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Colorado State Tax Return Online

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Colorado State Tax Return Online

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The Colorado State Tax Return Online

Colorado state tax return online 25. Colorado state tax return online   Nonbusiness Casualty and Theft Losses Table of Contents What's New Introduction Useful Items - You may want to see: CasualtyFamily pet. Colorado state tax return online Progressive deterioration. Colorado state tax return online Damage from corrosive drywall. Colorado state tax return online Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses What's New New Section C of Form 4684 for Ponzi-type investment schemes. Colorado state tax return online  Section C of Form 4684 is new for 2013. Colorado state tax return online You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Colorado state tax return online Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Colorado state tax return online You do not need to complete Appendix A. Colorado state tax return online For details, see Losses from Ponzi-type investment schemes , in this chapter. Colorado state tax return online Introduction This chapter explains the tax treatment of personal (not business or investment related) casualty losses, theft losses, and losses on deposits. Colorado state tax return online The chapter also explains the following  topics. Colorado state tax return online How to figure the amount of your loss. Colorado state tax return online How to treat insurance and other reimbursements you receive. Colorado state tax return online The deduction limits. Colorado state tax return online When and how to report a casualty or theft. Colorado state tax return online Forms to file. Colorado state tax return online    When you have a casualty or theft, you have to file Form 4684. Colorado state tax return online You will also have to file one or more of the following forms. Colorado state tax return online Schedule A (Form 1040), Itemized Deductions Schedule D (Form 1040), Capital Gains and Losses Condemnations. Colorado state tax return online   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Disposition of Assets. Colorado state tax return online Workbook for casualties and thefts. Colorado state tax return online    Publication 584 is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Colorado state tax return online It includes schedules to help you figure the loss on your home, its contents, and your motor vehicles. Colorado state tax return online Business or investment-related losses. Colorado state tax return online   For information on a casualty or theft loss of business or income-producing property, see Publication 547, Casualties, Disasters, and Thefts. Colorado state tax return online Useful Items - You may want to see: Publication 544 Sales and Other Dispositions  of Assets 547 Casualties, Disasters, and   Thefts 584 Casualty, Disaster, and Theft   Loss Workbook (Personal-Use  Property) Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts Casualty A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Colorado state tax return online A sudden event is one that is swift, not gradual or progressive. Colorado state tax return online An unexpected event is one that is ordinarily unanticipated and unintended. Colorado state tax return online An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. Colorado state tax return online Deductible losses. Colorado state tax return online   Deductible casualty losses can result from a number of different causes, including the following. Colorado state tax return online Car accidents (but see Nondeductible losses , next, for exceptions). Colorado state tax return online Earthquakes. Colorado state tax return online Fires (but see Nondeductible losses , next, for exceptions). Colorado state tax return online Floods. Colorado state tax return online Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses in Publication 547. Colorado state tax return online Mine cave-ins. Colorado state tax return online Shipwrecks. Colorado state tax return online Sonic booms. Colorado state tax return online Storms, including hurricanes and tornadoes. Colorado state tax return online Terrorist attacks. Colorado state tax return online Vandalism. Colorado state tax return online Volcanic eruptions. Colorado state tax return online Nondeductible losses. Colorado state tax return online   A casualty loss is not deductible if the damage or destruction is caused by the following. Colorado state tax return online Accidentally breaking articles such as glassware or china under normal conditions. Colorado state tax return online A family pet (explained below). Colorado state tax return online A fire if you willfully set it or pay someone else to set it. Colorado state tax return online A car accident if your willful negligence or willful act caused it. Colorado state tax return online The same is true if the willful act or willful negligence of someone acting for you caused the accident. Colorado state tax return online Progressive deterioration (explained later). Colorado state tax return online Family pet. Colorado state tax return online   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed earlier under Casualty are met. Colorado state tax return online Example. Colorado state tax return online Your antique oriental rug was damaged by your new puppy before it was housebroken. Colorado state tax return online Because the damage was not unexpected and unusual, the loss is not deductible as a casualty loss. Colorado state tax return online Progressive deterioration. Colorado state tax return online    Loss of property due to progressive deterioration is not deductible as a casualty loss. Colorado state tax return online This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. Colorado state tax return online The following are examples of damage due to progressive deterioration. Colorado state tax return online The steady weakening of a building due to normal wind and weather conditions. Colorado state tax return online The deterioration and damage to a water heater that bursts. Colorado state tax return online However, the rust and water damage to rugs and drapes caused by the bursting of a water heater does qualify as a casualty. Colorado state tax return online Most losses of property caused by droughts. Colorado state tax return online To be deductible, a drought-related loss generally must be incurred in a trade or business or in a transaction entered into for profit. Colorado state tax return online Termite or moth damage. Colorado state tax return online The damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests. Colorado state tax return online However, a sudden destruction due to an unexpected or unusual infestation of beetles or other insects may result in a casualty loss. Colorado state tax return online Damage from corrosive drywall. Colorado state tax return online   Under a special procedure, you may be able to claim a casualty loss deduction for amounts you paid to repair damage to your home and household appliances that resulted from corrosive drywall. Colorado state tax return online For details, see Publication 547. Colorado state tax return online Theft A theft is the taking and removing of money or property with the intent to deprive the owner of it. Colorado state tax return online The taking of property must be illegal under the laws of the state where it occurred and it must have been done with criminal intent. Colorado state tax return online You do not need to show a conviction for theft. Colorado state tax return online Theft includes the taking of money or property by the following means. Colorado state tax return online Blackmail. Colorado state tax return online Burglary. Colorado state tax return online Embezzlement. Colorado state tax return online Extortion. Colorado state tax return online Kidnapping for ransom. Colorado state tax return online Larceny. Colorado state tax return online Robbery. Colorado state tax return online The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. Colorado state tax return online Decline in market value of stock. Colorado state tax return online   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. Colorado state tax return online However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. Colorado state tax return online You report a capital loss on Schedule D (Form 1040). Colorado state tax return online For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. Colorado state tax return online Mislaid or lost property. Colorado state tax return online   The simple disappearance of money or property is not a theft. Colorado state tax return online However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Colorado state tax return online Sudden, unexpected, and unusual events are defined earlier. Colorado state tax return online Example. Colorado state tax return online A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Colorado state tax return online The diamond falls from the ring and is never found. Colorado state tax return online The loss of the diamond is a casualty. Colorado state tax return online Losses from Ponzi-type investment schemes. Colorado state tax return online   If you had a loss from a Ponzi-type investment scheme, see: Revenue Ruling 2009-9, 2009-14 I. Colorado state tax return online R. Colorado state tax return online B. Colorado state tax return online 735 (available at www. Colorado state tax return online irs. Colorado state tax return online gov/irb/2009-14_IRB/ar07. Colorado state tax return online html). Colorado state tax return online Revenue Procedure 2009-20, 2009-14 I. Colorado state tax return online R. Colorado state tax return online B. Colorado state tax return online 749 (available at www. Colorado state tax return online irs. Colorado state tax return online gov/irb/2009-14_IRB/ar11. Colorado state tax return online html). Colorado state tax return online Revenue Procedure 2011-58, 2011-50 I. Colorado state tax return online R. Colorado state tax return online B. Colorado state tax return online 849 (available at www. Colorado state tax return online irs. Colorado state tax return online gov/irb/2011-50_IRB/ar11. Colorado state tax return online html). Colorado state tax return online If you qualify to use Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, and you choose to follow the procedures in the guidance, first fill out Section C of Form 4684 to determine the amount to enter on Section B, line 28. Colorado state tax return online Skip lines 19 to 27. Colorado state tax return online Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Colorado state tax return online You do not need to complete Appendix A. Colorado state tax return online For more information, see the above revenue ruling and revenue procedures, and the Instructions for Form 4684. Colorado state tax return online   If you choose not to use the procedures in Revenue Procedure 2009-20, you may claim your theft loss by filling out Section B, lines 19 to 39, as appropriate. Colorado state tax return online Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Colorado state tax return online If you incurred this type of loss, you can choose one of the following ways to deduct the loss. Colorado state tax return online As a casualty loss. Colorado state tax return online As an ordinary loss. Colorado state tax return online As a nonbusiness bad debt. Colorado state tax return online Casualty loss or ordinary loss. Colorado state tax return online   You can choose to deduct a loss on deposits as a casualty loss or as an ordinary loss for any year in which you can reasonably estimate how much of your deposits you have lost in an insolvent or bankrupt financial institution. Colorado state tax return online The choice is generally made on the return you file for that year and applies to all your losses on deposits for the year in that particular financial institution. Colorado state tax return online If you treat the loss as a casualty or ordinary loss, you cannot treat the same amount of the loss as a nonbusiness bad debt when it actually becomes worthless. Colorado state tax return online However, you can take a nonbusiness bad debt deduction for any amount of loss that is more than the estimated amount you deducted as a casualty or ordinary loss. Colorado state tax return online Once you make this choice, you cannot change it without permission from the Internal Revenue Service. Colorado state tax return online   If you claim an ordinary loss, report it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Colorado state tax return online The maximum amount you can claim is $20,000 ($10,000 if you are married filing separately) reduced by any expected state insurance proceeds. Colorado state tax return online Your loss is subject to the 2%-of-adjusted-gross-income limit. Colorado state tax return online You cannot choose to claim an ordinary loss if any part of the deposit is federally insured. Colorado state tax return online Nonbusiness bad debt. Colorado state tax return online   If you do not choose to deduct the loss as a casualty loss or as an ordinary loss, you must wait until the year the actual loss is determined and deduct the loss as a nonbusiness bad debt in that year. Colorado state tax return online How to report. Colorado state tax return online   The kind of deduction you choose for your loss on deposits determines how you report your loss. Colorado state tax return online If you choose: Casualty loss — report it on Form 4684 first and then on Schedule A (Form 1040). Colorado state tax return online Ordinary loss — report it on Schedule A (Form 1040) as a miscellaneous itemized deduction. Colorado state tax return online Nonbusiness bad debt — report it on Form 8949 first and then on Schedule D (Form 1040). Colorado state tax return online More information. Colorado state tax return online   For more information, see Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions in the Instructions for Form 4684 or Deposit in Insolvent or Bankrupt Financial Institution in Publication 550. Colorado state tax return online Proof of Loss To deduct a casualty or theft loss, you must be able to prove that you had a casualty or theft. Colorado state tax return online You also must be able to support the amount you take as a deduction. Colorado state tax return online Casualty loss proof. Colorado state tax return online   For a casualty loss, your records should show all the following. Colorado state tax return online The type of casualty (car accident, fire, storm, etc. Colorado state tax return online ) and when it occurred. Colorado state tax return online That the loss was a direct result of the casualty. Colorado state tax return online That you were the owner of the property or, if you leased the property from someone else, that you were contractually liable to the owner for the damage. Colorado state tax return online Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Colorado state tax return online Theft loss proof. Colorado state tax return online   For a theft loss, your records should show all the following. Colorado state tax return online When you discovered that your property was missing. Colorado state tax return online That your property was stolen. Colorado state tax return online That you were the owner of the property. Colorado state tax return online Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Colorado state tax return online It is important that you have records that will prove your deduction. Colorado state tax return online If you do not have the actual records to support your deduction, you can use other satisfactory evidence to support it. Colorado state tax return online Figuring a Loss Figure the amount of your loss using the following steps. Colorado state tax return online Determine your adjusted basis in the property before the casualty or theft. Colorado state tax return online Determine the decrease in fair market value of the property as a result of the casualty or theft. Colorado state tax return online From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. Colorado state tax return online For personal-use property and property used in performing services as an employee, apply the deduction limits, discussed later, to determine the amount of your deductible loss. Colorado state tax return online Gain from reimbursement. Colorado state tax return online   If your reimbursement is more than your adjusted basis in the property, you have a gain. Colorado state tax return online This is true even if the decrease in the FMV of the property is smaller than your adjusted basis. Colorado state tax return online If you have a gain, you may have to pay tax on it, or you may be able to postpone reporting the gain. Colorado state tax return online See Publication 547 for more information on how to treat a gain from a reimbursement for a casualty or theft. Colorado state tax return online Leased property. Colorado state tax return online   If you are liable for casualty damage to property you lease, your loss is the amount you must pay to repair the property minus any insurance or other reimbursement you receive or expect to receive. Colorado state tax return online Decrease in Fair Market Value Fair market value (FMV) 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. Colorado state tax return online The decrease in FMV used to figure the amount of a casualty or theft loss is the difference between the property's fair market value immediately before and immediately after the casualty or theft. Colorado state tax return online FMV of stolen property. Colorado state tax return online   The FMV of property immediately after a theft is considered to be zero, since you no longer have the property. Colorado state tax return online Example. Colorado state tax return online Several years ago, you purchased silver dollars at face value for $150. Colorado state tax return online This is your adjusted basis in the property. Colorado state tax return online Your silver dollars were stolen this year. Colorado state tax return online The FMV of the coins was $1,000 just before they were stolen, and insurance did not cover them. Colorado state tax return online Your theft loss is $150. Colorado state tax return online Recovered stolen property. Colorado state tax return online   Recovered stolen property is your property that was stolen and later returned to you. Colorado state tax return online If you recovered property after you had already taken a theft loss deduction, you must refigure your loss using the smaller of the property's adjusted basis (explained later) or the decrease in FMV from the time just before it was stolen until the time it was recovered. Colorado state tax return online Use this amount to refigure your total loss for the year in which the loss was deducted. Colorado state tax return online   If your refigured loss is less than the loss you deducted, you generally have to report the difference as income in the recovery year. Colorado state tax return online But report the difference only up to the amount of the loss that reduced your tax. Colorado state tax return online For more information on the amount to report, see Recoveries in chapter 12. Colorado state tax return online Figuring Decrease in FMV— Items To Consider To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. Colorado state tax return online However, other measures can also be used to establish certain decreases. Colorado state tax return online Appraisal. Colorado state tax return online   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterward should be made by a competent appraiser. Colorado state tax return online The appraiser must recognize the effects of any general market decline that may occur along with the casualty. Colorado state tax return online This information is needed to limit any deduction to the actual loss resulting from damage to the property. Colorado state tax return online   Several factors are important in evaluating the accuracy of an appraisal, including the following. Colorado state tax return online The appraiser's familiarity with your property before and after the casualty or theft. Colorado state tax return online The appraiser's knowledge of sales of comparable property in the area. Colorado state tax return online The appraiser's knowledge of conditions in the area of the casualty. Colorado state tax return online The appraiser's method of appraisal. Colorado state tax return online    You may be able to use an appraisal that you used to get a federal loan (or a federal loan guarantee) as the result of a federally declared disaster to establish the amount of your disaster loss. Colorado state tax return online For more information on disasters, see Disaster Area Losses, in Pub. Colorado state tax return online 547. Colorado state tax return online Cost of cleaning up or making repairs. Colorado state tax return online   The cost of repairing damaged property is not part of a casualty loss. Colorado state tax return online Neither is the cost of cleaning up after a casualty. Colorado state tax return online But you can use the cost of cleaning up or making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. Colorado state tax return online The repairs are actually made. Colorado state tax return online The repairs are necessary to bring the property back to its condition before the casualty. Colorado state tax return online The amount spent for repairs is not excessive. Colorado state tax return online The repairs take care of the damage only. Colorado state tax return online The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. Colorado state tax return online Landscaping. Colorado state tax return online   The cost of restoring landscaping to its original condition after a casualty may indicate the decrease in FMV. Colorado state tax return online You may be able to measure your loss by what you spend on the following. Colorado state tax return online Removing destroyed or damaged trees and shrubs minus any salvage you receive. Colorado state tax return online Pruning and other measures taken to preserve damaged trees and shrubs. Colorado state tax return online Replanting necessary to restore the property to its approximate value before the casualty. Colorado state tax return online Car value. Colorado state tax return online    Books issued by various automobile organizations that list your car may be useful in figuring the value of your car. Colorado state tax return online You can use the book's retail values and modify them by such factors as mileage and the condition of your car to figure its value. Colorado state tax return online The prices are not official, but they may be useful in determining value and suggesting relative prices for comparison with current sales and offerings in your area. Colorado state tax return online If your car is not listed in the books, determine its value from other sources. Colorado state tax return online A dealer's offer for your car as a trade-in on a new car is not usually a measure of its true value. Colorado state tax return online Figuring Decrease in FMV— Items Not To Consider You generally should not consider the following items when attempting to establish the decrease in FMV of your property. Colorado state tax return online Cost of protection. Colorado state tax return online   The cost of protecting your property against a casualty or theft is not part of a casualty or theft loss. Colorado state tax return online The amount you spend on insurance or to board up your house against a storm is not part of your loss. Colorado state tax return online   If you make permanent improvements to your property to protect it against a casualty or theft, add the cost of these improvements to your basis in the property. Colorado state tax return online An example would be the cost of a dike to prevent flooding. Colorado state tax return online Exception. Colorado state tax return online   You cannot increase your basis in the property by, or deduct as a business expense, any expenditures you made with respect to qualified disaster mitigation payments. Colorado state tax return online See Disaster Area Losses in Publication 547. Colorado state tax return online Incidental expenses. Colorado state tax return online   Any incidental expenses you have due to a casualty or theft, such as expenses for the treatment of personal injuries, for temporary housing, or for a rental car, are not part of your casualty or theft loss. Colorado state tax return online Replacement cost. Colorado state tax return online   The cost of replacing stolen or destroyed property is not part of a casualty or theft loss. Colorado state tax return online Sentimental value. Colorado state tax return online   Do not consider sentimental value when determining your loss. Colorado state tax return online If a family portrait, heirloom, or keepsake is damaged, destroyed, or stolen, you must base your loss on its FMV, as limited by your adjusted basis in the property. Colorado state tax return online Decline in market value of property in or near casualty area. Colorado state tax return online   A decrease in the value of your property because it is in or near an area that suffered a casualty, or that might again suffer a casualty, is not to be taken into consideration. Colorado state tax return online You have a loss only for actual casualty damage to your property. Colorado state tax return online However, if your home is in a federally declared disaster area, see Disaster Area Losses in Publication 547. Colorado state tax return online Costs of photographs and appraisals. Colorado state tax return online    Photographs taken after a casualty will be helpful in establishing the condition and value of the property after it was damaged. Colorado state tax return online Photographs showing the condition of the property after it was repaired, restored, or replaced may also be helpful. Colorado state tax return online    Appraisals are used to figure the decrease in FMV because of a casualty or theft. Colorado state tax return online See Appraisal , earlier, under Figuring Decrease in FMV — Items To Consider, for information about appraisals. Colorado state tax return online   The costs of photographs and appraisals used as evidence of the value and condition of property damaged as a result of a casualty are not a part of the loss. Colorado state tax return online You can claim these costs as a miscellaneous itemized deduction subject to the 2%-of-adjusted-gross-income limit on Schedule A (Form 1040). Colorado state tax return online For information about miscellaneous deductions, see chapter 28. Colorado state tax return online Adjusted Basis Adjusted basis is your basis in the property (usually cost) increased or decreased by various events, such as improvements and casualty losses. Colorado state tax return online For more information, see chapter 13. Colorado state tax return online Insurance and Other Reimbursements If you receive an insurance payment or other type of reimbursement, you must subtract the reimbursement when you figure your loss. Colorado state tax return online You do not have a casualty or theft loss to the extent you are reimbursed. Colorado state tax return online If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. Colorado state tax return online You must reduce your loss even if you do not receive payment until a later tax year. Colorado state tax return online See Reimbursement Received After Deducting Loss , later. Colorado state tax return online Failure to file a claim for reimbursement. Colorado state tax return online   If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. Colorado state tax return online Otherwise, you cannot deduct this loss as a casualty or theft loss. Colorado state tax return online However, this rule does not apply to the portion of the loss not covered by insurance (for example, a deductible). Colorado state tax return online Example. Colorado state tax return online You have a car insurance policy with a $1,000 deductible. Colorado state tax return online Because your insurance did not cover the first $1,000 of an auto collision, the $1,000 would be deductible (subject to the deduction limits discussed later). Colorado state tax return online This is true even if you do not file an insurance claim, because your insurance policy would never have reimbursed you for the deductible. Colorado state tax return online Types of Reimbursements The most common type of reimbursement is an insurance payment for your stolen or damaged property. Colorado state tax return online Other types of reimbursements are discussed next. Colorado state tax return online Also see the Instructions for Form 4684. Colorado state tax return online Employer's emergency disaster fund. Colorado state tax return online   If you receive money from your employer's emergency disaster fund and you must use that money to rehabilitate or replace property on which you are claiming a casualty loss deduction, you must take that money into consideration in computing the casualty loss deduction. Colorado state tax return online Take into consideration only the amount you used to replace your destroyed or damaged property. Colorado state tax return online Example. Colorado state tax return online Your home was extensively damaged by a tornado. Colorado state tax return online Your loss after reimbursement from your insurance company was $10,000. Colorado state tax return online Your employer set up a disaster relief fund for its employees. Colorado state tax return online Employees receiving money from the fund had to use it to rehabilitate or replace their damaged or destroyed property. Colorado state tax return online You received $4,000 from the fund and spent the entire amount on repairs to your home. Colorado state tax return online In figuring your casualty loss, you must reduce your unreimbursed loss ($10,000) by the $4,000 you received from your employer's fund. Colorado state tax return online Your casualty loss before applying the deduction limits discussed later is $6,000. Colorado state tax return online Cash gifts. Colorado state tax return online   If you receive excludable cash gifts as a disaster victim and there are no limits on how you can use the money, you do not reduce your casualty loss by these excludable cash gifts. Colorado state tax return online This applies even if you use the money to pay for repairs to property damaged in the disaster. Colorado state tax return online Example. Colorado state tax return online Your home was damaged by a hurricane. Colorado state tax return online Relatives and neighbors made cash gifts to you that were excludable from your income. Colorado state tax return online You used part of the cash gifts to pay for repairs to your home. Colorado state tax return online There were no limits or restrictions on how you could use the cash gifts. Colorado state tax return online Because it was an excludable gift, the money you received and used to pay for repairs to your home does not reduce your casualty loss on the damaged home. Colorado state tax return online Insurance payments for living expenses. Colorado state tax return online   You do not reduce your casualty loss by insurance payments you receive to cover living expenses in either of the following situations. Colorado state tax return online You lose the use of your main home because of a casualty. Colorado state tax return online Government authorities do not allow you access to your main home because of a casualty or threat of one. Colorado state tax return online Inclusion in income. Colorado state tax return online   If these insurance payments are more than the temporary increase in your living expenses, you must include the excess in your income. Colorado state tax return online Report this amount on Form 1040, line 21. Colorado state tax return online However, if the casualty occurs in a federally declared disaster area, none of the insurance payments are taxable. Colorado state tax return online See Qualified disaster relief payments, under Disaster Area Losses in Publication 547. Colorado state tax return online   A temporary increase in your living expenses is the difference between the actual living expenses you and your family incurred during the period you could not use your home and your normal living expenses for that period. Colorado state tax return online Actual living expenses are the reasonable and necessary expenses incurred because of the loss of your main home. Colorado state tax return online Generally, these expenses include the amounts you pay for the following. Colorado state tax return online Rent for suitable housing. Colorado state tax return online Transportation. Colorado state tax return online Food. Colorado state tax return online Utilities. Colorado state tax return online Miscellaneous services. Colorado state tax return online Normal living expenses consist of these same expenses that you would have incurred but did not because of the casualty or the threat of one. Colorado state tax return online Example. Colorado state tax return online As a result of a fire, you vacated your apartment for a month and moved to a motel. Colorado state tax return online You normally pay $525 a month for rent. Colorado state tax return online None was charged for the month the apartment was vacated. Colorado state tax return online Your motel rent for this month was $1,200. Colorado state tax return online You normally pay $200 a month for food. Colorado state tax return online Your food expenses for the month you lived in the motel were $400. Colorado state tax return online You received $1,100 from your insurance company to cover your living expenses. Colorado state tax return online You determine the payment you must include in income as follows. Colorado state tax return online 1) Insurance payment for living expenses $1,100 2) Actual expenses during the month you are unable to use your home because of fire 1,600   3) Normal living expenses 725   4) Temporary increase in living  expenses: Subtract line 3 from line 2 875 5) Amount of payment includible  in income: Subtract line 4  from line 1 $ 225 Tax year of inclusion. Colorado state tax return online   You include the taxable part of the insurance payment in income for the year you regain the use of your main home or, if later, for the year you receive the taxable part of the insurance payment. Colorado state tax return online Example. Colorado state tax return online Your main home was destroyed by a tornado in August 2011. Colorado state tax return online You regained use of your home in November 2012. Colorado state tax return online The insurance payments you received in 2011 and 2012 were $1,500 more than the temporary increase in your living expenses during those years. Colorado state tax return online You include this amount in income on your 2012 Form 1040. Colorado state tax return online If, in 2013, you receive further payments to cover the living expenses you had in 2011 and 2012, you must include those payments in income on your 2013 Form 1040. Colorado state tax return online Disaster relief. Colorado state tax return online   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss unless they are replacements for lost or destroyed property. Colorado state tax return online Qualified disaster relief payments you receive for expenses you incurred as a result of a federally declared disaster are not taxable income to you. Colorado state tax return online For more information, see Disaster Area Losses in Publication 547. Colorado state tax return online Disaster unemployment assistance payments are unemployment benefits that are taxable. Colorado state tax return online Generally, disaster relief grants and qualified disaster mitigation payments made under the Robert T. Colorado state tax return online Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) are not includible in your income. Colorado state tax return online See Disaster Area Losses in Publication 547. Colorado state tax return online Reimbursement Received After Deducting Loss If you figured your casualty or theft loss using your expected reimbursement, you may have to adjust your tax return for the tax year in which you receive your actual reimbursement. Colorado state tax return online This section explains the adjustment you may have to make. Colorado state tax return online Actual reimbursement less than expected. Colorado state tax return online   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. Colorado state tax return online Example. Colorado state tax return online Your personal car had an FMV of $2,000 when it was destroyed in a collision with another car in 2012. Colorado state tax return online The accident was due to the negligence of the other driver. Colorado state tax return online At the end of 2012, there was a reasonable prospect that the owner of the other car would reimburse you in full. Colorado state tax return online You did not have a deductible loss in 2012. Colorado state tax return online In January 2013, the court awarded you a judgment of $2,000. Colorado state tax return online However, in July it became apparent that you will be unable to collect any amount from the other driver. Colorado state tax return online You can deduct the loss in 2013 subject to the limits discussed later. Colorado state tax return online Actual reimbursement more than expected. Colorado state tax return online   If you later receive more reimbursement than you expected after you claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. Colorado state tax return online However, if any part of the original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. Colorado state tax return online You do not refigure your tax for the year you claimed the deduction. Colorado state tax return online For more information, see Recoveries in chapter 12. Colorado state tax return online If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. Colorado state tax return online If you have already taken a deduction for a loss and you receive the reimbursement in a later year, you may have to include the gain in your income for the later year. Colorado state tax return online Include the gain as ordinary income up to the amount of your deduction that reduced your tax for the earlier year. Colorado state tax return online See Figuring a Gain in Publication 547 for more information on how to treat a gain from the reimbursement of a casualty or theft. Colorado state tax return online Actual reimbursement same as expected. Colorado state tax return online   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. Colorado state tax return online Example. Colorado state tax return online In December 2013, you had a collision while driving your personal car. Colorado state tax return online Repairs to the car cost $950. Colorado state tax return online You had $100 deductible collision insurance. Colorado state tax return online Your insurance company agreed to reimburse you for the rest of the damage. Colorado state tax return online Because you expected a reimbursement from the insurance company, you did not have a casualty loss deduction in 2013. Colorado state tax return online Due to the $100 rule (discussed later under Deduction Limits ), you cannot deduct the $100 you paid as the deductible. Colorado state tax return online When you receive the $850 from the insurance company in 2014, do not report it as income. Colorado state tax return online Single Casualty on Multiple Properties Personal property. Colorado state tax return online   Personal property is any property that is not real property. Colorado state tax return online If your personal property is stolen or is damaged or destroyed by a casualty, you must figure your loss separately for each item of property. Colorado state tax return online Then combine these separate losses to figure the total loss from that casualty or theft. Colorado state tax return online Example. Colorado state tax return online A fire in your home destroyed an upholstered chair, an oriental rug, and an antique table. Colorado state tax return online You did not have fire insurance to cover your loss. Colorado state tax return online (This was the only casualty or theft you had during the year. Colorado state tax return online ) You paid $750 for the chair and you established that it had an FMV of $500 just before the fire. Colorado state tax return online The rug cost $3,000 and had an FMV of $2,500 just before the fire. Colorado state tax return online You bought the table at an auction for $100 before discovering it was an antique. Colorado state tax return online It had been appraised at $900 before the fire. Colorado state tax return online You figure your loss on each of these items as follows:     Chair Rug Table 1) Basis (cost) $750 $3,000 $100 2) FMV before fire $500 $2,500 $900 3) FMV after fire –0– –0– –0– 4) Decrease in FMV $500 $2,500 $900 5) Loss (smaller of (1) or  (4)) $500 $2,500 $100           6) Total loss     $3,100 Real property. Colorado state tax return online   In figuring a casualty loss on personal-use real property, treat the entire property (including any improvements, such as buildings, trees, and shrubs) as one item. Colorado state tax return online Figure the loss using the smaller of the adjusted basis or the decrease in FMV of the entire property. Colorado state tax return online Example. Colorado state tax return online You bought your home a few years ago. Colorado state tax return online You paid $160,000 ($20,000 for the land and $140,000 for the house). Colorado state tax return online You also spent $2,000 for landscaping. Colorado state tax return online This year a fire destroyed your home. Colorado state tax return online The fire also damaged the shrubbery and trees in your yard. Colorado state tax return online The fire was your only casualty or theft loss this year. Colorado state tax return online Competent appraisers valued the property as a whole at $200,000 before the fire, but only $30,000 after the fire. Colorado state tax return online (The loss to your household furnishings is not shown in this example. Colorado state tax return online It would be figured separately on each item, as explained earlier under Personal property . Colorado state tax return online ) Shortly after the fire, the insurance company paid you $155,000 for the loss. Colorado state tax return online You figure your casualty loss as follows: 1) Adjusted basis of the entire property (land, building, and landscaping) $162,000 2) FMV of entire property before fire $200,000 3) FMV of entire property after fire 30,000 4) Decrease in FMV of entire  property $170,000 5) Loss (smaller of (1) or (4)) $162,000 6) Subtract insurance 155,000 7) Amount of loss after reimbursement $7,000 Deduction Limits After you have figured your casualty or theft loss, you must figure how much of the loss you can deduct. Colorado state tax return online If the loss was to property for your personal use or your family's use, there are two limits on the amount you can deduct for your casualty or theft loss. Colorado state tax return online You must reduce each casualty or theft loss by $100 ($100 rule). Colorado state tax return online You must further reduce the total of all your casualty or theft losses by 10% of your adjusted gross income (10% rule). Colorado state tax return online You make these reductions on Form 4684. Colorado state tax return online These rules are explained next and Table 25-1 summarizes how to apply the $100 rule and the 10% rule in various situations. Colorado state tax return online For more detailed explanations and examples, see Publication 547. Colorado state tax return online Table 25-1. Colorado state tax return online How To Apply the Deduction Limits for Personal-Use Property   $100 Rule 10% Rule General Application You must reduce each casualty or theft loss by $100 when figuring your deduction. Colorado state tax return online Apply this rule after you have figured the amount of your loss. Colorado state tax return online You must reduce your total casualty or theft loss by 10% of your adjusted gross income. Colorado state tax return online Apply this rule after you reduce each loss by $100 (the $100 rule). Colorado state tax return online Single Event Apply this rule only once, even if many pieces of property are affected. Colorado state tax return online Apply this rule only once, even if many pieces of property are affected. Colorado state tax return online More Than One Event Apply to the loss from each event. Colorado state tax return online Apply to the total of all your losses from all events. Colorado state tax return online More Than One Person— With Loss From the Same Event (other than a married couple filing jointly) Apply separately to each person. Colorado state tax return online Apply separately to each person. Colorado state tax return online Married Couple—With Loss From the Same Event Filing Jointly Apply as if you were one person. Colorado state tax return online Apply as if you were one person. Colorado state tax return online Filing Separately Apply separately to each spouse. Colorado state tax return online Apply separately to each spouse. Colorado state tax return online More Than One Owner (other than a married couple filing jointly) Apply separately to each owner of jointly owned property. Colorado state tax return online Apply separately to each owner of jointly owned property. Colorado state tax return online Property used partly for business and partly for personal purposes. Colorado state tax return online   When property is used partly for personal purposes and partly for business or income-producing purposes, the casualty or theft loss deduction must be figured separately for the personal-use part and for the business or income-producing part. Colorado state tax return online You must figure each loss separately because the $100 rule and the 10% rule apply only to the loss on the personal-use part of the property. Colorado state tax return online $100 Rule After you have figured your casualty or theft loss on personal-use property, you must reduce that loss by $100. Colorado state tax return online This reduction applies to each total casualty or theft loss. Colorado state tax return online It does not matter how many pieces of property are involved in an event. Colorado state tax return online Only a single $100 reduction applies. Colorado state tax return online Example. Colorado state tax return online A hailstorm damages your home and your car. Colorado state tax return online Determine the amount of loss, as discussed earlier, for each of these items. Colorado state tax return online Since the losses are due to a single event, you combine the losses and reduce the combined amount by $100. Colorado state tax return online Single event. Colorado state tax return online   Generally, events closely related in origin cause a single casualty. Colorado state tax return online It is a single casualty when the damage is from two or more closely related causes, such as wind and flood damage caused by the same storm. Colorado state tax return online 10% Rule You must reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. Colorado state tax return online Apply this rule after you reduce each loss by $100. Colorado state tax return online For more information, see the Form 4684 instructions. Colorado state tax return online If you have both gains and losses from casualties or thefts, see Gains and losses , later in this discussion. Colorado state tax return online Example 1. Colorado state tax return online In June, you discovered that your house had been burglarized. Colorado state tax return online Your loss after insurance reimbursement was $2,000. Colorado state tax return online Your adjusted gross income for the year you discovered the theft is $29,500. Colorado state tax return online You first apply the $100 rule and then the 10% rule. Colorado state tax return online Figure your theft loss deduction as follows. Colorado state tax return online 1) Loss after insurance $2,000 2) Subtract $100 100 3) Loss after $100 rule $1,900 4) Subtract 10% × $29,500 AGI 2,950 5) Theft loss deduction –0– You do not have a theft loss deduction because your loss after you apply the $100 rule ($1,900) is less than 10% of your adjusted gross income ($2,950). Colorado state tax return online Example 2. Colorado state tax return online In March, you had a car accident that totally destroyed your car. Colorado state tax return online You did not have collision insurance on your car, so you did not receive any insurance reimbursement. Colorado state tax return online Your loss on the car was $1,800. Colorado state tax return online In November, a fire damaged your basement and totally destroyed the furniture, washer, dryer, and other items stored there. Colorado state tax return online Your loss on the basement items after reimbursement was $2,100. Colorado state tax return online Your adjusted gross income for the year that the accident and fire occurred is $25,000. Colorado state tax return online You figure your casualty loss deduction as follows. Colorado state tax return online       Base-     Car ment 1) Loss $1,800 $2,100 2) Subtract $100 per incident 100 100 3) Loss after $100 rule $1,700 $2,000 4) Total loss $3,700 5) Subtract 10% × $25,000 AGI 2,500 6) Casualty loss deduction $1,200 Gains and losses. Colorado state tax return online   If you had both gains and losses from casualties or thefts to personal-use property, you must compare your total gains to your total losses. Colorado state tax return online Do this after you have reduced each loss by any reimbursements and by $100, but before you have reduced the losses by 10% of your adjusted gross income. Colorado state tax return online Casualty or theft gains do not include gains you choose to postpone. Colorado state tax return online See Publication 547 for information on the postponement of gain. Colorado state tax return online Losses more than gains. Colorado state tax return online   If your losses are more than your recognized gains, subtract your gains from your losses and reduce the result by 10% of your adjusted gross income. Colorado state tax return online The rest, if any, is your deductible loss from personal-use property. Colorado state tax return online Gains more than losses. Colorado state tax return online   If your recognized gains are more than your losses, subtract your losses from your gains. Colorado state tax return online The difference is treated as capital gain and must be reported on Schedule D (Form 1040). Colorado state tax return online The 10% rule does not apply to your gains. Colorado state tax return online When To Report Gains and Losses Gains. Colorado state tax return online   If you receive an insurance or other reimbursement that is more than your adjusted basis in the destroyed or stolen property, you have a gain from the casualty or theft. Colorado state tax return online You must include this gain in your income in the year you receive the reimbursement, unless you choose to postpone reporting the gain as explained in Publication 547. Colorado state tax return online If you have a loss, see Table 25-2 . Colorado state tax return online Table 25-2. Colorado state tax return online When To Deduct a Loss IF you have a loss. Colorado state tax return online . Colorado state tax return online . Colorado state tax return online THEN deduct it in the year. Colorado state tax return online . Colorado state tax return online . Colorado state tax return online from a casualty, the loss occurred. Colorado state tax return online in a federally declared disaster area, the disaster occurred or the year immediately before the disaster. Colorado state tax return online from a theft, the theft was discovered. Colorado state tax return online on a deposit treated as a:   • casualty or any ordinary loss, a reasonable estimate can be made. Colorado state tax return online • bad debt, deposits are totally worthless. Colorado state tax return online Losses. Colorado state tax return online   Generally, you can deduct a casualty loss that is not reimbursable only in the tax year in which the casualty occurred. Colorado state tax return online This is true even if you do not repair or replace the damaged property until a later year. Colorado state tax return online   You can deduct theft losses that are not reimbursable only in the year you discover your property was stolen. Colorado state tax return online   If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you become reasonably certain that it will not be reimbursed. Colorado state tax return online Loss on deposits. Colorado state tax return online   If your loss is a loss on deposits in an insolvent or bankrupt financial institution, see Loss on Deposits , earlier. Colorado state tax return online Disaster Area Loss You generally must deduct a casualty loss in the year it occurred. Colorado state tax return online However, if you have a casualty loss from a federally declared disaster that occurred in an area warranting public or individual assistance (or both), you can choose to deduct the loss on your tax return or amended return for either of the following years. Colorado state tax return online The year the disaster occurred. Colorado state tax return online The year immediately preceding the year the disaster occurred. Colorado state tax return online Gains. Colorado state tax return online    Special rules apply if you choose to postpone reporting gain on property damaged or destroyed in a federally declared disaster area. Colorado state tax return online For those special rules, see Publication 547. Colorado state tax return online Postponed tax deadlines. Colorado state tax return online   The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared disaster. Colorado state tax return online The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Colorado state tax return online   If any tax deadline is postponed, the IRS will publicize the postponement in your area by publishing a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Colorado state tax return online Go to www. Colorado state tax return online irs. Colorado state tax return online gov/uac/Tax-Relief-in-Disaster-Situations to find out if a tax deadline has been postponed for your area. Colorado state tax return online Who is eligible. Colorado state tax return online   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Colorado state tax return online Any individual whose main home is located in a covered disaster area (defined next). Colorado state tax return online Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Colorado state tax return online Any individual who is a relief worker affiliated with a recognized government or philanthropic organization who is assisting in a covered disaster area. Colorado state tax return online Any individual, business entity, or sole proprietorship whose records are needed to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Colorado state tax return online The main home or principal place of business does not have to be located in the covered disaster area. Colorado state tax return online Any estate or trust that has tax records necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Colorado state tax return online The spouse on a joint return with a taxpayer who is eligible for postponements. Colorado state tax return online Any individual, business entity, or sole proprietorship not located in a covered disaster area, but whose records necessary to meet a postponed tax deadline are located in the covered disaster area. Colorado state tax return online Any individual visiting the covered disaster area who was killed or injured as a result of the disaster. Colorado state tax return online Any other person determined by the IRS to be affected by a federally declared disaster. Colorado state tax return online Covered disaster area. Colorado state tax return online   This is an area of a federally declared disaster in which the IRS has decided to postpone tax deadlines for up to 1 year. Colorado state tax return online Abatement of interest and penalties. Colorado state tax return online   The IRS may abate the interest and penalties on underpaid income tax for the length of any postponement of tax deadlines. Colorado state tax return online More information. Colorado state tax return online   For more information, see Disaster Area Losses in Publication 547. Colorado state tax return online How To Report Gains and Losses Use Form 4684 to report a gain or a deductible loss from a casualty or theft. Colorado state tax return online If you have more than one casualty or theft, use a separate Form 4684 to determine your gain or loss for each event. Colorado state tax return online Combine the gains and losses on one Form 4684. Colorado state tax return online Follow the form instructions as to which lines to fill out. Colorado state tax return online In addition, you must use the appropriate schedule to report a gain or loss. Colorado state tax return online The schedule you use depends on whether you have a gain or loss. Colorado state tax return online If you have a: Report it on: Gain Schedule D (Form 1040) Loss Schedule A (Form 1040) Adjustments to basis. Colorado state tax return online   If you have a casualty or theft loss, you must decrease your basis in the property by any insurance or other reimbursement you receive, and by any deductible loss. Colorado state tax return online Amounts you spend to restore your property after a casualty increase your adjusted basis. Colorado state tax return online See Adjusted Basis in chapter 13 for more information. Colorado state tax return online Net operating loss (NOL). Colorado state tax return online    If your casualty or theft loss deduction causes your deductions for the year to be more than your income for the year, you may have an NOL. Colorado state tax return online You can use an NOL to lower your tax in an earlier year, allowing you to get a refund for tax you have already paid. Colorado state tax return online Or, you can use it to lower your tax in a later year. Colorado state tax return online You do not have to be in business to have an NOL from a casualty or theft loss. Colorado state tax return online For more information, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Colorado state tax return online Prev  Up  Next   Home   More Online Publications