Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2010 Tax Return

H&r Block Sign In2011 1040Filing ExtensionEfile State Tax ReturnIrs Form 1040How To File 2010 Tax Returns1040sFree Federal Tax ReturnFile 1040x TurbotaxState Income Tax Forms 2012Irs 2012 Tax FormPrepare 1040x OnlineFree State And Federal Tax Filing For Low IncomeHow To Amend A 2012 Tax ReturnW2 Book For 1040ezIrs Income Tax Forms 20101040ez Instructions 20111040ez Free FilingWww 1040ezForm 1040xFill Out 1040x Form OnlineTurbotax Military Discount 2012Federal Tax Return Forms1040ez20132011 Tax Deductions1040x Amended Tax FormHow Do You File An Amended Federal Tax ReturnAmending 2012 Federal Tax ReturnHow To File Back TaxesFree 2011 TaxesFile Tax Extension For 2011Irs Free Tax FilingFile An Extension OnlineTaxTax 1040xFederal Tax Return AmendmentH & R Block Online TaxesIrs Gov Freefile2010 Form 1040Irs Amended Return Form

2010 Tax Return

2010 tax return 17. 2010 tax return   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 2010 tax return Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2010 tax return Free help with your tax return. 2010 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2010 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2010 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2010 tax return 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 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2010 tax return To find the nearest VITA or TCE site, visit IRS. 2010 tax return gov or call 1-800-906-9887. 2010 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 tax return aarp. 2010 tax return org/money/taxaide or call 1-888-227-7669. 2010 tax return   For more information on these programs, go to IRS. 2010 tax return gov and enter “VITA” in the search box. 2010 tax return Internet. 2010 tax return IRS. 2010 tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2010 tax return Apply for an Employer Identification Number (EIN). 2010 tax return Go to IRS. 2010 tax return gov and enter Apply for an EIN in the search box. 2010 tax return Request an Electronic Filing PIN by going to IRS. 2010 tax return gov and entering Electronic Filing PIN in the search box. 2010 tax return Download forms, instructions, and publications, including some accessible versions. 2010 tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2010 tax return gov or IRS2Go. 2010 tax return Tax return and tax account transcripts are generally available for the current year and past three years. 2010 tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2010 tax return gov or IRS2Go. 2010 tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2010 tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2010 tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2010 tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2010 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2010 tax return gov. 2010 tax return Low-to-moderate income, elderly, persons 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 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2010 tax return AARP offers the Tax-Aide counseling program as part of the TCE program. 2010 tax return Visit AARP's website to find the nearest Tax-Aide location. 2010 tax return Research your tax questions. 2010 tax return Search publications and instructions by topic or keyword. 2010 tax return Read the Internal Revenue Code, regulations, or other official guidance. 2010 tax return Read Internal Revenue Bulletins. 2010 tax return Sign up to receive local and national tax news by email. 2010 tax return Phone. 2010 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 tax return   Call the Business and Specialty Tax line for questions at 1-800-829-4933. 2010 tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2010 tax return Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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 tax return Call to locate the nearest volunteer help site, 1-800-906-9887. 2010 tax return Low-to-moderate income, elderly, persons 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 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax return Most VITA and TCE sites offer free electronic filing. 2010 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 tax return Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2010 tax return You should receive your order within 10 business days. 2010 tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2010 tax return Follow the prompts to provide your Employer Identification Number, street address and ZIP code. 2010 tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2010 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2010 tax return gsa. 2010 tax return gov/fedrelay. 2010 tax return Walk-in. 2010 tax return You can find a selection of forms, publications and services — in-person, face-to-face. 2010 tax return   Products. 2010 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 tax return Services. 2010 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. 2010 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2010 tax return No appointment is necessary—just walk in. 2010 tax return Before visiting, check www. 2010 tax return irs. 2010 tax return gov/localcontacts for hours of operation and services provided. 2010 tax return Mail. 2010 tax return You can send your order for forms, instructions, and publications to the address below. 2010 tax return You should 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 The Taxpayer Advocate Service Is Here to Help You. 2010 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2010 tax return 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 tax return You face (or your business is facing) an immediate threat of adverse action. 2010 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 tax return   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 tax return Here's why we can help: TAS is an independent organization within the IRS. 2010 tax return Our advocates know how to work with the IRS. 2010 tax return Our services are free and tailored to meet your needs. 2010 tax return We have offices in every state, the District of Columbia, and Puerto Rico. 2010 tax return 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 www. 2010 tax return irs. 2010 tax return gov/advocate, or call us toll-free at 1-877-777-4778. 2010 tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2010 tax return irs. 2010 tax return gov/sams. 2010 tax return Low Income Taxpayer Clinics. 2010 tax return   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 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 tax return Visit www. 2010 tax return TaxpayerAdvocate. 2010 tax return irs. 2010 tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 tax return Small Business and Self-Employed Tax Center. 2010 tax return This online guide is a must for every small business owner or any taxpayer about to start a business. 2010 tax return  The information is updated during the year. 2010 tax return Visit www. 2010 tax return irs. 2010 tax return gov/Businesses/Small-Businesses-&-Self-Employed. 2010 tax return Prev  Up  Next   Home   More Online Publications
Español

Verify U.S. Federal Government Social Media Accounts

If you're looking for developer-friendly access to data from this tool, see the Social Media Registry API Documentation.

The 2010 Tax Return

2010 tax return Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Appendix A Please click here for the text description of the image. 2010 tax return Table A-1 and A-2 Please click here for the text description of the image. 2010 tax return Table A-3 and A-4 Please click here for the text description of the image. 2010 tax return Table A-5 and A-6 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-7 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-8 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-8 (continued) This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-9 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-9 (continued) This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-10 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A–10 (continued) This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-11 Please click here for the text description of the image. 2010 tax return Table A-11 (continued) This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-12 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-12 (continued) This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-13, A-14 and A-14 (continued. 2010 tax return 1) Please click here for the text description of the image. 2010 tax return Table A-14 (continued. 2010 tax return 2) Please click here for the text description of the image. 2010 tax return Table A-15 Please click here for the text description of the image. 2010 tax return Table A-15 (continued) Please click here for the text description of the image. 2010 tax return Table A-16 Please click here for the text description of the image. 2010 tax return Table A-16 (continued) This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-17 Please click here for the text description of the image. 2010 tax return Table A-17 (continued) Please click here for the text description of the image. 2010 tax return Table A-18 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-18 (continued) This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table A-19 and Table A-20 Please click here for the text description of the image. 2010 tax return Quality Indian Reservation Property Tables Please click here for the text description of the image. 2010 tax return Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. 2010 tax return The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. 2010 tax return It is shown as Table B-1. 2010 tax return The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. 2010 tax return It is shown as Table B-2. 2010 tax return How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. 2010 tax return Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. 2010 tax return However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. 2010 tax return Use the tables in the order shown below to determine the recovery period of your depreciable property. 2010 tax return Table B-1. 2010 tax return   Check Table B-1 for a description of the property. 2010 tax return If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. 2010 tax return If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. 2010 tax return If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. 2010 tax return If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. 2010 tax return Tax-exempt use property subject to a lease. 2010 tax return   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). 2010 tax return Table B-2. 2010 tax return   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. 2010 tax return Property not in either table. 2010 tax return   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. 2010 tax return This property generally has a recovery period of 7 years for GDS or 12 years for ADS. 2010 tax return See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. 2010 tax return Residential rental property and nonresidential real property (also see Appendix A, Chart 2). 2010 tax return Qualified rent-to-own property. 2010 tax return A motorsport entertainment complex placed in service before January 1, 2014. 2010 tax return Any retail motor fuels outlet. 2010 tax return Any qualified leasehold improvement property placed in service before January 1, 2014. 2010 tax return Any qualified restaurant property placed in service before January 1, 2014. 2010 tax return Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. 2010 tax return Any water utility property. 2010 tax return Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. 2010 tax return Natural gas gathering and distribution lines placed in service after April 11, 2005. 2010 tax return Example 1. 2010 tax return Richard Green is a paper manufacturer. 2010 tax return During the year, he made substantial improvements to the land on which his paper plant is located. 2010 tax return He checks Table B-1 and finds land improvements under asset class 00. 2010 tax return 3. 2010 tax return He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. 2010 tax return 1, Manufacture of Pulp and Paper. 2010 tax return He uses the recovery period under this asset class because it specifically includes land improvements. 2010 tax return The land improvements have a 13-year class life and a 7-year recovery period for GDS. 2010 tax return If he elects to use ADS, the recovery period is 13 years. 2010 tax return If Richard only looked at Table B-1, he would select asset class 00. 2010 tax return 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. 2010 tax return Example 2. 2010 tax return Sam Plower produces rubber products. 2010 tax return During the year, he made substantial improvements to the land on which his rubber plant is located. 2010 tax return He checks Table B-1 and finds land improvements under asset class 00. 2010 tax return 3. 2010 tax return He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. 2010 tax return 1, Manufacture of Rubber Products. 2010 tax return Reading the headings and descriptions under asset class 30. 2010 tax return 1, Sam finds that it does not include land improvements. 2010 tax return Therefore, Sam uses the recovery period under asset class 00. 2010 tax return 3. 2010 tax return The land improvements have a 20-year class life and a 15-year recovery period for GDS. 2010 tax return If he elects to use ADS, the recovery period is 20 years. 2010 tax return Example 3. 2010 tax return Pam Martin owns a retail clothing store. 2010 tax return During the year, she purchased a desk and a cash register for use in her business. 2010 tax return She checks Table B-1 and finds office furniture under asset class 00. 2010 tax return 11. 2010 tax return Cash registers are not listed in any of the asset classes in Table B-1. 2010 tax return She then checks Table B-2 and finds her activity, retail store, under asset class 57. 2010 tax return 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. 2010 tax return This asset class does not specifically list office furniture or a cash register. 2010 tax return She looks back at Table B-1 and uses asset class 00. 2010 tax return 11 for the desk. 2010 tax return The desk has a 10-year class life and a 7-year recovery period for GDS. 2010 tax return If she elects to use ADS, the recovery period is 10 years. 2010 tax return For the cash register, she uses asset class 57. 2010 tax return 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. 2010 tax return The cash register has a 9-year class life and a 5-year recovery period for GDS. 2010 tax return If she elects to use the ADS method, the recovery period is 9 years. 2010 tax return This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table B-1 Please click here for the text description of the image. 2010 tax return Table B-2 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table B-2 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table B-2 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table B-2 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table B-2 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table B-2 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table B-2 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table B-2 This image is too large to be displayed in the current screen. 2010 tax return Please click the link to view the image. 2010 tax return Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications