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I Want To File My 2011 Taxes

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I Want To File My 2011 Taxes

I want to file my 2011 taxes 8. I want to file my 2011 taxes   Business Expenses Table of Contents Introduction Useful Items - You may want to see: Bad DebtsAccrual method. I want to file my 2011 taxes Cash method. I want to file my 2011 taxes Car and Truck ExpensesOffice in the home. I want to file my 2011 taxes Methods for Deducting Car and Truck Expenses Reimbursing Your Employees for Expenses Depreciation Employees' PayFringe benefits. I want to file my 2011 taxes InsuranceHow to figure the deduction. I want to file my 2011 taxes Interest Legal and Professional FeesTax preparation fees. I want to file my 2011 taxes Pension Plans Rent Expense Taxes Travel, Meals, and EntertainmentTransportation. I want to file my 2011 taxes Taxi, commuter bus, and limousine. I want to file my 2011 taxes Baggage and shipping. I want to file my 2011 taxes Car or truck. I want to file my 2011 taxes Meals and lodging. I want to file my 2011 taxes Cleaning. I want to file my 2011 taxes Telephone. I want to file my 2011 taxes Tips. I want to file my 2011 taxes More information. I want to file my 2011 taxes Business Use of Your HomeExceptions to exclusive use. I want to file my 2011 taxes Other Expenses You Can Deduct Expenses You Cannot Deduct Introduction You can deduct the costs of operating your business. I want to file my 2011 taxes These costs are known as business expenses. I want to file my 2011 taxes These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year. I want to file my 2011 taxes To be deductible, a business expense must be both ordinary and necessary. I want to file my 2011 taxes An ordinary expense is one that is common and accepted in your field of business. I want to file my 2011 taxes A necessary expense is one that is helpful and appropriate for your business. I want to file my 2011 taxes An expense does not have to be indispensable to be considered necessary. I want to file my 2011 taxes For more information about the general rules for deducting business expenses, see chapter 1 in Publication 535, Business Expenses. I want to file my 2011 taxes If you have an expense that is partly for business and partly personal, separate the personal part from the business part. I want to file my 2011 taxes The personal part is not deductible. I want to file my 2011 taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 946 How To Depreciate Property See chapter 12 for information about getting publications and forms. I want to file my 2011 taxes Bad Debts If someone owes you money you cannot collect, you have a bad debt. I want to file my 2011 taxes There are two kinds of bad debts, business bad debts and nonbusiness bad debts. I want to file my 2011 taxes A business bad debt is generally one that comes from operating your trade or business. I want to file my 2011 taxes You may be able to deduct business bad debts as an expense on your business tax return. I want to file my 2011 taxes Business bad debt. I want to file my 2011 taxes   A business bad debt is a loss from the worthlessness of a debt that was either of the following. I want to file my 2011 taxes Created or acquired in your business. I want to file my 2011 taxes Closely related to your business when it became partly or totally worthless. I want to file my 2011 taxes A debt is closely related to your business if your primary motive for incurring the debt is a business reason. I want to file my 2011 taxes   Business bad debts are mainly the result of credit sales to customers. I want to file my 2011 taxes They can also be the result of loans to suppliers, clients, employees, or distributors. I want to file my 2011 taxes Goods and services customers have not paid for are shown in your books as either accounts receivable or notes receivable. I want to file my 2011 taxes If you are unable to collect any part of these accounts or notes receivable, the uncollectible part is a business bad debt. I want to file my 2011 taxes    You can take a bad debt deduction for these accounts and notes receivable only if the amount you were owed was included in your gross income either for the year the deduction is claimed or for a prior year. I want to file my 2011 taxes Accrual method. I want to file my 2011 taxes   If you use an accrual method of accounting, you normally report income as you earn it. I want to file my 2011 taxes You can take a bad debt deduction for an uncollectible receivable if you have included the uncollectible amount in income. I want to file my 2011 taxes Cash method. I want to file my 2011 taxes   If you use the cash method of accounting, you normally report income when you receive payment. I want to file my 2011 taxes You cannot take a bad debt deduction for amounts owed to you that you have not received and cannot collect if you never included those amounts in income. I want to file my 2011 taxes More information. I want to file my 2011 taxes   For more information about business bad debts, see chapter 10 in Publication 535. I want to file my 2011 taxes Nonbusiness bad debts. I want to file my 2011 taxes   All other bad debts are nonbusiness bad debts and are deductible as short-term capital losses on Form 8949 and Schedule D (Form 1040). I want to file my 2011 taxes For more information on nonbusiness bad debts, see Publication 550, Investment Income and Expenses. I want to file my 2011 taxes Car and Truck Expenses If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. I want to file my 2011 taxes You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. I want to file my 2011 taxes You may qualify for a tax credit for qualified plug-in electric vehicles, qualified plug-in electric drive motor vehicles, and alternative motor vehicles you place in service during the year. I want to file my 2011 taxes See Form 8936 and Form 8910 for more information. I want to file my 2011 taxes Local transportation expenses. I want to file my 2011 taxes   Local transportation expenses include the ordinary and necessary costs of all the following. I want to file my 2011 taxes Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. I want to file my 2011 taxes Tax home is defined later. I want to file my 2011 taxes Visiting clients or customers. I want to file my 2011 taxes Going to a business meeting away from your regular workplace. I want to file my 2011 taxes Getting from your home to a temporary workplace when you have one or more regular places of work. I want to file my 2011 taxes These temporary workplaces can be either within the area of your tax home or outside that area. I want to file my 2011 taxes Local business transportation does not include expenses you have while traveling away from home overnight. I want to file my 2011 taxes Those expenses are deductible as travel expenses and are discussed later under Travel, Meals, and Entertainment. I want to file my 2011 taxes However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. I want to file my 2011 taxes   Generally, your tax home is your regular place of business, regardless of where you maintain your family home. I want to file my 2011 taxes It includes the entire city or general area in which your business or work is located. I want to file my 2011 taxes Example. I want to file my 2011 taxes You operate a printing business out of rented office space. I want to file my 2011 taxes You use your van to deliver completed jobs to your customers. I want to file my 2011 taxes You can deduct the cost of round-trip transportation between your customers and your print shop. I want to file my 2011 taxes    You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. I want to file my 2011 taxes These costs are personal commuting expenses. I want to file my 2011 taxes Office in the home. I want to file my 2011 taxes   Your workplace can be your home if you have an office in your home that qualifies as your principal place of business. I want to file my 2011 taxes For more information, see Business Use of Your Home, later. I want to file my 2011 taxes Example. I want to file my 2011 taxes You are a graphics designer. I want to file my 2011 taxes You operate your business out of your home. I want to file my 2011 taxes Your home qualifies as your principal place of business. I want to file my 2011 taxes You occasionally have to drive to your clients to deliver your completed work. I want to file my 2011 taxes You can deduct the cost of the round-trip transportation between your home and your clients. I want to file my 2011 taxes Methods for Deducting Car and Truck Expenses For local transportation or overnight travel by car or truck, you generally can use one of the following methods to figure your expenses. I want to file my 2011 taxes Standard mileage rate. I want to file my 2011 taxes Actual expenses. I want to file my 2011 taxes Standard mileage rate. I want to file my 2011 taxes   You may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. I want to file my 2011 taxes For 2013, the standard mileage rate is 56. I want to file my 2011 taxes 5 cents per mile. I want to file my 2011 taxes    If you choose to use the standard mileage rate for a year, you cannot deduct your actual expenses for that year except for business-related parking fees and tolls. I want to file my 2011 taxes Choosing the standard mileage rate. I want to file my 2011 taxes   If you want to use the standard mileage rate for a car or truck you own, you must choose to use it in the first year the car is available for use in your business. I want to file my 2011 taxes In later years, you can choose to use either the standard mileage rate or actual expenses. I want to file my 2011 taxes   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). I want to file my 2011 taxes Standard mileage rate not allowed. I want to file my 2011 taxes   You cannot use the standard mileage rate if you: Operate five or more cars at the same time, Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS, Claimed a section 179 deduction on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. I want to file my 2011 taxes Parking fees and tolls. I want to file my 2011 taxes   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. I want to file my 2011 taxes (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. I want to file my 2011 taxes ) Actual expenses. I want to file my 2011 taxes   If you do not choose to use the standard mileage rate, you may be able to deduct your actual car or truck expenses. I want to file my 2011 taxes    If you qualify to use both methods, figure your deduction both ways to see which gives you a larger deduction. I want to file my 2011 taxes   Actual car expenses include the costs of the following items. I want to file my 2011 taxes Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. I want to file my 2011 taxes You can divide your expenses based on the miles driven for each purpose. I want to file my 2011 taxes Example. I want to file my 2011 taxes You are the sole proprietor of a flower shop. I want to file my 2011 taxes You drove your van 20,000 miles during the year. I want to file my 2011 taxes 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use (including commuting miles). I want to file my 2011 taxes You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. I want to file my 2011 taxes More information. I want to file my 2011 taxes   For more information about the rules for claiming car and truck expenses, see Publication 463. I want to file my 2011 taxes Reimbursing Your Employees for Expenses You generally can deduct the amount you reimburse your employees for car and truck expenses. I want to file my 2011 taxes The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. I want to file my 2011 taxes For details, see chapter 11 in Publication 535. I want to file my 2011 taxes That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. I want to file my 2011 taxes Depreciation If property you acquire to use in your business is expected to last more than 1 year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. I want to file my 2011 taxes You must spread the cost over more than 1 tax year and deduct part of it each year on Schedule C. I want to file my 2011 taxes This method of deducting the cost of business property is called depreciation. I want to file my 2011 taxes The discussion here is brief. I want to file my 2011 taxes You will find more information about depreciation in Publication 946. I want to file my 2011 taxes What property can be depreciated?   You can depreciate property if it meets all the following requirements. I want to file my 2011 taxes It must be property you own. I want to file my 2011 taxes It must be used in business or held to produce income. I want to file my 2011 taxes You never can depreciate inventory (explained in chapter 2) because it is not held for use in your business. I want to file my 2011 taxes It must have a useful life that extends substantially beyond the year it is placed in service. I want to file my 2011 taxes It must have a determinable useful life, which means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. I want to file my 2011 taxes You never can depreciate the cost of land because land does not wear out, become obsolete, or get used up. I want to file my 2011 taxes It must not be excepted property. I want to file my 2011 taxes This includes property placed in service and disposed of in the same year. I want to file my 2011 taxes Repairs. I want to file my 2011 taxes    You cannot depreciate repairs and replacements that do not increase the value of your property, make it more useful, or lengthen its useful life. I want to file my 2011 taxes You can deduct these amounts on line 21 of Schedule C or line 2 of Schedule C-EZ. I want to file my 2011 taxes Depreciation method. I want to file my 2011 taxes   The method for depreciating most business and investment property placed in service after 1986 is called the Modified Accelerated Cost Recovery System (MACRS). I want to file my 2011 taxes MACRS is discussed in detail in Publication 946. I want to file my 2011 taxes Section 179 deduction. I want to file my 2011 taxes   You can elect to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. I want to file my 2011 taxes This deduction is known as the “section 179 deduction. I want to file my 2011 taxes ” The maximum amount you can elect to deduct during 2013 is generally $500,000 (higher limits apply to certain property). I want to file my 2011 taxes See IRC 179(e). I want to file my 2011 taxes   This limit is generally reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. I want to file my 2011 taxes The total amount of depreciation (including the section 179 deduction) you can take for a passenger automobile you use in your business and first place in service in 2013 is $3,160 ($11,160 if you take the special depreciation allowance for qualified passenger automobiles placed in service in 2013). I want to file my 2011 taxes Special rules apply to trucks and vans. I want to file my 2011 taxes For more information, see Publication 946. I want to file my 2011 taxes It explains what property qualifies for the deduction, what limits apply to the deduction, and when and how to recapture the deduction. I want to file my 2011 taxes    Your section 179 election for the cost of any sport utility vehicle (SUV) and certain other vehicles is limited to $25,000. I want to file my 2011 taxes For more information, see the Instructions for Form 4562 or Publication 946. I want to file my 2011 taxes Listed property. I want to file my 2011 taxes   You must follow special rules and recordkeeping requirements when depreciating listed property. I want to file my 2011 taxes Listed property is any of the following. I want to file my 2011 taxes Most passenger automobiles. I want to file my 2011 taxes Most other property used for transportation. I want to file my 2011 taxes Any property of a type generally used for entertainment, recreation, or amusement. I want to file my 2011 taxes Certain computers and related peripheral equipment. I want to file my 2011 taxes   For more information about listed property, see Publication 946. I want to file my 2011 taxes Form 4562. I want to file my 2011 taxes   Use Form 4562, Depreciation and Amortization, if you are claiming any of the following. I want to file my 2011 taxes Depreciation on property placed in service during the current tax year. I want to file my 2011 taxes A section 179 deduction. I want to file my 2011 taxes Depreciation on any listed property (regardless of when it was placed in service). I want to file my 2011 taxes    If you have to use Form 4562, you must file Schedule C. I want to file my 2011 taxes You cannot use Schedule C-EZ. I want to file my 2011 taxes   Employees' Pay You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. I want to file my 2011 taxes The pay may be in cash, property, or services. I want to file my 2011 taxes To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. I want to file my 2011 taxes In addition, the pay must meet both the following tests. I want to file my 2011 taxes The pay must be reasonable. I want to file my 2011 taxes The pay must be for services performed. I want to file my 2011 taxes Chapter 2 in Publication 535 explains and defines these requirements. I want to file my 2011 taxes You cannot deduct your own salary or any personal withdrawals you make from your business. I want to file my 2011 taxes As a sole proprietor, you are not an employee of the business. I want to file my 2011 taxes If you had employees during the year, you must use Schedule C. I want to file my 2011 taxes You cannot use Schedule C-EZ. I want to file my 2011 taxes Kinds of pay. I want to file my 2011 taxes   Some of the ways you may provide pay to your employees are listed below. I want to file my 2011 taxes For an explanation of each of these items, see chapter 2 in Publication 535. I want to file my 2011 taxes Awards. I want to file my 2011 taxes Bonuses. I want to file my 2011 taxes Education expenses. I want to file my 2011 taxes Fringe benefits (discussed later). I want to file my 2011 taxes Loans or advances you do not expect the employee to repay if they are for personal services actually performed. I want to file my 2011 taxes Property you transfer to an employee as payment for services. I want to file my 2011 taxes Reimbursements for employee business expenses. I want to file my 2011 taxes Sick pay. I want to file my 2011 taxes Vacation pay. I want to file my 2011 taxes Fringe benefits. I want to file my 2011 taxes   A fringe benefit is a form of pay for the performance of services. I want to file my 2011 taxes The following are examples of fringe benefits. I want to file my 2011 taxes Benefits under qualified employee benefit programs. I want to file my 2011 taxes Meals and lodging. I want to file my 2011 taxes The use of a car. I want to file my 2011 taxes Flights on airplanes. I want to file my 2011 taxes Discounts on property or services. I want to file my 2011 taxes Memberships in country clubs or other social clubs. I want to file my 2011 taxes Tickets to entertainment or sporting events. I want to file my 2011 taxes   Employee benefit programs include the following. I want to file my 2011 taxes Accident and health plans. I want to file my 2011 taxes Adoption assistance. I want to file my 2011 taxes Cafeteria plans. I want to file my 2011 taxes Dependent care assistance. I want to file my 2011 taxes Educational assistance. I want to file my 2011 taxes Group-term life insurance coverage. I want to file my 2011 taxes Welfare benefit funds. I want to file my 2011 taxes   You can generally deduct the cost of fringe benefits you provide on your Schedule C in whatever category the cost falls. I want to file my 2011 taxes For example, if you allow an employee to use a car or other property you lease, deduct the cost of the lease as a rent or lease expense. I want to file my 2011 taxes If you own the property, include your deduction for its cost or other basis as a section 179 deduction or a depreciation deduction. I want to file my 2011 taxes    You may be able to exclude all or part of the fringe benefits you provide from your employees' wages. I want to file my 2011 taxes For more information about fringe benefits and the exclusion of benefits, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. I want to file my 2011 taxes Insurance You can generally deduct premiums you pay for the following kinds of insurance related to your business. I want to file my 2011 taxes Fire, theft, flood, or similar insurance. I want to file my 2011 taxes Credit insurance that covers losses from business bad debts. I want to file my 2011 taxes Group hospitalization and medical insurance for employees, including long-term care insurance. I want to file my 2011 taxes Liability insurance. I want to file my 2011 taxes Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. I want to file my 2011 taxes Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. I want to file my 2011 taxes Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. I want to file my 2011 taxes Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. I want to file my 2011 taxes Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. I want to file my 2011 taxes If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. I want to file my 2011 taxes If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. I want to file my 2011 taxes Life insurance covering your employees if you are not directly or indirectly the beneficiary under the contract. I want to file my 2011 taxes Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. I want to file my 2011 taxes Nondeductible premiums. I want to file my 2011 taxes   You cannot deduct premiums on the following kinds of insurance. I want to file my 2011 taxes Self-insurance reserve funds. I want to file my 2011 taxes You cannot deduct amounts credited to a reserve set up for self-insurance. I want to file my 2011 taxes This applies even if you cannot get business insurance coverage for certain business risks. I want to file my 2011 taxes However, your actual losses may be deductible. I want to file my 2011 taxes For more information, see Publication 547, Casualties, Disasters, and Thefts. I want to file my 2011 taxes Loss of earnings. I want to file my 2011 taxes You cannot deduct premiums for a policy that pays for your lost earnings due to sickness or disability. I want to file my 2011 taxes However, see item (8) in the previous list. I want to file my 2011 taxes Certain life insurance and annuities. I want to file my 2011 taxes For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. I want to file my 2011 taxes You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. I want to file my 2011 taxes A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. I want to file my 2011 taxes For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. I want to file my 2011 taxes The disallowance applies without regard to whom the policy covers. I want to file my 2011 taxes Insurance to secure a loan. I want to file my 2011 taxes If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. I want to file my 2011 taxes Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. I want to file my 2011 taxes In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. I want to file my 2011 taxes Self-employed health insurance deduction. I want to file my 2011 taxes   You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for you and your family. I want to file my 2011 taxes How to figure the deduction. I want to file my 2011 taxes   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. I want to file my 2011 taxes However, if any of the following apply, you must use the worksheet in chapter 6 of Publication 535. I want to file my 2011 taxes You have more than one source of income subject to self-employment tax. I want to file my 2011 taxes You file Form 2555 or Form 2555-EZ (relating to foreign earned income). I want to file my 2011 taxes You are using amounts paid for qualified long-term care insurance to figure the deduction. I want to file my 2011 taxes Prepayment. I want to file my 2011 taxes   You cannot deduct expenses in advance, even if you pay them in advance. I want to file my 2011 taxes This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. I want to file my 2011 taxes Example. I want to file my 2011 taxes In 2013, you signed a 3-year insurance contract. I want to file my 2011 taxes Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. I want to file my 2011 taxes You can deduct in 2014 and 2015 the premium allocable to those years. I want to file my 2011 taxes More information. I want to file my 2011 taxes   For more information about deducting insurance, see chapter 6 in Publication 535. I want to file my 2011 taxes Interest You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. I want to file my 2011 taxes Interest relates to your business if you use the proceeds of the loan for a business expense. I want to file my 2011 taxes It does not matter what type of property secures the loan. I want to file my 2011 taxes You can deduct interest on a debt only if you meet all of the following requirements. I want to file my 2011 taxes You are legally liable for that debt. I want to file my 2011 taxes Both you and the lender intend that the debt be repaid. I want to file my 2011 taxes You and the lender have a true debtor-creditor relationship. I want to file my 2011 taxes You cannot deduct on Schedule C or C-EZ the interest you paid on personal loans. I want to file my 2011 taxes If a loan is part business and part personal, you must divide the interest between the personal part and the business part. I want to file my 2011 taxes Example. I want to file my 2011 taxes In 2013, you paid $600 interest on a car loan. I want to file my 2011 taxes During 2013, you used the car 60% for business and 40% for personal purposes. I want to file my 2011 taxes You are claiming actual expenses on the car. I want to file my 2011 taxes You can only deduct $360 (60% × $600) for 2013 on Schedule C or C-EZ. I want to file my 2011 taxes The remaining interest of $240 is a nondeductible personal expense. I want to file my 2011 taxes More information. I want to file my 2011 taxes   For more information about deducting interest, see chapter 4 in Publication 535. I want to file my 2011 taxes That chapter explains the following items. I want to file my 2011 taxes Interest you can deduct. I want to file my 2011 taxes Interest you cannot deduct. I want to file my 2011 taxes How to allocate interest between personal and business use. I want to file my 2011 taxes When to deduct interest. I want to file my 2011 taxes The rules for a below-market interest rate loan. I want to file my 2011 taxes (This is generally a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. I want to file my 2011 taxes ) Legal and Professional Fees Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. I want to file my 2011 taxes However, you usually cannot deduct legal fees you pay to acquire business assets. I want to file my 2011 taxes Add them to the basis of the property. I want to file my 2011 taxes If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. I want to file my 2011 taxes The personal part of legal fees for producing or collecting taxable income, doing or keeping your job, or for tax advice may be deductible on Schedule A (Form 1040) if you itemize deductions. I want to file my 2011 taxes For more information, see Publication 529, Miscellaneous Deductions. I want to file my 2011 taxes Tax preparation fees. I want to file my 2011 taxes   You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business as a sole proprietor or statutory employee. I want to file my 2011 taxes You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. I want to file my 2011 taxes   You can also deduct on Schedule C or C-EZ the amount you pay or incur in resolving asserted tax deficiencies for your business as a sole proprietor or statutory employee. I want to file my 2011 taxes Pension Plans You can set up and maintain the following small business retirement plans for yourself and your employees. I want to file my 2011 taxes SEP (Simplified Employee Pension) plans. I want to file my 2011 taxes SIMPLE (Savings Incentive Match Plan for Employees) plans. I want to file my 2011 taxes Qualified plans (including Keogh or H. I want to file my 2011 taxes R. I want to file my 2011 taxes 10 plans). I want to file my 2011 taxes SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. I want to file my 2011 taxes You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. I want to file my 2011 taxes If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. I want to file my 2011 taxes You can also deduct trustees' fees if contributions to the plan do not cover them. I want to file my 2011 taxes Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. I want to file my 2011 taxes You may also be able to claim a tax credit of 50% of the first $1,000 of qualified startup costs if you begin a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. I want to file my 2011 taxes Under certain plans, employees can have you contribute limited amounts of their before-tax pay to a plan. I want to file my 2011 taxes These amounts (and earnings on them) are generally tax free until your employees receive distributions from the plan. I want to file my 2011 taxes For more information on retirement plans for small business, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). I want to file my 2011 taxes Publication 590, Individual Retirement Arrangements (IRAs), discusses other tax favored ways to save for retirement. I want to file my 2011 taxes Rent Expense Rent is any amount you pay for the use of property you do not own. I want to file my 2011 taxes In general, you can deduct rent as a business expense only if the rent is for property you use in your business. I want to file my 2011 taxes If you have or will receive equity in or title to the property, you cannot deduct the rent. I want to file my 2011 taxes Unreasonable rent. I want to file my 2011 taxes   You cannot take a rental deduction for unreasonable rents. I want to file my 2011 taxes Ordinarily, the issue of reasonableness arises only if you and the lessor are related. I want to file my 2011 taxes Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. I want to file my 2011 taxes Rent is not unreasonable just because it is figured as a percentage of gross receipts. I want to file my 2011 taxes   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. I want to file my 2011 taxes For a list of the other related persons, see section 267 of the Internal Revenue Code. I want to file my 2011 taxes Rent on your home. I want to file my 2011 taxes   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. I want to file my 2011 taxes You must meet the requirements for business use of your home. I want to file my 2011 taxes For more information, see Business Use of Your Home , later. I want to file my 2011 taxes Rent paid in advance. I want to file my 2011 taxes   Generally, rent paid in your business is deductible in the year paid or accrued. I want to file my 2011 taxes If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. I want to file my 2011 taxes You can deduct the rest of your payment only over the period to which it applies. I want to file my 2011 taxes More information. I want to file my 2011 taxes   For more information about rent, see chapter 3 in Publication 535. I want to file my 2011 taxes Taxes You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. I want to file my 2011 taxes Income taxes. I want to file my 2011 taxes   You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. I want to file my 2011 taxes You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. I want to file my 2011 taxes Do not deduct federal income tax. I want to file my 2011 taxes Employment taxes. I want to file my 2011 taxes   You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. I want to file my 2011 taxes Employment taxes are discussed briefly in chapter 1. I want to file my 2011 taxes You can also deduct payments you made as an employer to a state unemployment compensation fund or to a state disability benefit fund. I want to file my 2011 taxes Deduct these payments as taxes. I want to file my 2011 taxes Self-employment tax. I want to file my 2011 taxes   You can deduct one-half of your self-employment tax on line 27 of Form 1040. I want to file my 2011 taxes Self-employment tax is discussed in chapters 1 and 10. I want to file my 2011 taxes Personal property tax. I want to file my 2011 taxes   You can deduct on Schedule C or C-EZ any tax imposed by a state or local government on personal property used in your business. I want to file my 2011 taxes   You can also deduct registration fees for the right to use property within a state or local area. I want to file my 2011 taxes Example. I want to file my 2011 taxes May and Julius Winter drove their car 7,000 business miles out of a total of 10,000 miles. I want to file my 2011 taxes They had to pay $25 for their annual state license tags and $20 for their city registration sticker. I want to file my 2011 taxes They also paid $235 in city personal property tax on the car, for a total of $280. I want to file my 2011 taxes They are claiming their actual car expenses. I want to file my 2011 taxes Because they used the car 70% for business, they can deduct 70% of the $280, or $196, as a business expense. I want to file my 2011 taxes Real estate taxes. I want to file my 2011 taxes   You can deduct on Schedule C or C-EZ the real estate taxes you pay on your business property. I want to file my 2011 taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. I want to file my 2011 taxes The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. I want to file my 2011 taxes   For more information about real estate taxes, see chapter 5 in Publication 535. I want to file my 2011 taxes That chapter explains special rules for deducting the following items. I want to file my 2011 taxes Taxes for local benefits, such as those for sidewalks, streets, water mains, and sewer lines. I want to file my 2011 taxes Real estate taxes when you buy or sell property during the year. I want to file my 2011 taxes Real estate taxes if you use an accrual method of accounting and choose to accrue real estate tax related to a definite period ratably over that period. I want to file my 2011 taxes Sales tax. I want to file my 2011 taxes   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. I want to file my 2011 taxes If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. I want to file my 2011 taxes If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. I want to file my 2011 taxes If the property is depreciable, add the sales tax to the basis for depreciation. I want to file my 2011 taxes For information on the basis of property, see Publication 551, Basis of Assets. I want to file my 2011 taxes    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. I want to file my 2011 taxes Do not include these taxes in gross receipts or sales. I want to file my 2011 taxes Excise taxes. I want to file my 2011 taxes   You can deduct on Schedule C or C-EZ all excise taxes that are ordinary and necessary expenses of carrying on your business. I want to file my 2011 taxes Excise taxes are discussed briefly in chapter 1. I want to file my 2011 taxes Fuel taxes. I want to file my 2011 taxes   Taxes on gasoline, diesel fuel, and other motor fuels you use in your business are usually included as part of the cost of the fuel. I want to file my 2011 taxes Do not deduct these taxes as a separate item. I want to file my 2011 taxes   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. I want to file my 2011 taxes For more information, see Publication 510, Excise Taxes. I want to file my 2011 taxes Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. I want to file my 2011 taxes Table 8-1. I want to file my 2011 taxes When Are Entertainment Expenses Deductible? (Note. I want to file my 2011 taxes The following is a summary of the rules for deducting entertainment expenses. I want to file my 2011 taxes For more details about these rules, see Publication 463. I want to file my 2011 taxes ) General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. I want to file my 2011 taxes Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. I want to file my 2011 taxes An ordinary expense is one that is common and accepted in your field of business, trade, or profession. I want to file my 2011 taxes A necessary expense is one that is helpful and appropriate, although not necessarily required, for your business. I want to file my 2011 taxes Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. I want to file my 2011 taxes   Associated test Entertainment is associated with your trade or business, and Entertainment directly precedes or follows a substantial business discussion. I want to file my 2011 taxes Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. I want to file my 2011 taxes You cannot deduct expenses that are lavish or extravagant under the circumstances. I want to file my 2011 taxes You generally can deduct only 50% of your unreimbursed entertainment expenses. I want to file my 2011 taxes Travel expenses. I want to file my 2011 taxes   These are the ordinary and necessary expenses of traveling away from home for your business. I want to file my 2011 taxes You are traveling away from home if both the following conditions are met. I want to file my 2011 taxes Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work. I want to file my 2011 taxes You need to get sleep or rest to meet the demands of your work while away from home. I want to file my 2011 taxes Generally, your tax home is your regular place of business, regardless of where you maintain your family home. I want to file my 2011 taxes It includes the entire city or general area in which your business is located. I want to file my 2011 taxes See Publication 463 for more information. I want to file my 2011 taxes   The following is a brief discussion of the expenses you can deduct. I want to file my 2011 taxes Transportation. I want to file my 2011 taxes   You can deduct the cost of travel by airplane, train, bus, or car between your home and your business destination. I want to file my 2011 taxes Taxi, commuter bus, and limousine. I want to file my 2011 taxes   You can deduct fares for these and other types of transportation between the airport or station and your hotel, or between the hotel and your work location away from home. I want to file my 2011 taxes Baggage and shipping. I want to file my 2011 taxes   You can deduct the cost of sending baggage and sample or display material between your regular and temporary work locations. I want to file my 2011 taxes Car or truck. I want to file my 2011 taxes   You can deduct the costs of operating and maintaining your vehicle when traveling away from home on business. I want to file my 2011 taxes You can deduct actual expenses or the standard mileage rate (discussed earlier under Car and Truck Expenses), as well as business-related tolls and parking. I want to file my 2011 taxes If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. I want to file my 2011 taxes Meals and lodging. I want to file my 2011 taxes   You can deduct the cost of meals and lodging if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. I want to file my 2011 taxes In most cases, you can deduct only 50% of your meal expenses. I want to file my 2011 taxes Cleaning. I want to file my 2011 taxes   You can deduct the costs of dry cleaning and laundry while on your business trip. I want to file my 2011 taxes Telephone. I want to file my 2011 taxes   You can deduct the cost of business calls while on your business trip, including business communication by fax machine or other communication devices. I want to file my 2011 taxes Tips. I want to file my 2011 taxes   You can deduct the tips you pay for any expense in this list. I want to file my 2011 taxes More information. I want to file my 2011 taxes   For more information about travel expenses, see Publication 463. I want to file my 2011 taxes Entertainment expenses. I want to file my 2011 taxes   You may be able to deduct business-related entertainment expenses for entertaining a client, customer, or employee. I want to file my 2011 taxes In most cases, you can deduct only 50% of these expenses. I want to file my 2011 taxes   The following are examples of entertainment expenses. I want to file my 2011 taxes Entertaining guests at nightclubs, athletic clubs, theaters, or sporting events. I want to file my 2011 taxes Providing meals, a hotel suite, or a car to business customers or their families. I want to file my 2011 taxes To be deductible, the expenses must meet the rules listed in Table 8-1. I want to file my 2011 taxes For details about these rules, see Publication 463. I want to file my 2011 taxes Reimbursing your employees for expenses. I want to file my 2011 taxes   You generally can deduct the amount you reimburse your employees for travel and entertainment expenses. I want to file my 2011 taxes The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. I want to file my 2011 taxes For details, see chapter 11 in Publication 535. I want to file my 2011 taxes That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. I want to file my 2011 taxes Business Use of Your Home To deduct expenses related to the part of your home used for business, you must meet specific requirements. I want to file my 2011 taxes Even then, your deduction may be limited. I want to file my 2011 taxes To qualify to claim expenses for business use of your home, you must meet the following tests. I want to file my 2011 taxes Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use , later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your business, or A separate structure (not attached to your home) you use in connection with your business. I want to file my 2011 taxes Exclusive use. I want to file my 2011 taxes   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. I want to file my 2011 taxes The area used for business can be a room or other separately identifiable space. I want to file my 2011 taxes The space does not need to be marked off by a permanent partition. I want to file my 2011 taxes   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. I want to file my 2011 taxes Example. I want to file my 2011 taxes You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. I want to file my 2011 taxes Your family also uses the den for recreation. I want to file my 2011 taxes The den is not used exclusively in your profession, so you cannot claim a business deduction for its use. I want to file my 2011 taxes Exceptions to exclusive use. I want to file my 2011 taxes   You do not have to meet the exclusive use test if you use part of your home in either of the following ways. I want to file my 2011 taxes For the storage of inventory or product samples. I want to file my 2011 taxes As a daycare facility. I want to file my 2011 taxes For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). I want to file my 2011 taxes Regular use. I want to file my 2011 taxes   To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. I want to file my 2011 taxes You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. I want to file my 2011 taxes Principal place of business. I want to file my 2011 taxes   You can have more than one business location, including your home, for a single trade or business. I want to file my 2011 taxes To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that business. I want to file my 2011 taxes To determine your principal place of business, you must consider all the facts and circumstances. I want to file my 2011 taxes   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. I want to file my 2011 taxes You use it exclusively and regularly for administrative or management activities of your business. I want to file my 2011 taxes You have no other fixed location where you conduct substantial administrative or management activities of your business. I want to file my 2011 taxes   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. I want to file my 2011 taxes The relative importance of the activities performed at each location. I want to file my 2011 taxes If the relative importance factor does not determine your principal place of business, you can also consider the time spent at each location. I want to file my 2011 taxes   If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. I want to file my 2011 taxes However, for other ways to qualify to deduct home office expenses, see Publication 587. I want to file my 2011 taxes Deduction limit. I want to file my 2011 taxes   If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. I want to file my 2011 taxes If your gross income from the business use is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. I want to file my 2011 taxes   Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), allocable to the business is limited to the gross income from the business use of your home minus the sum of the following. I want to file my 2011 taxes The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). I want to file my 2011 taxes The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. I want to file my 2011 taxes Do not include in (2) above your deduction for one-half of your self-employment tax. I want to file my 2011 taxes   Use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. I want to file my 2011 taxes New simplified method. I want to file my 2011 taxes    The IRS now provides a simplified method to determine your expenses for business use of your home. I want to file my 2011 taxes The simplified method is an alternative to calculating and substantiating actual expenses. I want to file my 2011 taxes In most cases, you will figure your deduction by multiplying $5 by the area of your home used for a qualified business use. I want to file my 2011 taxes The area you use to figure your deduction is limited to 300 square feet. I want to file my 2011 taxes For more information, see the Instructions for Schedule C. I want to file my 2011 taxes More information. I want to file my 2011 taxes   For more information on deducting expenses for the business use of your home, see Publication 587. I want to file my 2011 taxes Other Expenses You Can Deduct You may also be able to deduct the following expenses. I want to file my 2011 taxes See Publication 535 to find out whether you can deduct them. I want to file my 2011 taxes Advertising. I want to file my 2011 taxes Bank fees. I want to file my 2011 taxes Donations to business organizations. I want to file my 2011 taxes Education expenses. I want to file my 2011 taxes Energy efficient commercial buildings deduction expenses. I want to file my 2011 taxes Impairment-related expenses. I want to file my 2011 taxes Interview expense allowances. I want to file my 2011 taxes Licenses and regulatory fees. I want to file my 2011 taxes Moving machinery. I want to file my 2011 taxes Outplacement services. I want to file my 2011 taxes Penalties and fines you pay for late performance or nonperformance of a contract. I want to file my 2011 taxes Repairs that keep your property in a normal efficient operating condition. I want to file my 2011 taxes Repayments of income. I want to file my 2011 taxes Subscriptions to trade or professional publications. I want to file my 2011 taxes Supplies and materials. I want to file my 2011 taxes Utilities. I want to file my 2011 taxes Expenses You Cannot Deduct You usually cannot deduct the following as business expenses. I want to file my 2011 taxes For more information, see Publication 535. I want to file my 2011 taxes Bribes and kickbacks. I want to file my 2011 taxes Charitable contributions. I want to file my 2011 taxes Demolition expenses or losses. I want to file my 2011 taxes Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. I want to file my 2011 taxes Lobbying expenses. I want to file my 2011 taxes Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. I want to file my 2011 taxes Personal, living, and family expenses. I want to file my 2011 taxes Political contributions. I want to file my 2011 taxes Repairs that add to the value of your property or significantly increase its life. 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Understanding your CP59 Notice

We sent you this notice because we have no record that you filed your prior personal tax return or returns.


What you need to do

  • File your personal tax return immediately or explain to us why you don't need to file.
  • Use the response form on your notice to explain:
    • why you're filing late
    • why you don't have to file
    • that you’ve already filed

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's response form. Please enclose it in the envelope we've provided.

What should I do if I've just filed my tax return?
You don't have to do anything if you filed your tax return within the last eight weeks.

What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it?
Complete the response form from your notice. Check the name, Social Security number (or Taxpayer Identification Number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign and date it. Send it with the response form.

What happens if I can't pay the full amount I owe when I file my return?
You can make a payment plan with us when you can't pay the full amount you owe.


Tips for next year

File your return on time.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have dependent children, you may be able to claim a tax credit for them. Publication 972, Child Tax Credit, has information about this credit.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 04-Mar-2014

The I Want To File My 2011 Taxes

I want to file my 2011 taxes Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. I want to file my 2011 taxes Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. I want to file my 2011 taxes , Change in Accounting Method Comments on publication, Comments and suggestions. I want to file my 2011 taxes Constructive receipt of income, Constructive receipt. I want to file my 2011 taxes Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. I want to file my 2011 taxes E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. I want to file my 2011 taxes , Making back-up election. I want to file my 2011 taxes 8752, Required payment for partnership or S corporation. I want to file my 2011 taxes , Activating election. I want to file my 2011 taxes 970, Adopting LIFO method. I want to file my 2011 taxes Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. I want to file my 2011 taxes Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. I want to file my 2011 taxes Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. I want to file my 2011 taxes Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. I want to file my 2011 taxes T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. I want to file my 2011 taxes TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. I want to file my 2011 taxes General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications