Publication 946
taxmap/pubs/p946-035.htm#en_us_publink1000107736You 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_publink1000257389Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 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. To find the nearest VITA or TCE site, visit IRS.gov or call 1-800-906-9887 or
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.
 | 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 2011 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 2011 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 available online at
www.irs.gov/individuals
- Sign up to receive local and national tax news by email.
- Get information on starting and operating a small business.
|
 | 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 2011 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 2011 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.
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.
|
 | 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
|
taxmap/pubs/p946-035.htm#en_us_publink1000269478The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at
all.
TAS can help if you can’t resolve your problem with the IRS and:
- Your problem is causing financial difficulties for you, your family, or your
business.
- You face (or your business is facing) an immediate threat of adverse
action.
- You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date
promised.
If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always
free.
As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at
www.TaxpayerAdvocate.irs.gov can help you understand these rights.
If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at
www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778 or TTY/TDD
1-800-829-4059.
TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at
www.irs.gov/advocate.
 | 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.
- Links to other Internet based Tax Research materials.
- 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
2012.
– The final release will ship the beginning of March
2012.
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#TXMP6845463e
Table A-7 taxmap/pubs/p946-035.htm#TXMP1f4276a8
Table A-8 taxmap/pubs/p946-035.htm#TXMP0882cfdb
Table A-9 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.
taxmap/pubs/p946-035.htm#en_us_publink1000107773You 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_publink1000107774Check 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.
taxmap/pubs/p946-035.htm#en_us_publink1000107775The 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_publink1000107776If 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_publink1000107777If 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.
- Residential rental property and nonresidential real property (also see Appendix A, Chart
2).
- Qualified rent-to-own property.
- A motorsport entertainment complex placed in service before January 1,
2012.
- Any retail motor fuels outlet.
- Any qualified leasehold improvement property placed in service before January 1,
2012.
- Any qualified restaurant property placed in service before January 1,
2012.
- Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution
plants.
- Any water utility property.
- Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11,
2005.
- Natural gas gathering and distribution lines placed in service after April 11,
2005.
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_publink1000107779Sam 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.
taxmap/pubs/p946-035.htm#en_us_publink1000107780Pam 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.
taxmap/pubs/p946-035.htm#en_us_publink1000243558taxmap/pubs/p946-035.htm#TXMP3ab4ad59
Table B-1 taxmap/pubs/p946-035.htm#TXMP5c42031d
Table B-2 taxmap/pubs/p946-035.htm#TXMP2b45338b
Table B-2 taxmap/pubs/p946-035.htm#TXMP4ade59d6
Table B-2 taxmap/pubs/p946-035.htm#TXMP3dd96940
Table B-2 taxmap/pubs/p946-035.htm#TXMP5b2fc706
Table B-2 taxmap/pubs/p946-035.htm#TXMP2c28f794
Table B-2 taxmap/pubs/p946-035.htm#TXMP436815fd
Table B-2 taxmap/pubs/p946-035.htm#TXMP346f256b
Table B-2 taxmap/pubs/p946-035.htm#TXMP02f20b08
Table B-2 Expenses generally paid by a buyer to research the title of real property.
Active conduct of a trade or business:
(p114)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.
The original cost of property, plus certain additions and improvements, minus certain deductions such as depreciation allowed or allowable and casualty losses.
A ratable deduction for the cost of intangible property over its useful life.
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.
A measure of an individual's investment in property for tax purposes.
Business/investment use:
(p114)Usually, a percentage showing how much an item of property, such as an automobile, is used for business and investment purposes.
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:
(p114)Details or facts which indirectly point to other facts.
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).
Travel between a personal home and work or job site within the area of an individual's tax home.
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:
(p114)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.
The permanent withdrawal from use in a trade or business or from the production of income.
Written records that establish certain facts.
To barter, swap, part with, give, or transfer property for other property or services.
Fair market value (FMV):
(p114)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.
The one who acts on behalf of another as a guardian, trustee, executor, administrator, receiver, or conservator.
A commodity of a nature that one part may be used in place of another part.
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.
The one who transfers property to another.
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.
Property that has value but cannot be seen or touched, such as goodwill, patents, copyrights, and computer software.
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:
(p114)Most real property other than residential rental property.
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.
A category for property under MACRS. It generally determines the depreciation method, recovery period, and convention.
To include as income on your return an amount allowed or allowable as a deduction in a prior
year.
The number of years over which the basis of an item of property is recovered.
That part of an estate that is left after all the other provisions of a will have been satisfied.
Residential rental property:
(p115)Real property, generally buildings or structures, if 80% or more of its annual gross rental income is from dwelling units.
An estimated value of property at the end of its useful life. Not used under MACRS.
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.
Real property (other than section 1245 property) which is or has been subject to an allowance for depreciation.
The established amount for optional use in determining a tax deduction for automobiles instead of deducting depreciation and actual operating expenses.
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.
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.
Property you can see or touch, such as buildings, machinery, vehicles, furniture, and equipment.
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.
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:
(p115)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.
An estimate of how long an item of property can be expected to be usable in trade or business or to produce
income.
 | 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 | | 1 | Your Rights as a Taxpayer | | 17 | Your Federal Income Tax (For Individuals) | | 334 | Tax Guide for Small Business (For Individuals Who Use Schedule C or
C-EZ) | | 509 | Tax Calendars | | 910 | IRS Guide to Free Tax Services | | Employer's Guides | | 15 | (Circular E), Employer's Tax Guide | | 15-A | Employer's Supplemental Tax Guide | | 15-B | Employer'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
| | 926 | Household Employer's Tax Guide | | Specialized Publications | | 225 | Farmer's Tax Guide | | 463 | Travel, Entertainment, Gift, and Car Expenses | | 505 | Tax Withholding and Estimated Tax | | 510 | Excise Taxes | | 515 | Withholding of Tax on Nonresident Aliens and Foreign Entities | | 517 | Social Security and Other Information for Members of the Clergy and Religious
Workers | | 527 | Residential Rental Property (Including Rental of Vacation
Homes) | | 534 | Depreciating Property Placed in Service Before 1987 | | 535 | Business Expenses | | 536 | Net Operating Losses (NOLs) for Individuals, Estates, and
Trusts | | 537 | Installment Sales | | 538 | Accounting Periods and Methods | | 541 | Partnerships | | 542 | Corporations | | 544 | Sales and Other Dispositions of Assets | | 551 | Basis of Assets | | 556 | Examination of Returns, Appeal Rights, and Claims for
Refund | | 560 | Retirement Plans for Small Business (SEP, SIMPLE, and Qualified
Plans) | | 561 | Determining the Value of Donated Property | | 583 | Starting a Business and Keeping Records | | 587 | Business Use of Your Home (Including Use by Daycare Providers) | | 594 | What You Should Know About The IRS Collection Process | | 595 | Capital Construction Fund for Commercial Fishermen | | 597 | Information on the United States-Canada Income Tax Treaty | | 598 | Tax on Unrelated Business Income of Exempt Organizations | | 686 | Certification for Reduced Tax Rates in Tax Treaty Countries | | 901 | U.S. Tax Treaties | | 908 | Bankruptcy Tax Guide | | 925 | Passive Activity and At-Risk Rules | | 946 | How To Depreciate Property | | 947 | Practice Before the IRS and Power of Attorney | | 954 | Tax Incentives for Distressed Communities | | 1544 | Reporting Cash Payments of Over $10,000 (Received in a Trade or
Business) | | 1546 | The Taxpayer Advocate Service of the IRS | | Spanish Language Publications | | 1SP | Derechos del Contribuyente | | 179 | (Circular PR) Guía Contributiva Federal Para Patronos
Puertorriqueños | | 579SP | Cómo Preparar la Declaración de Impuesto Federal | | 594SP | Qué es lo Debemos Saber sobre El Proceso de Cobro del
IRS | | 850 | English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue
Service | | 1544SP | Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o
Negocio) |
|
taxmap/pubs/p946-035.htm#id2010_id2010_w13081f09 | 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-2 | Wage and Tax Statement | | W-4 | Employee's Withholding Allowance Certificate | | 940 | Employer's Annual Federal Unemployment (FUTA) Tax Return | | 941 | Employer's QUARTERLY Federal Tax Return | | 944 | Employer's ANNUAL Federal Tax Return | | 1040 | U.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-ES | Estimated Tax for Individuals | | 1040X | Amended U.S. Individual Income Tax Return | | 1065 | U.S. Return of Partnership Income | | Sch. D | Capital Gains and Losses | | Sch. K-1 | Partner's Share of Income, Deductions, Credits,
etc. | | 1120 | U.S. Corporation Income Tax Return | | Sch. D | Capital Gains and Losses | | 1120S | U.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. | | 2106 | Employee Business Expenses | | 2106-EZ | Unreimbursed Employee Business Expenses | | 2210 | Underpayment of Estimated Tax by Individuals, Estates, and
Trusts | | 2441 | Child and Dependent Care Expenses | | 2848 | Power of Attorney and Declaration of Representative | | 3800 | General Business Credit | | 3903 | Moving Expenses | | 4562 | Depreciation and Amortization | | 4797 | Sales of Business Property | | 4868 | Application for Automatic Extension of Time To File U.S. Individual Income Tax
Return | | 5329 | Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored
Accounts | | 6252 | Installment Sale Income | | 7004 | Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other
Returns | | 8283 | Noncash Charitable Contributions | | 8300 | Report of Cash Payments Over $10,000 Received in a Trade or
Business | | 8582 | Passive Activity Loss Limitations | | 8606 | Nondeductible IRAs | | 8822 | Change of Address | | 8829 | Expenses for Business Use of Your Home | | 8949 | Sales and Other Dispositions of Capital Assets |
|
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