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Federal Income Tax Instructions 1040ez

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Federal Income Tax Instructions 1040ez

Federal income tax instructions 1040ez 3. Federal income tax instructions 1040ez   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. Federal income tax instructions 1040ez This chapter explains the limits and rules for deducting the costs of gifts. Federal income tax instructions 1040ez $25 limit. Federal income tax instructions 1040ez   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Federal income tax instructions 1040ez 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. Federal income tax instructions 1040ez   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. Federal income tax instructions 1040ez 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. Federal income tax instructions 1040ez   If you and your spouse both give gifts, both of you are treated as one taxpayer. Federal income tax instructions 1040ez It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Federal income tax instructions 1040ez If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Federal income tax instructions 1040ez Example. Federal income tax instructions 1040ez Bob Jones sells products to Local Company. Federal income tax instructions 1040ez He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. Federal income tax instructions 1040ez They paid $80 for each gift basket, or $240 total. Federal income tax instructions 1040ez Three of Local Company's executives took the gift baskets home for their families' use. Federal income tax instructions 1040ez Bob and Jan have no independent business relationship with any of the executives' other family members. Federal income tax instructions 1040ez They can deduct a total of $75 ($25 limit × 3) for the gift baskets. Federal income tax instructions 1040ez Incidental costs. Federal income tax instructions 1040ez   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. Federal income tax instructions 1040ez   A cost is incidental only if it does not add substantial value to the gift. Federal income tax instructions 1040ez For example, the cost of gift wrapping is an incidental cost. Federal income tax instructions 1040ez 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. Federal income tax instructions 1040ez Exceptions. Federal income tax instructions 1040ez   The following items are not considered gifts for purposes of the $25 limit. Federal income tax instructions 1040ez 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. Federal income tax instructions 1040ez Examples include pens, desk sets, and plastic bags and cases. Federal income tax instructions 1040ez Signs, display racks, or other promotional material to be used on the business premises of the recipient. Federal income tax instructions 1040ez    Figure B. Federal income tax instructions 1040ez When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Federal income tax instructions 1040ez (Do not use this chart if your home is your principal place of business. Federal income tax instructions 1040ez See Office in the home . Federal income tax instructions 1040ez ) Please click here for the text description of the image. Federal income tax instructions 1040ez Figure B. Federal income tax instructions 1040ez When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. Federal income tax instructions 1040ez 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. Federal income tax instructions 1040ez   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Federal income tax instructions 1040ez 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. Federal income tax instructions 1040ez    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. Federal income tax instructions 1040ez You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Federal income tax instructions 1040ez   You can change your treatment of the tickets at a later date by filing an amended return. Federal income tax instructions 1040ez 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. Federal income tax instructions 1040ez    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Federal income tax instructions 1040ez You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Federal income tax instructions 1040ez Prev  Up  Next   Home   More Online Publications
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Contact Your Local Taxpayer Advocate

The Taxpayer Advocate Service is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all.

TAS can help if you can’t resolve your problem with the IRS and:

  • Your problem is causing financial difficulties for you, your family, or your business.
  • You face (or your business is facing) an immediate threat of adverse action.
  • You’ve tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn’t responded by the date promised.

If you qualify for our help, we’ll do everything we can to get your problem resolved. You'll be assigned to one advocate who will be with you at every turn. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved.

As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit can help you understand these rights.
 


Here’s how to reach your local Taxpayer Advocate Service office:

There’s also a list of offices in Publication 1546 ( English, Spanish), Taxpayer Advocate Service–Your Voice at the IRS
 

Virtual Tax Help

Need help but don’t have a Taxpayer Advocate Service office near you?  We have a new option!  TAS now offers help through video conferencing.  

How does this work?

You can go to a location in one of the cities listed below and use high-definition two-way video conferencing to get face-to-face help from a taxpayer advocate in another city.  Similar to talking to a case advocate in person, this allows you to discuss your tax matters in a private setting.

Available cities:

Toll-Free Assistance
You can also call this toll-free number to find out if TAS can help you: 1-877-777-4778 or TTY/TTD: 1-800-829-4059. 

You can file Form 911, Request for Taxpayer Advocate Service Assistance, with the Taxpayer Advocate Service, or ask an IRS employee to complete the form on your behalf. Fax or mail the form to your Local Taxpayer Advocate.

 

 

Page Last Reviewed or Updated: 14-Mar-2014

The Federal Income Tax Instructions 1040ez

Federal income tax instructions 1040ez Index A Acknowledgment, Acknowledgment. Federal income tax instructions 1040ez Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. Federal income tax instructions 1040ez B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. Federal income tax instructions 1040ez C Canadian charity, Canadian charities. Federal income tax instructions 1040ez Capital gain property, Capital Gain Property Car expenses, Car expenses. Federal income tax instructions 1040ez , Car expenses. Federal income tax instructions 1040ez Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. Federal income tax instructions 1040ez Church deacon, Church deacon. Federal income tax instructions 1040ez Clothing Fair market value of, Used clothing. Federal income tax instructions 1040ez Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. Federal income tax instructions 1040ez D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). Federal income tax instructions 1040ez Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. Federal income tax instructions 1040ez F Farmer, Qualified farmer or rancher. Federal income tax instructions 1040ez Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. Federal income tax instructions 1040ez Israeli, Israeli charities. Federal income tax instructions 1040ez Mexican, Mexican charities. Federal income tax instructions 1040ez Form 8282, Form 8282. Federal income tax instructions 1040ez 8283, Total deduction over $500. Federal income tax instructions 1040ez Foster parents, Foster parents. Federal income tax instructions 1040ez Free tax services, Free help with your tax return. Federal income tax instructions 1040ez Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. Federal income tax instructions 1040ez Household items Fair market value of, Household items. Federal income tax instructions 1040ez How to report, How To Report Noncash contributions, Reporting expenses for student living with you. Federal income tax instructions 1040ez I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. Federal income tax instructions 1040ez L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. Federal income tax instructions 1040ez Mexican charity, Mexican charities. Federal income tax instructions 1040ez Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. Federal income tax instructions 1040ez N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. Federal income tax instructions 1040ez Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. Federal income tax instructions 1040ez Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. Federal income tax instructions 1040ez , Payroll deductions. Federal income tax instructions 1040ez Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. Federal income tax instructions 1040ez , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. Federal income tax instructions 1040ez Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. Federal income tax instructions 1040ez Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. Federal income tax instructions 1040ez Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. Federal income tax instructions 1040ez Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. Federal income tax instructions 1040ez Exchange program, Mutual exchange program. Federal income tax instructions 1040ez Living with you, Student living with you. Federal income tax instructions 1040ez Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. Federal income tax instructions 1040ez T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. Federal income tax instructions 1040ez Travel expenses, Travel. Federal income tax instructions 1040ez Travel expenses for charitable services, Deductible travel expenses. Federal income tax instructions 1040ez Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. Federal income tax instructions 1040ez Uniforms, Uniforms. Federal income tax instructions 1040ez Unrelated use, Unrelated use. Federal income tax instructions 1040ez V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev  Up     Home   More Online Publications