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How To File 2011 Income Tax

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How To File 2011 Income Tax

How to file 2011 income tax Publication 3402 - Main Content Table of Contents What is a Limited Liability Company? Classification of an LLC LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations Subsequent Elections How To Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What is a Limited Liability Company? For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. How to file 2011 income tax Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. How to file 2011 income tax An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. How to file 2011 income tax 7701-3. How to file 2011 income tax The information in this publication applies to LLCs in general, and different rules may apply to special situations, including banks, insurance companies, or nonprofit organizations that are LLCs or that own LLCs. How to file 2011 income tax Check your state's requirements and the federal tax regulations for further information. How to file 2011 income tax Classification of an LLC Default classification rules. How to file 2011 income tax   An LLC with at least two members is classified as a partnership for federal income tax purposes. How to file 2011 income tax An LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes). How to file 2011 income tax Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. How to file 2011 income tax Elected classification. How to file 2011 income tax   If an LLC does not choose to be classified under the above default classifications, it can elect to be classified as an association taxable as a corporation or as an S corporation. How to file 2011 income tax After an LLC has determined its federal tax classification, it can later elect to change that classification. How to file 2011 income tax For details, see Subsequent Elections, later. How to file 2011 income tax LLCs Classified as Partnerships If an LLC has at least two members and is classified as a partnership, it generally must file Form 1065, U. How to file 2011 income tax S. How to file 2011 income tax Return of Partnership Income. How to file 2011 income tax Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. How to file 2011 income tax For certain purposes, members of an LLC are treated as limited partners in a limited partnership. How to file 2011 income tax For example, LLC members are treated as limited partners for purposes of material participation under the passive activity limitation rules (see Temporary Regulation section 1. How to file 2011 income tax 469-5T(e)). How to file 2011 income tax See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. How to file 2011 income tax Member manager. How to file 2011 income tax   Only a member manager of an LLC can sign the partnership tax return. How to file 2011 income tax And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. How to file 2011 income tax A member manager is any owner of an interest in the LLC who, alone or together with others, has the continuing authority to make the management decisions necessary to conduct the business for which the LLC was formed. How to file 2011 income tax If there are no elected or designated member managers, each owner is treated as a member manager. How to file 2011 income tax Change in default classification. How to file 2011 income tax   If the number of members in an LLC classified as a partnership is reduced to only one member, it becomes an entity disregarded as separate from its owner under Regulations section 301. How to file 2011 income tax 7701-3(f)(2). How to file 2011 income tax However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a disregarded entity will not apply. How to file 2011 income tax   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. How to file 2011 income tax If a partnership that becomes a disregarded entity as a result of a decrease in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed under Subsequent Elections, later, apply. How to file 2011 income tax Example 1. How to file 2011 income tax Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. How to file 2011 income tax Each holds an equal membership interest. How to file 2011 income tax The LLC does not hold any unrealized receivables or substantially appreciated inventory. How to file 2011 income tax Ethel sells her entire interest in the LLC to Francis for $10,000. How to file 2011 income tax After the sale, the business is continued by the LLC, which is owned solely by Francis. How to file 2011 income tax No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. How to file 2011 income tax The partnership terminates when Francis buys Ethel's entire interest. How to file 2011 income tax Ethel must treat the transaction as the sale of a partnership interest and must report gain or loss, if any, resulting from the sale of her partnership interest. How to file 2011 income tax For purposes of determining the tax treatment of Francis, the partnership is deemed to make a liquidating distribution of all of its assets to Ethel and Francis, and after this distribution, Francis is treated as acquiring the assets deemed to have been distributed to Ethel in liquidation of Ethel's partnership interest. How to file 2011 income tax Francis's basis in the assets attributable to Ethel's one-half interest in the partnership is $10,000, the purchase price for Ethel's partnership interest. How to file 2011 income tax Upon the termination of the partnership, Francis is considered to receive a distribution of those assets attributable to Francis's former interest in the partnership. How to file 2011 income tax Francis must recognize gain or loss, if any, on the deemed distribution of the assets to the extent required by Internal Revenue Code section 731(a). How to file 2011 income tax See Partnership Distributions in Publication 541. How to file 2011 income tax Example 2. How to file 2011 income tax George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. How to file 2011 income tax Each holds an equal membership interest. How to file 2011 income tax The LLC does not hold any unrealized receivables or substantially appreciated inventory. How to file 2011 income tax George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. How to file 2011 income tax After the sale, the business is continued by the LLC, which is owned solely by Ian. How to file 2011 income tax No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. How to file 2011 income tax The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. How to file 2011 income tax George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. How to file 2011 income tax For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. How to file 2011 income tax Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. How to file 2011 income tax   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. How to file 2011 income tax R. How to file 2011 income tax B. How to file 2011 income tax 6. How to file 2011 income tax You can find Revenue Ruling 99-6 at www. How to file 2011 income tax irs. How to file 2011 income tax gov/pub/irs-irbs/irb99-06. How to file 2011 income tax pdf. How to file 2011 income tax LLCs Classified as Disregarded Entities If an LLC has only one member and is classified as an entity disregarded as separate from its owner, its income, deductions, gains, losses, and credits are reported on the owner's income tax return. How to file 2011 income tax For example, if the owner of the LLC is an individual, the LLC's income and expenses would be reported on the following schedules filed with the owner's Form 1040: Schedule C, Profit or Loss from Business (Sole Proprietorship); Schedule C-EZ, Net Profit From Business (Sole Proprietorship); Schedule E, Supplemental Income and Loss; or Schedule F, Profit or Loss From Farming. How to file 2011 income tax Employment tax and certain excise taxes. How to file 2011 income tax   A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. How to file 2011 income tax For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes. How to file 2011 income tax A single-member LLC is also required to use its name and EIN to register for excise tax activities on Form 637; pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; and claim any refunds, credits, and payments on Form 8849. How to file 2011 income tax See the employment and excise tax returns for more information. How to file 2011 income tax Self-employment tax rule for disregarded entity LLCs. How to file 2011 income tax   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. How to file 2011 income tax Instead, the owner is subject to tax on the net earnings from self-employment of the LLC which is treated in the same manner as a sole-proprietorship. How to file 2011 income tax Example 3. How to file 2011 income tax LLC is a disregarded entity owned by Irene. How to file 2011 income tax LLC has three employees (Kent, Patricia, and Tex) and pays wages. How to file 2011 income tax LLC is treated as an entity separate from its owner for purposes of employment taxes. How to file 2011 income tax For the wages paid to Kent, Patricia, and Tex, LLC is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. How to file 2011 income tax In addition, LLC must file under its name and EIN the applicable employment tax returns; make timely employment tax deposits; and file with the Social Security Administration and furnish to LLC's employees (Kent, Patricia, and Tex) Forms W-2, Wage and Tax Statement. How to file 2011 income tax Irene is self-employed for purposes of the self-employment tax. How to file 2011 income tax Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. How to file 2011 income tax Irene is not an employee of LLC for purposes of employment taxes. How to file 2011 income tax Because LLC is treated as a sole proprietorship of Irene for income tax purposes, Irene must report the income and expenses from LLC on her Schedule C. How to file 2011 income tax Irene will figure the tax due on her net earnings from self-employment on Schedule SE. How to file 2011 income tax Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. How to file 2011 income tax Taxpayer identification number. How to file 2011 income tax   For all income tax purposes, a single-member LLC classified as a disregarded entity must use the owner's social security number (SSN) or EIN. How to file 2011 income tax This includes all information returns and reporting related to income tax. How to file 2011 income tax For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number and Certification, the LLC must provide the owner's SSN or EIN, not the LLC's EIN. How to file 2011 income tax   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. How to file 2011 income tax An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms listed above (see Employment tax and certain excise taxes earlier). How to file 2011 income tax See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. How to file 2011 income tax Change in default classification. How to file 2011 income tax   If a single-member LLC classified as a disregarded entity for income tax purposes acquires an additional member, it becomes a partnership under Regulations section 301. How to file 2011 income tax 7701-3(f)(2). How to file 2011 income tax However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a partnership will not apply. How to file 2011 income tax   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. How to file 2011 income tax If a disregarded entity that becomes a partnership as a result of an increase in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed in Subsequent Elections, later, apply. How to file 2011 income tax Example 4. How to file 2011 income tax Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. How to file 2011 income tax Alain does not contribute any portion of the $5,000 to the LLC. How to file 2011 income tax Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. How to file 2011 income tax The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. How to file 2011 income tax Bart's buying a 50% interest in Alain's ownership interest in the LLC is treated as Bart's buying a 50% interest in each of the LLC's assets, which are treated as owned directly by Alain for federal income tax purposes. How to file 2011 income tax Immediately thereafter, Alain and Bart are treated as contributing their respective interests in those assets to a partnership in exchange for ownership interests in the partnership. How to file 2011 income tax Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. How to file 2011 income tax Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. How to file 2011 income tax Example 5. How to file 2011 income tax Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. How to file 2011 income tax The LLC uses all of the contributed cash in its business. How to file 2011 income tax Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. How to file 2011 income tax The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. How to file 2011 income tax Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. How to file 2011 income tax Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. How to file 2011 income tax Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. How to file 2011 income tax   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. How to file 2011 income tax R. How to file 2011 income tax B. How to file 2011 income tax 8. How to file 2011 income tax You can find Revenue Ruling 99-5 at www. How to file 2011 income tax irs. How to file 2011 income tax gov/pub/irs-irbs/irb99-06. How to file 2011 income tax pdf. How to file 2011 income tax LLCs Classified as Corporations An LLC with either a single member or more than one member can elect to be classified as a corporation rather than be classified as a partnership or disregarded entity under the default rules discussed earlier. How to file 2011 income tax File Form 8832, Entity Classification Election, to elect classification as a C corporation. How to file 2011 income tax File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. How to file 2011 income tax LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. How to file 2011 income tax By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. How to file 2011 income tax If the LLC elects to be classified as a corporation by filing Form 8832, a copy of the LLC's Form 8832 must be attached to the federal income tax return of each direct and indirect owner of the LLC for the tax year of the owner that includes the date on which the election took effect. How to file 2011 income tax Example 6. How to file 2011 income tax Classification as a corporation without an S election. How to file 2011 income tax Wanda and Sylvester are members of an LLC. How to file 2011 income tax They agree that the LLC should be classified as a corporation but do not want to elect to have the LLC be treated as an S corporation. How to file 2011 income tax The LLC must file Form 8832. How to file 2011 income tax Example 7. How to file 2011 income tax Classification as a corporation with an S election. How to file 2011 income tax Evelyn and Carol are members of an LLC. How to file 2011 income tax They agree that the LLC should be classified as an S corporation. How to file 2011 income tax The LLC must file Form 2553 instead of Form 8832. How to file 2011 income tax If the LLC is classified as a corporation, it must file a corporation income tax return. How to file 2011 income tax If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation). How to file 2011 income tax If it is an S corporation, the corporation is generally not subject to any income tax and the income, deductions, gains, losses, and credits of the corporation “pass through” to the members. How to file 2011 income tax Corporations generally file either: Form 1120, U. How to file 2011 income tax S. How to file 2011 income tax Corporation Income Tax Return; or Form 1120S, U. How to file 2011 income tax S. How to file 2011 income tax Income Tax Return for an S Corporation. How to file 2011 income tax For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. How to file 2011 income tax For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. How to file 2011 income tax S. How to file 2011 income tax Income Tax Return for an S Corporation. How to file 2011 income tax Subsequent Elections An LLC can elect to change its classification. How to file 2011 income tax Generally, once an LLC has elected to change its classification, it cannot elect again to change it classification during the 60 months after the effective date of the election. How to file 2011 income tax An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. How to file 2011 income tax For more information and exceptions, see Regulations section 301. How to file 2011 income tax 7701-3(c) and the Form 8832 instructions. How to file 2011 income tax An election to change classification can have significant tax consequences based on the following transactions that are deemed to occur as a result of the election. How to file 2011 income tax Partnership to corporation. How to file 2011 income tax   An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners. How to file 2011 income tax   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. How to file 2011 income tax Corporation to partnership. How to file 2011 income tax   An election to change classification from a corporation to a partnership will be treated as if the corporation distributed all of its assets and liabilities to its shareholders in liquidation and the shareholders then immediately contributed all of the distributed assets and liabilities to a new partnership. How to file 2011 income tax   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. How to file 2011 income tax Corporation to disregarded entity. How to file 2011 income tax   An election to change classification from a corporation to a disregarded entity will be treated as if the corporation distributed all of its assets and liabilities to its single owner in liquidation. How to file 2011 income tax   For more information, see Distributions to Shareholders in Publication 542. How to file 2011 income tax Disregarded entity to corporation. How to file 2011 income tax   An election to change classification from a disregarded entity to a corporation will be treated as if the owner of the disregarded entity contributed all of the assets and liabilities to the corporation in exchange for stock. How to file 2011 income tax   For more information, see Property Exchanged for Stock in Publication 542. How to file 2011 income tax How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. How to file 2011 income tax Internal Revenue Service You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to file 2011 income tax By selecting the method that is best for you, you will have quick and easy access to tax help. How to file 2011 income tax Contacting your Taxpayer Advocate. How to file 2011 income tax   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. How to file 2011 income tax   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. How to file 2011 income tax You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. How to file 2011 income tax You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. How to file 2011 income tax For more information, go to www. How to file 2011 income tax irs. How to file 2011 income tax gov/advocate. How to file 2011 income tax Low Income Taxpayer Clinics (LITCs). How to file 2011 income tax   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. How to file 2011 income tax The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. How to file 2011 income tax Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. How to file 2011 income tax It is available at www. How to file 2011 income tax irs. How to file 2011 income tax gov or at your local IRS office. How to file 2011 income tax Small business workshops. How to file 2011 income tax   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. How to file 2011 income tax Workshops are sponsored and presented by IRS partners who are federal tax specialists. How to file 2011 income tax Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. How to file 2011 income tax Although most are free, some workshops have fees associated with them. How to file 2011 income tax Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. How to file 2011 income tax   For more information, visit www. How to file 2011 income tax irs. How to file 2011 income tax gov/businesses/small. How to file 2011 income tax Subscribe to e-news for small businesses. How to file 2011 income tax   Join the e-News for Small Businesses mailing list to receive updates, reminders, and other information useful to small business owners and self employed individuals. How to file 2011 income tax Visit the website at www. How to file 2011 income tax irs. How to file 2011 income tax gov/businesses/small and click on “Subscribe to e-News. How to file 2011 income tax ” Free tax services. How to file 2011 income tax   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to file 2011 income tax It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How to file 2011 income tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to file 2011 income tax Internet. How to file 2011 income tax You can access the IRS website at www. How to file 2011 income tax irs. How to file 2011 income tax gov 24 hours a day, 7 days a week, to: E-file your return. How to file 2011 income tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file 2011 income tax Check the status of your refund. How to file 2011 income tax Go to www. How to file 2011 income tax irs. How to file 2011 income tax gov and click on Where's My Refund. How to file 2011 income tax Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file 2011 income tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file 2011 income tax Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file 2011 income tax Download forms, instructions, and publications. How to file 2011 income tax Order IRS products online. How to file 2011 income tax Research your tax questions online. How to file 2011 income tax Search publications online by topic or keyword. How to file 2011 income tax View Internal Revenue Bulletins (IRBs) published in the last few years. How to file 2011 income tax Figure your withholding allowances using the withholding calculator online at www. How to file 2011 income tax irs. How to file 2011 income tax gov/individuals. How to file 2011 income tax Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. How to file 2011 income tax Sign up to receive local and national tax news by email. How to file 2011 income tax Get information on starting and operating a small business. How to file 2011 income tax Phone. How to file 2011 income tax Many services are available by phone. How to file 2011 income tax Ordering forms, instructions, and publications. How to file 2011 income tax Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to file 2011 income tax You should receive your order within 10 days. How to file 2011 income tax Asking tax questions. How to file 2011 income tax Call the IRS with your tax questions at 1-800-829-1040. How to file 2011 income tax Solving problems. How to file 2011 income tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file 2011 income tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file 2011 income tax Call your local Taxpayer Assistance Center for an appointment. How to file 2011 income tax To find the number, go to www. How to file 2011 income tax irs. How to file 2011 income tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2011 income tax TTY/TDD equipment. How to file 2011 income tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file 2011 income tax TeleTax topics. How to file 2011 income tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to file 2011 income tax Refund information. How to file 2011 income tax To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to file 2011 income tax Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file 2011 income tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file 2011 income tax Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file 2011 income tax Refunds are sent out weekly on Fridays. How to file 2011 income tax If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to file 2011 income tax Evaluating the quality of our telephone services. How to file 2011 income tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file 2011 income tax One method is for a second IRS representative to listen in on or record random telephone calls. How to file 2011 income tax Another is to ask some callers to complete a short survey at the end of the call. How to file 2011 income tax Walk-in. How to file 2011 income tax Many products and services are available on a walk-in basis. How to file 2011 income tax Products. How to file 2011 income tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file 2011 income tax Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to file 2011 income tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file 2011 income tax Services. How to file 2011 income tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file 2011 income tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file 2011 income tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to file 2011 income tax No appointment is necessary—just walk in. How to file 2011 income tax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to file 2011 income tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file 2011 income tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to file 2011 income tax All other issues will be handled without an appointment. How to file 2011 income tax To find the number of your local office, go to www. How to file 2011 income tax irs. How to file 2011 income tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file 2011 income tax Mail. How to file 2011 income tax You can send your order for forms, instructions, and publications to the address below. How to file 2011 income tax You should receive a response within 10 days after your request is received. How to file 2011 income tax Internal Revenue Service1201 N. How to file 2011 income tax Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. How to file 2011 income tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to file 2011 income tax Prior-year forms, instructions, and publications. How to file 2011 income tax Tax Map: an electronic research tool and finding aid. How to file 2011 income tax Tax law frequently asked questions. How to file 2011 income tax Tax Topics from the IRS telephone response system. How to file 2011 income tax Internal Revenue Code—Title 26 of the U. How to file 2011 income tax S. How to file 2011 income tax Code. How to file 2011 income tax Fill-in, print, and save features for most tax forms. How to file 2011 income tax Internal Revenue Bulletins. How to file 2011 income tax Toll-free and email technical support. How to file 2011 income tax Two releases during the year. How to file 2011 income tax – The first release will ship the beginning of January. How to file 2011 income tax – The final release will ship the beginning of March. How to file 2011 income tax Purchase the DVD from National Technical Information Service (NTIS) at www. How to file 2011 income tax irs. How to file 2011 income tax gov/cdorders for $30 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the DVD for $30 (plus a $6 handling fee). How to file 2011 income tax Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. How to file 2011 income tax The SBA also has publications and videos on a variety of business topics. How to file 2011 income tax The following briefly describes assistance provided by the SBA. How to file 2011 income tax Small Business Development Centers (SBDCs). How to file 2011 income tax   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. How to file 2011 income tax Help is available when beginning, improving, or expanding a small business. 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How to file 2011 income tax You can visit the SBA website at www. How to file 2011 income tax sba. How to file 2011 income tax gov. How to file 2011 income tax While visiting the SBA website, you can find a variety of information of interest to small business owners. How to file 2011 income tax    Phone. How to file 2011 income tax Call the SBA Answer Desk at 1-800-UASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. How to file 2011 income tax    Walk-in. How to file 2011 income tax You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. How to file 2011 income tax To find the location nearest you, visit the SBA website or call the SBA Answer Desk. How to file 2011 income tax Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. How to file 2011 income tax Most of these are available from the Superintendent of Documents at the Government Printing Office. How to file 2011 income tax You can get information and order these publications and pamphlets in several ways. How to file 2011 income tax Internet. How to file 2011 income tax You can visit the GPO website at www. How to file 2011 income tax access. How to file 2011 income tax gpo. How to file 2011 income tax gov. How to file 2011 income tax Mail. How to file 2011 income tax Write to the GPO at the following address. How to file 2011 income tax Superintendent of DocumentsU. How to file 2011 income tax S. How to file 2011 income tax Government Printing OfficeP. How to file 2011 income tax O. How to file 2011 income tax Box 979050St. How to file 2011 income tax Louis, MO 63917-9000 Phone. How to file 2011 income tax Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 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The How To File 2011 Income Tax

How to file 2011 income tax Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. How to file 2011 income tax Proc. How to file 2011 income tax 2010-18 Table of Contents SECTION 1. How to file 2011 income tax PURPOSE SECTION 2. How to file 2011 income tax BACKGROUND SECTION 3. How to file 2011 income tax SCOPE SECTION 4. How to file 2011 income tax APPLICATION SECTION 5. How to file 2011 income tax EFFECTIVE DATE SECTION 6. How to file 2011 income tax DRAFTING INFORMATION SECTION 1. How to file 2011 income tax PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, 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 2010, including a separate table of inclusion amounts for lessees of trucks and vans. How to file 2011 income tax 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. How to file 2011 income tax SECTION 2. How to file 2011 income tax BACKGROUND . How to file 2011 income tax 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. How to file 2011 income tax 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. How to file 2011 income tax 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. How to file 2011 income tax This change reflects the higher rate of price inflation for trucks and vans since 1988. How to file 2011 income tax . How to file 2011 income tax 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. How to file 2011 income tax The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. How to file 2011 income tax Under § 1. How to file 2011 income tax 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. How to file 2011 income tax One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. How to file 2011 income tax Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. How to file 2011 income tax SECTION 3. How to file 2011 income tax SCOPE . How to file 2011 income tax 01 The limitations on depreciation deductions in section 4. How to file 2011 income tax 01(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 2010, and continue to apply for each taxable year that the passenger automobile remains in service. How to file 2011 income tax . How to file 2011 income tax 02 The tables in section 4. How to file 2011 income tax 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. How to file 2011 income tax 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. How to file 2011 income tax See Rev. How to file 2011 income tax Proc. How to file 2011 income tax 2005-13, 2005-1 C. How to file 2011 income tax B. How to file 2011 income tax 759, for passenger automobiles first leased before calendar year 2006; Rev. How to file 2011 income tax Proc. How to file 2011 income tax 2006-18, 2006-1 C. How to file 2011 income tax B. How to file 2011 income tax 645, for passenger automobiles first leased during calendar year 2006; Rev. How to file 2011 income tax Proc. How to file 2011 income tax 2007-30, 2007-1 C. How to file 2011 income tax B. How to file 2011 income tax 1104, for passenger automobiles first leased during calendar year 2007; Rev. How to file 2011 income tax Proc. How to file 2011 income tax 2008-22, 2008-12 I. How to file 2011 income tax R. How to file 2011 income tax B. How to file 2011 income tax 658, for passenger automobiles first leased during calendar year 2008; and Rev. How to file 2011 income tax Proc. How to file 2011 income tax 2009-24, 2009-17 I. How to file 2011 income tax R. How to file 2011 income tax B. How to file 2011 income tax 885, for passenger automobiles first leased during calendar year 2009. How to file 2011 income tax SECTION 4. How to file 2011 income tax APPLICATION . How to file 2011 income tax 01 Limitations on Depreciation Deductions for Certain Automobiles. How to file 2011 income tax (1) Amount of the inflation adjustment. How to file 2011 income tax (a) Passenger automobiles (other than trucks or vans). How to file 2011 income tax 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. How to file 2011 income tax 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. How to file 2011 income tax The new car component of the CPI was 115. How to file 2011 income tax 2 for October 1987 and 137. How to file 2011 income tax 851 for October 2009. How to file 2011 income tax The October 2009 index exceeded the October 1987 index by 22. How to file 2011 income tax 651. How to file 2011 income tax Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. How to file 2011 income tax 66 percent (22. How to file 2011 income tax 651/115. How to file 2011 income tax 2 x 100%). How to file 2011 income tax The dollar limitations in § 280F(a) are multiplied by a factor of 0. How to file 2011 income tax 1966, 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 2010. How to file 2011 income tax This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. How to file 2011 income tax (b) Trucks and vans. How to file 2011 income tax To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. How to file 2011 income tax The new truck component of the CPI was 112. How to file 2011 income tax 4 for October 1987 and 140. How to file 2011 income tax 897 for October 2009. How to file 2011 income tax The October 2009 index exceeded the October 1987 index by 28. How to file 2011 income tax 497. How to file 2011 income tax Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. How to file 2011 income tax 35 percent (28. How to file 2011 income tax 497/112. How to file 2011 income tax 4 x 100%). How to file 2011 income tax The dollar limitations in § 280F(a) are multiplied by a factor of 0. How to file 2011 income tax 2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. How to file 2011 income tax This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. How to file 2011 income tax (2) Amount of the limitation. How to file 2011 income tax Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. How to file 2011 income tax Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010. How to file 2011 income tax REV. How to file 2011 income tax PROC. How to file 2011 income tax 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. How to file 2011 income tax PROC. How to file 2011 income tax 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . How to file 2011 income tax 02 Inclusions in Income of Lessees of Passenger Automobiles. How to file 2011 income tax A taxpayer must follow the procedures in § 1. How to file 2011 income tax 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. How to file 2011 income tax In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. How to file 2011 income tax REV. How to file 2011 income tax PROC. How to file 2011 income tax 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. How to file 2011 income tax PROC. How to file 2011 income tax 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. How to file 2011 income tax EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. How to file 2011 income tax SECTION 6. How to file 2011 income tax DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. How to file 2011 income tax Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). How to file 2011 income tax For further information regarding this revenue procedure, contact Mr. How to file 2011 income tax Harvey at (202) 622-4930 (not a toll-free call). How to file 2011 income tax Prev  Up  Next   Home   More Internal Revenue Bulletins