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2010 Tax Return

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2010 Tax Return

2010 tax return Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 2010 tax return Tax questions. 2010 tax return What's New for 2013 Increased section 179 deduction dollar limits. 2010 tax return  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). 2010 tax return This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. 2010 tax return See Dollar Limits under How Much Can You Deduct in chapter 2. 2010 tax return Depreciation limits on business vehicles. 2010 tax return  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. 2010 tax return The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. 2010 tax return See Maximum Depreciation Deduction in chapter 5. 2010 tax return Special allowance for qualified second generation biofuel plant property. 2010 tax return . 2010 tax return  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. 2010 tax return Election to accelerate minimum tax credits for round 3 extension property. 2010 tax return . 2010 tax return  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. 2010 tax return What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. 2010 tax return  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. 2010 tax return Also, the definition of section 179 property will no longer include certain qualified real property. 2010 tax return Expiration of the 7-year recovery period for motor sports entertainment complexes. 2010 tax return  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. 2010 tax return Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. 2010 tax return  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. 2010 tax return Expiration of the accelerated depreciation for qualified Indian reservation property. 2010 tax return  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. 2010 tax return Expiration of the 3-year recovery period for certain race horses. 2010 tax return  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 2010 tax return Reminders Photographs of missing children. 2010 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax return 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 tax return Introduction Future developments. 2010 tax return   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. 2010 tax return irs. 2010 tax return gov/pub946. 2010 tax return This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). 2010 tax return It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. 2010 tax return The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. 2010 tax return For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. 2010 tax return Definitions. 2010 tax return   Many of the terms used in this publication are defined in the Glossary near the end of the publication. 2010 tax return Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. 2010 tax return Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. 2010 tax return For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. 2010 tax return   We welcome your comments about this publication and your suggestions for future editions. 2010 tax return   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2010 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax return   You can send us comments from www. 2010 tax return irs. 2010 tax return gov/formspubs/. 2010 tax return Select “Comment on Tax Forms and Publications” under “More Information. 2010 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax return Ordering forms and publications. 2010 tax return   Visit www. 2010 tax return irs. 2010 tax return 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 tax return Internal Revenue Service 1201 N. 2010 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax return   If you have a tax question, check the information available on IRS. 2010 tax return gov or call 1-800-829-1040. 2010 tax return We cannot answer tax questions sent to either of the above addresses. 2010 tax return Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Nebraska

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* 
Lincoln  100 Centennial Mall N.
Lincoln, NE 68508 

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

 

Services Provided

(402) 473-4680 
Norfolk  208 N. Fifth St.
Norfolk, NE 68701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(402) 371-1503 
North Platte  300 E. Third St.
North Platte, NE 69101 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be closed 4/28 - 4/30**

 

Services Provided

(308) 532-8810 
Omaha  1616 Capitol Ave.
Omaha, NE 68102 

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

 

Services Provided

(402) 233-7232
Scottsbluff  2001 Broadway 
Scottsbluff, NE 69361 

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

 

Services Provided

(308) 635-3435 

* 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 (402) 233-7272 in Omaha 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
1616 Capitol Avenue
Omaha, NE 68102

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

The 2010 Tax Return

2010 tax return 2. 2010 tax return   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. 2010 tax return Nonelective contributions only. 2010 tax return Elective deferrals and nonelective contributions. 2010 tax return When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). 2010 tax return This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. 2010 tax return Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. 2010 tax return The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). 2010 tax return How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. 2010 tax return Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. 2010 tax return Which limit applies. 2010 tax return   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. 2010 tax return Elective deferrals only. 2010 tax return   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. 2010 tax return Your MAC is the lesser of the two limits. 2010 tax return Nonelective contributions only. 2010 tax return   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. 2010 tax return Your MAC is the limit on annual additions. 2010 tax return Elective deferrals and nonelective contributions. 2010 tax return   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. 2010 tax return Your MAC is the limit on the annual additions. 2010 tax return   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. 2010 tax return Worksheets. 2010 tax return   Worksheets are available in chapter 9 to help you figure your MAC. 2010 tax return When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. 2010 tax return This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. 2010 tax return In some cases, this will allow you to avoid penalties and additional taxes. 2010 tax return See chapter 7. 2010 tax return Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. 2010 tax return If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. 2010 tax return By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. 2010 tax return Prev  Up  Next   Home   More Online Publications