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Publication 946
taxmap/pubs/p946-035.htm#en_us_publink1000107736

Chapter 6
How To Get Tax Help(p71)

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
taxmap/pubs/p946-035.htm#en_us_publink1000257389

Contacting your Taxpayer Advocate.(p71)

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The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We help taxpayers who are experiencing economic harm, such as not being able to provide necessities like housing, transportation, or food; taxpayers who are seeking help in resolving tax problems with the IRS; and those who believe that an IRS system or procedure is not working as it should. Here are seven things every taxpayer should know about TAS:
taxmap/pubs/p946-035.htm#en_us_publink1000257390
Low Income Taxpayer Clinics (LITCs).(p71)
The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. For more information, see Publication 4134, Low Income Taxpayer Clinic List. This publication is available at IRS.gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office.
taxmap/pubs/p946-035.htm#en_us_publink1000257391

Free tax services.(p71)

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Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.
taxmap/pubs/p946-035.htm#en_us_publink1000257392

Free help with your return.(p71)

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Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, call 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at 
www.aarp.org/money/taxaide.
For more information on these programs, go to IRS.gov and enter keyword "VITA" in the upper right-hand corner.
EIC
Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:
  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
  • Check the status of your 2010 refund. Go to IRS.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2010 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
  • Download forms, including talking tax forms, instructions, and publications.
  • Order IRS products online.
  • Research your tax questions online.
  • Search publications online by topic or keyword.
  • Use the online Internal Revenue Code, regulations, or other official guidance.
  • View Internal Revenue Bulletins (IRBs) published in the last few years.
  • Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.
  • Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant.
  • Sign up to receive local and national tax news by email.
  • Get information on starting and operating a small business.
Phone
Phone. Many services are available by phone.  
  • Ordering forms, instructions, and publications. Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
  • Refund information. To check the status of your 2010 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2010 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
  • Other refund information. To check the status of a prior-year refund or amended return refund, call 1-800-829-1040.
 ____ 
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk In
Walk-in. Many products and services are available on a walk-in basis. 
  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to  
    www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Due date
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.

 
Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613


EIC
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
  • Current-year forms, instructions, and publications.
  • Prior-year forms, instructions, and publications.
  • Tax Map: an electronic research tool and finding aid.
  • Tax law frequently asked questions.
  • Tax Topics from the IRS telephone response system.
  • Internal Revenue Code—Title 26 of the U.S. Code.
  • Fill-in, print, and save features for most tax forms.
  • Internal Revenue Bulletins.
  • Toll-free and email technical support.
  • Two releases during the year. 
    – The first release will ship the beginning of January 2011. 
    – The final release will ship the beginning of March 2011.
Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).
taxmap/pubs/p946-035.htm#en_us_publink1000107746taxmap/pubs/p946-035.htm#en_us_publink1000107747taxmap/pubs/p946-035.htm#en_us_publink1000107748taxmap/pubs/p946-035.htm#en_us_publink1000107749taxmap/pubs/p946-035.htm#en_us_publink1000107750taxmap/pubs/p946-035.htm#en_us_publink1000107751taxmap/pubs/p946-035.htm#en_us_publink1000107752taxmap/pubs/p946-035.htm#en_us_publink1000107753taxmap/pubs/p946-035.htm#en_us_publink1000107754taxmap/pubs/p946-035.htm#en_us_publink1000107755taxmap/pubs/p946-035.htm#en_us_publink1000107756taxmap/pubs/p946-035.htm#en_us_publink1000107757taxmap/pubs/p946-035.htm#en_us_publink1000107758taxmap/pubs/p946-035.htm#en_us_publink1000107759taxmap/pubs/p946-035.htm#en_us_publink1000107760taxmap/pubs/p946-035.htm#en_us_publink1000107761taxmap/pubs/p946-035.htm#en_us_publink1000107762taxmap/pubs/p946-035.htm#en_us_publink1000107763taxmap/pubs/p946-035.htm#en_us_publink1000107764taxmap/pubs/p946-035.htm#en_us_publink1000107765taxmap/pubs/p946-035.htm#en_us_publink1000107766taxmap/pubs/p946-035.htm#en_us_publink1000107767taxmap/pubs/p946-035.htm#en_us_publink1000107768taxmap/pubs/p946-035.htm#en_us_publink1000107769taxmap/pubs/p946-035.htm#en_us_publink1000107770taxmap/pubs/p946-035.htm#en_us_publink1000107771taxmap/pubs/p946-035.htm#en_us_publink1000141608taxmap/pubs/p946-035.htm#en_us_publink1000141609taxmap/pubs/p946-035.htm#en_us_publink1000107772

Appendix B — Table of Class Lives and Recovery Periods(p102)

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The Table of Class Lives and Recovery Periods has two sections. The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. It is shown as Table B-1. The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. It is shown as Table B-2.
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How To Use the Tables(p102)

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You will need to look at both Table B-1 and B-2 to find the correct recovery period. Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Use the tables in the order shown below to determine the recovery period of your depreciable property.
taxmap/pubs/p946-035.htm#en_us_publink1000107774

Table B-1.(p102)

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Check Table B-1 for a description of the property. If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1.
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Tax-exempt use property subject to a lease.(p102)

rule
The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership).
taxmap/pubs/p946-035.htm#en_us_publink1000107776

Table B-2.(p102)

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If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description.
taxmap/pubs/p946-035.htm#en_us_publink1000107777

Property not in either table.(p102)

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If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. This property generally has a recovery period of 7 years for GDS or 12 years for ADS. See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following.
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Example 1.(p102)

Richard Green is a paper manufacturer. During the year, he made substantial improvements to the land on which his paper plant is located. He checks Table B-1 and finds land improvements under asset class 00.3. He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26.1, Manufacture of Pulp and Paper. He uses the recovery period under this asset class because it specifically includes land improvements. The land improvements have a 13-year class life and a 7-year recovery period for GDS. If he elects to use ADS, the recovery period is 13 years. If Richard only looked at Table B-1, he would select asset class 00.3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS.
taxmap/pubs/p946-035.htm#en_us_publink1000107779

Example 2.(p102)

Sam Plower produces rubber products. During the year, he made substantial improvements to the land on which his rubber plant is located. He checks Table B-1 and finds land improvements under asset class 00.3. He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30.1, Manufacture of Rubber Products. Reading the headings and descriptions under asset class 30.1, Sam finds that it does not include land improvements. Therefore, Sam uses the recovery period under asset class 00.3. The land improvements have a 20-year class life and a 15-year recovery period for GDS. If he elects to use ADS, the recovery period is 20 years.
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Example 3.(p102)

Pam Martin owns a retail clothing store. During the year, she purchased a desk and a cash register for use in her business. She checks Table B-1 and finds office furniture under asset class 00.11. Cash registers are not listed in any of the asset classes in Table B-1. She then checks Table B-2 and finds her activity, retail store, under asset class 57.0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. This asset class does not specifically list office furniture or a cash register. She looks back at Table B-1 and uses asset class 00.11 for the desk. The desk has a 10-year class life and a 7-year recovery period for GDS. If she elects to use ADS, the recovery period is 10 years. For the cash register, she uses asset class 57.0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. The cash register has a 9-year class life and a 5-year recovery period for GDS. If she elects to use the ADS method, the recovery period is 9 years.
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Glossary

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Abstract fees:(p113)

Expenses generally paid by a buyer to research the title of real property.

Active conduct of a trade or business:(p113)

Generally, for the section 179 deduction, a taxpayer is considered to conduct a trade or business actively if he or she meaningfully participates in the management or operations of the trade or business. A mere passive investor in a trade or business does not actively conduct the trade or business.

Adjusted basis:(p113)

The original cost of property, plus certain additions and improvements, minus certain deductions such as depreciation allowed or allowable and casualty losses.

Amortization:(p113)

A ratable deduction for the cost of intangible property over its useful life.

Amount realized:(p113)

The total of all money received plus the fair market value of all property or services received from a sale or exchange. The amount realized also includes any liabilities assumed by the buyer and any liabilities to which the property transferred is subject, such as real estate taxes or a mortgage.

Basis:(p113)

A measure of an individual's investment in property for tax purposes.

Business/investment use:(p113)

Usually, a percentage showing how much an item of property, such as an automobile, is used for business and investment purposes.

Capitalized:(p113)

Expended or treated as an item of a capital nature. A capitalized amount is not deductible as a current expense and must be included in the basis of property.

Circumstantial evidence:(p113)

Details or facts which indirectly point to other facts.

Class life:(p113)

A number of years that establishes the property class and recovery period for most types of property under the General Depreciation System (GDS) and Alternative Depreciation System (ADS).

Commuting:(p113)

Travel between a personal home and work or job site within the area of an individual's tax home.

Convention:(p113)

A method established under the Modified Accelerated Cost Recovery System (MACRS) to determine the portion of the year to depreciate property both in the year the property is placed in service and in the year of disposition.

Declining balance method:(p113)

An accelerated method to depreciate property. The General Depreciation System (GDS) of MACRS uses the 150% and 200% declining balance methods for certain types of property. A depreciation rate (percentage) is determined by dividing the declining balance percentage by the recovery period for the property.

Disposition:(p113)

The permanent withdrawal from use in a trade or business or from the production of income.

Documentary evidence:(p113)

Written records that establish certain facts.

Exchange:(p113)

To barter, swap, part with, give, or transfer property for other property or services.

Fair market value (FMV):(p113)

The price that property brings when it is offered for sale by one who is willing but not obligated to sell, and is bought by one who is willing or desires to buy but is not compelled to do so.

Fiduciary:(p113)

The one who acts on behalf of another as a guardian, trustee, executor, administrator, receiver, or conservator.

Fungible commodity:(p113)

A commodity of a nature that one part may be used in place of another part.

Goodwill:(p113)

An intangible property such as the advantage or benefit received in property beyond its mere value. It is not confined to a name but can also be attached to a particular area where business is transacted, to a list of customers, or to other elements of value in business as a going concern.

Grantor:(p113)

The one who transfers property to another.

Improvement:(p113)

An addition to or partial replacement of property that adds to its value, appreciably lengthens the time you can use it, or adapts it to a different use.

Intangible property:(p113)

Property that has value but cannot be seen or touched, such as goodwill, patents, copyrights, and computer software.

Listed property:(p113)

Passenger automobiles; any other property used for transportation; property of a type generally used for entertainment, recreation or amusement; and computers and their peripheral equipment (unless used only at a regular business establishment and owned or leased by the person operating the establishment).

Nonresidential real property:(p113)

Most real property other than residential rental property.

Placed in service:(p113)

Ready and available for a specific use whether in a trade or business, the production of income, a tax-exempt activity, or a personal activity.

Property class:(p113)

A category for property under MACRS. It generally determines the depreciation method, recovery period, and convention.

Recapture:(p113)

To include as income on your return an amount allowed or allowable as a deduction in a prior year.

Recovery period:(p113)

The number of years over which the basis of an item of property is recovered.

Remainder interest:(p113)

That part of an estate that is left after all the other provisions of a will have been satisfied.

Residential rental property:(p114)

Real property, generally buildings or structures, if 80% or more of its annual gross rental income is from dwelling units.

Salvage value:(p114)

An estimated value of property at the end of its useful life. Not used under MACRS.

Section 1245 property:(p114)

Property that is or has been subject to an allowance for depreciation or amortization. Section 1245 property includes personal property, single purpose agricultural and horticultural structures, storage facilities used in connection with the distribution of petroleum or primary products of petroleum, and railroad grading or tunnel bores.

Section 1250 property:(p114)

Real property (other than section 1245 property) which is or has been subject to an allowance for depreciation.

Standard mileage rate:(p114)

The established amount for optional use in determining a tax deduction for automobiles instead of deducting depreciation and actual operating expenses.

Straight line method:(p114)

A way to figure depreciation for property that ratably deducts the same amount for each year in the recovery period. The rate (in percentage terms) is determined by dividing 1 by the number of years in the recovery period.

Structural components:(p114)

Parts that together form an entire structure, such as a building. The term includes those parts of a building such as walls, partitions, floors, and ceilings, as well as any permanent coverings such as paneling or tiling, windows and doors, and all components of a central air conditioning or heating system including motors, compressors, pipes and ducts. It also includes plumbing fixtures such as sinks, bathtubs, electrical wiring and lighting fixtures, and other parts that form the structure.

Tangible property:(p114)

Property you can see or touch, such as buildings, machinery, vehicles, furniture, and equipment.

Tax-exempt:(p114)

Not subject to tax.

Term interest:(p114)

A life interest in property, an interest in property for a term of years, or an income interest in a trust. It generally refers to a present or future interest in income from property or the right to use property that terminates or fails upon the lapse of time, the occurrence of an event, or the failure of an event to occur.

Unadjusted basis:(p114)

The basis of an item of property for purposes of figuring gain on a sale without taking into account any depreciation taken in earlier years but with adjustments for other amounts, including amortization, the section 179 deduction, any special depreciation allowance, any deduction claimed for clean-fuel vehicles or clean-fuel vehicle refueling property placed in service before January 1, 2006, and any electric vehicle credit.

Unit-of-production method:(p114)

A way to figure depreciation for certain property. It is determined by estimating the number of units that can be produced before the property is worn out. For example, if it is estimated that a machine will produce 1000 units before its useful life ends, and it actually produces 100 units in a year, the percentage to figure depreciation for that year is 10% of the machine's cost less its salvage value.

Useful life:(p114)

An estimate of how long an item of property can be expected to be usable in trade or business or to produce income.
taxmap/pubs/p946-035.htm#id2010_id2010_w13081f02
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Tax Publications for Business Taxpayers See How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail.

General Guides
1Your Rights as a Taxpayer
17Your Federal Income Tax (For Individuals)
334Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
509Tax Calendars
910IRS Guide to Free Tax Services
Employer's Guides
15(Circular E), Employer's Tax Guide
15-AEmployer's Supplemental Tax Guide
15-BEmployer's Tax Guide to Fringe Benefits
51(Circular A), Agricultural Employer's Tax Guide
80(Circular SS), Federal Tax Guide For Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
926Household Employer's Tax Guide
Specialized Publications
225Farmer's Tax Guide
463Travel, Entertainment, Gift, and Car Expenses
505Tax Withholding and Estimated Tax
510Excise Taxes
515Withholding of Tax on Nonresident Aliens and Foreign Entities
517Social Security and Other Information for Members of the Clergy and Religious Workers
527Residential Rental Property (Including Rental of Vacation Homes)
534Depreciating Property Placed in Service Before 1987
535Business Expenses
536Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
537Installment Sales
538Accounting Periods and Methods
541Partnerships
542Corporations
544Sales and Other Dispositions of Assets
551Basis of Assets
556Examination of Returns, Appeal Rights, and Claims for Refund
560Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
561Determining the Value of Donated Property
583Starting a Business and Keeping Records
587Business Use of Your Home (Including Use by Daycare Providers)
594What You Should Know About The IRS Collection Process
595Capital Construction Fund for Commercial Fishermen
597Information on the United States-Canada Income Tax Treaty
598Tax on Unrelated Business Income of Exempt Organizations
686Certification for Reduced Tax Rates in Tax Treaty Countries
901U.S. Tax Treaties
908Bankruptcy Tax Guide
925Passive Activity and At-Risk Rules
946How To Depreciate Property
947Practice Before the IRS and Power of Attorney
954Tax Incentives for Distressed Communities
1544Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)
1546The Taxpayer Advocate Service of the IRS
Spanish Language Publications
1SPDerechos del Contribuyente
179(Circular PR) Guía Contributiva Federal Para Patronos Puertorriqueños
579SPCómo Preparar la Declaración de Impuesto Federal
594SPQué es lo Debemos Saber sobre El Proceso de Cobro del IRS
850English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service
1544SPInforme de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)


taxmap/pubs/p946-035.htm#id2010_id2010_w13081f09
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Commonly Used Tax Forms See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.

Form Number and Form Title
W-2Wage and Tax Statement
W-4Employee's Withholding Allowance Certificate
940Employer's Annual Federal Unemployment (FUTA) Tax Return
941Employer's QUARTERLY Federal Tax Return
944Employer's ANNUAL Federal Tax Return
1040U.S. Individual Income Tax Return
 Sch. A & B Itemized Deductions & Interest and Ordinary  Dividends
 Sch. C Profit or Loss From Business
 Sch. C-EZ Net Profit From Business
 Sch. D Capital Gains and Losses
 Sch. D-1 Continuation Sheet for Schedule D
 Sch. E Supplemental Income and Loss
 Sch. F Profit or Loss From Farming
 Sch. H Household Employment Taxes
 Sch. J Income Averaging for Farmers and Fishermen
 Sch. R Credit for the Elderly or the Disabled
 Sch. SE Self-Employment Tax
1040-ESEstimated Tax for Individuals
1040XAmended U.S. Individual Income Tax Return
1065U.S. Return of Partnership Income
 Sch. D Capital Gains and Losses
 Sch. K-1 Partner's Share of Income, Deductions, Credits, etc.
1120U.S. Corporation Income Tax Return
1120SU.S. Income Tax Return for an S Corporation
 Sch. D Capital Gains and Losses and Built-In Gains
 Sch. K-1 Shareholder's Share of Income, Deductions, Credits,  etc.
2106Employee Business Expenses
2106-EZUnreimbursed Employee Business Expenses
2210Underpayment of Estimated Tax by Individuals, Estates, and Trusts
2441Child and Dependent Care Expenses
2848Power of Attorney and Declaration of Representative
3800General Business Credit
3903Moving Expenses
4562Depreciation and Amortization
4797Sales of Business Property
4868Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
5329Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
6252Installment Sale Income
7004Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns
8283Noncash Charitable Contributions
8300Report of Cash Payments Over $10,000 Received in a Trade or Business
8582Passive Activity Loss Limitations
8606Nondeductible IRAs
8822Change of Address
8829Expenses for Business Use of Your Home