you amend your tax return Your only passive activities were rental real estate activities in which you actively participated. How do you amend your tax return Your overall net loss from these activities is $25,000 or less ($12,500 or less if married filing separately and you lived apart from your spouse all year). How do you amend your tax return If married filing separately, you lived apart from your spouse all year. How do you amend your tax return You have no prior year unallowed losses from these (or any other passive) activities. How do you amend your tax return You have no current or prior year unallowed credits from passive activities. How do you amend your tax return Your MAGI is $100,000 or less ($50,000 or less if married filing separately and you lived apart from your spouse all year). How do you amend your tax return You do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust. How do you amend your tax return   If you meet all of the conditions listed above, your rental real estate activities are not limited by the passive activity rules and you do not have to complete Form 8582. How do you amend your tax return On lines 23a through 23e of your Schedule E, enter the applicable amounts. How do you amend your tax return Casualties and Thefts As a result of a casualty or theft, you may have a loss related to your rental property. How do you amend your tax return You may be able to deduct the loss on your income tax return. How do you amend your tax return Casualty. How do you amend your tax return   This is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. How do you amend your tax return Such events include a storm, fire, or earthquake. How do you amend your tax return Theft. How do you amend your tax return   This is defined as the unlawful taking and removing of your money or property with the intent to deprive you of it. How do you amend your tax return Gain from casualty or theft. How do you amend your tax return   It is also possible to have a gain from a casualty or theft if you receive money, including insurance, that is more than your adjusted basis in the property. How do you amend your tax return Generally, you must report this gain. How do you amend your tax return However, under certain circumstances, you may defer paying tax by choosing to postpone reporting the gain. How do you amend your tax return To do this, you generally must buy replacement property within 2 years after the close of the first tax year in which any part of your gain is realized. How do you amend your tax return In certain circumstances, the replacement period can be greater than 2 years; see Replacement Period in Publication 547 for more information. How do you amend your tax return The cost of the replacement property must be equal to or more than the net insurance or other payment you received. How do you amend your tax return More information. How do you amend your tax return   For information on business and nonbusiness casualty and theft losses, see Publication 547. How do you amend your tax return How to report. How do you amend your tax return    If you had a casualty or theft that involved property used in your rental activity, figure the net gain or loss in Section B of Form 4684, Casualties and Thefts. How do you amend your tax return Follow the Instructions for Form 4684 for where to carry your net gain or loss. How do you amend your tax return Example In February 2008, Marie Pfister bought a rental house for $135,000 (house $120,000 and land $15,000) and immediately began renting it out. How do you amend your tax return In 2013, she rented it all 12 months for a monthly rental fee of $1,125. How do you amend your tax return In addition to her rental income of $13,500 (12 x $1,125), Marie had the following expenses. How do you amend your tax return Mortgage interest $8,000 Fire insurance (1-year policy) 250 Miscellaneous repairs 400 Real estate taxes imposed and paid 500 Maintenance 200 Marie depreciates the residential rental property under MACRS GDS. How do you amend your tax return This means using the straight line method over a recovery period of 27. How do you amend your tax return 5 years. How do you amend your tax return She uses Table 2-2d to find her depreciation percentage. How do you amend your tax return Because she placed the property in service in February 2008, she continues to use that row of Table 2-2d. How do you amend your tax return For year 6, the rate is 3. How do you amend your tax return 636%. How do you amend your tax return Marie figures her net rental income or loss for the house as follows: Total rental income received  ($1,125 × 12) $13,500 Minus: Expenses     Mortgage interest $8,000   Fire insurance 250   Miscellaneous repairs 400   Real estate taxes 500   Maintenance 200   Total expenses 9,350 Balance $4,150 Minus: Depreciation ($120,000 x 3. How do you amend your tax return 636%) 4,363 Net rental (loss) for house ($213)       Marie had a net loss for the year. How do you amend your tax return Because she actively participated in her passive rental real estate activity and her loss was less than $25,000, she can deduct the loss on her return. How do you amend your tax return Marie also meets all of the requirements for not having to file Form 8582. How do you amend your tax return She uses Schedule E, Part I, to report her rental income and expenses. How do you amend your tax return She enters her income, expenses, and depreciation for the house in the column for Property A and enters her loss on line 22. How do you amend your tax return Form 4562 is not required. How do you amend your tax return Prev  Up  Next   Home   More Online Publications
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Tax Information for Private Foundations

Life Cycle of a Private Foundation
During its existence, a private foundation has numerous interactions with the IRS - from filing an application for recognition of tax-exempt status, to filing required annual information returns, to making changes in its mission and purpose.

Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Private Foundations
A brief explanation of the rules for classifying charitable organizations as private foundations, and the effect of private foundation classification.

Life Cycle of a Private Foundation - Required Filings
Annual filings required to be made by private foundations.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Unrelated Business Income Defined
A general description of the unrelated business income tax requirements for tax-exempt organizations.

Tax Information for Charitable Organizations
Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3)

Private Foundations Manual
Scroll down the table of contents for the Internal Revenue Manual to reach the Private Foundations Manual, procedures the IRS uses to administer the tax law rules that apply to private foundations.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Page Last Reviewed or Updated: 13-Mar-2014

The How Do You Amend Your Tax Return

How do you amend your tax return Publication 584 - Introductory Material Table of Contents What's New Introduction How To Use This Workbook What's New Future developments. How do you amend your tax return  The IRS has created a page on IRS. How do you amend your tax return gov for information about Publication 584, at www. How do you amend your tax return irs. How do you amend your tax return gov/pub584. How do you amend your tax return Information about any future developments affecting Publication 584 (such as legislation enacted after we release it) will be posted on that page. How do you amend your tax return Introduction This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. How do you amend your tax return It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. How do you amend your tax return However, these schedules are for your information only. How do you amend your tax return You must complete Form 4684, Casualties and Thefts, to report your loss. How do you amend your tax return How To Use This Workbook You can use this workbook by following these five steps. How do you amend your tax return Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. How do you amend your tax return Know the definitions of cost or other basis and fair market value, discussed later. How do you amend your tax return Fill out Schedules 1 through 20. How do you amend your tax return Read the instructions for Form 4684. How do you amend your tax return Fill out Form 4684 using the information you entered in Schedules 1 through 20. How do you amend your tax return Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684. How do you amend your tax return Take what's in each row of. How do you amend your tax return . How do you amend your tax return . How do you amend your tax return And enter it on Form 4684. How do you amend your tax return . How do you amend your tax return . How do you amend your tax return Column 1 Line 1 Column 2 Line 2 Column 3 Line 3 Column 4 Line 4 Column 5 Line 5 Column 6 Line 6 Column 7 Line 7 Column 8 Line 8 Column 9 Line 9 Prev  Up  Next   Home   More Online Publications