Publication 584 B (Rev. October 2017) 584B P584b

User Manual: 584B

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Publication 584-B
(Rev. October 2017)

Department
of the
Treasury
Internal
Revenue
Service

Cat. No. 31749K

Business
Casualty,
Disaster, and
Theft Loss
Workbook

What’s New
Disaster tax relief was enacted for those
impacted by Hurricane Harvey, Irma, or Maria,
including provisions that modified the
calculation of casualty and theft losses of
personal-use property. See Pub. 976, Disaster
Relief, for more information about these and
other disaster tax relief provisions that may not
be covered in this publication.

Reminders
Future developments. For the latest information about developments related to Pub. 584-B,
such as legislation enacted after it was published, go to IRS.gov/Pub584B.
Photographs of missing children. The Internal 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 recognize 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, information systems, motor vehicles, office supplies, buildings, and equipment. These schedules, 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/Spanish (Español)
• IRS.gov/Chinese (中文)

Oct 16, 2017

• IRS.gov/Korean (한국어)
• IRS.gov/Russian (Pусский)
• IRS.gov/Vietnamese (TiếngViệt)

Take what's in each row of...
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Column 7
Column 8
Column 9

And enter it on
Form 4684...

. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . .

Line 19
Line 20
Line 21
Line 22
Line 23
Line 24
Line 25
Line 26
Line 27

Adjusted basis. Adjusted basis usually means
original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. If you didn’t acquire the property by
purchasing it, your basis is determined as discussed in Pub. 551. If you inherited the property
from someone who died in 2010 and the executor of the decedent's estate made the election
to file Form 8939, refer to the information provided by the executor.
Fair market value. Fair market value is the
price for which you could sell your property to a
willing buyer, when neither of you has to sell or
buy and both of you know all the relevant facts.
When filling out Schedules 1 through 6, you
need to know the fair market value of the property immediately before and immediately after
the disaster or casualty.
Deduction limits. If your casualty or theft loss
involved a home you used for business or rented out, your deductible loss may be limited.
See the Instructions for Form 4684, Section B. If
the casualty or theft loss involved property used
in a passive activity, see Form 8582 and its instructions.
The casualty and theft loss deduction for
employee property, when added to your job expenses and most other miscellaneous itemized
deductions on Schedule A (Form 1040), must
be reduced by 2% of your adjusted gross income. Employee property is property used in
performing services as an employee.

Comments and
Suggestions
We welcome your comments about this publication and your suggestions for future editions.
You can send us comments through
IRS.gov/FormComments. Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we can’t respond individually to
each comment received, we do appreciate your
feedback and will consider your comments as
we revise our tax forms, instructions, and publications.
Ordering forms and publications. Visit
IRS.gov/FormsPubs to download forms and
publications. Otherwise, you can go to IRS.gov/
OrderForms to order current and prior-year
Page 2

forms and instructions. Your order should arrive
within 10 business days.
Tax questions. If you have a tax question
not answered by this publication, check
IRS.gov and How To Get Tax Help .

How To Get Tax Help
If you have questions about a tax issue, need
help preparing your tax return, or want to download free publications, forms, or instructions, go
to IRS.gov and find resources that can help you
right away.
Preparing and filing your tax return. Find
free options to prepare and file your return on
IRS.gov or in your local community if you qualify.
The Volunteer Income Tax Assistance
(VITA) program offers free tax help to people
who generally make $54,000 or less, persons
with disabilities, and limited-English-speaking
taxpayers who need help preparing their own
tax returns. The Tax Counseling for the Elderly
(TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of
age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.
You can go to IRS.gov to see your options
for preparing and filing your return which include the following.
Free File. Go to IRS.gov/FreeFile. See if
you qualify to use brand-name software to
prepare and e-file your federal tax return
for free.
VITA. Go to IRS.gov/VITA, download the
free IRS2Go app, or call 1-800-906-9887
to find the nearest VITA location for free
tax preparation.
TCE. Go to IRS.gov/TCE, download the
free IRS2Go app, or call 1-888-227-7669
to find the nearest TCE location for free tax
preparation.
Getting answers to your tax questions. On IRS.gov get answers to your
tax questions anytime, anywhere.
Go to IRS.gov/Help or IRS.gov/LetUsHelp
pages for a variety of tools that will help
you get answers to some of the most common tax questions.
Go to IRS.gov/ITA for the Interactive Tax
Assistant, a tool that will ask you questions
on a number of tax law topics and provide
answers. You can print the entire interview
and the final response for your records.
Go to IRS.gov/Pub17 to get Pub. 17, Your
Federal Income Tax for Individuals, which
features details on tax-saving opportunities, 2017 tax changes, and thousands of
interactive links to help you find answers to
your questions. View it online in HTML, as
a PDF, or download it to your mobile device as an eBook.
You may also be able to access tax law information in your electronic filing software.
Getting tax forms and publications. Go to
IRS.gov/Forms to view, download, or print all of
the forms and publications you may need. You

can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no
charge. Or, you can go to IRS.gov/OrderForms
to place an order and have forms mailed to you
within 10 business days.
Access your online account (Individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax
account.
View the amount you owe, pay online or
set up an online payment agreement.
Access your tax records online.
Review the past 18 months of your payment history.
Go to IRS.gov/SecureAccess to review the
required identity authentication process.
Using direct deposit. The fastest way to receive a tax refund is to combine direct deposit
and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your
financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues
more than 90% of refunds in less than 21 days.
Delayed refund for returns claiming certain
credits. Due to changes in the law, the IRS
can’t issue refunds before mid-February 2018,
for returns that properly claimed the earned income credit (EIC) or the additional child tax
credit (ACTC). This applies to the entire refund,
not just the portion associated with these credits.
Getting a transcript or copy of a return. The
quickest way to get a copy of your tax transcript
is to go to IRS.gov/Transcripts. Click on either
"Get Transcript Online" or "Get Transcript by
Mail" to order a copy of your transcript. If you
prefer, you can:
Order your transcript by calling
1-800-908-9946.
Mail Form 4506-T or Form 4506T-EZ (both
available on IRS.gov).
Using online tools to help prepare your return. Go to IRS.gov/Tools for the following.
The Earned Income Tax Credit Assistant
(IRS.gov/EIC) determines if you’re eligible
for the EIC.
The Online EIN Application (IRS.gov/EIN)
helps you get an employer identification
number.
The IRS Withholding Calculator (IRS.gov/
W4App) estimates the amount you should
have withheld from your paycheck for federal income tax purposes.
The First Time Homebuyer Credit Account
Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and
account balance.
The Sales Tax Deduction Calculator
(IRS.gov/SalesTax) figures the amount you
can claim if you itemize deductions on
Schedule A (Form 1040), choose not to
claim state and local income taxes, and
you didn’t save your receipts showing the
sales tax you paid.
Resolving tax-related identity theft issues.
The IRS doesn’t initiate contact with taxpayers by email or telephone to request
Publication 584-B (October 2017)

personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.
Go to IRS.gov/IDProtection for information
and videos.
If your SSN has been lost or stolen or you
suspect you’re a victim of tax-related identity theft, visit IRS.gov/ID to learn what
steps you should take.
Checking on the status of your refund.
Go to IRS.gov/Refunds.
Due to changes in the law, the IRS can’t issue refunds before mid-February 2018, for
returns that properly claimed the EIC or the
ACTC. This applies to the entire refund,
not just the portion associated with these
credits.
Download the official IRS2Go app to your
mobile device to check your refund status.
Call the automated refund hotline at
1-800-829-1954.
Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can
make electronic payments online, by phone,
and from a mobile device using the IRS2Go
app. Paying electronically is quick, easy, and
faster than mailing in a check or money order.
Go to IRS.gov/Payments to make a payment
using any of the following options.
IRS Direct Pay: Pay your individual tax bill
or estimated tax payment directly from
your checking or savings account at no
cost to you.
Debit or credit card: Choose an approved payment processor to pay online,
by phone, and by mobile device.
Electronic Funds Withdrawal: Offered
only when filing your federal taxes using
tax preparation software or through a tax
professional.
Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.
Check or money order: Mail your payment to the address listed on the notice or
instructions.
Cash: You may be able to pay your taxes
with cash at a participating retail store.
What if I can’t pay now? Go to IRS.gov/
Payments for more information about your options.
Apply for an online payment agreement
(IRS.gov/OPA) to meet your tax obligation
in monthly installments if you can’t pay
your taxes in full today. Once you complete
the online process, you will receive immediate notification of whether your agreement has been approved.
Use the Offer in Compromise Pre-Qualifier
(IRS.gov/OIC) to see if you can settle your

Publication 584-B (October 2017)

tax debt for less than the full amount you
owe.
Checking the status of an amended return.
Go to IRS.gov/WMAR to track the status of
Form 1040X amended returns. Please note that
it can take up to 3 weeks from the date you
mailed your amended return for it to show up in
our system and processing it can take up to 16
weeks.
Understanding an IRS notice or letter. Go to
IRS.gov/Notices to find additional information
about responding to an IRS notice or letter.
Contacting your local IRS office. Keep in
mind, many questions can be answered on
IRS.gov without visiting an IRS Tax Assistance
Center (TAC). Go to IRS.gov/LetUsHelp for the
topics people ask about most. If you still need
help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All
TACs now provide service by appointment so
you’ll know in advance that you can get the
service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find
the nearest TAC, check hours, available services, and appointment options. Or, on the
IRS2Go app, under the Stay Connected tab,
choose the Contact Us option and click on “Local Offices.”
Watching IRS videos. The IRS Video portal
(IRSvideos.gov) contains video and audio presentations for individuals, small businesses,
and tax professionals.
Getting tax information in other languages.
For taxpayers whose native language isn’t English, we have the following resources available.
Taxpayers can find information on IRS.gov in
the following languages.
Spanish (IRS.gov/Spanish).
Chinese (IRS.gov/Chinese).
Vietnamese (IRS.gov/Vietnamese).
Korean (IRS.gov/Korean).
Russian (IRS.gov/Russian).
The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the
service is available free to taxpayers.

The Taxpayer Advocate
Service Is Here To Help You

What is the Taxpayer Advocate
Service?

The Taxpayer Advocate Service (TAS) is an in­
dependent organization within the IRS that
helps taxpayers and protects taxpayer rights.
Our job is to ensure that every taxpayer is treated fairly and that you know and understand
your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate
Service Do For You?
We can help you resolve problems that you
can’t resolve with the IRS. And our service is
free. If you qualify for our assistance, you will be
assigned to one advocate who will work with
you throughout the process and will do everything possible to resolve your issue. TAS can
help you if:
Your problem is causing financial difficulty
for you, your family, or your business,
You face (or your business is facing) an
immediate threat of adverse action, or
You’ve tried repeatedly to contact the IRS
but no one has responded, or the IRS
hasn’t responded by the date promised.

How Can You Reach Us?
We have offices in every state, the District of
Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at
TaxpayerAdvocate.IRS.gov/Contact-Us.
You
can also call us at 1-877-777-4778.

How Can You Learn About Your
Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic
rights that all taxpayers have when dealing with
the
IRS.
Our
Tax
Toolkit
at
TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and
how they apply. These are your rights. Know
them. Use them.

How Else Does the Taxpayer
Advocate Service Help Taxpayers?
TAS works to resolve large-scale problems that
affect many taxpayers. If you know of one of
these broad issues, please report it to us at
IRS.gov/SAMS.

Low Income Taxpayer
Clinics
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. LITCs represent individuals whose income is below a certain level and
need to resolve tax problems with the IRS, such
as audits, appeals, and tax collection disputes.
In addition, clinics can provide information
about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. To find a clinic near
you, visit TaxpayerAdvocate.IRS.gov/LITCmap
or see IRS Publication 4134, Low Income
Taxpayer Clinic List.

Page 3

Schedule 1. Office Furniture and Fixtures
(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost
or
other
basis

Insurance
or other
reimbursement

Gain
from
casualty
or theft 1

Fair
market
value
before
casualty

Fair
market
value
after
casualty

Column
(5) minus
column
(6)

Smaller
of
column
(2) or
column
(7) 2

Casualty/Theft
Loss (column
(8) minus
column (3)) 3

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

Example

Bookcase
Book
Chair
Desk
File cabinet
Lamp
Partition
Sofa
Table

1
2
3

Page 4

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

Publication 584-B (October 2017)

Schedule 2. Information Systems
(1)

(2)

(3)

(4)

(5)

(6)

(7)

Item

Cost
or
other
basis

Insurance
or other
reimbursement

Gain
from
casualty
or theft 1

Fair
market
value
before
casualty

Fair
market
value
after
casualty

Column
(5) minus
column
(6)

(8)

(9)

Smaller Casualty/Theft
of
Loss (column
column
(8) minus
(2) or
column (3)) 3
column
(7) 2

Computer
Disc drive
Disc file
Fax machine
Hub
Keyboard
Modem
Monitor
Mouse
Optical
character
reader
Printer
Router
Scanner
Server
Software
Surge
protector
Tape drive

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

Publication 584-B (October 2017)

Page 5

Schedule 3. Motor Vehicles

1
2
3

Page 6

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Vehicle
(year,
make,
and
model)

Cost
or
other
basis

Insurance
or other
reimbursement

Gain
from
casualty
or theft 1

Fair
market
value
before
casualty

Fair
market
value
after
casualty

Column
(5) minus
column
(6)

(8)

(9)

Smaller Casualty/Theft
of
Loss (column
column
(8) minus
(2) or
column (3)) 3
column
(7) 2

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

Publication 584-B (October 2017)

Schedule 4. Office Supplies
(1)

(2)

(3)

(4)

(5)

(6)

(7)

Item

Cost
or
other
basis

Insurance
or other
reimbursement

Gain
from
casualty
or theft 1

Fair
market
value
before
casualty

Fair
market
value
after
casualty

Column
(5) minus
column
(6)

(8)

(9)

Smaller Casualty/Theft
of
Loss (column
column
(8) minus
(2) or
column (3)) 3
column
(7) 2

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-.

Publication 584-B (October 2017)

Page 7

Schedule 5. Building, Building Components, and Land
(1)

(2)

(3)

(4)

(5)

(6)

(7)

Item

Cost
or
other
basis

Insurance
or other
reimbursement

Gain
from
casualty
or theft 1

Fair
market
value
before
casualty

Fair
market
value
after
casualty

Column
(5) minus
column
(6)

(8)

(9)

Smaller Casualty/Theft
of
Loss (column
column
(8) minus
(2) or
column (3)) 3
column
(7) 2

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
2
3

Page 8

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

Publication 584-B (October 2017)

Schedule 6. Equipment
(1)

(2)

(3)

(4)

(5)

(6)

(7)

Item

Cost
or
other
basis

Insurance
or other
reimbursement

Gain
from
casualty
or theft 1

Fair
market
value
before
casualty

Fair
market
value
after
casualty

Column
(5) minus
column
(6)

(8)

(9)

Smaller Casualty/Theft
of
Loss (column
column
(8) minus
(2) or
column (3)) 3
column
(7) 2

Accounting
machine
Calculator
Clock
Copier
Duplicating
equipment
DVD
Microwave
oven
Paper
shredder
Radio
Safe
Telephone
Television
Typewriter

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

1
2
3

If zero or less, enter -0-.

Publication 584-B (October 2017)

Page 9

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)

Page 10

Publication 584-B (October 2017)

Commonly Used Tax Forms
Form Number and Title
1040
Sch A
Sch B
Sch C
Sch C-EZ
Sch D
Sch E
Sch EIC
Sch F
Sch H
Sch J
Sch R
Sch SE
1040A
Sch B
1040EZ
1040-ES
1040X
2106
2106-EZ
2210
2441
2848
2848(SP)
3903
4562
4868
4868(SP)
4952
5329
6251
8283
8582
8606
8812
8822
8829
8863
8949
9465
9465(SP)

U.S. Individual Income Tax Return
Itemized Deductions
Interest and Ordinary Dividends
Profit or Loss From Business
Net Profit From Business
Capital Gains and Losses
Supplemental Income and Loss
Earned Income Credit
Profit or Loss From Farming
Household Employment Taxes
Income Averaging for Farmers and
Fishermen
Credit for the Elderly or
the Disabled
Self-Employment Tax
U.S. Individual Income Tax Return
Interest and Ordinary Dividends
Income Tax Return for Single and Joint Filers With No Dependents
Estimated Tax for Individuals
Amended U.S. Individual Income Tax Return
Employee Business Expenses
Unreimbursed Employee Business Expenses
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Child and Dependent Care Expenses
Power of Attorney and Declaration of Representative
Poder Legal y Declaración del Representante
Moving Expenses
Depreciation and Amortization
Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados
Unidos
Investment Interest Expense Deduction
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Alternative Minimum Tax—Individuals
Noncash Charitable Contributions
Passive Activity Loss Limitations
Nondeductible IRAs
Child Tax Credit
Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)
Expenses for Business Use of Your Home
Education Credits (American Opportunity and Lifetime Learning Credits)
Sales and Other Dispositions of Capital Assets
Installment Agreement Request
Solicitud para un Plan de Pagos a Plazos

Publication 584-B (October 2017)

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