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1040nr ez turbotax 3. 1040nr ez turbotax   Abandonments Table of Contents You abandon property when you voluntarily and permanently give up possession and use of the property with the intention of ending your ownership but without passing it on to anyone else. 1040nr ez turbotax Whether an abandonment has occurred is determined in light of all the facts and circumstances. 1040nr ez turbotax You must both show an intention to abandon the property and affirmatively act to abandon the property. 1040nr ez turbotax A voluntary conveyance of the property in lieu of foreclosure is not an abandonment and is treated as the exchange of property to satisfy a debt. 1040nr ez turbotax For more information, see Sales and Exchanges in Publication 544. 1040nr ez turbotax The tax consequences of abandonment of property that secures a debt depend on whether you were personally liable for the debt (recourse debt) or were not personally liable for the debt (nonrecourse debt). 1040nr ez turbotax See Publication 544 if you abandoned property that did not secure debt. 1040nr ez turbotax This publication only discusses the tax consequences of abandoning property that secured a debt. 1040nr ez turbotax Abandonment of property securing recourse debt. 1040nr ez turbotax    In most cases, if you abandon property that secures debt for which you are personally liable (recourse debt), you do not have gain or loss until the later foreclosure is completed. 1040nr ez turbotax For details on figuring gain or loss on the foreclosure, see chapter 2. 1040nr ez turbotax Example 1—abandonment of personal-use property securing recourse debt. 1040nr ez turbotax In 2009, Anne purchased a home for $200,000. 1040nr ez turbotax She borrowed the entire purchase price, for which she was personally liable, and gave the bank a mortgage on the home. 1040nr ez turbotax In 2013, Anne lost her job and was unable to continue making her mortgage loan payments. 1040nr ez turbotax Because her mortgage loan balance was $185,000 and the FMV of her home was only $150,000, Anne decided to abandon her home by permanently moving out on August 1, 2013. 1040nr ez turbotax Because Anne was personally liable for the debt and the bank did not complete a foreclosure of the property in 2013, Anne has neither gain nor loss in tax year 2013 from abandoning the home. 1040nr ez turbotax If the bank sells the house at a foreclosure sale in 2014, Anne will have to figure her gain or nondeductible loss for tax year 2014 as discussed earlier in chapter 2. 1040nr ez turbotax Example 2—abandonment of business or investment property securing recourse debt. 1040nr ez turbotax In 2009, Sue purchased business property for $200,000. 1040nr ez turbotax She borrowed the entire purchase price, for which she was personally liable, and gave the lender a security interest in the property. 1040nr ez turbotax In 2013, Sue was unable to continue making her loan payments. 1040nr ez turbotax Because her loan balance was $185,000 and the FMV of the property was only $150,000, Sue abandoned the property on August 1, 2013. 1040nr ez turbotax Because Sue was personally liable for the debt and the lender did not complete a foreclosure of the property in 2013, Sue has neither gain nor loss in tax year 2013 from abandoning the property. 1040nr ez turbotax If the lender sells the property at a foreclosure sale in 2014, Sue will have to figure her gain or deductible loss for tax year 2014 as discussed earlier in chapter 2. 1040nr ez turbotax Abandonment of property securing nonrecourse debt. 1040nr ez turbotax    If you abandon property that secures debt for which you are not personally liable (nonrecourse debt), the abandonment is treated as a sale or exchange. 1040nr ez turbotax   The amount you realize on the abandonment of property that secured nonrecourse debt is the amount of the nonrecourse debt. 1040nr ez turbotax If the amount you realize is more than your adjusted basis, then you have a gain. 1040nr ez turbotax If your adjusted basis is more than the amount you realize, then you have a loss. 1040nr ez turbotax For more information on how to figure gain and loss, see Gain or Loss from Sales or Exchanges in Publication 544. 1040nr ez turbotax   Loss from abandonment of business or investment property is deductible as a loss. 1040nr ez turbotax The character of the loss depends on the character of the property. 1040nr ez turbotax The amount of deductible capital loss may be limited. 1040nr ez turbotax For more information, see Treatment of Capital Losses in Publication 544. 1040nr ez turbotax You cannot deduct any loss from abandonment of your home or other property held for personal use. 1040nr ez turbotax Example 1—abandonment of personal-use property securing nonrecourse debt. 1040nr ez turbotax In 2009, Timothy purchased a home for $200,000. 1040nr ez turbotax He borrowed the entire purchase price, for which he was not personally liable, and gave the bank a mortgage on the home. 1040nr ez turbotax In 2013, Timothy lost his job and was unable to continue making his mortgage loan payments. 1040nr ez turbotax Because his mortgage loan balance was $185,000 and the FMV of his home was only $150,000, Timothy decided to abandon his home by permanently moving out on August 1, 2013. 1040nr ez turbotax Because Timothy was not personally liable for the debt, the abandonment is treated as a sale or exchange of the home in tax year 2013. 1040nr ez turbotax Timothy's amount realized is $185,000 and his adjusted basis in the home is $200,000. 1040nr ez turbotax Timothy has a $15,000 nondeductible loss in tax year 2013. 1040nr ez turbotax (Had Timothy’s adjusted basis been less than the amount realized, Timothy would have had a gain that he would have to include in gross income. 1040nr ez turbotax ) The bank sells the house at a foreclosure sale in 2014. 1040nr ez turbotax Timothy has neither gain nor loss from the foreclosure sale. 1040nr ez turbotax Because he was not personally liable for the debt, he also has no cancellation of debt income. 1040nr ez turbotax Example 2—abandonment of business or investment property securing nonrecourse debt. 1040nr ez turbotax In 2009, Robert purchased business property for $200,000. 1040nr ez turbotax He borrowed the entire purchase price, for which he was not personally liable, and gave the lender a security interest in the property. 1040nr ez turbotax In 2013, Robert was unable to continue making his loan payments. 1040nr ez turbotax Because his loan balance was $185,000 and the FMV of the property was only $150,000, Robert decided to abandon the property on August 1, 2013. 1040nr ez turbotax Because Robert was not personally liable for the debt, the abandonment is treated as a sale or exchange of the property in tax year 2013. 1040nr ez turbotax Robert's amount realized is $185,000 and his adjusted basis in the property is $180,000 (as a result of $20,000 of depreciation deductions on the property). 1040nr ez turbotax Robert has a $5,000 gain in tax year 2013. 1040nr ez turbotax (Had Robert’s adjusted basis been greater than the amount realized, he would have had a deductible loss. 1040nr ez turbotax ) The lender sells the property at a foreclosure sale in 2014. 1040nr ez turbotax Robert has neither gain nor loss from the foreclosure sale. 1040nr ez turbotax Because he was not personally liable for the debt, he also has no cancellation of debt income. 1040nr ez turbotax Canceled debt. 1040nr ez turbotax    If the abandoned property secures a debt for which you are personally liable and the debt is canceled, you will realize ordinary income equal to the canceled debt. 1040nr ez turbotax This income is separate from any amount realized from abandonment of the property. 1040nr ez turbotax You must report this income on your return unless one of the exceptions or exclusions described in chapter 1 applies. 1040nr ez turbotax See chapter 1 for more details. 1040nr ez turbotax Forms 1099-A and 1099-C. 1040nr ez turbotax    In most cases, if you abandon real property (such as a home), intangible property, or tangible personal property held (wholly or partly) for use in a trade or business or for investment, that secures a loan and the lender knows the property has been abandoned, the lender should send you Form 1099-A showing information you need to figure your gain or loss from the abandonment. 1040nr ez turbotax Also, if your debt is canceled and the lender must file Form 1099-C, the lender can include the information about the abandonment on that form instead of on Form 1099-A. 1040nr ez turbotax The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. 1040nr ez turbotax For abandonments of property and debt cancellations occurring in 2013, these forms should be sent to you by January 31, 2014. 1040nr ez turbotax Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Indiana

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 2017 S. Liberty Dr.
Bloomington, IN 47403

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

**This office will be open 9:00 a.m. - 3:30 p.m. on 4/2**

 

Services Provided

(812) 337-7600
Columbus 2425 Northpark Dr.
Columbus, IN 47203

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)
 

Services Provided

(812) 379-7400
Evansville 7409 Eagle Crest Blvd.
Evansville, IN 47715

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(812) 474-4800
Ft. Wayne 201 E. Rudisill Blvd.
Fort Wayne, IN 46806

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(260) 458-5000
Indianapolis 575 N. Pennsylvania St.
Indianapolis, IN 46204

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(317) 685-7500 
Lafayette  955 Mezzanine Drive
Suite B
Lafayette, IN 47905 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(765) 449-3880 
Merrillville  233 E. 84th Dr.
Merrillville, IN 46410 

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(219) 736-4378
 
Muncie  225 N. High St.
Muncie, IN 47305 

Monday-Friday 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:30 p.m.- 1:30 p.m.)
 

Services Provided

(765) 747-5533 
South Bend  100 E Wayne St
South Bend, IN 46601 

Monday-Friday - 8:30 a.m.-4:30 p.m.  
 

Services Provided

(574) 236-8149 
Terre Haute  801 Wabash Ave. 
Terre Haute, IN 47807 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(812) 231-6521 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (317) 685-7840 in Indianapolis or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
575 N. Pennsylvania St.
Room 573, Stop WI-665
Indianapolis, IN 46204

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

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1040nr ez turbotax 13. 1040nr ez turbotax   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. 1040nr ez turbotax A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). 1040nr ez turbotax However, no deposit is required for the situations listed below; the taxes are payable with Form 720. 1040nr ez turbotax The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. 1040nr ez turbotax The gas guzzler tax is being paid on a one-time filing. 1040nr ez turbotax The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. 1040nr ez turbotax How To Make Deposits Electronic deposit requirement. 1040nr ez turbotax   You must use electronic funds transfer to make excise tax deposits. 1040nr ez turbotax Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040nr ez turbotax If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. 1040nr ez turbotax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040nr ez turbotax   EFTPS is a free service provided by the Department of Treasury. 1040nr ez turbotax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040nr ez turbotax To get more information about EFTPS or to enroll in EFTPS, visit www. 1040nr ez turbotax eftps. 1040nr ez turbotax gov or call 1-800-555-4477. 1040nr ez turbotax Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 1040nr ez turbotax    Depositing on time. 1040nr ez turbotax For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. 1040nr ez turbotax m. 1040nr ez turbotax Eastern time). 1040nr ez turbotax You will automatically be enrolled in EFTPS when you apply for an EIN. 1040nr ez turbotax You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. 1040nr ez turbotax When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. 1040nr ez turbotax The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. 1040nr ez turbotax See Alternative method below. 1040nr ez turbotax If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. 1040nr ez turbotax Regular method. 1040nr ez turbotax   The deposit of tax for a semimonthly period is due by the 14th day following that period. 1040nr ez turbotax Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. 1040nr ez turbotax If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 1040nr ez turbotax Alternative method (IRS Nos. 1040nr ez turbotax 22, 26, 27, and 28). 1040nr ez turbotax   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. 1040nr ez turbotax Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. 1040nr ez turbotax The deposit of tax is due by the 3rd banking day after the 7th day of that period. 1040nr ez turbotax   For an example of the alternative method, see the Instructions for Form 720. 1040nr ez turbotax To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. 1040nr ez turbotax For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. 1040nr ez turbotax The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). 1040nr ez turbotax The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. 1040nr ez turbotax See Uncollected Tax Report in chapter 4. 1040nr ez turbotax The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. 1040nr ez turbotax Special rule for deposits of taxes in September. 1040nr ez turbotax   See the Instructions for Form 720 for a special rule on deposits made in September. 1040nr ez turbotax Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. 1040nr ez turbotax Generally, you do not have to make a deposit for a period in which you incurred no tax liability. 1040nr ez turbotax Net tax liability. 1040nr ez turbotax   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. 1040nr ez turbotax You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. 1040nr ez turbotax If you use this method, you must use it for all semimonthly periods in the calendar quarter. 1040nr ez turbotax Do not reduce your liability by any amounts from Form 720X. 1040nr ez turbotax Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. 1040nr ez turbotax Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. 1040nr ez turbotax 67%) of the net tax liability reported for the look-back quarter. 1040nr ez turbotax For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. 1040nr ez turbotax 23%), 10/90 (11. 1040nr ez turbotax 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. 1040nr ez turbotax Also, the total deposit for that semimonthly period must be at least 1/6 (16. 1040nr ez turbotax 67%) of the net tax liability reported for the look-back quarter. 1040nr ez turbotax Exceptions. 1040nr ez turbotax   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. 1040nr ez turbotax 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. 1040nr ez turbotax Requirements to be met. 1040nr ez turbotax   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. 1040nr ez turbotax    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. 1040nr ez turbotax Tax rate increases. 1040nr ez turbotax   You must modify the safe harbor rule if there has been an increase in the rate of tax. 1040nr ez turbotax You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. 1040nr ez turbotax To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. 1040nr ez turbotax Prev  Up  Next   Home   More Online Publications