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Amendment Tax

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Amendment Tax

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

Amendment tax 17. Amendment tax   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Amendment tax 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. Amendment tax Free help with your tax return. Amendment tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amendment tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amendment tax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amendment 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. Amendment tax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amendment tax To find the nearest VITA or TCE site, visit IRS. Amendment tax gov or call 1-800-906-9887. Amendment tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amendment tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amendment tax aarp. Amendment tax org/money/taxaide or call 1-888-227-7669. Amendment tax   For more information on these programs, go to IRS. Amendment tax gov and enter “VITA” in the search box. Amendment tax Internet. Amendment tax IRS. Amendment tax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amendment tax Apply for an Employer Identification Number (EIN). Amendment tax Go to IRS. Amendment tax gov and enter Apply for an EIN in the search box. Amendment tax Request an Electronic Filing PIN by going to IRS. Amendment tax gov and entering Electronic Filing PIN in the search box. Amendment tax Download forms, instructions, and publications, including some accessible versions. Amendment tax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amendment tax gov or IRS2Go. Amendment tax Tax return and tax account transcripts are generally available for the current year and past three years. Amendment tax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amendment tax gov or IRS2Go. Amendment tax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amendment tax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amendment tax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amendment tax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amendment tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amendment tax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amendment tax gov. Amendment tax 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. Amendment tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amendment tax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amendment tax AARP offers the Tax-Aide counseling program as part of the TCE program. Amendment tax Visit AARP's website to find the nearest Tax-Aide location. Amendment tax Research your tax questions. Amendment tax Search publications and instructions by topic or keyword. Amendment tax Read the Internal Revenue Code, regulations, or other official guidance. Amendment tax Read Internal Revenue Bulletins. Amendment tax Sign up to receive local and national tax news by email. Amendment tax Phone. Amendment tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amendment tax   Call the Business and Specialty Tax line for questions at 1-800-829-4933. Amendment tax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amendment tax 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. Amendment tax Call to locate the nearest volunteer help site, 1-800-906-9887. Amendment tax 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. Amendment tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amendment tax Most VITA and TCE sites offer free electronic filing. Amendment tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amendment tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amendment tax 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). Amendment tax You should receive your order within 10 business days. Amendment tax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amendment tax Follow the prompts to provide your Employer Identification Number, street address and ZIP code. Amendment tax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amendment tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amendment tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amendment tax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amendment tax gsa. Amendment tax gov/fedrelay. Amendment tax Walk-in. Amendment tax You can find a selection of forms, publications and services — in-person, face-to-face. Amendment tax   Products. Amendment tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amendment tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amendment tax Services. Amendment tax You can walk in to your local TAC most business days for personal, face-to-face tax help. Amendment tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amendment tax 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. Amendment tax No appointment is necessary—just walk in. Amendment tax Before visiting, check www. Amendment tax irs. Amendment tax gov/localcontacts for hours of operation and services provided. Amendment tax Mail. Amendment tax You can send your order for forms, instructions, and publications to the address below. Amendment tax You should receive a response within 10 days after your request is received. Amendment tax  Internal Revenue Service 1201 N. Amendment tax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amendment tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amendment tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amendment tax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amendment 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. Amendment tax You face (or your business is facing) an immediate threat of adverse action. Amendment tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amendment 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. Amendment tax Here's why we can help: TAS is an independent organization within the IRS. Amendment tax Our advocates know how to work with the IRS. Amendment tax Our services are free and tailored to meet your needs. Amendment tax We have offices in every state, the District of Columbia, and Puerto Rico. Amendment 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 www. Amendment tax irs. Amendment tax gov/advocate, or call us toll-free at 1-877-777-4778. Amendment tax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amendment tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amendment tax irs. Amendment tax gov/sams. Amendment tax Low Income Taxpayer Clinics. Amendment 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. Amendment tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amendment tax Visit www. Amendment tax TaxpayerAdvocate. Amendment tax irs. Amendment tax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amendment tax Small Business and Self-Employed Tax Center. Amendment tax This online guide is a must for every small business owner or any taxpayer about to start a business. Amendment tax  The information is updated during the year. Amendment tax Visit www. Amendment tax irs. Amendment tax gov/Businesses/Small-Businesses-&-Self-Employed. Amendment tax Prev  Up  Next   Home   More Online Publications