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2010 Income Tax

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2010 Income Tax

2010 income tax 6. 2010 income tax   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). 2010 income tax Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2010 income tax Free help with your tax return. 2010 income tax   You can get free help preparing your return nationwide from IRS-certified volunteers. 2010 income tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2010 income tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 income tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2010 income tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2010 income tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2010 income tax gov, download the IRS2Go app, or call 1-800-906-9887. 2010 income tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 income tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 income tax aarp. 2010 income tax org/money/taxaide or call 1-888-227-7669. 2010 income tax For more information on these programs, go to IRS. 2010 income tax gov and enter “VITA” in the search box. 2010 income tax Internet. 2010 income tax    IRS. 2010 income tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2010 income tax Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 income tax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2010 income tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2010 income tax gov or download the IRS2Go app and select the Refund Status option. 2010 income tax The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 income tax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2010 income tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 income tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 income tax Use the Interactive Tax Assistant (ITA) to research your tax questions. 2010 income tax No need to wait on the phone or stand in line. 2010 income tax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2010 income tax When you reach the response screen, you can print the entire interview and the final response for your records. 2010 income tax New subject areas are added on a regular basis. 2010 income tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2010 income tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2010 income tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2010 income tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2010 income tax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2010 income tax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2010 income tax You can also ask the IRS to mail a return or an account transcript to you. 2010 income tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2010 income tax gov or by calling 1-800-908-9946. 2010 income tax Tax return and tax account transcripts are generally available for the current year and the past three years. 2010 income tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2010 income tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2010 income tax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2010 income tax Check the status of your amended return using Where's My Amended Return? Go to IRS. 2010 income tax gov and enter Where's My Amended Return? in the search box. 2010 income tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 income tax It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 income tax Make a payment using one of several safe and convenient electronic payment options available on IRS. 2010 income tax gov. 2010 income tax Select the Payment tab on the front page of IRS. 2010 income tax gov for more information. 2010 income tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2010 income tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 income tax gov. 2010 income tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2010 income tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 income tax gov. 2010 income tax Request an Electronic Filing PIN by going to IRS. 2010 income tax gov and entering Electronic Filing PIN in the search box. 2010 income tax Download forms, instructions and publications, including accessible versions for people with disabilities. 2010 income tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2010 income tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2010 income tax An employee can answer questions about your tax account or help you set up a payment plan. 2010 income tax Before you visit, check the Office Locator on IRS. 2010 income tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2010 income tax If you have a special need, such as a disability, you can request an appointment. 2010 income tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 income tax Apply for an Employer Identification Number (EIN). 2010 income tax Go to IRS. 2010 income tax gov and enter Apply for an EIN in the search box. 2010 income tax Read the Internal Revenue Code, regulations, or other official guidance. 2010 income tax Read Internal Revenue Bulletins. 2010 income tax Sign up to receive local and national tax news and more by email. 2010 income tax Just click on “subscriptions” above the search box on IRS. 2010 income tax gov and choose from a variety of options. 2010 income tax    Phone. 2010 income tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 income tax Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 income tax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2010 income tax gov, or download the IRS2Go app. 2010 income tax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 income tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 income tax Most VITA and TCE sites offer free electronic filing. 2010 income tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 income tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 income tax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2010 income tax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 income tax The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 income tax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 income tax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 income tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 income tax Note, the above information is for our automated hotline. 2010 income tax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2010 income tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 income tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 income tax It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 income tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2010 income tax You should receive your order within 10 business days. 2010 income tax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2010 income tax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2010 income tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 income tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 income tax These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2010 income tax    Walk-in. 2010 income tax You can find a selection of forms, publications and services — in-person. 2010 income tax Products. 2010 income tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 income tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 income tax Services. 2010 income tax You can walk in to your local TAC for face-to-face tax help. 2010 income tax An employee can answer questions about your tax account or help you set up a payment plan. 2010 income tax Before visiting, use the Office Locator tool on IRS. 2010 income tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2010 income tax    Mail. 2010 income tax You can send your order for forms, instructions, and publications to the address below. 2010 income tax You should receive a response within 10 business days after your request is received. 2010 income tax Internal Revenue Service 1201 N. 2010 income tax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2010 income tax The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 income tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 income tax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2010 income tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2010 income tax You face (or your business is facing) an immediate threat of adverse action. 2010 income tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 income tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2010 income tax Here's why we can help: TAS is an independent organization within the IRS. 2010 income tax Our advocates know how to work with the IRS. 2010 income tax Our services are free and tailored to meet your needs. 2010 income tax We have offices in every state, the District of Columbia, and Puerto Rico. 2010 income tax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2010 income tax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 income tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2010 income tax Low Income Taxpayer Clinics (LITCs). 2010 income tax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2010 income tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 income tax Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 income tax Prev  Up  Next   Home   More Online Publications
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Tax Information for Benefits Practitioner

Employee Plans FY 2012 Annual Report and FY 2013 Workplan
Highlights of recent and upcoming guidance, examination projects and outreach efforts.

Plan Language Resources
LRMs, alert guidelines, cumulative lists, etc.

Determination, Opinion and Advisory Letters
Update your retirement plan, apply for and check the status of your determination letter

Examinations
Audit process guide and compliance check letters

Outreach & Educational Services
Phone forums, nationwide tax forums and educational services

Abusive Tax Transactions
Retirement tax shelters requiring special disclosure

Non-Bank Trustees
Approved non-bank trustees and application procedures for prospective trustees

Retirement & Savings Initiatives
Expanded opportunities for retirement savings.

Additional Resources for Benefits Practitioners
About Employee Plans, contact information, videos and more

Page Last Reviewed or Updated: 28-Mar-2014

The 2010 Income Tax

2010 income tax Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. 2010 income tax Tax questions. 2010 income tax Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. 2010 income tax irs. 2010 income tax gov/pub544. 2010 income tax What's New Direct reporting on Schedule D. 2010 income tax   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. 2010 income tax If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. 2010 income tax For additional information, see Schedule D and Form 8949 in chapter 4. 2010 income tax Tax rate on net capital gain and qualified dividends. 2010 income tax   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 2010 income tax See Capital Gains Tax Rates in chapter 4. 2010 income tax Important Reminders Dispositions of U. 2010 income tax S. 2010 income tax real property interests by foreign persons. 2010 income tax  If you are a foreign person or firm and you sell or otherwise dispose of a U. 2010 income tax S. 2010 income tax real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). 2010 income tax Corporations, partnerships, trusts, and estates also may have to withhold on certain U. 2010 income tax S. 2010 income tax real property interests they distribute to you. 2010 income tax You must report these dispositions and distributions and any income tax withheld on your U. 2010 income tax S. 2010 income tax income tax return. 2010 income tax For more information on dispositions of U. 2010 income tax S. 2010 income tax real property interests, see Publication 519, U. 2010 income tax S. 2010 income tax Tax Guide for Aliens. 2010 income tax Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2010 income tax Foreign source income. 2010 income tax  If you are a U. 2010 income tax S. 2010 income tax citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. 2010 income tax S. 2010 income tax law. 2010 income tax This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. 2010 income tax Photographs of missing children. 2010 income tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 income tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 income tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 income tax Introduction You dispose of property when any of the following occurs. 2010 income tax You sell property. 2010 income tax You exchange property for other property. 2010 income tax Your property is condemned or disposed of under threat of condemnation. 2010 income tax Your property is repossessed. 2010 income tax You abandon property. 2010 income tax You give property away. 2010 income tax This publication explains the tax rules that apply when you dispose of property. 2010 income tax It discusses the following topics. 2010 income tax How to figure a gain or loss. 2010 income tax Whether your gain or loss is ordinary or capital. 2010 income tax How to treat your gain or loss when you dispose of business property. 2010 income tax How to report a gain or loss. 2010 income tax This publication also explains whether your gain is taxable or your loss is deductible. 2010 income tax This publication does not discuss certain transactions covered in other IRS publications. 2010 income tax These include the following. 2010 income tax Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. 2010 income tax See chapter 4 of Publication 550, Investment Income and Expenses. 2010 income tax Sale of your main home. 2010 income tax See Publication 523, Selling Your Home. 2010 income tax Installment sales. 2010 income tax See Publication 537, Installment Sales. 2010 income tax Transfers of property at death. 2010 income tax See Publication 559, Survivors, Executors, and Administrators. 2010 income tax Forms to file. 2010 income tax   When you dispose of property, you usually will have to file one or more of the following forms. 2010 income tax Schedule D, Capital Gains and Losses. 2010 income tax Form 4797, Sales of Business Property. 2010 income tax Form 8824, Like-Kind Exchanges. 2010 income tax Form 8949, Sales and Other Dispositions of Capital Assets. 2010 income tax    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. 2010 income tax However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. 2010 income tax Comments and suggestions. 2010 income tax   We welcome your comments about this publication and your suggestions for future editions. 2010 income tax   You can send your comments to the following address. 2010 income tax Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 income tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 income tax You can also send us comments from www. 2010 income tax irs. 2010 income tax gov/formspubs/. 2010 income tax Click on “More Information ” and then on “Give us feedback. 2010 income tax ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 income tax Ordering forms and publications. 2010 income tax   Visit www. 2010 income tax irs. 2010 income tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 income tax Internal Revenue Service 1201 N. 2010 income tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 income tax   If you have a tax question, check the information available on IRS. 2010 income tax gov or call 1-800-829-1040. 2010 income tax We cannot answer tax questions sent to either of the above addresses. 2010 income tax Prev  Up  Next   Home   More Online Publications