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2013 Irs Form 1040 Ez

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2013 Irs Form 1040 Ez

2013 irs form 1040 ez Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2013 irs form 1040 ez Tax questions. 2013 irs form 1040 ez Useful Items - You may want to see: What's New Simplified method for business use of home deduction. 2013 irs form 1040 ez  The IRS now provides a simplified method to determine your expenses for business use of your home. 2013 irs form 1040 ez For more information, see the Instructions for Schedule C (Form 1040). 2013 irs form 1040 ez Reminders Future developments. 2013 irs form 1040 ez  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. 2013 irs form 1040 ez irs. 2013 irs form 1040 ez gov/pub530. 2013 irs form 1040 ez Residential energy credits. 2013 irs form 1040 ez  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. 2013 irs form 1040 ez See Form 5695, Residential Energy Credits, for more information. 2013 irs form 1040 ez Home Affordable Modification Program (HAMP). 2013 irs form 1040 ez  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. 2013 irs form 1040 ez Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2013 irs form 1040 ez  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. 2013 irs form 1040 ez For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. 2013 irs form 1040 ez Mortgage debt forgiveness. 2013 irs form 1040 ez  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. 2013 irs form 1040 ez You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. 2013 irs form 1040 ez See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. 2013 irs form 1040 ez Repayment of first-time homebuyer credit. 2013 irs form 1040 ez  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. 2013 irs form 1040 ez If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. 2013 irs form 1040 ez See Form 5405 and its instructions for details and for exceptions to the repayment rule. 2013 irs form 1040 ez Photographs of missing children. 2013 irs form 1040 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2013 irs form 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2013 irs form 1040 ez 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. 2013 irs form 1040 ez Introduction This publication provides tax information for homeowners. 2013 irs form 1040 ez Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. 2013 irs form 1040 ez The following topics are explained. 2013 irs form 1040 ez How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. 2013 irs form 1040 ez What you can and cannot deduct on your tax return. 2013 irs form 1040 ez The tax credit you can claim if you received a mortgage credit certificate when you bought your home. 2013 irs form 1040 ez Why you should keep track of adjustments to the basis of your home. 2013 irs form 1040 ez (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. 2013 irs form 1040 ez ) What records you should keep as proof of the basis and adjusted basis. 2013 irs form 1040 ez Comments and suggestions. 2013 irs form 1040 ez   We welcome your comments about this publication and your suggestions for future editions. 2013 irs form 1040 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2013 irs form 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2013 irs form 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2013 irs form 1040 ez   You can send your comments from www. 2013 irs form 1040 ez irs. 2013 irs form 1040 ez gov/formspubs/. 2013 irs form 1040 ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2013 irs form 1040 ez   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. 2013 irs form 1040 ez Ordering forms and publications. 2013 irs form 1040 ez   Visit www. 2013 irs form 1040 ez irs. 2013 irs form 1040 ez 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. 2013 irs form 1040 ez Internal Revenue Service 1201 N. 2013 irs form 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2013 irs form 1040 ez   If you have a tax question, check the information available on IRS. 2013 irs form 1040 ez gov or call 1-800-829-1040. 2013 irs form 1040 ez We cannot answer tax questions sent to either of the above addresses. 2013 irs form 1040 ez Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. 2013 irs form 1040 ez Prev  Up  Next   Home   More Online Publications
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IRS Alerta sobre Nueva Estafa de “Phishing” Que Falsamente Alega Venir del Servicio del Defensor del Contribuyente

Video de YouTube del IRS : 
Consejo Tributario: Phishing-Malware

IR-2014-39SP, 28 de marzo de 2014

WASHINGTON — El Servicio de Impuestos Internos (IRS) alertó hoy al público de una nueva estafa por correo electrónico que pesca información usando la práctica conocida como "phishing".  Los correos electrónicos parecen provenir del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés), e incluyen números de casos ficticios.

Los emails falsos pudieran incluir el siguiente mensaje: Su ingreso reportado del 2013 ha sido seleccionado para una revisión debido a un error del procesamiento de documentos. Su caso ha sido referido al Servicio del Defensor del Contribuyente para asistencia con su resolución. Para evitar demoras en el procesamiento de su presentación del 2013, contacte al Servicio del Defensor del Contribuyente para asistencia con la resolución.

Al destinatario se le indica que haga clic en enlaces que supuestamente proveen información sobre el "defensor" asignado al caso o donde se les permite "revisar el ingreso reportado". Los enlaces conllevan a páginas web que solicitan información personal.

Los contribuyentes que reciben estos mensajes no deben responder al correo electrónico ni hacer clic en los enlaces. Sin embargo, deben reenviar las estafas por correo electrónico a phishing@irs.gov. Para más información, visite la página del IRS acerca de Phishing.

El Servicio del Defensor del Contribuyente es una organización legítima del IRS que ayuda a los contribuyentes a resolver asuntos de impuestos federales que no han sido resueltos mediante los canales normales de la agencia.  El IRS, incluyendo al Servicio del Defensor al Contribuyente no inicia contacto con los contribuyentes a través de correo electrónico, textos, ni mediante ningún tipo de red social.

‪Para más información acerca de estafas a las que estar alerta vea la lista de la “Docena Sucia” en IRS.gov.

Page Last Reviewed or Updated: 28-Mar-2014

The 2013 Irs Form 1040 Ez

2013 irs form 1040 ez 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. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Appendix A Please click here for the text description of the image. 2013 irs form 1040 ez Table A-1 and A-2 Please click here for the text description of the image. 2013 irs form 1040 ez Table A-3 and A-4 Please click here for the text description of the image. 2013 irs form 1040 ez Table A-5 and A-6 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-7 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-8 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-8 (continued) This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-9 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-9 (continued) This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-10 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A–10 (continued) This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-11 Please click here for the text description of the image. 2013 irs form 1040 ez Table A-11 (continued) This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-12 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-12 (continued) This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-13, A-14 and A-14 (continued. 2013 irs form 1040 ez 1) Please click here for the text description of the image. 2013 irs form 1040 ez Table A-14 (continued. 2013 irs form 1040 ez 2) Please click here for the text description of the image. 2013 irs form 1040 ez Table A-15 Please click here for the text description of the image. 2013 irs form 1040 ez Table A-15 (continued) Please click here for the text description of the image. 2013 irs form 1040 ez Table A-16 Please click here for the text description of the image. 2013 irs form 1040 ez Table A-16 (continued) This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-17 Please click here for the text description of the image. 2013 irs form 1040 ez Table A-17 (continued) Please click here for the text description of the image. 2013 irs form 1040 ez Table A-18 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-18 (continued) This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table A-19 and Table A-20 Please click here for the text description of the image. 2013 irs form 1040 ez Quality Indian Reservation Property Tables Please click here for the text description of the image. 2013 irs form 1040 ez 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. 2013 irs form 1040 ez The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. 2013 irs form 1040 ez It is shown as Table B-1. 2013 irs form 1040 ez The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. 2013 irs form 1040 ez It is shown as Table B-2. 2013 irs form 1040 ez How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. 2013 irs form 1040 ez Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. 2013 irs form 1040 ez 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. 2013 irs form 1040 ez Use the tables in the order shown below to determine the recovery period of your depreciable property. 2013 irs form 1040 ez Table B-1. 2013 irs form 1040 ez   Check Table B-1 for a description of the property. 2013 irs form 1040 ez If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. 2013 irs form 1040 ez 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. 2013 irs form 1040 ez If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. 2013 irs form 1040 ez 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. 2013 irs form 1040 ez Tax-exempt use property subject to a lease. 2013 irs form 1040 ez   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). 2013 irs form 1040 ez Table B-2. 2013 irs form 1040 ez   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. 2013 irs form 1040 ez Property not in either table. 2013 irs form 1040 ez   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. 2013 irs form 1040 ez This property generally has a recovery period of 7 years for GDS or 12 years for ADS. 2013 irs form 1040 ez 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. 2013 irs form 1040 ez Residential rental property and nonresidential real property (also see Appendix A, Chart 2). 2013 irs form 1040 ez Qualified rent-to-own property. 2013 irs form 1040 ez A motorsport entertainment complex placed in service before January 1, 2014. 2013 irs form 1040 ez Any retail motor fuels outlet. 2013 irs form 1040 ez Any qualified leasehold improvement property placed in service before January 1, 2014. 2013 irs form 1040 ez Any qualified restaurant property placed in service before January 1, 2014. 2013 irs form 1040 ez Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. 2013 irs form 1040 ez Any water utility property. 2013 irs form 1040 ez 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. 2013 irs form 1040 ez Natural gas gathering and distribution lines placed in service after April 11, 2005. 2013 irs form 1040 ez Example 1. 2013 irs form 1040 ez Richard Green is a paper manufacturer. 2013 irs form 1040 ez During the year, he made substantial improvements to the land on which his paper plant is located. 2013 irs form 1040 ez He checks Table B-1 and finds land improvements under asset class 00. 2013 irs form 1040 ez 3. 2013 irs form 1040 ez He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. 2013 irs form 1040 ez 1, Manufacture of Pulp and Paper. 2013 irs form 1040 ez He uses the recovery period under this asset class because it specifically includes land improvements. 2013 irs form 1040 ez The land improvements have a 13-year class life and a 7-year recovery period for GDS. 2013 irs form 1040 ez If he elects to use ADS, the recovery period is 13 years. 2013 irs form 1040 ez If Richard only looked at Table B-1, he would select asset class 00. 2013 irs form 1040 ez 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. 2013 irs form 1040 ez Example 2. 2013 irs form 1040 ez Sam Plower produces rubber products. 2013 irs form 1040 ez During the year, he made substantial improvements to the land on which his rubber plant is located. 2013 irs form 1040 ez He checks Table B-1 and finds land improvements under asset class 00. 2013 irs form 1040 ez 3. 2013 irs form 1040 ez He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. 2013 irs form 1040 ez 1, Manufacture of Rubber Products. 2013 irs form 1040 ez Reading the headings and descriptions under asset class 30. 2013 irs form 1040 ez 1, Sam finds that it does not include land improvements. 2013 irs form 1040 ez Therefore, Sam uses the recovery period under asset class 00. 2013 irs form 1040 ez 3. 2013 irs form 1040 ez The land improvements have a 20-year class life and a 15-year recovery period for GDS. 2013 irs form 1040 ez If he elects to use ADS, the recovery period is 20 years. 2013 irs form 1040 ez Example 3. 2013 irs form 1040 ez Pam Martin owns a retail clothing store. 2013 irs form 1040 ez During the year, she purchased a desk and a cash register for use in her business. 2013 irs form 1040 ez She checks Table B-1 and finds office furniture under asset class 00. 2013 irs form 1040 ez 11. 2013 irs form 1040 ez Cash registers are not listed in any of the asset classes in Table B-1. 2013 irs form 1040 ez She then checks Table B-2 and finds her activity, retail store, under asset class 57. 2013 irs form 1040 ez 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. 2013 irs form 1040 ez This asset class does not specifically list office furniture or a cash register. 2013 irs form 1040 ez She looks back at Table B-1 and uses asset class 00. 2013 irs form 1040 ez 11 for the desk. 2013 irs form 1040 ez The desk has a 10-year class life and a 7-year recovery period for GDS. 2013 irs form 1040 ez If she elects to use ADS, the recovery period is 10 years. 2013 irs form 1040 ez For the cash register, she uses asset class 57. 2013 irs form 1040 ez 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. 2013 irs form 1040 ez The cash register has a 9-year class life and a 5-year recovery period for GDS. 2013 irs form 1040 ez If she elects to use the ADS method, the recovery period is 9 years. 2013 irs form 1040 ez This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table B-1 Please click here for the text description of the image. 2013 irs form 1040 ez Table B-2 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table B-2 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table B-2 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table B-2 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table B-2 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table B-2 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table B-2 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table B-2 This image is too large to be displayed in the current screen. 2013 irs form 1040 ez Please click the link to view the image. 2013 irs form 1040 ez Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications