Publication 584 B (Rev. October 2017) 584B P584b
User Manual: 584B
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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 informa-
tion about developments related to Pub. 584-B,
such as legislation enacted after it was pub-
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.
Department
of the
Treasury
Internal
Revenue
Service
Publication 584-B
(Rev. October 2017)
Cat. No. 31749K
Business
Casualty,
Disaster, and
Theft Loss
Workbook
Get forms and other information faster and easier at:
•IRS.gov (English)
•IRS.gov/Spanish (Español)
•IRS.gov/Chinese (中文)
•IRS.gov/Korean (한국어)
•IRS.gov/Russian (Pусский)
•IRS.gov/Vietnamese (TiếngViệt)
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Oct 16, 2017
Take what's in each row of...
And enter it on
Form 4684...
Column 1 ........................ Line 19
Column 2 ........................ Line 20
Column 3 ........................ Line 21
Column 4 ........................ Line 22
Column 5 ........................ Line 23
Column 6 ........................ Line 24
Column 7 ........................ Line 25
Column 8 ........................ Line 26
Column 9 ........................ Line 27
Adjusted basis. Adjusted basis usually means
original cost plus improvements, minus depreci-
ation allowed or allowable (including any sec-
tion 179 expense deduction), amortization, de-
pletion, etc. If you didn’t acquire the property by
purchasing it, your basis is determined as dis-
cussed in Pub. 551. If you inherited the property
from someone who died in 2010 and the execu-
tor of the decedent's estate made the election
to file Form 8939, refer to the information provi-
ded 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 prop-
erty 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 ren-
ted 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 in-
structions.
The casualty and theft loss deduction for
employee property, when added to your job ex-
penses and most other miscellaneous itemized
deductions on Schedule A (Form 1040), must
be reduced by 2% of your adjusted gross in-
come. Employee property is property used in
performing services as an employee.
Comments and
Suggestions
We welcome your comments about this publi-
cation 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 publi-
cations.
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
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 down-
load 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 qual-
ify.
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 tax-
payers, particularly those who are 60 years of
age and older. TCE volunteers specialize in an-
swering questions about pensions and retire-
ment-related issues unique to seniors.
You can go to IRS.gov to see your options
for preparing and filing your return which in-
clude 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 ques-
tions. 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 com-
mon 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 opportuni-
ties, 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 de-
vice as an eBook.
You may also be able to access tax law in-
formation 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 publi-
cations and instructions (including the 1040 in-
structions) 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 tax-
payers only). Go to IRS.gov/Account to se-
curely 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 pay-
ment history.
Go to IRS.gov/SecureAccess to review the
required identity authentication process.
Using direct deposit. The fastest way to re-
ceive a tax refund is to combine direct deposit
and IRS e-file. Direct deposit securely and elec-
tronically transfers your refund directly into your
financial account. Eight in 10 taxpayers use di-
rect 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 in-
come credit (EIC) or the additional child tax
credit (ACTC). This applies to the entire refund,
not just the portion associated with these cred-
its.
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 re-
turn. 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 fed-
eral income tax purposes.
The First Time Homebuyer Credit Account
Look-up (IRS.gov/HomeBuyer) tool pro-
vides 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 tax-
payers by email or telephone to request
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Page 2 Publication 584-B (October 2017)
personal or financial information. This in-
cludes any type of electronic communica-
tion, such as text messages and social me-
dia 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 iden-
tity 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 is-
sue 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 lat-
est encryption technology to ensure your elec-
tronic 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 ap-
proved 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 Sys-
tem: Best option for businesses. Enroll-
ment is required.
Check or money order: Mail your pay-
ment 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 op-
tions.
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 imme-
diate notification of whether your agree-
ment has been approved.
Use the Offer in Compromise Pre-Qualifier
(IRS.gov/OIC) to see if you can settle your
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 is-
sue 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. Be-
fore you visit, go to IRS.gov/TACLocator to find
the nearest TAC, check hours, available serv-
ices, and appointment options. Or, on the
IRS2Go app, under the Stay Connected tab,
choose the Contact Us option and click on “Lo-
cal Offices.”
Watching IRS videos. The IRS Video portal
(IRSvideos.gov) contains video and audio pre-
sentations for individuals, small businesses,
and tax professionals.
Getting tax information in other languages.
For taxpayers whose native language isn’t Eng-
lish, 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 inter-
preter 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 trea-
ted 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 every-
thing 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 advo-
cate’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 un-
derstand 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 inde-
pendent from the IRS. LITCs represent individu-
als 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 dif-
ferent languages for individuals who speak
English as a second language. Services are of-
fered 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.
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Publication 584-B (October 2017) Page 3
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Schedule 1. Office Furniture and Fixtures
Item Cost
or
other
basis
Insurance
or other
reimbursement
Gain
from
casualty
or theft
1
Chair
Desk
File cabinet
Sofa
Bookcase
Book
Lamp
Table
1
If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
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
Partition
2
If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).
)8()4()3()2()1( )9()7()6((5)
Example
Bookcase
Chair
Desk
250.00
695.00
425.00
50.00
375.00
480.00
.00
.00
55.00
150.00
500.00
.00
200.00
150.00
300.00
250.00
300.00
200.00
3
If zero or less, enter -0-.
-0-
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Schedule 2. Information Systems
Computer
Scanner
Monitor
Keyboard
Mouse
Surge
protector
Modem
Hub
Optical
character
reader
Fax machine
Tape drive
Disc drive
Disc file
Item
2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).
1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
Printer
Software
(1)
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
)8()4()3()2( )9()7()6((5)
Server
3 If zero or less, enter -0-.
Router
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Schedule 3. Motor Vehicles
Vehicle
(year,
make,
and
model)
(1)
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
)8()4()3()2( )9()7()6((5)
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
Pens
Pencils
Paper
Paperclips
Stapler
Staples
Ruler
Tape
Scissors
Hole puncher
Calendar
File folders
Envelopes
Stamp pad
Glue
Correction
fluid
Item
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).
(1)
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
)8()4()3()2( )9()7()6((5)
3
If zero or less, enter -0-.
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Schedule 5. Building, Building Components, and Land
Generator
Air
conditioning
unit
Heating unit
Fan
Lighting
system
Plumbing
system
Central air
conditioning
Fence
Heating
system
Landscaping
Security
System
Wall-to-wall
carpet
Item
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).
Building
(1)
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
)8()4()3()2( )9()7()6((5)
Roof
3 If zero or less, enter -0-.
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Schedule 6. Equipment
Clock
DVD
Microwave
oven
Paper
shredder
Radio
Safe
Telephone
Television
Item
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).
Accounting
machine
Calculator
Copier
Duplicating
equipment
Typewriter
(1)
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
)8()4()3()2( )9()7()6((5)
3 If zero or less, enter -0-.
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Tax Publications for Individual Taxpayers
General Guides
1Your 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
3Armed 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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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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
Publication 584-B (October 2017) Page 11
