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Where To File 1040x 2010

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Where To File 1040x 2010

Where to file 1040x 2010 Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Where to file 1040x 2010 Nonbusiness income (line 7). Where to file 1040x 2010 Nonbusiness capital losses. Where to file 1040x 2010 Business capital losses. Where to file 1040x 2010 Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Where to file 1040x 2010 Step 1. Where to file 1040x 2010   Complete your tax return for the year. Where to file 1040x 2010 You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Where to file 1040x 2010 Estates and trusts — Form 1041, line 22. Where to file 1040x 2010   If the amount on that line is not negative, stop here — you do not have an NOL. Where to file 1040x 2010 Step 2. Where to file 1040x 2010   Determine whether you have an NOL and its amount. Where to file 1040x 2010 See How To Figure an NOL , later. Where to file 1040x 2010 If you do not have an NOL, stop here. Where to file 1040x 2010 Step 3. Where to file 1040x 2010   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Where to file 1040x 2010 See When To Use an NOL , later. Where to file 1040x 2010 Step 4. Where to file 1040x 2010   Deduct the NOL in the carryback or carryforward year. Where to file 1040x 2010 See How To Claim an NOL Deduction , later. Where to file 1040x 2010 If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Where to file 1040x 2010 Step 5. Where to file 1040x 2010   Determine the amount of your unused NOL. Where to file 1040x 2010 See How To Figure an NOL Carryover , later. Where to file 1040x 2010 Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Where to file 1040x 2010 Note. Where to file 1040x 2010   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Where to file 1040x 2010 How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Where to file 1040x 2010 There are rules that limit what you can deduct when figuring an NOL. Where to file 1040x 2010 In general, the following items are not allowed when figuring an NOL. Where to file 1040x 2010 Any deduction for personal exemptions. Where to file 1040x 2010 Capital losses in excess of capital gains. Where to file 1040x 2010 The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Where to file 1040x 2010 Nonbusiness deductions in excess of nonbusiness income. Where to file 1040x 2010 The net operating loss deduction. Where to file 1040x 2010 The domestic production activities deduction. Where to file 1040x 2010 Form 1045, Schedule A. Where to file 1040x 2010   Use Form 1045, Schedule A, to figure an NOL. Where to file 1040x 2010 The following discussion explains Schedule A and includes an illustrated example. Where to file 1040x 2010   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Where to file 1040x 2010 If line 1 is a negative amount, you may have an NOL. Where to file 1040x 2010   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Where to file 1040x 2010 Nonbusiness deductions (line 6). Where to file 1040x 2010   Enter on line 6 deductions that are not connected to your trade or business or your employment. Where to file 1040x 2010 Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Where to file 1040x 2010   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Where to file 1040x 2010   Do not enter business deductions on line 6. Where to file 1040x 2010 These are deductions that are connected to your trade or business. Where to file 1040x 2010 They include the following. Where to file 1040x 2010 State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Where to file 1040x 2010 Moving expenses. Where to file 1040x 2010 Educator expenses. Where to file 1040x 2010 The deduction for the deductible part of self-employed health insurance. Where to file 1040x 2010 Domestic production activities deduction. Where to file 1040x 2010 Rental losses. Where to file 1040x 2010 Loss on the sale or exchange of business real estate or depreciable property. Where to file 1040x 2010 Your share of a business loss from a partnership or an S corporation. Where to file 1040x 2010 Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Where to file 1040x 2010 If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Where to file 1040x 2010 Loss on the sale of accounts receivable (if you use an accrual method of accounting). Where to file 1040x 2010 Interest and litigation expenses on state and federal income taxes related to your business. Where to file 1040x 2010 Unrecovered investment in a pension or annuity claimed on a decedent's final return. Where to file 1040x 2010 Payment by a federal employee to buy back sick leave used in an earlier year. Where to file 1040x 2010 Nonbusiness income (line 7). Where to file 1040x 2010   Enter on line 7 only income that is not related to your trade or business or your employment. Where to file 1040x 2010 For example, enter your annuity income, dividends, and interest on investments. Where to file 1040x 2010 Also, include your share of nonbusiness income from partnerships and S corporations. Where to file 1040x 2010   Do not include on line 7 the income you receive from your trade or business or your employment. Where to file 1040x 2010 This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Where to file 1040x 2010 Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Where to file 1040x 2010 Adjustment for section 1202 exclusion (line 17). Where to file 1040x 2010   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Where to file 1040x 2010 Adjustments for capital losses (lines 19–22). Where to file 1040x 2010   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Where to file 1040x 2010 Nonbusiness capital losses. Where to file 1040x 2010   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Where to file 1040x 2010 If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Where to file 1040x 2010 Business capital losses. Where to file 1040x 2010   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Where to file 1040x 2010 Domestic production activities deduction (line 23). Where to file 1040x 2010   You cannot take the domestic production activities deduction when figuring your NOL. Where to file 1040x 2010 Enter on line 23 any domestic production activities deduction claimed on your return. Where to file 1040x 2010 NOLs from other years (line 24). Where to file 1040x 2010   You cannot deduct any NOL carryovers or carrybacks from other years. Where to file 1040x 2010 Enter the total amount of your NOL deduction for losses from other years. Where to file 1040x 2010 Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Where to file 1040x 2010 It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Where to file 1040x 2010 Example. Where to file 1040x 2010 Glenn Johnson is in the retail record business. Where to file 1040x 2010 He is single and has the following income and deductions on his Form 1040 for 2013. Where to file 1040x 2010 See the illustrated Form 1040 , later. Where to file 1040x 2010 INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Where to file 1040x 2010 However, to figure whether he has an NOL, certain deductions are not allowed. Where to file 1040x 2010 He uses Form 1045, Schedule A, to figure his NOL. Where to file 1040x 2010 See the Illustrated Form 1045, Schedule A , later. Where to file 1040x 2010 The following items are not allowed on Form 1045, Schedule A. Where to file 1040x 2010 Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Where to file 1040x 2010 Please click the link to view the image. Where to file 1040x 2010 Form 1040, page 1 This image is too large to be displayed in the current screen. Where to file 1040x 2010 Please click the link to view the image. Where to file 1040x 2010 Form 1040, page 2 This image is too large to be displayed in the current screen. Where to file 1040x 2010 Please click the link to view the image. Where to file 1040x 2010 Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Where to file 1040x 2010 You can, however, choose not to carry back an NOL and only carry it forward. Where to file 1040x 2010 See Waiving the Carryback Period , later. Where to file 1040x 2010 You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Where to file 1040x 2010 NOL year. Where to file 1040x 2010   This is the year in which the NOL occurred. Where to file 1040x 2010 Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Where to file 1040x 2010 Eligible loss. Where to file 1040x 2010   The carryback period for eligible losses is 3 years. Where to file 1040x 2010 Only the eligible loss portion of the NOL can be carried back 3 years. Where to file 1040x 2010 An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Where to file 1040x 2010 Qualified small business. Where to file 1040x 2010   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Where to file 1040x 2010 If the business did not exist for this entire 3-year period, use the period the business was in existence. Where to file 1040x 2010   An eligible loss does not include a farming loss or a qualified disaster loss. Where to file 1040x 2010 Farming loss. Where to file 1040x 2010   The carryback period for a farming loss is 5 years. Where to file 1040x 2010 Only the farming loss portion of the NOL can be carried back 5 years. Where to file 1040x 2010 A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Where to file 1040x 2010 Farming business. Where to file 1040x 2010   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Where to file 1040x 2010 A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Where to file 1040x 2010 The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Where to file 1040x 2010   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Where to file 1040x 2010 It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Where to file 1040x 2010 Waiving the 5-year carryback. Where to file 1040x 2010   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Where to file 1040x 2010 To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Where to file 1040x 2010 If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Where to file 1040x 2010 Attach an election statement to your amended return, and write “Filed pursuant to section 301. Where to file 1040x 2010 9100-2” at the top of the statement. Where to file 1040x 2010 Once made, this choice is irrevocable. Where to file 1040x 2010 Qualified disaster loss. Where to file 1040x 2010   The carryback period for a qualified disaster loss is 5 years. Where to file 1040x 2010 Only the qualified disaster loss portion of the NOL can be carried back 5 years. Where to file 1040x 2010 A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Where to file 1040x 2010 Qualified disaster expenses. Where to file 1040x 2010   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Where to file 1040x 2010 Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Where to file 1040x 2010 Note. Where to file 1040x 2010 Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Where to file 1040x 2010 Excluded losses. Where to file 1040x 2010   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Where to file 1040x 2010   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Where to file 1040x 2010 Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Where to file 1040x 2010 Specified liability loss. Where to file 1040x 2010   The carryback period for a specified liability loss is 10 years. Where to file 1040x 2010 Only the specified liability loss portion of the NOL can be carried back 10 years. Where to file 1040x 2010 Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Where to file 1040x 2010   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Where to file 1040x 2010 For details, see section 172(f). Where to file 1040x 2010 Waiving the 10-year carryback. Where to file 1040x 2010   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Where to file 1040x 2010 To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Where to file 1040x 2010 If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Where to file 1040x 2010 Attach a statement to your amended return and write “Filed pursuant to section 301. Where to file 1040x 2010 9100-2” at the top of the statement. Where to file 1040x 2010 Once made, this choice is irrevocable. Where to file 1040x 2010 Waiving the Carryback Period You can choose not to carry back your NOL. Where to file 1040x 2010 If you make this choice, then you can use your NOL only in the 20-year carryforward period. Where to file 1040x 2010 (This choice means you also choose not to carry back any alternative tax NOL. Where to file 1040x 2010 ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Where to file 1040x 2010 This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Where to file 1040x 2010 If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Where to file 1040x 2010 Attach a statement to your amended return, and write “Filed pursuant to section 301. Where to file 1040x 2010 9100-2” at the top of the statement. Where to file 1040x 2010 Once you choose to waive the carryback period, it generally is irrevocable. Where to file 1040x 2010 If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Where to file 1040x 2010 If you do not file this statement on time, you cannot waive the carryback period. Where to file 1040x 2010 How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Where to file 1040x 2010 If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Where to file 1040x 2010 If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Where to file 1040x 2010 Start by carrying it to the first tax year after the NOL year. Where to file 1040x 2010 If you do not use it up, carry the unused part to the next year. Where to file 1040x 2010 Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Where to file 1040x 2010 Example 1. Where to file 1040x 2010 You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Where to file 1040x 2010 No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Where to file 1040x 2010 You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Where to file 1040x 2010 Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Where to file 1040x 2010 If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Where to file 1040x 2010 Example 2. Where to file 1040x 2010 Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Where to file 1040x 2010 You begin using the $4,000 in 2010. Where to file 1040x 2010 As shown in the following chart, $3,000 of this NOL is used in 2010. Where to file 1040x 2010 The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Where to file 1040x 2010 Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Where to file 1040x 2010 If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Where to file 1040x 2010 If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Where to file 1040x 2010 NOL resulting in no taxable income. Where to file 1040x 2010   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Where to file 1040x 2010 See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Where to file 1040x 2010 Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Where to file 1040x 2010 You can get your refund faster by using Form 1045, but you have a shorter time to file it. Where to file 1040x 2010 You can use Form 1045 to apply an NOL to all carryback years. Where to file 1040x 2010 If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Where to file 1040x 2010 Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Where to file 1040x 2010 Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Where to file 1040x 2010 Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Where to file 1040x 2010 Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Where to file 1040x 2010 Form 1045. Where to file 1040x 2010   You can apply for a quick refund by filing Form 1045. Where to file 1040x 2010 This form results in a tentative adjustment of tax in the carryback year. Where to file 1040x 2010 See the Illustrated Form 1045 . Where to file 1040x 2010 at the end of this discussion. Where to file 1040x 2010   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Where to file 1040x 2010   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Where to file 1040x 2010 If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Where to file 1040x 2010 For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Where to file 1040x 2010 Form 1040X. Where to file 1040x 2010   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Where to file 1040x 2010 File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Where to file 1040x 2010 For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Where to file 1040x 2010   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Where to file 1040x 2010 Refiguring your tax. Where to file 1040x 2010   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Where to file 1040x 2010 (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Where to file 1040x 2010 ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Where to file 1040x 2010 Refigure the following items. Where to file 1040x 2010 The special allowance for passive activity losses from rental real estate activities. Where to file 1040x 2010 Taxable social security and tier 1 railroad retirement benefits. Where to file 1040x 2010 IRA deductions. Where to file 1040x 2010 Excludable savings bond interest. Where to file 1040x 2010 Excludable employer-provided adoption benefits. Where to file 1040x 2010 The student loan interest deduction. Where to file 1040x 2010 The tuition and fees deduction. Where to file 1040x 2010   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Where to file 1040x 2010 (Enter your NOL deduction on Form 1045, line 10. Where to file 1040x 2010 On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Where to file 1040x 2010 )   Next, refigure your taxable income. Where to file 1040x 2010 (On Form 1045, use lines 12 through 15 and the “After carryback” column. Where to file 1040x 2010 ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Where to file 1040x 2010 Refigure the following items. Where to file 1040x 2010 The itemized deduction for medical expenses. Where to file 1040x 2010 The itemized deduction for qualified mortgage insurance premiums. Where to file 1040x 2010 The itemized deduction for casualty losses. Where to file 1040x 2010 Miscellaneous itemized deductions subject to the 2% limit. Where to file 1040x 2010 The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Where to file 1040x 2010 The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Where to file 1040x 2010 Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Where to file 1040x 2010    Do not refigure the itemized deduction for charitable contributions. Where to file 1040x 2010   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Where to file 1040x 2010 Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Where to file 1040x 2010 (On Form 1045, use lines 16 through 25, and the “After carryback” column. Where to file 1040x 2010 ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Where to file 1040x 2010 If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Where to file 1040x 2010   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Where to file 1040x 2010 Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Where to file 1040x 2010 Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Where to file 1040x 2010 You must attach a statement that shows all the important facts about the NOL. Where to file 1040x 2010 Your statement should include a computation showing how you figured the NOL deduction. Where to file 1040x 2010 If you deduct more than one NOL in the same year, your statement must cover each of them. Where to file 1040x 2010 Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Where to file 1040x 2010 If you file a joint return, the NOL deduction is limited to the income of that spouse. Where to file 1040x 2010 For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Where to file 1040x 2010 After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Where to file 1040x 2010 Refund limit. Where to file 1040x 2010   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Where to file 1040x 2010 You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Where to file 1040x 2010 The refund cannot be more than the joint overpayment. Where to file 1040x 2010 Attach a statement showing how you figured your refund. Where to file 1040x 2010 Figuring your share of a joint tax liability. Where to file 1040x 2010   There are five steps for figuring your share of the refigured joint tax liability. Where to file 1040x 2010 Figure your total tax as though you had filed as married filing separately. Where to file 1040x 2010 Figure your spouse's total tax as though your spouse had also filed as married filing separately. Where to file 1040x 2010 Add the amounts in (1) and (2). Where to file 1040x 2010 Divide the amount in (1) by the amount in (3). Where to file 1040x 2010 Multiply the refigured tax on your joint return by the amount figured in (4). Where to file 1040x 2010 This is your share of the joint tax liability. Where to file 1040x 2010 Figuring your contribution toward tax paid. Where to file 1040x 2010   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Where to file 1040x 2010 If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Where to file 1040x 2010 Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Where to file 1040x 2010 Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Where to file 1040x 2010 Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Where to file 1040x 2010 However, treat the NOL deduction as a joint NOL. Where to file 1040x 2010 If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Where to file 1040x 2010 Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Where to file 1040x 2010 Separate to joint return. Where to file 1040x 2010   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Where to file 1040x 2010 Joint to separate returns. Where to file 1040x 2010   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Where to file 1040x 2010 Joint return in NOL year. Where to file 1040x 2010   Figure each spouse's share of the joint NOL through the following steps. Where to file 1040x 2010 Figure each spouse's NOL as if he or she filed a separate return. Where to file 1040x 2010 See How To Figure an NOL , earlier. Where to file 1040x 2010 If only one spouse has an NOL, stop here. Where to file 1040x 2010 All of the joint NOL is that spouse's NOL. Where to file 1040x 2010 If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Where to file 1040x 2010 The result is spouse A's share of the joint NOL. Where to file 1040x 2010 The rest of the joint NOL is spouse B's share. Where to file 1040x 2010 Example 1. Where to file 1040x 2010 Mark and Nancy are married and file a joint return for 2013. Where to file 1040x 2010 They have an NOL of $5,000. Where to file 1040x 2010 They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Where to file 1040x 2010 Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Where to file 1040x 2010 Mark does not have any NOL to carry back. Where to file 1040x 2010 Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Where to file 1040x 2010 Example 2. Where to file 1040x 2010 Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Where to file 1040x 2010 Figured separately, his NOL is $1,800 and her NOL is $3,000. Where to file 1040x 2010 The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Where to file 1040x 2010 The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Where to file 1040x 2010 Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Where to file 1040x 2010 Joint return in previous carryback or carryforward year. Where to file 1040x 2010   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Where to file 1040x 2010 If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Where to file 1040x 2010 Figure each spouse's modified taxable income as if he or she filed a separate return. Where to file 1040x 2010 See Modified taxable income under How To Figure an NOL Carryover , later. Where to file 1040x 2010 Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Where to file 1040x 2010 This is spouse A's share of the joint modified taxable income. Where to file 1040x 2010 Subtract the amount figured in (2) from the joint modified taxable income. Where to file 1040x 2010 This is spouse B's share of the joint modified taxable income. Where to file 1040x 2010 Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Where to file 1040x 2010 Add the amounts figured in (2) and (4). Where to file 1040x 2010 Subtract the amount figured in (5) from spouse A's NOL deduction. Where to file 1040x 2010 This is spouse A's share of the joint carryover. Where to file 1040x 2010 The rest of the joint carryover is spouse B's share. Where to file 1040x 2010 Example. Where to file 1040x 2010 Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Where to file 1040x 2010 In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Where to file 1040x 2010 They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Where to file 1040x 2010 Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Where to file 1040x 2010 Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Where to file 1040x 2010 Then they figure their shares of the $5,000 carryover as follows. Where to file 1040x 2010 Step 1. Where to file 1040x 2010   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Where to file 1040x 2010   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Where to file 1040x 2010 75 Sam's share of joint MTI $11,250 Step 3. Where to file 1040x 2010   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Where to file 1040x 2010   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Where to file 1040x 2010   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Where to file 1040x 2010   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Where to file 1040x 2010 She has no carryover to 2012. Where to file 1040x 2010 Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Where to file 1040x 2010 His carryover to 2012 is $5,000. Where to file 1040x 2010 Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Where to file 1040x 2010 It includes a filled-in page 1 of Form 1045. Where to file 1040x 2010 Example. Where to file 1040x 2010 Martha Sanders is a self-employed contractor. Where to file 1040x 2010 Martha's 2013 deductions are more than her 2013 income because of a business loss. Where to file 1040x 2010 She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Where to file 1040x 2010 Her filing status in both years was single. Where to file 1040x 2010 See the filled-in Form 1045 later. Where to file 1040x 2010 Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Where to file 1040x 2010 (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Where to file 1040x 2010 ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Where to file 1040x 2010 Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Where to file 1040x 2010 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Where to file 1040x 2010 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Where to file 1040x 2010 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Where to file 1040x 2010 On line 10, Martha enters her $10,000 NOL deduction. Where to file 1040x 2010 Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Where to file 1040x 2010 To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Where to file 1040x 2010 Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Where to file 1040x 2010 5%)]. Where to file 1040x 2010 This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Where to file 1040x 2010 Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Where to file 1040x 2010 She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Where to file 1040x 2010 Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Where to file 1040x 2010 The decrease in tax because of her NOL deduction (line 27) is $1,612. Where to file 1040x 2010 Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Where to file 1040x 2010 She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Where to file 1040x 2010 This image is too large to be displayed in the current screen. Where to file 1040x 2010 Please click the link to view the image. Where to file 1040x 2010 Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Where to file 1040x 2010 You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Where to file 1040x 2010 Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Where to file 1040x 2010 If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Where to file 1040x 2010 Modified taxable income. Where to file 1040x 2010   Your modified taxable income is your taxable income figured with the following changes. Where to file 1040x 2010 You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Where to file 1040x 2010 You cannot claim a deduction for capital losses in excess of your capital gains. Where to file 1040x 2010 Also, you must increase your taxable income by the amount of any section 1202 exclusion. Where to file 1040x 2010 You cannot claim the domestic production activities deduction. Where to file 1040x 2010 You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Where to file 1040x 2010 You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Where to file 1040x 2010 This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Where to file 1040x 2010 To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Where to file 1040x 2010   Your taxable income as modified cannot be less than zero. Where to file 1040x 2010 Form 1045, Schedule B. Where to file 1040x 2010   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Where to file 1040x 2010 Do not use Form 1045, Schedule B, for a carryforward year. Where to file 1040x 2010 If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Where to file 1040x 2010 Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Where to file 1040x 2010 It includes a filled-in Form 1045, Schedule B. Where to file 1040x 2010 Example. Where to file 1040x 2010 Ida Brown runs a small clothing shop. Where to file 1040x 2010 In 2013, she has an NOL of $36,000 that she carries back to 2011. Where to file 1040x 2010 She has no other carrybacks or carryforwards to 2011. Where to file 1040x 2010 Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Where to file 1040x 2010 She is single and claimed only one personal exemption of $3,700. Where to file 1040x 2010 During that year, she gave $1,450 in charitable contributions. Where to file 1040x 2010 Her medical expenses were $3,000. Where to file 1040x 2010 She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Where to file 1040x 2010 Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Where to file 1040x 2010 The deduction for medical expenses was limited to expenses over 7. Where to file 1040x 2010 5% of adjusted gross income (. Where to file 1040x 2010 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Where to file 1040x 2010 The deductions for taxes and home mortgage interest were not subject to any limits. Where to file 1040x 2010 She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Where to file 1040x 2010 She had no other deductions in 2011 (except the NOL deduction). Where to file 1040x 2010 Her taxable income (figured without the NOL deduction) for the year was $24,700. Where to file 1040x 2010 Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Where to file 1040x 2010 She did not itemize her deductions in 2012. Where to file 1040x 2010 She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Where to file 1040x 2010 She had no other deductions in 2012 (other than the NOL deduction). Where to file 1040x 2010 Her taxable income, therefore, was ($425). Where to file 1040x 2010 Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Where to file 1040x 2010 She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Where to file 1040x 2010 She completes the column for the first preceding tax year ended 12/31/12. Where to file 1040x 2010 See the illustrated Form 1045, Schedule B , shown later. Where to file 1040x 2010 Column 1, line 1. Where to file 1040x 2010 Ida enters $36,000, her 2013 net operating loss, on line 1. Where to file 1040x 2010 Column 1, line 2. Where to file 1040x 2010 She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Where to file 1040x 2010 Column 1, line 3. Where to file 1040x 2010 Ida enters her net capital loss deduction of $1,000 on line 3. Where to file 1040x 2010 Column 1, lines 4 and 5. Where to file 1040x 2010 Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Where to file 1040x 2010 She enters zero on lines 4 and 5. Where to file 1040x 2010 Column 1, line 6. Where to file 1040x 2010 Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Where to file 1040x 2010 Ida enters zero on line 6. Where to file 1040x 2010 Column 1, line 7. Where to file 1040x 2010 Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Where to file 1040x 2010 On line 7, she enters the total adjustment from line 38. Where to file 1040x 2010 Column 1, line 8. Where to file 1040x 2010 Ida enters the deduction for her personal exemption of $3,700 for 2011. Where to file 1040x 2010 Column 1, line 9. Where to file 1040x 2010 After combining lines 2 through 8, Ida's modified taxable income is $29,475. Where to file 1040x 2010 Column 1, line 10. Where to file 1040x 2010 Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Where to file 1040x 2010 She enters the $6,525 carryover on line 10. Where to file 1040x 2010 She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Where to file 1040x 2010 (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Where to file 1040x 2010 ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Where to file 1040x 2010 Column 1, line 11. Where to file 1040x 2010 Ida's adjusted gross income for 2011 was $35,000. Where to file 1040x 2010 Column 1, line 12. Where to file 1040x 2010 She adds lines 3 through 6 and enters $1,000 on line 12. Where to file 1040x 2010 (This is her net capital loss deduction added back, which modifies her adjusted gross income. Where to file 1040x 2010 ) Column 1, line 13. Where to file 1040x 2010 Her modified adjusted gross income for 2011 is now $36,000. Where to file 1040x 2010 Column 1, line 14. Where to file 1040x 2010 On her 2011 tax return, she deducted $375 as medical expenses. Where to file 1040x 2010 Column 1, line 15. Where to file 1040x 2010 Her actual medical expenses were $3,000. Where to file 1040x 2010 Column 1, line 16. Where to file 1040x 2010 She multiplies her modified adjusted gross income, $36,000, by . Where to file 1040x 2010 075. Where to file 1040x 2010 She enters $2,700 on line 16. Where to file 1040x 2010 Column 1, line 17. Where to file 1040x 2010 She substracts $2,700 from her actual medical expenses, $3,000. Where to file 1040x 2010 She enters $300 on line 17. Where to file 1040x 2010 This is her modified medical deduction. Where to file 1040x 2010 Column 1, line 18. Where to file 1040x 2010 The difference between her medical deduction and her modified medical deduction is $75. Where to file 1040x 2010 She enters this on line 18. Where to file 1040x 2010 Column 1, lines 19 through 21. Where to file 1040x 2010 Ida had no deduction for qualified mortgage insurance premiums in 2011. Where to file 1040x 2010 She skips lines 19 and 20 and enters zero on line 21. Where to file 1040x 2010 Column 1, line 22. Where to file 1040x 2010 She enters her modified adjusted gross income of $36,000 on line 22. Where to file 1040x 2010 Column 1, line 23. Where to file 1040x 2010 She had no other carrybacks to 2011 and enters zero on line 23. Where to file 1040x 2010 Column 1, line 24. Where to file 1040x 2010 Her modified adjusted gross income remains $36,000. Where to file 1040x 2010 Column 1, line 25. Where to file 1040x 2010 Her actual contributions for 2011 were $1,450, which she enters on line 25. Where to file 1040x 2010 Column 1, line 26. Where to file 1040x 2010 She now refigures her charitable contributions based on her modified adjusted gross income. Where to file 1040x 2010 Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Where to file 1040x 2010 Column 1, line 27. Where to file 1040x 2010 The difference is zero. Where to file 1040x 2010 Column 1, lines 28 through 37. Where to file 1040x 2010 Ida had no casualty losses or deductions for miscellaneous items in 2011. Where to file 1040x 2010 She skips lines 28 through 31 and lines 33 through 36. Where to file 1040x 2010 Ida enters zero on lines 32 and 37. Where to file 1040x 2010 Column 1, line 38. Where to file 1040x 2010 She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Where to file 1040x 2010 She carries this figure to line 7. Where to file 1040x 2010 Column 2, line 1. Where to file 1040x 2010 Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Where to file 1040x 2010 Column 2, line 2. Where to file 1040x 2010 She enters ($425), her 2012 taxable income, on line 2. Where to file 1040x 2010 Column 2, line 3. Where to file 1040x 2010 Ida enters her net capital loss deduction of $3,000 on line 3. Where to file 1040x 2010 Column 2, lines 4 and 5. Where to file 1040x 2010 Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Where to file 1040x 2010 She enters zero on lines 4 and 5. Where to file 1040x 2010 Column 2, line 6. Where to file 1040x 2010 Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Where to file 1040x 2010 Ida enters zero on line 6. Where to file 1040x 2010 Column 2, line 7. Where to file 1040x 2010 Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Where to file 1040x 2010 Column 2, line 8. Where to file 1040x 2010 Ida enters the deduction for her personal exemption of $3,800 for 2012. Where to file 1040x 2010 Column 2, line 9. Where to file 1040x 2010 After combining lines 2 through 8, Ida's modified taxable income is $6,375. Where to file 1040x 2010 Column 2, line 10. Where to file 1040x 2010 Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Where to file 1040x 2010 She enters the $150 carryover on line 10. Where to file 1040x 2010 This image is too large to be displayed in the current screen. Where to file 1040x 2010 Please click the link to view the image. Where to file 1040x 2010 Form 1045, page 3 This image is too large to be displayed in the current screen. Where to file 1040x 2010 Please click the link to view the image. Where to file 1040x 2010 Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Where to file 1040x 2010 It will help you figure your NOL to carry to 2014. Where to file 1040x 2010 Keep the worksheet for your records. Where to file 1040x 2010 Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Where to file 1040x 2010 More than one NOL. Where to file 1040x 2010   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Where to file 1040x 2010 To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Where to file 1040x 2010 Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Where to file 1040x 2010 Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Where to file 1040x 2010 Example. Where to file 1040x 2010 Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Where to file 1040x 2010 Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Where to file 1040x 2010 Subtract your 2011 NOL of $2,000 from $5,000. Where to file 1040x 2010 This gives you taxable income of $3,000. Where to file 1040x 2010 Your 2011 NOL is now completely used up. Where to file 1040x 2010 Subtract your $7,000 2012 NOL from $3,000. Where to file 1040x 2010 This gives you taxable income of ($4,000). Where to file 1040x 2010 You now complete the worksheet for your 2012 NOL. Where to file 1040x 2010 Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Where to file 1040x 2010 Line 2. Where to file 1040x 2010   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Where to file 1040x 2010 Add it to your negative taxable income (figured without the NOL deduction). Where to file 1040x 2010 Enter the result on line 2. Where to file 1040x 2010 Line 6. Where to file 1040x 2010   You must refigure the following income and deductions based on adjusted gross income. Where to file 1040x 2010 The special allowance for passive activity losses from rental real estate activities. Where to file 1040x 2010 Taxable social security and tier 1 railroad retirement benefits. Where to file 1040x 2010 IRA deductions. Where to file 1040x 2010 Excludable savings bond interest. Where to file 1040x 2010 Excludable employer-provided adoption benefits. Where to file 1040x 2010 The student loan interest deduction. Where to file 1040x 2010 The tuition and fees deduction. Where to file 1040x 2010   If none of these items apply to you, enter zero on line 6. Where to file 1040x 2010 Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Where to file 1040x 2010 Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Where to file 1040x 2010 Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Where to file 1040x 2010 Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Where to file 1040x 2010 Keep a record of your computations. Where to file 1040x 2010   Enter your total adjustments for the above items on line 6. Where to file 1040x 2010 Line 7. Where to file 1040x 2010   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Where to file 1040x 2010 Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Where to file 1040x 2010 Complete only those sections that apply to you. Where to file 1040x 2010 Estates and trusts. Where to file 1040x 2010   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Where to file 1040x 2010 Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Where to file 1040x 2010 Subtract the recomputed deductions from those claimed on the return. Where to file 1040x 2010 Enter the result on line 7. Where to file 1040x 2010 Modified adjusted gross income. Where to file 1040x 2010   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Where to file 1040x 2010 The adjusted gross income on the return. Where to file 1040x 2010 The amounts from lines 3 through 5 of the worksheet. Where to file 1040x 2010 The exemption amount from Form 1041, line 20. Where to file 1040x 2010 The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Where to file 1040x 2010   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Where to file 1040x 2010 The adjusted gross income amount you used to figure the deduction claimed on the return. Where to file 1040x 2010 The amounts from lines 3 through 5 of the worksheet. Where to file 1040x 2010 The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Where to file 1040x 2010 Line 11. Where to file 1040x 2010   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Where to file 1040x 2010 Add it to your adjusted gross income. Where to file 1040x 2010 Enter the result on line 11. Where to file 1040x 2010 Line 20. Where to file 1040x 2010   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Where to file 1040x 2010 Your deduction is limited. Where to file 1040x 2010 Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Where to file 1040x 2010 On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Where to file 1040x 2010   □ No. Where to file 1040x 2010 Your deduction is not limited. Where to file 1040x 2010 Enter the amount from line 19 on line 20 and enter -0- on line 21. Where to file 1040x 2010 Line 23. Where to file 1040x 2010   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Where to file 1040x 2010 Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Where to file 1040x 2010 Use the reduced contributions carryover to figure the amount to enter on line 23. Where to file 1040x 2010 Please click here for the text description of the image. Where to file 1040x 2010 Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Where to file 1040x 2010 Free help with your tax return. Where to file 1040x 2010   You can get free help preparing your return nationwide from IRS-certified volunteers. Where to file 1040x 2010 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where to file 1040x 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to file 1040x 2010 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where to file 1040x 2010 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where to file 1040x 2010 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where to file 1040x 2010 gov, download the IRS2Go app, or call 1-800-906-9887. Where to file 1040x 2010   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where to file 1040x 2010 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where to file 1040x 2010 aarp. Where to file 1040x 2010 org/money/taxaide or call 1-888-227-7669. Where to file 1040x 2010 For more information on these programs, go to IRS. Where to file 1040x 2010 gov and enter “VITA” in the search box. Where to file 1040x 2010 Internet. Where to file 1040x 2010    IRS. Where to file 1040x 2010 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where to file 1040x 2010 Download the free IRS2Go app from the iTunes app store or from Google Play. Where to file 1040x 2010 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where to file 1040x 2010 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where to file 1040x 2010 gov or download the IRS2Go app and select the Refund Status option. Where to file 1040x 2010 The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to file 1040x 2010 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Where to file 1040x 2010 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file 1040x 2010 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to file 1040x 2010 Use the Interactive Tax Assistant (ITA) to research your tax questions. Where to file 1040x 2010 No need to wait on the phone or stand in line. Where to file 1040x 2010 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Where to file 1040x 2010 When you reach the response screen, you can print the entire interview and the final response for your records. Where to file 1040x 2010 New subject areas are added on a regular basis. Where to file 1040x 2010  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where to file 1040x 2010 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where to file 1040x 2010 You can use the IRS Tax Map to search publications and instructions by topic or keyword. Where to file 1040x 2010 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where to file 1040x 2010 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Where to file 1040x 2010 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Where to file 1040x 2010 You can also ask the IRS to mail a return or an account transcript to you. Where to file 1040x 2010 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where to file 1040x 2010 gov or by calling 1-800-908-9946. Where to file 1040x 2010 Tax return and tax account transcripts are generally available for the current year and the past three years. Where to file 1040x 2010 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where to file 1040x 2010 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where to file 1040x 2010 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Where to file 1040x 2010 Check the status of your amended return using Where's My Amended Return? Go to IRS. Where to file 1040x 2010 gov and enter Where's My Amended Return? in the search box. Where to file 1040x 2010 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to file 1040x 2010 It can take up to 3 weeks from the date you mailed it to show up in our system. Where to file 1040x 2010 Make a payment using one of several safe and convenient electronic payment options available on IRS. Where to file 1040x 2010 gov. Where to file 1040x 2010 Select the Payment tab on the front page of IRS. Where to file 1040x 2010 gov for more information. Where to file 1040x 2010 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where to file 1040x 2010 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where to file 1040x 2010 gov. Where to file 1040x 2010 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where to file 1040x 2010 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where to file 1040x 2010 gov. Where to file 1040x 2010 Request an Electronic Filing PIN by going to IRS. Where to file 1040x 2010 gov and entering Electronic Filing PIN in the search box. Where to file 1040x 2010 Download forms, instructions and publications, including accessible versions for people with disabilities. Where to file 1040x 2010 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where to file 1040x 2010 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where to file 1040x 2010 An employee can answer questions about your tax account or help you set up a payment plan. Where to file 1040x 2010 Before you visit, check the Office Locator on IRS. Where to file 1040x 2010 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where to file 1040x 2010 If you have a special need, such as a disability, you can request an appointment. Where to file 1040x 2010 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where to file 1040x 2010 Apply for an Employer Identification Number (EIN). Where to file 1040x 2010 Go to IRS. Where to file 1040x 2010 gov and enter Apply for an EIN in the search box. Where to file 1040x 2010 Read the Internal Revenue Code, regulations, or other official guidance. Where to file 1040x 2010 Read Internal Revenue Bulletins. Where to file 1040x 2010 Sign up to receive local and national tax news and more by email. Where to file 1040x 2010 Just click on “subscriptions” above the search box on IRS. Where to file 1040x 2010 gov and choose from a variety of options. Where to file 1040x 2010 Phone. Where to file 1040x 2010    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where to file 1040x 2010 Download the free IRS2Go app from the iTunes app store or from Google Play. Where to file 1040x 2010 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Where to file 1040x 2010 gov, or download the IRS2Go app. Where to file 1040x 2010 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where to file 1040x 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to file 1040x 2010 Most VITA and TCE sites offer free electronic filing. Where to file 1040x 2010 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where to file 1040x 2010 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where to file 1040x 2010 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Where to file 1040x 2010 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where to file 1040x 2010 The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to file 1040x 2010 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file 1040x 2010 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Where to file 1040x 2010 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to file 1040x 2010 Note, the above information is for our automated hotline. Where to file 1040x 2010 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Where to file 1040x 2010 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where to file 1040x 2010 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to file 1040x 2010 It can take up to 3 weeks from the date you mailed it to show up in our system. Where to file 1040x 2010 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Where to file 1040x 2010 You should receive your order within 10 business days. Where to file 1040x 2010 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Where to file 1040x 2010 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Where to file 1040x 2010 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where to file 1040x 2010 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where to file 1040x 2010 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Where to file 1040x 2010 Walk-in. Where to file 1040x 2010   You can find a selection of forms, publications and services — in person. Where to file 1040x 2010 Products. Where to file 1040x 2010 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where to file 1040x 2010 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where to file 1040x 2010 Services. Where to file 1040x 2010 You can walk in to your local TAC for face-to-face tax help. Where to file 1040x 2010 An employee can answer questions about your tax account or help you set up a payment plan. Where to file 1040x 2010 Before visiting, use the Office Locator tool on IRS. Where to file 1040x 2010 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Where to file 1040x 2010 Mail. Where to file 1040x 2010   You can send your order for forms, instructions, and publications to the address below. Where to file 1040x 2010 You should receive a response within 10 business days after your request is received. Where to file 1040x 2010 Internal Revenue Service 1201 N. Where to file 1040x 2010 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Where to file 1040x 2010 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where to file 1040x 2010 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where to file 1040x 2010   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Where to file 1040x 2010 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Where to file 1040x 2010 You face (or your business is facing) an immediate threat of adverse action. Where to file 1040x 2010 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where to file 1040x 2010   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Where to file 1040x 2010 Here's why we can help: TAS is an independent organization within the IRS. Where to file 1040x 2010 Our advocates know how to work with the IRS. Where to file 1040x 2010 Our services are free and tailored to meet your needs. Where to file 1040x 2010 We have offices in every state, the District of Columbia, and Puerto Rico. Where to file 1040x 2010   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Where to file 1040x 2010   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where to file 1040x 2010 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Where to file 1040x 2010 Low Income Taxpayer Clinics Low Income
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The Where To File 1040x 2010

Where to file 1040x 2010 Publication 938 - Introductory Material Table of Contents Introduction Introduction Section references are to the Internal Revenue Code unless otherwise noted. Where to file 1040x 2010 This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). Where to file 1040x 2010 The directory for each calendar quarter is based on information submitted to the IRS during that quarter. Where to file 1040x 2010 For each quarter, there is a directory of new REMICs and CDOs and, if required, a section containing amended listings. Where to file 1040x 2010 You can use the directory to find the representative of the REMIC or the issuer of the CDO from whom you can request tax information. Where to file 1040x 2010 The amended listing section shows changes to previously listed REMICs and CDOs. Where to file 1040x 2010 The update for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. Where to file 1040x 2010 Publication 938 is only available on the Internet. Where to file 1040x 2010 To get Publication 938, including prior issues, visit IRS. Where to file 1040x 2010 gov. Where to file 1040x 2010 Future developments. Where to file 1040x 2010   The IRS has created a page on IRS. Where to file 1040x 2010 gov that includes information about Publication 938 at www. Where to file 1040x 2010 irs. Where to file 1040x 2010 gov/pub938. Where to file 1040x 2010 Information about any future developments affecting Publication 938 (such as legislation enacted after we release it) will be posted on that page. Where to file 1040x 2010 Other information. Where to file 1040x 2010   Publication 550, Investment Income and Expenses, discusses the tax treatment that applies to holders of these investment products. Where to file 1040x 2010 For other information about REMICs, see sections 860A through 860G and the regulations issued under those sections. Where to file 1040x 2010 Prev  Up  Next   Home   More Online Publications