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Hr Block 2011 Tax Software

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Hr Block 2011 Tax Software

Hr block 2011 tax software 5. Hr block 2011 tax software   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Hr block 2011 tax software This chapter discusses the records you need to keep to prove these expenses. Hr block 2011 tax software If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Hr block 2011 tax software You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Hr block 2011 tax software These plans are discussed in chapter 6 under Reimbursements . Hr block 2011 tax software How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Hr block 2011 tax software You must be able to prove the elements listed across the top portion of the chart. Hr block 2011 tax software You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Hr block 2011 tax software You cannot deduct amounts that you approximate or estimate. Hr block 2011 tax software You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Hr block 2011 tax software You must generally prepare a written record for it to be considered adequate. Hr block 2011 tax software This is because written evidence is more reliable than oral evidence alone. Hr block 2011 tax software However, if you prepare a record on a computer, it is considered an adequate record. Hr block 2011 tax software What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Hr block 2011 tax software You should also keep documentary evidence that, together with your record, will support each element of an expense. Hr block 2011 tax software Documentary evidence. Hr block 2011 tax software   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Hr block 2011 tax software Exception. Hr block 2011 tax software   Documentary evidence is not needed if any of the following conditions apply. Hr block 2011 tax software You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Hr block 2011 tax software ( Accountable plans and per diem allowances are discussed in chapter 6. Hr block 2011 tax software ) Your expense, other than lodging, is less than $75. Hr block 2011 tax software You have a transportation expense for which a receipt is not readily available. Hr block 2011 tax software Adequate evidence. Hr block 2011 tax software   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Hr block 2011 tax software   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Hr block 2011 tax software The name and location of the hotel. Hr block 2011 tax software The dates you stayed there. Hr block 2011 tax software Separate amounts for charges such as lodging, meals, and telephone calls. Hr block 2011 tax software   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Hr block 2011 tax software The name and location of the restaurant. Hr block 2011 tax software The number of people served. Hr block 2011 tax software The date and amount of the expense. Hr block 2011 tax software If a charge is made for items other than food and beverages, the receipt must show that this is the case. Hr block 2011 tax software Canceled check. Hr block 2011 tax software   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Hr block 2011 tax software However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Hr block 2011 tax software Duplicate information. Hr block 2011 tax software   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Hr block 2011 tax software   You do not have to record amounts your employer pays directly for any ticket or other travel item. Hr block 2011 tax software However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Hr block 2011 tax software Timely-kept records. Hr block 2011 tax software   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Hr block 2011 tax software A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Hr block 2011 tax software   You do not need to write down the elements of every expense on the day of the expense. Hr block 2011 tax software If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Hr block 2011 tax software   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Hr block 2011 tax software This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Hr block 2011 tax software Proving business purpose. Hr block 2011 tax software   You must generally provide a written statement of the business purpose of an expense. Hr block 2011 tax software However, the degree of proof varies according to the circumstances in each case. Hr block 2011 tax software If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Hr block 2011 tax software Example. Hr block 2011 tax software If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Hr block 2011 tax software You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Hr block 2011 tax software You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Hr block 2011 tax software Confidential information. Hr block 2011 tax software   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Hr block 2011 tax software However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Hr block 2011 tax software What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Hr block 2011 tax software If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Hr block 2011 tax software Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Hr block 2011 tax software Documentary evidence can be receipts, paid bills, or similar evidence. Hr block 2011 tax software If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Hr block 2011 tax software For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Hr block 2011 tax software Invoices of deliveries establish when you used the car for business. Hr block 2011 tax software Table 5-1. Hr block 2011 tax software How To Prove Certain Business Expenses IF you have expenses for . Hr block 2011 tax software . Hr block 2011 tax software THEN you must keep records that show details of the following elements . Hr block 2011 tax software . Hr block 2011 tax software . Hr block 2011 tax software   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Hr block 2011 tax software Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Hr block 2011 tax software Dates you left and returned for each trip and number of days spent on business. Hr block 2011 tax software Destination or area of your travel (name of city, town, or other designation). Hr block 2011 tax software Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Hr block 2011 tax software    Relationship: N/A Entertainment Cost of each separate expense. Hr block 2011 tax software Incidental expenses such as taxis, telephones, etc. Hr block 2011 tax software , may be totaled on a daily basis. Hr block 2011 tax software Date of entertainment. Hr block 2011 tax software (Also see Business Purpose. Hr block 2011 tax software ) Name and address or location of place of entertainment. Hr block 2011 tax software Type of entertainment if not otherwise apparent. Hr block 2011 tax software (Also see Business Purpose. Hr block 2011 tax software ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Hr block 2011 tax software  For entertainment, the nature of the business discussion or activity. Hr block 2011 tax software If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Hr block 2011 tax software    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Hr block 2011 tax software  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Hr block 2011 tax software Gifts Cost of the gift. Hr block 2011 tax software Date of the gift. Hr block 2011 tax software Description of the gift. Hr block 2011 tax software   Transportation Cost of each separate expense. Hr block 2011 tax software For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Hr block 2011 tax software Date of the expense. Hr block 2011 tax software For car expenses, the date of the use of the car. Hr block 2011 tax software Your business destination. Hr block 2011 tax software Purpose: Business purpose for the expense. Hr block 2011 tax software    Relationship: N/A Sampling. Hr block 2011 tax software   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Hr block 2011 tax software You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Hr block 2011 tax software Example. Hr block 2011 tax software You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Hr block 2011 tax software There is no other business use of the car, but you and your family use the car for personal purposes. Hr block 2011 tax software You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Hr block 2011 tax software Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Hr block 2011 tax software Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Hr block 2011 tax software Exceptional circumstances. Hr block 2011 tax software   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Hr block 2011 tax software This applies if all the following are true. Hr block 2011 tax software You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Hr block 2011 tax software You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Hr block 2011 tax software You have presented other evidence for the element that is the best proof possible under the circumstances. Hr block 2011 tax software Destroyed records. Hr block 2011 tax software   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Hr block 2011 tax software Reasons beyond your control include fire, flood, and other casualties. Hr block 2011 tax software    Table 5-2. Hr block 2011 tax software Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Hr block 2011 tax software ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Hr block 2011 tax software Separating expenses. Hr block 2011 tax software   Each separate payment is generally considered a separate expense. Hr block 2011 tax software For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Hr block 2011 tax software You must record them separately in your records. Hr block 2011 tax software Season or series tickets. Hr block 2011 tax software   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Hr block 2011 tax software To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Hr block 2011 tax software You must keep records to show whether you use each ticket as a gift or entertainment. Hr block 2011 tax software Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Hr block 2011 tax software See Entertainment tickets in chapter 2. Hr block 2011 tax software Combining items. Hr block 2011 tax software   You can make one daily entry in your record for reasonable categories of expenses. Hr block 2011 tax software Examples are taxi fares, telephone calls, or other incidental travel costs. Hr block 2011 tax software Meals should be in a separate category. Hr block 2011 tax software You can include tips for meal-related services with the costs of the meals. Hr block 2011 tax software   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Hr block 2011 tax software For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Hr block 2011 tax software Car expenses. Hr block 2011 tax software   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Hr block 2011 tax software Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Hr block 2011 tax software Example. Hr block 2011 tax software You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Hr block 2011 tax software You can account for these using a single record of miles driven. Hr block 2011 tax software Gift expenses. Hr block 2011 tax software   You do not always have to record the name of each recipient of a gift. Hr block 2011 tax software A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Hr block 2011 tax software For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Hr block 2011 tax software Allocating total cost. Hr block 2011 tax software   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Hr block 2011 tax software To do so, you must establish the number of persons who participated in the event. Hr block 2011 tax software   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Hr block 2011 tax software See Allocating between business and nonbusiness in chapter 2. Hr block 2011 tax software If your return is examined. Hr block 2011 tax software    If your return is examined, you may have to provide additional information to the IRS. Hr block 2011 tax software This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Hr block 2011 tax software    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Hr block 2011 tax software Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Hr block 2011 tax software Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Hr block 2011 tax software Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Hr block 2011 tax software Entertainment  (Detail in Schedule C)                                 4. Hr block 2011 tax software Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Hr block 2011 tax software Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Hr block 2011 tax software ) (Detail mileage in Schedule A. Hr block 2011 tax software ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Hr block 2011 tax software Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Hr block 2011 tax software 00 or more. Hr block 2011 tax software Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Hr block 2011 tax software Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Hr block 2011 tax software A return filed early is considered filed on the due date. Hr block 2011 tax software For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Hr block 2011 tax software You must keep records of the business use of your car for each year of the recovery period. Hr block 2011 tax software See More-than-50%-use test in chapter 4 under Depreciation Deduction. Hr block 2011 tax software Reimbursed for expenses. Hr block 2011 tax software   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Hr block 2011 tax software However, you may have to prove your expenses if any of the following conditions apply. Hr block 2011 tax software You claim deductions for expenses that are more than reimbursements. Hr block 2011 tax software Your expenses are reimbursed under a nonaccountable plan. Hr block 2011 tax software Your employer does not use adequate accounting procedures to verify expense accounts. Hr block 2011 tax software You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Hr block 2011 tax software Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Hr block 2011 tax software Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Hr block 2011 tax software Prev  Up  Next   Home   More Online Publications
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The Hr Block 2011 Tax Software

Hr block 2011 tax software Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. Hr block 2011 tax software Installment sale, Installment reporting for sale of partnership interest. Hr block 2011 tax software Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. Hr block 2011 tax software C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. Hr block 2011 tax software , Capital interest. Hr block 2011 tax software Comments on publication, Comments and suggestions. Hr block 2011 tax software Contribution Basis of property, Basis of contributed property. Hr block 2011 tax software Built-in gain or loss, Allocations to account for built-in gain or loss. Hr block 2011 tax software Distribution of property, Distribution of contributed property to another partner. Hr block 2011 tax software Net precontribution gain, Net precontribution gain. Hr block 2011 tax software Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. Hr block 2011 tax software Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. Hr block 2011 tax software Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. Hr block 2011 tax software 8308, Information return required of partnership. Hr block 2011 tax software 8832, Organizations formed after 1996. Hr block 2011 tax software 8865, Contribution to foreign partnership. Hr block 2011 tax software G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. Hr block 2011 tax software Inventory items, substantially appreciated, Substantially appreciated inventory items. Hr block 2011 tax software L Liability Assumption of, Assumption of liability. Hr block 2011 tax software Partner's assumed by partnership, Partner's liabilities assumed by partnership. Hr block 2011 tax software Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. Hr block 2011 tax software Liquidation Constructive, Constructive liquidation. Hr block 2011 tax software Partner's interest, Complete liquidation of partner's interest. Hr block 2011 tax software Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. Hr block 2011 tax software M Marketable securities, Marketable securities treated as money. Hr block 2011 tax software N Notice group, TEFRA, Notice group. Hr block 2011 tax software Notice partner, TEFRA, Notice partner. Hr block 2011 tax software P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. Hr block 2011 tax software Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. Hr block 2011 tax software Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. Hr block 2011 tax software Liquidation of, Complete liquidation of partner's interest. Hr block 2011 tax software , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. Hr block 2011 tax software Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. Hr block 2011 tax software Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. Hr block 2011 tax software Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. Hr block 2011 tax software Capital interest, Capital interest. Hr block 2011 tax software Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. Hr block 2011 tax software Precontribution gain, Net precontribution gain. Hr block 2011 tax software Profits interest, Profits interest. Hr block 2011 tax software Publications (see Tax help) R Related person, Related person. Hr block 2011 tax software S Self-employed health insurance, Self-employed health insurance premiums. Hr block 2011 tax software Short period return, Short period return. Hr block 2011 tax software Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. Hr block 2011 tax software Suggestions for publication, Comments and suggestions. Hr block 2011 tax software T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. Hr block 2011 tax software TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. Hr block 2011 tax software Prev  Up     Home   More Online Publications