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            Publication 584-B
            (Rev. October 2017)                                                  What’s New
            Cat. No. 31749K                                                      Disaster  tax  relief  was  enacted  for  those 
Department                                                                       impacted by Hurricane Harvey, Irma, or Maria, 
of the                                                                           including   provisions that    modified     the 
Treasury                                                                         calculation  of  casualty  and  theft  losses  of 
                                                                                 personal-use property. See Pub. 976, Disaster 
Internal    Business                                                             Relief,  for  more  information  about  these  and 
Revenue                                                                          other disaster tax relief provisions that may not 
Service                                                                          be covered in this publication.
            Casualty,

            Disaster, and
                                                                                 Reminders
                                                                                 Future developments.   For the latest informa-
            Theft Loss                                                           tion about developments related to Pub. 584-B, 
                                                                                 such  as  legislation  enacted  after  it  was  pub-
            Workbook                                                             lished, go to IRS.gov/Pub584B.
                                                                                 Photographs of missing children.        The Inter-
                                                                                 nal Revenue Service is a proud partner with the 
                                                                                 National  Center  for  Missing   &  Exploited 
                                                                                 Children®  (NCMEC).  Photographs  of  missing 
                                                                                 children selected by the Center may appear in 
                                                                                 this publication on pages that would otherwise 
                                                                                 be  blank.  You  can  help  bring  these  children 
                                                                                 home by looking at the photographs and calling 
                                                                                 1-800-THE-LOST (1-800-843-5678) if  you  rec-
                                                                                 ognize a child.

                                                                                 Introduction
                                                                                 This  workbook  is  designed  to  help  you  figure 
                                                                                 your  loss  on  business  and  income-producing 
                                                                                 property in the event of a disaster, casualty, or 
                                                                                 theft.  It  contains  schedules  to  help  you  figure 
                                                                                 the loss to your office furniture and fixtures, in-
                                                                                 formation  systems,  motor  vehicles,  office  sup-
                                                                                 plies,  buildings,  and  equipment.  These  sched-
                                                                                 ules,  however,  are  for  your  information  only. 
                                                                                 You must complete Form 4684, Casualties and 
                                                                                 Thefts, to report your loss.

                                                                                 How To Use This 
                                                                                 Workbook
                                                                                 You  can  use  this  workbook  by  following  these 
                                                                                 five steps.
                                                                                 1. Read Pub. 547 to learn about the tax rules 
                                                                                 for casualties, disasters, and thefts.
                                                                                 2. Know the definitions of adjusted basis and 
                                                                                 fair market value, discussed below.
                                                                                 3. Fill out Schedules 1 through 6.
                                                                                 4. Read the Instructions for Form 4684.
                                                                                 5. Fill out Form 4684 using the information 
                                                                                 you entered in Schedules 1 through 6.
                                                                                 Use the chart below to find out how to use 
                                                                                 Schedules 1 through 6 to fill out Form 4684.

              Get forms and other information faster and easier at:
              • IRS.gov (English)         • IRS.gov/Korean (한국어) 
              • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) 
              • IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (TiếngViệt) 

Oct 16, 2017

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And enter it on forms and instructions. Your order should arrive can also download and view popular tax publi-
Take what's in each row of... Form 4684... within 10 business days. cations and instructions (including the 1040 in-
structions) on mobile devices as an eBook at no
Column 1 . . . . . . . . . . . . . . . . . . . . . . . . Line 19 Tax questions. If you have a tax question charge. Or, you can go to IRS.gov/OrderForms
Column 2 . . . . . . . . . . . . . . . . . . . . . . . . Line 20 not answered by this publication, check to place an order and have forms mailed to you
Column 3 . . . . . . . . . . . . . . . . . . . . . . . . Line 21 IRS.gov and How To Get Tax Help . within 10 business days.
Column 4 . . . . . . . . . . . . . . . . . . . . . . . . Line 22
Column 5 . . . . . . . . . . . . . . . . . . . . . . . . Line 23
Column 6 . . . . . . . . . . . . . . . . . . . . . . . . Line 24 Access your online account (Individual tax-
Column 7 . . . . . . . . . . . . . . . . . . . . . . . . Line 25 How To Get Tax Help payers only). Go to IRS.gov/Account to se-
Column 8 . . . . . . . . . . . . . . . . . . . . . . . . Line 26 curely access information about your federal tax
Column 9 . . . . . . . . . . . . . . . . . . . . . . . . Line 27 If you have questions about a tax issue, need account.
help preparing your tax return, or want to down- View the amount you owe, pay online or
load free publications, forms, or instructions, go set up an online payment agreement.
Adjusted basis. Adjusted basis usually means to IRS.gov and find resources that can help you Access your tax records online.
original cost plus improvements, minus depreci- right away. Review the past 18 months of your pay-
ation allowed or allowable (including any sec- ment history.
tion 179 expense deduction), amortization, de- Preparing and filing your tax return. Find Go to IRS.gov/SecureAccess to review the
pletion, etc. If you didn’t acquire the property by free options to prepare and file your return on required identity authentication process.
purchasing it, your basis is determined as dis- IRS.gov or in your local community if you qual-
cussed in Pub. 551. If you inherited the property ify. Using direct deposit. The fastest way to re-
from someone who died in 2010 and the execu- The Volunteer Income Tax Assistance ceive a tax refund is to combine direct deposit
tor of the decedent's estate made the election (VITA) program offers free tax help to people and IRS e-file. Direct deposit securely and elec-
to file Form 8939, refer to the information provi- who generally make $54,000 or less, persons tronically transfers your refund directly into your
ded by the executor. with disabilities, and limited-English-speaking financial account. Eight in 10 taxpayers use di-
taxpayers who need help preparing their own rect deposit to receive their refund. IRS issues
Fair market value. Fair market value is the tax returns. The Tax Counseling for the Elderly more than 90% of refunds in less than 21 days.
price for which you could sell your property to a (TCE) program offers free tax help for all tax-
willing buyer, when neither of you has to sell or payers, particularly those who are 60 years of Delayed refund for returns claiming certain
buy and both of you know all the relevant facts. age and older. TCE volunteers specialize in an- credits. Due to changes in the law, the IRS
When filling out Schedules 1 through 6, you swering questions about pensions and retire- can’t issue refunds before mid-February 2018,
need to know the fair market value of the prop- ment-related issues unique to seniors. for returns that properly claimed the earned in-
erty immediately before and immediately after You can go to IRS.gov to see your options come credit (EIC) or the additional child tax
the disaster or casualty. for preparing and filing your return which in- credit (ACTC). This applies to the entire refund,
Deduction limits. If your casualty or theft loss clude the following. not just the portion associated with these cred-
involved a home you used for business or ren- Free File. Go to IRS.gov/FreeFile. See if its.
ted out, your deductible loss may be limited. you qualify to use brand-name software to
See the Instructions for Form 4684, Section B. If prepare and e-file your federal tax return Getting a transcript or copy of a return. The
the casualty or theft loss involved property used for free. quickest way to get a copy of your tax transcript
in a passive activity, see Form 8582 and its in- VITA. Go to IRS.gov/VITA, download the is to go to IRS.gov/Transcripts. Click on either
structions. free IRS2Go app, or call 1-800-906-9887 "Get Transcript Online" or "Get Transcript by
The casualty and theft loss deduction for to find the nearest VITA location for free Mail" to order a copy of your transcript. If you
employee property, when added to your job ex- tax preparation. prefer, you can:
penses and most other miscellaneous itemized TCE. Go to IRS.gov/TCE, download the Order your transcript by calling
deductions on Schedule A (Form 1040), must free IRS2Go app, or call 1-888-227-7669 1-800-908-9946.
be reduced by 2% of your adjusted gross in- to find the nearest TCE location for free tax Mail Form 4506-T or Form 4506T-EZ (both
come. Employee property is property used in preparation. available on IRS.gov).
performing services as an employee. Getting answers to your tax ques- Using online tools to help prepare your re-
tions. On IRS.gov get answers to your turn. Go to IRS.gov/Tools for the following.
tax questions anytime, anywhere. The Earned Income Tax Credit Assistant
Comments and Go to IRS.gov/Help or IRS.gov/LetUsHelp (IRS.gov/EIC) determines if you’re eligible
Suggestions pages for a variety of tools that will help for the EIC.
you get answers to some of the most com- The Online EIN Application IRS.gov/EIN ( )
We welcome your comments about this publi- mon tax questions. helps you get an employer identification
cation and your suggestions for future editions. Go to IRS.gov/ITA for the Interactive Tax number.
Assistant, a tool that will ask you questions The IRS Withholding Calculator IRS.gov/ (
You can send us comments through on a number of tax law topics and provide W4App) estimates the amount you should
IRS.gov/FormComments. Or you can write to: answers. You can print the entire interview have withheld from your paycheck for fed-
and the final response for your records. eral income tax purposes.
Internal Revenue Service Go to IRS.gov/Pub17 to get Pub. 17, Your The First Time Homebuyer Credit Account
Tax Forms and Publications Federal Income Tax for Individuals, which Look-up IRS.gov/HomeBuyer ( ) tool pro-
1111 Constitution Ave. NW, IR-6526 features details on tax-saving opportuni- vides information on your repayments and
Washington, DC 20224 ties, 2017 tax changes, and thousands of account balance.
interactive links to help you find answers to The Sales Tax Deduction Calculator
Although we can’t respond individually to your questions. View it online in HTML, as (IRS.gov/SalesTax) figures the amount you
each comment received, we do appreciate your a PDF, or download it to your mobile de- can claim if you itemize deductions on
feedback and will consider your comments as vice as an eBook. Schedule A (Form 1040), choose not to
we revise our tax forms, instructions, and publi- You may also be able to access tax law in- claim state and local income taxes, and
cations. formation in your electronic filing software. you didn’t save your receipts showing the
sales tax you paid.
Ordering forms and publications. Visit Resolving tax-related identity theft issues.
IRS.gov/FormsPubs to download forms and Getting tax forms and publications. Go to
publications. Otherwise, you can go to IRS.gov/ IRS.gov/Forms to view, download, or print all of The IRS doesn’t initiate contact with tax-
OrderForms to order current and prior-year the forms and publications you may need. You payers by email or telephone to request

Page 2 Publication 584-B (October 2017)

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personal or financial information. This in- tax debt for less than the full amount you What Can the Taxpayer Advocate
cludes any type of electronic communica- owe. Service Do For You?
tion, such as text messages and social me-
dia channels. Checking the status of an amended return. We can help you resolve problems that you
Go to IRS.gov/IDProtection for information Go to IRS.gov/WMAR to track the status of can’t resolve with the IRS. And our service is
and videos. Form 1040X amended returns. Please note that free. If you qualify for our assistance, you will be
If your SSN has been lost or stolen or you it can take up to 3 weeks from the date you assigned to one advocate who will work with
suspect you’re a victim of tax-related iden- mailed your amended return for it to show up in you throughout the process and will do every-
tity theft, visit IRS.gov/ID to learn what our system and processing it can take up to 16 thing possible to resolve your issue. TAS can
steps you should take. weeks. help you if:
Your problem is causing financial difficulty
Checking on the status of your refund. Understanding an IRS notice or letter. Go to for you, your family, or your business,
Go to IRS.gov/Refunds. IRS.gov/Notices to find additional information You face (or your business is facing) an
Due to changes in the law, the IRS can’t is- about responding to an IRS notice or letter. immediate threat of adverse action, or
sue refunds before mid-February 2018, for You’ve tried repeatedly to contact the IRS
returns that properly claimed the EIC or the Contacting your local IRS office. Keep in but no one has responded, or the IRS
ACTC. This applies to the entire refund, mind, many questions can be answered on hasn’t responded by the date promised.
not just the portion associated with these IRS.gov without visiting an IRS Tax Assistance
credits. Center (TAC). Go to IRS.gov/LetUsHelp for the
Download the official IRS2Go app to your topics people ask about most. If you still need How Can You Reach Us?
mobile device to check your refund status. help, IRS TACs provide tax help when a tax is- We have offices in every state, the District of
Call the automated refund hotline at sue can’t be handled online or by phone. All Columbia, and Puerto Rico. Your local advo-
1-800-829-1954. TACs now provide service by appointment so cate’s number is in your local directory and at
you’ll know in advance that you can get the TaxpayerAdvocate.IRS.gov/Contact-Us. You
Making a tax payment. The IRS uses the lat- service you need without long wait times. Be- can also call us at 1-877-777-4778.
est encryption technology to ensure your elec- fore you visit, go to IRS.gov/TACLocator to find
tronic payments are safe and secure. You can the nearest TAC, check hours, available serv-
make electronic payments online, by phone, ices, and appointment options. Or, on the How Can You Learn About Your
and from a mobile device using the IRS2Go IRS2Go app, under the Stay Connected tab, Taxpayer Rights?
app. Paying electronically is quick, easy, and choose the Contact Us option and click on “Lo-
faster than mailing in a check or money order. cal Offices.” The Taxpayer Bill of Rights describes 10 basic
Go to IRS.gov/Payments to make a payment rights that all taxpayers have when dealing with
using any of the following options. Watching IRS videos. The IRS Video portal the IRS. Our Tax Toolkit at
IRS Direct Pay: Pay your individual tax bill (IRSvideos.gov) contains video and audio pre- TaxpayerAdvocate.IRS.gov can help you un-
or estimated tax payment directly from sentations for individuals, small businesses, derstand what these rights mean to you and
your checking or savings account at no and tax professionals. how they apply. These are your rights. Know
cost to you. them. Use them.
Debit or credit card: Choose an ap- Getting tax information in other languages.
proved payment processor to pay online, For taxpayers whose native language isn’t Eng- How Else Does the Taxpayer
by phone, and by mobile device. lish, we have the following resources available. Advocate Service Help Taxpayers?
Electronic Funds Withdrawal: Offered Taxpayers can find information on IRS.gov in
only when filing your federal taxes using the following languages. TAS works to resolve large-scale problems that
tax preparation software or through a tax Spanish IRS.gov/Spanish ( ). affect many taxpayers. If you know of one of
professional. Chinese IRS.gov/Chinese ( ). these broad issues, please report it to us at
Electronic Federal Tax Payment Sys- Vietnamese IRS.gov/Vietnamese ( ). IRS.gov/SAMS.
tem: Best option for businesses. Enroll- Korean IRS.gov/Korean ( ).
ment is required. Russian IRS.gov/Russian ( ).
Low Income Taxpayer
Check or money order: Mail your pay- The IRS TACs provide over-the-phone inter-
ment to the address listed on the notice or preter service in over 170 languages, and the Clinics
instructions. service is available free to taxpayers.
Cash: You may be able to pay your taxes Low Income Taxpayer Clinics (LITCs) are inde-
with cash at a participating retail store. pendent from the IRS. LITCs represent individu-
The Taxpayer Advocate als whose income is below a certain level and
What if I can’t pay now? Go to IRS.gov/ Service Is Here To Help You need to resolve tax problems with the IRS, such
Payments for more information about your op- as audits, appeals, and tax collection disputes.
tions. What is the Taxpayer Advocate In addition, clinics can provide information
Apply for an online payment agreement Service? about taxpayer rights and responsibilities in dif-
(IRS.gov/OPA) to meet your tax obligation ferent languages for individuals who speak
in monthly installments if you can’t pay The Taxpayer Advocate Service (TAS) is an in English as a second language. Services are of-
your taxes in full today. Once you complete dependent organization within the IRS that fered for free or a small fee. To find a clinic near
the online process, you will receive imme- helps taxpayers and protects taxpayer rights. you, visit TaxpayerAdvocate.IRS.gov/LITCmap
diate notification of whether your agree- Our job is to ensure that every taxpayer is trea- or see IRS Publication 4134, Low Income
ment has been approved. ted fairly and that you know and understand Taxpayer Clinic List.
Use the Offer in Compromise Pre-Qualifier your rights under the Taxpayer Bill of Rights.
(IRS.gov/OIC) to see if you can settle your

Publication 584-B (October 2017) Page 3

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       Schedule 1. Office Furniture and Fixtures
              ) 1 (                 ) 2 ( ) 3 (         ) 4 (     (5)      ) 6 (                                            ) 7 ( ) 8 (   ) 9 (
         Item        Cost                 Insurance     Gain      Fair     Fair                             Column                Smaller Casualty/Theft
                                    or    or other      from      market   market                           (5) minus             of      Loss (column
                     other                reimbursement casualty1 value    value                            column                column  (8) minus   3
                     basis                              or theft  before   after                                            (6)   (2) or  column (3)) 
                                                                  casualty casualty                                               column2
                                                                                                                                  (7) 
       Example
         Bookcase    250.00               50.00         .00       150.00   .00                              150.00                250.00  200.00
         Chair       695.00               375.00        .00       500.00   200.00                           300.00                300.00  -0-
         Desk        425.00               480.00        55.00

         Bookcase
         Book
         Chair
         Desk
         File cabinet
         Lamp
         Partition
         Sofa
         Table

       1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
       2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).
       3 If zero or less, enter -0-.

Page 4                                                                                                                            Publication 584-B (October 2017)

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Schedule 2. Information Systems
     (1)                     ) 2 ( ) 3 (         ) 4 (     (5)      ) 6 (                                            ) 7 ( ) 8 (  ) 9 (
     Item    Cost                  Insurance     Gain      Fair     Fair                             Column                Smaller Casualty/Theft
                             or    or other      from      market   market                           (5) minus             of     Loss (column
             other                 reimbursement casualty1 value    value                            column                column (8) minus   3
             basis                               or theft  before   after                                            (6)   (2) or column (3)) 
                                                           casualty casualty                                               column2
                                                                                                                           (7) 
  Computer
  Disc drive
  Disc file
  Fax machine
  Hub
  Keyboard
  Modem
  Monitor
  Mouse
  Optical
  character
  reader
  Printer
  Router
  Scanner
  Server
  Software
  Surge
  protector
  Tape drive

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).
3 If zero or less, enter -0-.

Publication 584-B (October 2017)                                                                                                                 Page 5

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       Schedule 3. Motor Vehicles
         (1)                        ) 2 ( ) 3 (         ) 4 (     (5)      ) 6 (                                            ) 7 ( ) 8 (  ) 9 (
         Vehicle   Cost                   Insurance     Gain      Fair     Fair                             Column                Smaller Casualty/Theft
         (year,                     or    or other      from      market   market                           (5) minus             of     Loss (column
         make,     other                  reimbursement casualty1 value    value                            column                column (8) minus   3
         and       basis                                or theft  before   after                                            (6)   (2) or column (3)) 
         model)                                                   casualty casualty                                               column2
                                                                                                                                  (7) 

       1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
       2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).
       3 If zero or less, enter -0-.

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Schedule 4.   Office Supplies
       (1)                   ) 2 ( ) 3 (         ) 4 (     (5)      ) 6 (                                            ) 7 ( ) 8 (  ) 9 (
  Item        Cost                 Insurance     Gain      Fair     Fair                             Column                Smaller Casualty/Theft
                             or    or other      from      market   market                           (5) minus             of     Loss (column
              other                reimbursement casualty1 value    value                            column                column (8) minus   3
              basis                              or theft  before   after                                            (6)   (2) or column (3)) 
                                                           casualty casualty                                               column2
                                                                                                                           (7) 
  Calendar
  Correction
  fluid
  Envelopes
  File folders
  Glue
  Hole puncher
  Paper
  Paperclips
  Pencils
  Pens
  Ruler
  Scissors
  Stamp pad
  Stapler
  Staples
  Tape

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).
3 If zero or less, enter -0-.

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       Schedule 5. Building, Building Components, and Land
             (1)                    ) 2 ( ) 3 (         ) 4 (     (5)      ) 6 (                                            ) 7 ( ) 8 (  ) 9 (
             Item    Cost                 Insurance     Gain      Fair     Fair                             Column                Smaller Casualty/Theft
                                    or    or other      from      market   market                           (5) minus             of     Loss (column
                     other                reimbursement casualty1 value    value                            column                column (8) minus   3
                     basis                              or theft  before   after                                            (6)   (2) or column (3)) 
                                                                  casualty casualty                                               column2
                                                                                                                                  (7) 
         Air
         conditioning
         unit
         Building
         Central air
         conditioning
         Fan
         Fence
         Generator
         Heating
         system
         Heating unit
         Landscaping
         Lighting
         system

         Plumbing
         system
         Roof
         Security
         System

         Wall-to-wall
         carpet

       1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
       2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).
       3 If zero or less, enter -0-.

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Schedule 6. Equipment
       (1)                   ) 2 ( ) 3 (         ) 4 (     (5)      ) 6 (                                           ) 7 ( ) 8 (  ) 9 (
  Item       Cost                  Insurance     Gain      Fair     Fair                             Column               Smaller Casualty/Theft
                             or    or other      from      market   market                           (5) minus            of     Loss (column
             other                 reimbursement casualty1 value    value                            column               column (8) minus   3
             basis                               or theft  before   after                                           (6)   (2) or column (3)) 
                                                           casualty casualty                                              column2
                                                                                                                          (7) 
  Accounting
  machine
  Calculator
  Clock
  Copier
  Duplicating
  equipment
  DVD
  Microwave
  oven

  Paper
  shredder
  Radio
  Safe
  Telephone
  Television
  Typewriter

1If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).
3 If zero or less, enter -0-.

Publication 584-B (October 2017)                                                                                                                Page 9

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Tax Publications for Individual Taxpayers
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
Specialized Publications
              3         Armed Forces’ Tax Guide
              54        Tax Guide for U.S. Citizens and Resident Aliens Abroad
              225       Farmer’s Tax Guide
              463       Travel, Entertainment, Gift, and Car Expenses
              501       Exemptions, Standard Deduction, and Filing Information
              502       Medical and Dental Expenses (Including the Health Coverage Tax Credit)
              503       Child and Dependent Care Expenses
              504       Divorced or Separated Individuals
              505       Tax Withholding and Estimated Tax
              514       Foreign Tax Credit for Individuals
              516       U.S. Government Civilian Employees Stationed Abroad
              517       Social Security and Other Information for Members of the Clergy and Religious Workers
              519       U.S. Tax Guide for Aliens
              521       Moving Expenses
              523       Selling Your Home
              524       Credit for the Elderly or the Disabled
              525       Taxable and Nontaxable Income
              526       Charitable Contributions
              527       Residential Rental Property (Including Rental of Vacation Homes)
              529       Miscellaneous Deductions
              530       Tax Information for Homeowners
              531       Reporting Tip Income
              535       Business Expenses
              536       Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
              537       Installment Sales
              541       Partnerships
              544       Sales and Other Dispositions of Assets
              547       Casualties, Disasters, and Thefts
              550       Investment Income and Expenses (Including Capital Gains and Losses)
              551       Basis of Assets
              554       Tax Guide for Seniors
              555       Community Property
              556       Examination of Returns, Appeal Rights, and Claims for Refund
              559       Survivors, Executors, and Administrators
              561       Determining the Value of Donated Property
              570       Tax Guide for Individuals With Income From U.S. Possessions
              571       Tax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public Schools and Certain Tax-Exempt Organizations
              575       Pension and Annuity Income
              584       Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
              587       Business Use of Your Home (Including Use by Daycare Providers)
              590-A     Contributions to Individual Retirement Arrangements (IRAs)
              590-B     Distributions from Individual Retirement Arrangements (IRAs)
              594       The IRS Collection Process
              596       Earned Income Credit (EIC)
              721       Tax Guide to U.S. Civil Service Retirement Benefits
              901       U.S. Tax Treaties
              907       Tax Highlights for Persons With Disabilities
              908       Bankruptcy Tax Guide
              915       Social Security and Equivalent Railroad Retirement Benefits
              925       Passive Activity and At-Risk Rules
              926       Household Employer’s Tax Guide
              929       Tax Rules for Children and Dependents
              936       Home Mortgage Interest Deduction
              946       How To Depreciate Property
              947       Practice Before the IRS and Power of Attorney
              950       Introduction to Estate and Gift Taxes
              969       Health Savings Accounts and Other Tax-Favored Health Plans
              970       Tax Benefits for Education
              971       Innocent Spouse Relief
              972       Child Tax Credit
              976       Disaster Relief
              1542      Per Diem Rates (For Travel Within the Continental United States)
              1544      Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)
              1546      Taxpayer Advocate Service – Your Voice at the IRS
Spanish Language Publications
              1SP       Derechos del Contribuyente
              17(SP)    El Impuesto Federal sobre los Ingresos Para Personas Físicas
        547(SP)         Hechos Fortuitos, Desastres y Robos
        584(SP)         Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal)
              594SP     El Proceso de Cobro del IRS
              596SP     Crédito por Ingreso del Trabajo (EIC)
        850(EN/SP)      English-Spanish Glossary of Tax Words and Phrases Used in Publications Issued by the Internal Revenue Service
        1544(SP)        Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)

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Commonly Used Tax Forms
                                               Form Number and Title
1040          U.S. Individual Income Tax Return
Sch A         Itemized Deductions
Sch B         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 E         Supplemental Income and Loss
Sch EIC       Earned Income Credit
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 
1040A         U.S. Individual Income Tax Return
 Sch B        Interest and Ordinary Dividends
1040EZ        Income Tax Return for Single and Joint Filers With No Dependents
1040-ES       Estimated Tax for Individuals
1040X         Amended U.S. Individual Income Tax Return
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
2848(SP)      Poder Legal y Declaración del Representante
3903          Moving Expenses
4562          Depreciation and Amortization
4868          Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
4868(SP)      Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados 
              Unidos
4952          Investment Interest Expense Deduction
5329          Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
6251          Alternative Minimum Tax—Individuals
8283          Noncash Charitable Contributions
8582          Passive Activity Loss Limitations
8606          Nondeductible IRAs
8812          Child Tax Credit
8822          Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)
8829          Expenses for Business Use of Your Home
8863          Education Credits (American Opportunity and Lifetime Learning Credits)
8949          Sales and Other Dispositions of Capital Assets
9465          Installment Agreement Request
9465(SP)      Solicitud para un Plan de Pagos a Plazos

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