- Taxpayers who are eligible to file 1040, 1040A, 1040EZ and 1040-SS (PR) for Tax Year 2011.
- Taxpayers who did not file for Tax Year 2010, but have filed previously.
- Taxpayers who are age 16 or older on or before December 31, 2011, who have never filed a tax return.
- Primary Taxpayers under age 16 who have filed previously.
- Secondary Taxpayers under age 16 who have filed in the immediate prior year.
- Military personnel residing overseas with APO/FPO addresses.
- U.S. Citizens and resident aliens residing in the U.S. Possessions of the Virgin Islands, Puerto Rico, American Samoa, Guam and Northern Marianas, or with foreign country addresses.
- Taxpayers filing Form 4868 (extension of time to file), or Form 2350 (extension for certain U.S. citizens living abroad).
- Those who are filing on behalf of deceased taxpayers. Taxpayers required to file the following forms, which must be attached to Form 8453, U.S.Individual Income Tax Transmittal for an IRS e-file Return:
- Appendix A, Statement by Taxpayer Using the Procedures in Rev. Proc 2009-20 to Determine a Theft Loss Deduction Related to a Fraudulent Investment Arrangement
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Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or acceptable documentation/required donor documentation) -
Form 2848, Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign the return) -
Form 3115, Application for Change in Accounting Method -
Form 3468, Computation of Investment Credit (if Historic Structure Certificate is required) - attach a copy of the first page of NPS Form 10-168a, Historic Preservation Certification Application (Part 2 - Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic Preservation Officer, together with proof that the building is a certified historic structure (or that such status has been requested) -
Form 4136, Credit for Federal Tax Paid on Fuels (if certificate and/or reseller statement is required) - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller -
Form 5713, International Boycott Report -
Form 8283, Non-Cash Charitable Contributions, Section A (if any statement or qualified appraisal is required) or Section B, Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283) - Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents (or certain pages from a divorce decree or separation agreement that went into effect after 1984 and before 2009) (see instructions)
- Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities
- Form 8864, Biodiesel and Renewable Diesel Fuels Credit - attach the certificate for Biodiesel and, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
- Form 8885, Health Coverage Tax Credit, and all required attachments
- Form 8949, Sales and Other Dispositions of Capital Assests, (or a statement with the same information), if you elect not to report your transactions electronically on Form 8949.
| - Primary Taxpayers under age 16 who have never filed.
- Secondary Taxpayers (spouse) under age 16 who did not file in the immediate prior year.
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