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Can You Refile Your Taxes

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Can You Refile Your Taxes

Can you refile your taxes Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. Can you refile your taxes Proc. Can you refile your taxes 2012-23 Table of Contents SECTION 1. Can you refile your taxes PURPOSE SECTION 2. Can you refile your taxes BACKGROUND SECTION 3. Can you refile your taxes SCOPE SECTION 4. Can you refile your taxes APPLICATION. Can you refile your taxes 01 Limitations on Depreciation Deductions for Certain Automobiles. Can you refile your taxes . Can you refile your taxes 02 Inclusions in Income of Lessees of Passenger Automobiles. Can you refile your taxes SECTION 5. Can you refile your taxes EFFECTIVE DATE SECTION 6. Can you refile your taxes DRAFTING INFORMATION SECTION 1. Can you refile your taxes PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. Can you refile your taxes The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Can you refile your taxes SECTION 2. Can you refile your taxes BACKGROUND . Can you refile your taxes 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Can you refile your taxes For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Can you refile your taxes The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Can you refile your taxes This change reflects the higher rate of price inflation for trucks and vans since 1988. Can you refile your taxes . Can you refile your taxes 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. Can you refile your taxes L. Can you refile your taxes No. Can you refile your taxes 111-312, 124 Stat. Can you refile your taxes 3296 (Dec. Can you refile your taxes 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. Can you refile your taxes Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Can you refile your taxes . Can you refile your taxes 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Can you refile your taxes Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Can you refile your taxes Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). Can you refile your taxes Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Can you refile your taxes This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Can you refile your taxes . Can you refile your taxes 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Can you refile your taxes The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Can you refile your taxes Under § 1. Can you refile your taxes 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Can you refile your taxes One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Can you refile your taxes Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Can you refile your taxes SECTION 3. Can you refile your taxes SCOPE . Can you refile your taxes 01 The limitations on depreciation deductions in section 4. Can you refile your taxes 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. Can you refile your taxes . Can you refile your taxes 02 The tables in section 4. Can you refile your taxes 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. Can you refile your taxes Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Can you refile your taxes See Rev. Can you refile your taxes Proc. Can you refile your taxes 2007-30, 2007-1 C. Can you refile your taxes B. Can you refile your taxes 1104, for passenger automobiles first leased during calendar year 2007; Rev. Can you refile your taxes Proc. Can you refile your taxes 2008-22, 2008-1 C. Can you refile your taxes B. Can you refile your taxes 658, for passenger automobiles first leased during calendar year 2008; Rev. Can you refile your taxes Proc. Can you refile your taxes 2009-24, 2009-17 I. Can you refile your taxes R. Can you refile your taxes B. Can you refile your taxes 885, for passenger automobiles first leased during calendar year 2009; Rev. Can you refile your taxes Proc. Can you refile your taxes 2010-18, 2010-9 I. Can you refile your taxes R. Can you refile your taxes B. Can you refile your taxes 427, as amplified and modified by section 4. Can you refile your taxes 03 of Rev. Can you refile your taxes Proc. Can you refile your taxes 2011-21, 2011-12 I. Can you refile your taxes R. Can you refile your taxes B. Can you refile your taxes 560, for passenger automobiles first leased during calendar year 2010; and Rev. Can you refile your taxes Proc. Can you refile your taxes 2011-21, for passenger automobiles first leased during calendar year 2011. Can you refile your taxes SECTION 4. Can you refile your taxes APPLICATION . Can you refile your taxes 01 Limitations on Depreciation Deductions for Certain Automobiles. Can you refile your taxes (1) Amount of the inflation adjustment. Can you refile your taxes (a) Passenger automobiles (other than trucks or vans). Can you refile your taxes Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Can you refile your taxes Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Can you refile your taxes The new car component of the CPI was 115. Can you refile your taxes 2 for October 1987 and 143. Can you refile your taxes 419 for October 2011. Can you refile your taxes The October 2011 index exceeded the October 1987 index by 28. Can you refile your taxes 219. Can you refile your taxes Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. Can you refile your taxes 5 percent (28. Can you refile your taxes 219/115. Can you refile your taxes 2 x 100%). Can you refile your taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. Can you refile your taxes 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. Can you refile your taxes This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. Can you refile your taxes (b) Trucks and vans. Can you refile your taxes To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. Can you refile your taxes The new truck component of the CPI was 112. Can you refile your taxes 4 for October 1987 and 146. Can you refile your taxes 607 for October 2011. Can you refile your taxes The October 2011 index exceeded the October 1987 index by 34. Can you refile your taxes 207. Can you refile your taxes Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. Can you refile your taxes 43 percent (34. Can you refile your taxes 207/112. Can you refile your taxes 4 x 100%). Can you refile your taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. Can you refile your taxes 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Can you refile your taxes This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. Can you refile your taxes (2) Amount of the limitation. Can you refile your taxes Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. Can you refile your taxes Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. Can you refile your taxes Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. Can you refile your taxes REV. Can you refile your taxes PROC. Can you refile your taxes 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Can you refile your taxes PROC. Can you refile your taxes 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. Can you refile your taxes PROC. Can you refile your taxes 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Can you refile your taxes PROC. Can you refile your taxes 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . Can you refile your taxes 02 Inclusions in Income of Lessees of Passenger Automobiles. Can you refile your taxes A taxpayer must follow the procedures in § 1. Can you refile your taxes 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. Can you refile your taxes In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Can you refile your taxes REV. Can you refile your taxes PROC. Can you refile your taxes 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. Can you refile your taxes PROC. Can you refile your taxes 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. Can you refile your taxes EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. Can you refile your taxes SECTION 6. Can you refile your taxes DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Can you refile your taxes Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Can you refile your taxes For further information regarding this revenue procedure, contact Mr. Can you refile your taxes Harvey at (202) 622-4930 (not a toll-free call). Can you refile your taxes Prev  Up  Next   Home   More Internal Revenue Bulletins
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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

Department of Law and Public Safety

Website: Department of Law and Public Safety

Address: Department of Law and Public Safety
Division of Consumer Affairs
124 Halsey St.
Newark, NJ 07102

Phone Number: 973-504-6200

Toll-free: 1-800-242-5846 (NJ)

TTY: 973-504-6588

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County Consumer Protection Offices

Union County Department of Public Safety

Website: Union County Department of Public Safety

Address: Union County Department of Public Safety
Division of Consumer Affairs
300 North Ave., E
Westfield, NJ 07090

Phone Number: 908-654-9840

Bergen County Office of Consumer Protection

Website: Bergen County Office of Consumer Protection

Address: Bergen County Office of Consumer Protection
One Bergen County Plaza, 3rd Floor
Hackensack, NJ 07601-7076

Phone Number: 201-336-6400

Burlington County Office of Consumer Affairs/Weights & Measures

Website: Burlington County Office of Consumer Affairs/Weights & Measures

Address: Burlington County Office of Consumer Affairs/Weights & Measures
PO Box 6000
Mount Holly, NJ 08060-6000

Phone Number: 609-265-5098 (Weights & Measures) 609-265-5054 (Consumer Affairs)

Cape May County Consumer Affairs

Website: Cape May County Consumer Affairs

Address: Cape May County Consumer Affairs
4 Moore Rd., DN 310
Cape May Court House, NJ 08210-1601

Phone Number: 609-463-6475

Cumberland County Department of Consumer Affairs

Website: Cumberland County Department of Consumer Affairs

Address: Cumberland County Department of Consumer Affairs
788 E. Commerce St.
Bridgeton, NJ 08302

Phone Number: 856-453-2203

Essex County Division of Consumer Services

Website: Essex County Division of Consumer Services

Address: Essex County Division of Consumer Services
50 S. Clinton St., Suite 3201
East Orange, NJ 07018

Phone Number: 973-395-8350

Gloucester County Office of Consumer Affairs and Weights Measures

Website: Gloucester County Office of Consumer Affairs and Weights Measures

Address: Gloucester County Office of Consumer Affairs and Weights Measures
254 County House Rd.
Clarksboro, NJ 08020

Phone Number: 856-384-6855

Hudson County Division of Consumer Affairs

Website: Hudson County Division of Consumer Affairs (Hudson County Consumer affairs page)

Address: Hudson County Division of Consumer Affairs
583 Newark Ave.
Jersey City, NJ 07306

Phone Number: 201-795-6295 (Hotline)

Hunterdon County Office of Consumer Affairs

Website: Hunterdon County Office of Consumer Affairs

Address: Hunterdon County Office of Consumer Affairs
PO Box 2900
Flemington, NJ 08822

Phone Number: 908-806-5174

Mercer County Office of Consumer Affairs

Website: Mercer County Office of Consumer Affairs

Address: Mercer County Office of Consumer Affairs
640 S. Broad St.
PO Box 8068
Trenton, NJ 08650-0068

Phone Number: 609-989-6671

Middlesex County Consumer Affairs

Website: Middlesex County Consumer Affairs

Address: Middlesex County Consumer Affairs
711 Jersey Ave.
New Brunswick, NJ 08901

Phone Number: 732-745-3875

Monmouth County Department of Consumer Affairs

Website: Monmouth County Department of Consumer Affairs

Address: Monmouth County Department of Consumer Affairs
Hall of Records Annex
One E. Main St.
Freehold, NJ 07728-1255

Phone Number: 732-431-7900

Ocean County Department of Consumer Affairs

Website: Ocean County Department of Consumer Affairs

Address: Ocean County Department of Consumer Affairs
1027 Hooper Ave., Bldg. 2
Toms River, NJ 08754-2191

Phone Number: 732-929-2105

Passaic County Department of Consumer Protection/Weights & Measures

Website: Passaic County Department of Consumer Protection/Weights & Measures

Address: Passaic County Department of Consumer Protection/Weights & Measures
Department of Law
1310 Route 23 N
Wayne, NJ 07470

Phone Number: 973-305-5881 (Consumer Protection) 973-305-5750 (Weights Measures)

Somerset County Division of Consumer Protection

Website: Somerset County Division of Consumer Protection

Address: Somerset County Division of Consumer Protection
20 Grove St.
PO Box 3000
Somerville, NJ 08876-1262

Phone Number: 908-203-6080

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City Consumer Protection Offices

Union Consumer Affairs Office

Website: Union Consumer Affairs Office

Address: Union Consumer Affairs Office
1976 Morris Ave.
Union, NJ 07083

Phone Number: 908-851-5458

Nutley Consumer Affairs

Website: Nutley Consumer Affairs

Address: Nutley Consumer Affairs
c/o Department of Public Affairs
149 Chestnut St.
Nutley, NJ 07110

Phone Number: 973-284-4976

Secaucus Department of Consumer Affairs

Website: Secaucus Department of Consumer Affairs (Consumer Affairs Offices)

Address: Secaucus Department of Consumer Affairs
Municipal Government Center
1203 Patterson Plank Rd.
Secaucus, NJ 07094

Phone Number: 201-330-2008

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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 Banking and Insurance

Website: Department of Banking and Insurance

Address: Department of Banking and Insurance
Consumer Inquiry and Response Center
PO Box 471
Trenton, NJ 08625-0471

Phone Number: 609-292-7272

Toll-free: 1-800-446-7467

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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.

Department of Banking and Insurance

Website: Department of Banking and Insurance

Address: Department of Banking and Insurance
Consumer Inquiries and Complaints
PO Box 325
Trenton, NJ 08625

Phone Number: 609-292-7272

Toll-free: 1-800-446-7467

Department of Banking and Insurance

Website: Department of Banking and Insurance

Address: Department of Banking and Insurance
Consumer Center
153 Halsey St.
Newark, NJ 07102

Phone Number: 973-648-4713

Toll-free: 1-800-446-7467

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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 Law and Public Safety

Website: Department of Law and Public Safety

Address: Department of Law and Public Safety
Bureau of Securities
PO Box 47029
Newark, NJ 07101

Phone Number: 973-504-3600

Toll-free: 1-866-446-8378 (NJ)

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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.

Board of Public Utilities

Website: Board of Public Utilities

Address: Board of Public Utilities
Division of Customer Assistance
44 S. Clinton Ave.
Trenton, NJ 08625

Phone Number: 609-341-9188

Toll-free: 1-800-624-0241 (NJ) 1-800-624-0331 (Cable complaint)

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The Can You Refile Your Taxes

Can you refile your taxes 3. Can you refile your taxes   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Can you refile your taxes This chapter explains the limits and rules for deducting the costs of gifts. Can you refile your taxes $25 limit. Can you refile your taxes   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Can you refile your taxes A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. Can you refile your taxes   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. Can you refile your taxes This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. Can you refile your taxes   If you and your spouse both give gifts, both of you are treated as one taxpayer. Can you refile your taxes It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Can you refile your taxes If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Can you refile your taxes Example. Can you refile your taxes Bob Jones sells products to Local Company. Can you refile your taxes He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. Can you refile your taxes They paid $80 for each gift basket, or $240 total. Can you refile your taxes Three of Local Company's executives took the gift baskets home for their families' use. Can you refile your taxes Bob and Jan have no independent business relationship with any of the executives' other family members. Can you refile your taxes They can deduct a total of $75 ($25 limit × 3) for the gift baskets. Can you refile your taxes Incidental costs. Can you refile your taxes   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. Can you refile your taxes   A cost is incidental only if it does not add substantial value to the gift. Can you refile your taxes For example, the cost of gift wrapping is an incidental cost. Can you refile your taxes However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. Can you refile your taxes Exceptions. Can you refile your taxes   The following items are not considered gifts for purposes of the $25 limit. Can you refile your taxes An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. Can you refile your taxes Examples include pens, desk sets, and plastic bags and cases. Can you refile your taxes Signs, display racks, or other promotional material to be used on the business premises of the recipient. Can you refile your taxes    Figure B. Can you refile your taxes When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Can you refile your taxes (Do not use this chart if your home is your principal place of business. Can you refile your taxes See Office in the home . Can you refile your taxes ) Please click here for the text description of the image. Can you refile your taxes Figure B. Can you refile your taxes When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. Can you refile your taxes 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. Can you refile your taxes   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Can you refile your taxes However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. Can you refile your taxes    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Can you refile your taxes You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Can you refile your taxes   You can change your treatment of the tickets at a later date by filing an amended return. Can you refile your taxes Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Can you refile your taxes    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Can you refile your taxes You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Can you refile your taxes Prev  Up  Next   Home   More Online Publications