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Back tax help 7. Back tax help   Costs You Can Deduct or Capitalize Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Carrying Charges Research and Experimental CostsProduct. Back tax help Costs not included. Back tax help Intangible Drilling Costs Exploration CostsPartnerships and S corporations. Back tax help Development Costs Circulation Costs Business Start-Up and Organizational Costs Reforestation Costs Retired Asset Removal Costs Barrier Removal CostsOther barrier removals. Back tax help Film and Television Production Costs What's New Film and television productions costs. Back tax help  The election to expense film and television production costs does not apply to productions that begin after December 31, 2013. Back tax help See Film and Television Production Costs , later. Back tax help Introduction This chapter discusses costs you can elect to deduct or capitalize. Back tax help You generally deduct a cost as a current business expense by subtracting it from your income in either the year you incur it or the year you pay it. Back tax help If you capitalize a cost, you may be able to recover it over a period of years through periodic deductions for amortization, depletion, or depreciation. Back tax help When you capitalize a cost, you add it to the basis of property to which it relates. Back tax help A partnership, corporation, estate, or trust makes the election to deduct or capitalize the costs discussed in this chapter except for exploration costs for mineral deposits. Back tax help Each individual partner, shareholder, or beneficiary elects whether to deduct or capitalize exploration costs. Back tax help You may be subject to the alternative minimum tax (AMT) if you deduct research and experimental, intangible drilling, exploration, development, circulation, or business organizational costs. Back tax help For more information on the alternative minimum tax, see the instructions for the following forms. Back tax help Form 6251, Alternative Minimum Tax—Individuals. Back tax help Form 4626, Alternative Minimum Tax—Corporations. Back tax help Topics - This chapter discusses: Carrying charges Research and experimental costs Intangible drilling costs Exploration costs Development costs Circulation costs Qualified disaster expenses Business start-up and organizational costs Reforestation costs Retired asset removal costs Barrier removal costs Film and television production costs Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 3468 Investment Credit 8826 Disabled Access Credit See chapter 12 for information about getting publications and forms. Back tax help Carrying Charges Carrying charges include the taxes and interest you pay to carry or develop real property or to carry, transport, or install personal property. Back tax help Certain carrying charges must be capitalized under the uniform capitalization rules. Back tax help (For information on capitalization of interest, see chapter 4 . Back tax help ) You can elect to capitalize carrying charges not subject to the uniform capitalization rules, but only if they are otherwise deductible. Back tax help You can elect to capitalize carrying charges separately for each project you have and for each type of carrying charge. Back tax help For unimproved and unproductive real property, your election is good for only 1 year. Back tax help You must decide whether to capitalize carrying charges each year the property remains unimproved and unproductive. Back tax help For other real property, your election to capitalize carrying charges remains in effect until construction or development is completed. Back tax help For personal property, your election is effective until the date you install or first use it, whichever is later. Back tax help How to make the election. Back tax help   To make the election to capitalize a carrying charge, attach a statement to your original tax return for the year the election is to be effective indicating which charges you are electing to capitalize. Back tax help However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Back tax help Attach the statement to the amended return and write “Filed pursuant to section 301. Back tax help 9100-2” on the statement. Back tax help File the amended return at the same address you filed the original return. Back tax help Research and Experimental Costs The costs of research and experimentation are generally capital expenses. Back tax help However, you can elect to deduct these costs as a current business expense. Back tax help Your election to deduct these costs is binding for the year it is made and for all later years unless you get IRS approval to make a change. Back tax help If you meet certain requirements, you may elect to defer and amortize research and experimental costs. Back tax help For information on electing to defer and amortize these costs, see Research and Experimental Costs in chapter 8. Back tax help Research and experimental costs defined. Back tax help   Research and experimental costs are reasonable costs you incur in your trade or business for activities intended to provide information that would eliminate uncertainty about the development or improvement of a product. Back tax help Uncertainty exists if the information available to you does not establish how to develop or improve a product or the appropriate design of a product. Back tax help Whether costs qualify as research and experimental costs depends on the nature of the activity to which the costs relate rather than on the nature of the product or improvement being developed or the level of technological advancement. Back tax help      The costs of obtaining a patent, including attorneys' fees paid or incurred in making and perfecting a patent application, are research and experimental costs. Back tax help However, costs paid or incurred to obtain another's patent are not research and experimental costs. Back tax help Product. Back tax help   The term “product” includes any of the following items. Back tax help Formula. Back tax help Invention. Back tax help Patent. Back tax help Pilot model. Back tax help Process. Back tax help Technique. Back tax help Property similar to the items listed above. Back tax help It also includes products used by you in your trade or business or held for sale, lease, or license. Back tax help Costs not included. Back tax help   Research and experimental costs do not include expenses for any of the following activities. Back tax help Advertising or promotions. Back tax help Consumer surveys. Back tax help Efficiency surveys. Back tax help Management studies. Back tax help Quality control testing. Back tax help Research in connection with literary, historical, or similar projects. Back tax help The acquisition of another's patent, model, production, or process. Back tax help When and how to elect. Back tax help   You make the election to deduct research and experimental costs by deducting them on your tax return for the year in which you first pay or incur research and experimental costs. Back tax help If you do not make the election to deduct research and experimental costs in the first year in which you pay or incur the costs, you can deduct the costs in a later year only with approval from the IRS. Back tax help Deducting or Amortizing Research and Experimentation Costs IF you . Back tax help . Back tax help . Back tax help THEN . Back tax help . Back tax help . Back tax help Elect to deduct research and experimental costs as a current business expense Deduct all research and experimental costs in the first year you pay or incur the costs and all later years. Back tax help Do not deduct research and experimental costs as a current business expense If you meet the requirements, amortize them over at least 60 months, starting with the month you first receive an economic benefit from the research. Back tax help See Research and Experimental Costs in chapter 8. Back tax help Research credit. Back tax help   If you pay or incur qualified research expenses, you may be able to take the research credit. Back tax help For more information see Form 6765, Credit for Increasing Research Activities and its instructions. Back tax help Intangible Drilling Costs The costs of developing oil, gas, or geothermal wells are ordinarily capital expenditures. Back tax help You can usually recover them through depreciation or depletion. Back tax help However, you can elect to deduct intangible drilling costs (IDCs) as a current business expense. Back tax help These are certain drilling and development costs for wells in the United States in which you hold an operating or working interest. Back tax help You can deduct only costs for drilling or preparing a well for the production of oil, gas, or geothermal steam or hot water. Back tax help You can elect to deduct only the costs of items with no salvage value. Back tax help These include wages, fuel, repairs, hauling, and supplies related to drilling wells and preparing them for production. Back tax help Your cost for any drilling or development work done by contractors under any form of contract is also an IDC. Back tax help However, see Amounts paid to contractor that must be capitalized , later. Back tax help You can also elect to deduct the cost of drilling exploratory bore holes to determine the location and delineation of offshore hydrocarbon deposits if the shaft is capable of conducting hydrocarbons to the surface on completion. Back tax help It does not matter whether there is any intent to produce hydrocarbons. Back tax help If you do not elect to deduct your IDCs as a current business expense, you can elect to deduct them over the 60-month period beginning with the month they were paid or incurred. Back tax help Amounts paid to contractor that must be capitalized. Back tax help   Amounts paid to a contractor must be capitalized if they are either: Amounts properly allocable to the cost of depreciable property, or Amounts paid only out of production or proceeds from production if these amounts are depletable income to the recipient. Back tax help How to make the election. Back tax help   You elect to deduct IDCs as a current business expense by taking the deduction on your income tax return for the first tax year you have eligible costs. Back tax help No formal statement is required. Back tax help If you file Schedule C (Form 1040), enter these costs under “Other expenses. Back tax help ”   For oil and gas wells, your election is binding for the year it is made and for all later years. Back tax help For geothermal wells, your election can be revoked by the filing of an amended return on which you do not take the deduction. Back tax help You can file the amended return for the year up to the normal time of expiration for filing a claim for credit or refund, generally, within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. Back tax help Energy credit for costs of geothermal wells. Back tax help   If you capitalize the drilling and development costs of geothermal wells that you place in service during the tax year, you may be able to claim a business energy credit. Back tax help See the Instructions for Form 3468 for more information. Back tax help Nonproductive well. Back tax help   If you capitalize your IDCs, you have another option if the well is nonproductive. Back tax help You can deduct the IDCs of the nonproductive well as an ordinary loss. Back tax help You must indicate and clearly state your election on your tax return for the year the well is completed. Back tax help Once made, the election for oil and gas wells is binding for all later years. Back tax help You can revoke your election for a geothermal well by filing an amended return that does not claim the loss. Back tax help Costs incurred outside the United States. Back tax help   You cannot deduct as a current business expense all the IDCs paid or incurred for an oil, gas, or geothermal well located outside the United States. Back tax help However, you can elect to include the costs in the adjusted basis of the well to figure depletion or depreciation. Back tax help If you do not make this election, you can deduct the costs over the 10-year period beginning with the tax year in which you paid or incurred them. Back tax help These rules do not apply to a nonproductive well. Back tax help Exploration Costs The costs of determining the existence, location, extent, or quality of any mineral deposit are ordinarily capital expenditures if the costs lead to the development of a mine. Back tax help You recover these costs through depletion as the mineral is removed from the ground. Back tax help However, you can elect to deduct domestic exploration costs paid or incurred before the beginning of the development stage of the mine (except those for oil and gas wells). Back tax help How to make the election. Back tax help   You elect to deduct exploration costs by taking the deduction on your income tax return, or on an amended income tax return, for the first tax year for which you wish to deduct the costs paid or incurred during the tax year. Back tax help Your return must adequately describe and identify each property or mine, and clearly state how much is being deducted for each one. Back tax help The election applies to the tax year you make this election and all later tax years. Back tax help Partnerships and S corporations. Back tax help   Each partner, not the partnership, elects whether to capitalize or to deduct that partner's share of exploration costs. Back tax help Each shareholder, not the S corporation, elects whether to capitalize or to deduct that shareholder's share of exploration costs. Back tax help Reduced corporate deductions for exploration costs. Back tax help   A corporation (other than an S corporation) can deduct only 70% of its domestic exploration costs. Back tax help It must capitalize the remaining 30% of costs and amortize them over the 60-month period starting with the month the exploration costs are paid or incurred. Back tax help A corporation may also elect to capitalize and amortize mining exploration costs over a 10-year period. Back tax help For more information on this method of amortization, see Internal Revenue Code section 59(e). Back tax help   The 30% the corporation capitalizes cannot be added to its basis in the property to figure cost depletion. Back tax help However, the amount amortized is treated as additional depreciation and is subject to recapture as ordinary income on a disposition of the property. Back tax help See Section 1250 Property under Depreciation Recapture in chapter 3 of Publication 544. Back tax help   These rules also apply to the deduction of development costs by corporations. Back tax help See Development Costs , later. Back tax help Recapture of exploration expenses. Back tax help   When your mine reaches the producing stage, you must recapture any exploration costs you elected to deduct. Back tax help Use either of the following methods. Back tax help Method 1—Include the deducted costs in gross income for the tax year the mine reaches the producing stage. Back tax help Your election must be clearly indicated on the return. Back tax help Increase your adjusted basis in the mine by the amount included in income. Back tax help Generally, you must elect this recapture method by the due date (including extensions) of your return. Back tax help However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Back tax help Make the election on your amended return and write “Filed pursuant to section 301. Back tax help 9100-2” on the form where you are including the income. Back tax help File the amended return at the same address you filed the original return. Back tax help Method 2—Do not claim any depletion deduction for the tax year the mine reaches the producing stage and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. Back tax help   You also must recapture deducted exploration costs if you receive a bonus or royalty from mine property before it reaches the producing stage. Back tax help Do not claim any depletion deduction for the tax year you receive the bonus or royalty and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. Back tax help   Generally, if you dispose of the mine before you have fully recaptured the exploration costs you deducted, recapture the balance by treating all or part of your gain as ordinary income. Back tax help Under these circumstances, you generally treat as ordinary income all of your gain if it is less than your adjusted exploration costs with respect to the mine. Back tax help If your gain is more than your adjusted exploration costs, treat as ordinary income only a part of your gain, up to the amount of your adjusted exploration costs. Back tax help Foreign exploration costs. Back tax help   If you pay or incur exploration costs for a mine or other natural deposit located outside the United States, you cannot deduct all the costs in the current year. Back tax help You can elect to include the costs (other than for an oil, gas, or geothermal well) in the adjusted basis of the mineral property to figure cost depletion. Back tax help (Cost depletion is discussed in chapter 9 . Back tax help ) If you do not make this election, you must deduct the costs over the 10-year period beginning with the tax year in which you pay or incur them. Back tax help These rules also apply to foreign development costs. Back tax help Development Costs You can deduct costs paid or incurred during the tax year for developing a mine or any other natural deposit (other than an oil or gas well) located in the United States. Back tax help These costs must be paid or incurred after the discovery of ores or minerals in commercially marketable quantities. Back tax help Development costs also include depreciation on improvements used in the development of ores or minerals and costs incurred for you by a contractor. Back tax help Development costs do not include the costs for the acquisition or improvement of depreciable property. Back tax help Instead of deducting development costs in the year paid or incurred, you can elect to treat the cost as deferred expenses and deduct them ratably as the units of produced ores or minerals benefited by the expenses are sold. Back tax help This election applies each tax year to expenses paid or incurred in that year. Back tax help Once made, the election is binding for the year and cannot be revoked for any reason. Back tax help How to make the election. Back tax help   The election to deduct development costs ratably as the ores or minerals are sold must be made for each mine or other natural deposit by a clear indication on your return or by a statement filed with the IRS office where you file your return. Back tax help Generally, you must make the election by the due date of the return (including extensions). Back tax help However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Back tax help Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Back tax help 9100-2. Back tax help ” File the amended return at the same address you filed the original return. Back tax help Foreign development costs. Back tax help   The rules discussed earlier for foreign exploration costs apply to foreign development costs. Back tax help Reduced corporate deductions for development costs. Back tax help   The rules discussed earlier for reduced corporate deductions for exploration costs also apply to corporate deductions for development costs. Back tax help Circulation Costs A publisher can deduct as a current business expense the costs of establishing, maintaining, or increasing the circulation of a newspaper, magazine, or other periodical. Back tax help For example, a publisher can deduct the cost of hiring extra employees for a limited time to get new subscriptions through telephone calls. Back tax help Circulation costs are deductible even if they normally would be capitalized. Back tax help This rule does not apply to the following costs that must be capitalized. Back tax help The purchase of land or depreciable property. Back tax help The acquisition of circulation through the purchase of any part of the business of another publisher of a newspaper, magazine, or other periodical, including the purchase of another publisher's list of subscribers. Back tax help Other treatment of circulation costs. Back tax help   If you do not want to deduct circulation costs as a current business expense, you can elect one of the following ways to recover these costs. Back tax help Capitalize all circulation costs that are properly chargeable to a capital account (see chapter 1 ). Back tax help Amortize circulation costs over the 3-year period beginning with the tax year they were paid or incurred. Back tax help How to make the election. Back tax help   You elect to capitalize circulation costs by attaching a statement to your return for the first tax year the election applies. Back tax help Your election is binding for the year it is made and for all later years, unless you get IRS approval to revoke it. Back tax help Business Start-Up and Organizational Costs Business start-up and organizational costs are generally capital expenditures. Back tax help However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. Back tax help The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Back tax help Any remaining costs must be amortized. Back tax help For information about amortizing start-up and organizational costs, see chapter 8 . Back tax help Start-up costs include any amounts paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition of an active trade or business. Back tax help Organizational costs include the costs of creating a corporation. Back tax help For more information on start-up and organizational costs, see chapter 8 . Back tax help How to make the election. Back tax help   You elect to deduct the start-up or organizational costs by claiming the deduction on your income tax return (filed by the due date including extensions) for the tax year in which the active trade or business begins. Back tax help However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Back tax help Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Back tax help 9100-2. Back tax help ” File the amended return at the same address you filed the original return. Back tax help The election applies when computing taxable income for the current tax year and all subsequent years. Back tax help Reforestation Costs Reforestation costs are generally capital expenditures. Back tax help However, you can elect to deduct up to $10,000 ($5,000 if married filing separately; $0 for a trust) of qualifying reforestation costs paid or incurred after October 22, 2004, for each qualified timber property. Back tax help The remaining costs can be amortized over an 84-month period. Back tax help For information about amortizing reforestation costs, see chapter 8 . Back tax help Qualifying reforestation costs are the direct costs of planting or seeding for forestation or reforestation. Back tax help Qualified timber property is property that contains trees in significant commercial quantities. Back tax help See chapter 8 for more information on qualifying reforestation costs and qualified timber property. Back tax help If you elect to deduct qualified reforestation costs, create and maintain separate timber accounts for each qualified timber property and include all reforestation costs and the dates each was applied. Back tax help Do not include this qualified timber property in any account (for example, depletion block) for which depletion is allowed. Back tax help How to make the election. Back tax help   You elect to deduct qualifying reforestation costs by claiming the deduction on your timely filed income tax return (including extensions) for the tax year the expenses were paid or incurred. Back tax help If Form T (Timber), Forest Activities Schedule, is required, complete Part IV of Form T. Back tax help If Form T is not required, attach a statement containing the following information for each qualified timber property for which an election is being made. Back tax help The unique stand identification numbers. Back tax help The total number of acres reforested during the tax year. Back tax help The nature of the reforestation treatments. Back tax help The total amounts of qualified reforestation expenditures eligible to be amortized or deducted. Back tax help   If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Back tax help Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Back tax help 9100-2. Back tax help ” File the amended return at the same address you filed the original return. Back tax help The election applies when computing taxable income for the current tax year and all subsequent years. Back tax help   For additional information on reforestation costs, see chapter 8 . Back tax help Recapture. Back tax help   This deduction may have to be recaptured as ordinary income under section 1245 when you sell or otherwise dispose of the property that would have received an addition to basis if you had not elected to deduct the expenditure. Back tax help For more information on recapturing the deduction, see Depreciation Recapture in Publication 544. Back tax help Retired Asset Removal Costs If you retire and remove a depreciable asset in connection with the installation or production of a replacement asset, you can deduct the costs of removing the retired asset. Back tax help However, if you replace a component (part) of a depreciable asset, capitalize the removal costs if the replacement is an improvement and deduct the costs if the replacement is a repair. Back tax help Barrier Removal Costs The cost of an improvement to a business asset is normally a capital expense. Back tax help However, you can elect to deduct the costs of making a facility or public transportation vehicle more accessible to and usable by those who are disabled or elderly. Back tax help You must own or lease the facility or vehicle for use in connection with your trade or business. Back tax help A facility is all or any part of buildings, structures, equipment, roads, walks, parking lots, or similar real or personal property. Back tax help A public transportation vehicle is a vehicle, such as a bus or railroad car, that provides transportation service to the public (including service for your customers, even if you are not in the business of providing transportation services). Back tax help You cannot deduct any costs that you paid or incurred to completely renovate or build a facility or public transportation vehicle or to replace depreciable property in the normal course of business. Back tax help Deduction limit. Back tax help   The most you can deduct as a cost of removing barriers to the disabled and the elderly for any tax year is $15,000. Back tax help However, you can add any costs over this limit to the basis of the property and depreciate these excess costs. Back tax help Partners and partnerships. Back tax help   The $15,000 limit applies to a partnership and also to each partner in the partnership. Back tax help A partner can allocate the $15,000 limit in any manner among the partner's individually incurred costs and the partner's distributive share of partnership costs. Back tax help If the partner cannot deduct the entire share of partnership costs, the partnership can add any costs not deducted to the basis of the improved property. Back tax help   A partnership must be able to show that any amount added to basis was not deducted by the partner and that it was over a partner's $15,000 limit (as determined by the partner). Back tax help If the partnership cannot show this, it is presumed that the partner was able to deduct the distributive share of the partnership's costs in full. Back tax help Example. Back tax help Emilio Azul's distributive share of ABC partnership's deductible expenses for the removal of architectural barriers was $14,000. Back tax help Emilio had $12,000 of similar expenses in his sole proprietorship. Back tax help He elected to deduct $7,000 of them. Back tax help Emilio allocated the remaining $8,000 of the $15,000 limit to his share of ABC's expenses. Back tax help Emilio can add the excess $5,000 of his own expenses to the basis of the property used in his business. Back tax help Also, if ABC can show that Emilio could not deduct $6,000 ($14,000 – $8,000) of his share of the partnership's expenses because of how Emilio applied the limit, ABC can add $6,000 to the basis of its property. Back tax help Qualification standards. Back tax help   You can deduct your costs as a current expense only if the barrier removal meets the guidelines and requirements issued by the Architectural and Transportation Barriers Compliance Board under the Americans with Disabilities Act (ADA) of 1990. Back tax help You can view the Americans with Disabilities Act at www. Back tax help ada. Back tax help gov/pubs/ada. Back tax help htm. Back tax help   The following is a list of some architectural barrier removal costs that can be deducted. Back tax help Ground and floor surfaces. Back tax help Walks. Back tax help Parking lots. Back tax help Ramps. Back tax help Entrances. Back tax help Doors and doorways. Back tax help Stairs. Back tax help Floors. Back tax help Toilet rooms. Back tax help Water fountains. Back tax help Public telephones. Back tax help Elevators. Back tax help Controls. Back tax help Signage. Back tax help Alarms. Back tax help Protruding objects. Back tax help Symbols of accessibility. Back tax help You can find the ADA guidelines and requirements for architectural barrier removal at www. Back tax help usdoj. Back tax help gov/crt/ada/reg3a. Back tax help html. Back tax help   The costs for removal of transportation barriers from rail facilities, buses, and rapid and light rail vehicles are deductible. Back tax help You can find the guidelines and requirements for transportation barrier removal at www. Back tax help fta. Back tax help dot. Back tax help gov. Back tax help   Also, you can access the ADA website at www. Back tax help ada. Back tax help gov for additional information. Back tax help Other barrier removals. Back tax help   To be deductible, expenses of removing any barrier not covered by the above standards must meet all three of the following tests. Back tax help The removed barrier must be a substantial barrier to access or use of a facility or public transportation vehicle by persons who have a disability or are elderly. Back tax help The removed barrier must have been a barrier for at least one major group of persons who have a disability or are elderly (such as people who are blind, deaf, or wheelchair users). Back tax help The barrier must be removed without creating any new barrier that significantly impairs access to or use of the facility or vehicle by a major group of persons who have a disability or are elderly. Back tax help How to make the election. Back tax help   If you elect to deduct your costs for removing barriers to the disabled or the elderly, claim the deduction on your income tax return (partnership return for partnerships) for the tax year the expenses were paid or incurred. Back tax help Identify the deduction as a separate item. Back tax help The election applies to all the qualifying costs you have during the year, up to the $15,000 limit. Back tax help If you make this election, you must maintain adequate records to support your deduction. Back tax help   For your election to be valid, you generally must file your return by its due date, including extensions. Back tax help However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Back tax help Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Back tax help 9100-2. Back tax help ” File the amended return at the same address you filed the original return. Back tax help Your election is irrevocable after the due date, including extensions, of your return. Back tax help Disabled access credit. Back tax help   If you make your business accessible to persons with disabilities and your business is an eligible small business, you may be able to claim the disabled access credit. Back tax help If you choose to claim the credit, you must reduce the amount you deduct or capitalize by the amount of the credit. Back tax help   For more information, see Form 8826, Disabled Access Credit. Back tax help Film and Television Production Costs Film and television production costs are generally capital expenses. Back tax help However, you can elect to deduct costs paid or incurred for certain productions commencing before January 1, 2014. Back tax help For more information, see section 181 of the Internal Revenue Code and the related Treasury Regulations. 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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Utah Department of Commerce

Website: Utah Department of Commerce

Address: Utah Department of Commerce
Division of Consumer Protection
160 E. 300 S, 2nd Floor
PO Box 146704
Salt Lake City, UT 84114-6704

Phone Number: 801-530-6601

Toll-free: 1-800-721-7233

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
PO Box 146800
Salt Lake City, UT 84114-6800

Phone Number: 801-538-8830

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Service
State Office Building, Room 3110
450 N. State St.
Salt Lake City, UT 84114-6901

Phone Number: 801-538-3800

Toll-free: 1-800-439-3805 (UT)

TTY: 801-538-3826

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Securities
PO Box 146760
Salt Lake City, UT 84114-6760

Phone Number: 801-530-6600

Toll-free: 1-800-721-7233 (UT)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
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Back tax help Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. Back tax help irs. Back tax help gov/pub15b. Back tax help What's New Cents-per-mile rule. Back tax help  The business mileage rate for 2014 is 56 cents per mile. Back tax help You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. Back tax help See Cents-Per-Mile Rule in section 3. Back tax help Qualified parking exclusion and commuter transportation benefit. Back tax help . Back tax help  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Back tax help See Qualified Transportation Benefits in section 2. Back tax help Same-sex Marriage. Back tax help  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Back tax help For more information, see Revenue Ruling 2013-17, 2013-38 I. Back tax help R. Back tax help B. Back tax help 201, available at www. Back tax help irs. Back tax help gov/irb/2013-38_IRB/ar07. Back tax help html. Back tax help Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Back tax help Notice 2013-61, 2013-44 I. Back tax help R. Back tax help B. Back tax help 432, is available at www. Back tax help irs. Back tax help gov/irb/2013-44_IRB/ar10. Back tax help html. Back tax help Recent changes to certain rules for cafeteria plans. Back tax help  Notice 2013-71, 2013-47 I. Back tax help R. Back tax help B. Back tax help 532, available at www. Back tax help irs. Back tax help gov/irb/2013-47_IRB/ar10. Back tax help html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. Back tax help See Notice 2013-71 for details on these changes. Back tax help Reminders $2,500 limit on a health flexible spending arrangement (FSA). Back tax help  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. Back tax help For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. Back tax help For more information, see Cafeteria Plans in section 1. Back tax help Additional Medicare Tax withholding. Back tax help  In addition to withholding Medicare tax at 1. Back tax help 45%, you must withhold a 0. Back tax help 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Back tax help You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Back tax help Additional Medicare Tax is only imposed on the employee. Back tax help There is no employer share of Additional Medicare Tax. Back tax help All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Back tax help Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. Back tax help For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. Back tax help For more information on Additional Medicare Tax, visit IRS. Back tax help gov and enter “Additional Medicare Tax” in the search box. Back tax help Photographs of missing children. Back tax help  The IRS is a proud partner with the National Center for Missing and Exploited Children. Back tax help Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Back tax help 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. Back tax help Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. Back tax help It contains information for employers on the employment tax treatment of fringe benefits. Back tax help Comments and suggestions. Back tax help   We welcome your comments about this publication and your suggestions for future editions. Back tax help   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Back tax help NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Back tax help Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Back tax help   You can also send us comments from www. Back tax help irs. Back tax help gov/formspubs. Back tax help Click on More Information and then click on Comment on Tax Forms and Publications. Back tax help   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. Back tax help Prev  Up  Next   Home   More Online Publications