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2012 Free1040x File Online

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2012 Free1040x File Online

2012 free1040x file online 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. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Appendix A Please click here for the text description of the image. 2012 free1040x file online Table A-1 and A-2 Please click here for the text description of the image. 2012 free1040x file online Table A-3 and A-4 Please click here for the text description of the image. 2012 free1040x file online Table A-5 and A-6 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-7 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-8 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-8 (continued) This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-9 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-9 (continued) This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-10 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A–10 (continued) This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-11 Please click here for the text description of the image. 2012 free1040x file online Table A-11 (continued) This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-12 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-12 (continued) This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-13, A-14 and A-14 (continued. 2012 free1040x file online 1) Please click here for the text description of the image. 2012 free1040x file online Table A-14 (continued. 2012 free1040x file online 2) Please click here for the text description of the image. 2012 free1040x file online Table A-15 Please click here for the text description of the image. 2012 free1040x file online Table A-15 (continued) Please click here for the text description of the image. 2012 free1040x file online Table A-16 Please click here for the text description of the image. 2012 free1040x file online Table A-16 (continued) This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-17 Please click here for the text description of the image. 2012 free1040x file online Table A-17 (continued) Please click here for the text description of the image. 2012 free1040x file online Table A-18 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-18 (continued) This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table A-19 and Table A-20 Please click here for the text description of the image. 2012 free1040x file online Quality Indian Reservation Property Tables Please click here for the text description of the image. 2012 free1040x file online 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. 2012 free1040x file online The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. 2012 free1040x file online It is shown as Table B-1. 2012 free1040x file online The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. 2012 free1040x file online It is shown as Table B-2. 2012 free1040x file online How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. 2012 free1040x file online Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. 2012 free1040x file online 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. 2012 free1040x file online Use the tables in the order shown below to determine the recovery period of your depreciable property. 2012 free1040x file online Table B-1. 2012 free1040x file online   Check Table B-1 for a description of the property. 2012 free1040x file online If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. 2012 free1040x file online 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. 2012 free1040x file online If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. 2012 free1040x file online 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. 2012 free1040x file online Tax-exempt use property subject to a lease. 2012 free1040x file online   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). 2012 free1040x file online Table B-2. 2012 free1040x file online   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. 2012 free1040x file online Property not in either table. 2012 free1040x file online   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. 2012 free1040x file online This property generally has a recovery period of 7 years for GDS or 12 years for ADS. 2012 free1040x file online 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. 2012 free1040x file online Residential rental property and nonresidential real property (also see Appendix A, Chart 2). 2012 free1040x file online Qualified rent-to-own property. 2012 free1040x file online A motorsport entertainment complex placed in service before January 1, 2014. 2012 free1040x file online Any retail motor fuels outlet. 2012 free1040x file online Any qualified leasehold improvement property placed in service before January 1, 2014. 2012 free1040x file online Any qualified restaurant property placed in service before January 1, 2014. 2012 free1040x file online Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. 2012 free1040x file online Any water utility property. 2012 free1040x file online 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. 2012 free1040x file online Natural gas gathering and distribution lines placed in service after April 11, 2005. 2012 free1040x file online Example 1. 2012 free1040x file online Richard Green is a paper manufacturer. 2012 free1040x file online During the year, he made substantial improvements to the land on which his paper plant is located. 2012 free1040x file online He checks Table B-1 and finds land improvements under asset class 00. 2012 free1040x file online 3. 2012 free1040x file online He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. 2012 free1040x file online 1, Manufacture of Pulp and Paper. 2012 free1040x file online He uses the recovery period under this asset class because it specifically includes land improvements. 2012 free1040x file online The land improvements have a 13-year class life and a 7-year recovery period for GDS. 2012 free1040x file online If he elects to use ADS, the recovery period is 13 years. 2012 free1040x file online If Richard only looked at Table B-1, he would select asset class 00. 2012 free1040x file online 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. 2012 free1040x file online Example 2. 2012 free1040x file online Sam Plower produces rubber products. 2012 free1040x file online During the year, he made substantial improvements to the land on which his rubber plant is located. 2012 free1040x file online He checks Table B-1 and finds land improvements under asset class 00. 2012 free1040x file online 3. 2012 free1040x file online He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. 2012 free1040x file online 1, Manufacture of Rubber Products. 2012 free1040x file online Reading the headings and descriptions under asset class 30. 2012 free1040x file online 1, Sam finds that it does not include land improvements. 2012 free1040x file online Therefore, Sam uses the recovery period under asset class 00. 2012 free1040x file online 3. 2012 free1040x file online The land improvements have a 20-year class life and a 15-year recovery period for GDS. 2012 free1040x file online If he elects to use ADS, the recovery period is 20 years. 2012 free1040x file online Example 3. 2012 free1040x file online Pam Martin owns a retail clothing store. 2012 free1040x file online During the year, she purchased a desk and a cash register for use in her business. 2012 free1040x file online She checks Table B-1 and finds office furniture under asset class 00. 2012 free1040x file online 11. 2012 free1040x file online Cash registers are not listed in any of the asset classes in Table B-1. 2012 free1040x file online She then checks Table B-2 and finds her activity, retail store, under asset class 57. 2012 free1040x file online 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. 2012 free1040x file online This asset class does not specifically list office furniture or a cash register. 2012 free1040x file online She looks back at Table B-1 and uses asset class 00. 2012 free1040x file online 11 for the desk. 2012 free1040x file online The desk has a 10-year class life and a 7-year recovery period for GDS. 2012 free1040x file online If she elects to use ADS, the recovery period is 10 years. 2012 free1040x file online For the cash register, she uses asset class 57. 2012 free1040x file online 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. 2012 free1040x file online The cash register has a 9-year class life and a 5-year recovery period for GDS. 2012 free1040x file online If she elects to use the ADS method, the recovery period is 9 years. 2012 free1040x file online This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table B-1 Please click here for the text description of the image. 2012 free1040x file online Table B-2 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table B-2 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table B-2 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table B-2 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table B-2 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table B-2 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table B-2 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table B-2 This image is too large to be displayed in the current screen. 2012 free1040x file online Please click the link to view the image. 2012 free1040x file online Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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The 2012 Free1040x File Online

2012 free1040x file online Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 2012 free1040x file online Tax questions. 2012 free1040x file online What's New for 2013 Increased section 179 deduction dollar limits. 2012 free1040x file online  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). 2012 free1040x file online 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. 2012 free1040x file online See Dollar Limits under How Much Can You Deduct in chapter 2. 2012 free1040x file online Depreciation limits on business vehicles. 2012 free1040x file online  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. 2012 free1040x file online 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. 2012 free1040x file online See Maximum Depreciation Deduction in chapter 5. 2012 free1040x file online Special allowance for qualified second generation biofuel plant property. 2012 free1040x file online . 2012 free1040x file online  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. 2012 free1040x file online Election to accelerate minimum tax credits for round 3 extension property. 2012 free1040x file online . 2012 free1040x file online  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. 2012 free1040x file online What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. 2012 free1040x file online  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. 2012 free1040x file online Also, the definition of section 179 property will no longer include certain qualified real property. 2012 free1040x file online Expiration of the 7-year recovery period for motor sports entertainment complexes. 2012 free1040x file online  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. 2012 free1040x file online Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. 2012 free1040x file online  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. 2012 free1040x file online Expiration of the accelerated depreciation for qualified Indian reservation property. 2012 free1040x file online  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. 2012 free1040x file online Expiration of the 3-year recovery period for certain race horses. 2012 free1040x file online  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. 2012 free1040x file online Reminders Photographs of missing children. 2012 free1040x file online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 free1040x file online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 free1040x file online 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. 2012 free1040x file online Introduction Future developments. 2012 free1040x file online   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. 2012 free1040x file online irs. 2012 free1040x file online gov/pub946. 2012 free1040x file online 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)). 2012 free1040x file online 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. 2012 free1040x file online The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. 2012 free1040x file online For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. 2012 free1040x file online Definitions. 2012 free1040x file online   Many of the terms used in this publication are defined in the Glossary near the end of the publication. 2012 free1040x file online Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. 2012 free1040x file online Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. 2012 free1040x file online 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. 2012 free1040x file online   We welcome your comments about this publication and your suggestions for future editions. 2012 free1040x file online   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. 2012 free1040x file online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 free1040x file online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 free1040x file online   You can send us comments from www. 2012 free1040x file online irs. 2012 free1040x file online gov/formspubs/. 2012 free1040x file online Select “Comment on Tax Forms and Publications” under “More Information. 2012 free1040x file online ”   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. 2012 free1040x file online Ordering forms and publications. 2012 free1040x file online   Visit www. 2012 free1040x file online irs. 2012 free1040x file online 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. 2012 free1040x file online Internal Revenue Service 1201 N. 2012 free1040x file online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 free1040x file online   If you have a tax question, check the information available on IRS. 2012 free1040x file online gov or call 1-800-829-1040. 2012 free1040x file online We cannot answer tax questions sent to either of the above addresses. 2012 free1040x file online Prev  Up  Next   Home   More Online Publications