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Federal Tax Extension

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Federal Tax Extension

Federal tax extension Index A Absence, temporary, Temporary absences. Federal tax extension Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Federal tax extension , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Federal tax extension No exemption for spouse, Alimony paid. Federal tax extension Annual exclusion, gift tax, Annual exclusion. Federal tax extension Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Federal tax extension Considered unmarried, Unmarried persons. Federal tax extension Archer MSA, Archer medical savings account (MSA). Federal tax extension Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Federal tax extension Benefits paid under QDROs, Benefits paid to a child or other dependent. Federal tax extension , Benefits paid to a spouse or former spouse. Federal tax extension Birth of dependent, Death or birth. Federal tax extension C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Federal tax extension Child support Alimony, difference from, Child support. Federal tax extension Clearly associated with contingency, Clearly associated with a contingency. Federal tax extension Contingency relating to child, Contingency relating to your child. Federal tax extension Payment specifically designated as, Specifically designated as child support. Federal tax extension Child support under pre-1985 agreement, Child support under pre-1985 agreement. Federal tax extension Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Federal tax extension Claiming parent, when child is head of household, Special rule for parent. Federal tax extension Custody of, Custodial parent and noncustodial parent. Federal tax extension Death of child Head of household, qualifying person to file as, Death or birth. Federal tax extension Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Federal tax extension States, Community property states. Federal tax extension Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Federal tax extension Nondeductible expenses, Nondeductible expenses. Federal tax extension Custody of child, Custodial parent and noncustodial parent. Federal tax extension D Death of dependent, Death or birth. Federal tax extension Death of recipient spouse. Federal tax extension , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Federal tax extension Deductions Alimony paid, Deducting alimony paid. Federal tax extension Alimony recapture, Deducting the recapture. Federal tax extension Limits on IRAs, IRA contribution and deduction limits. Federal tax extension Marital, Marital deduction. Federal tax extension Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Federal tax extension Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Federal tax extension Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Federal tax extension Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Federal tax extension Invalid, Invalid decree. Federal tax extension Unmarried persons, Unmarried persons. Federal tax extension Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Federal tax extension Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Federal tax extension Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Federal tax extension Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Federal tax extension Filing status, Filing Status, More information. Federal tax extension Head of household, Requirements. Federal tax extension Form 1040 Deducting alimony paid, Deducting alimony paid. Federal tax extension Reporting alimony received, Reporting alimony received. Federal tax extension Form 1040X Annulment, decree of, Unmarried persons. Federal tax extension Form 8332 Release of exemption to noncustodial parent, Written declaration. Federal tax extension Form 8379 Injured spouse, Injured spouse. Federal tax extension Form 8857 Innocent spouse relief, Relief from joint liability. Federal tax extension Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Federal tax extension Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Federal tax extension , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Federal tax extension Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Federal tax extension Expenses for, as alimony (Table 4), Table 4. Federal tax extension Expenses for a Jointly-Owned Home Sale of, Sale of home. Federal tax extension HSAs (Health savings accounts), Health savings account (HSA). Federal tax extension I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Federal tax extension Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Federal tax extension Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Federal tax extension Innocent spouse relief, Relief from joint liability. Federal tax extension Insurance premiums, Life insurance premiums. Federal tax extension Invalid decree, Invalid decree. Federal tax extension IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Federal tax extension Itemized deductions on separate returns, Itemized deductions. Federal tax extension ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Federal tax extension Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Federal tax extension Change to separate return, Separate returns after joint return. Federal tax extension Divorced taxpayers, Divorced taxpayers. Federal tax extension Exemption for spouse, Joint return. Federal tax extension Joint and individual liability, Joint and individual liability. Federal tax extension Relief from joint liability, Relief from joint liability. Federal tax extension Signing, Signing a joint return. Federal tax extension Jointly-owned home Alimony payments for, Payments for jointly-owned home. Federal tax extension Expenses for, as alimony (Table 4), Table 4. Federal tax extension Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Federal tax extension K Kidnapped child Head of household status and, Kidnapped child. Federal tax extension L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Federal tax extension M Marital community, ending, Ending the Marital Community Marital status, Marital status. Federal tax extension Married persons, Married persons. Federal tax extension Medical savings accounts (MSAs), Archer medical savings account (MSA). Federal tax extension Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Federal tax extension MSAs (Medical savings accounts), Archer medical savings account (MSA). Federal tax extension N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Federal tax extension Nonresident aliens Joint returns, Nonresident alien. Federal tax extension Withholding, Withholding on nonresident aliens. Federal tax extension P Parent Head of household, claim for, Special rule for parent. Federal tax extension Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Federal tax extension Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Federal tax extension , Benefits paid to a spouse or former spouse. Federal tax extension Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Federal tax extension Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Federal tax extension Table 2, Table 2. Federal tax extension Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Federal tax extension Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Federal tax extension Spouse's debts, applied to, Tax refund applied to spouse's debts. Federal tax extension Release of exemption to noncustodial parent, Written declaration. Federal tax extension Revocation, Revocation of release of claim to an exemption. Federal tax extension Relief from joint liability, Reminders, Relief from joint liability. Federal tax extension Relief from separate return liability Community income, Relief from liability arising from community property law. Federal tax extension Reporting requirements Alimony received, Reporting alimony received. Federal tax extension Returns Amended return required, Unmarried persons. Federal tax extension Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Federal tax extension S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Federal tax extension Separate maintenance decrees, Unmarried persons. Federal tax extension , Divorce or separation instrument. Federal tax extension , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Federal tax extension Community or separate income, Community or separate income. Federal tax extension Exemption for spouse, Separate return. Federal tax extension Itemized deductions, Itemized deductions. Federal tax extension Relief from liability, Relief from liability arising from community property law. Federal tax extension Separate liability, Separate liability. Federal tax extension Tax consequences, Separate returns may give you a higher tax. Federal tax extension Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Federal tax extension Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Federal tax extension Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Federal tax extension Spouse Defined for purposes of alimony, Spouse or former spouse. Federal tax extension Refund applied to debts, Tax refund applied to spouse's debts. Federal tax extension Statute of limitations Amended return, Unmarried persons. Federal tax extension Injured spouse allocation, Injured spouse. Federal tax extension T Tables and figures Exemption for dependents (Table 3), Table 3. Federal tax extension Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Federal tax extension Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Federal tax extension Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Federal tax extension Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Federal tax extension Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Federal tax extension Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Federal tax extension Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Federal tax extension , Payments to a third party. Federal tax extension Property settlements, transfers to, Transfers to third parties. Federal tax extension Tiebreaker rules, Tiebreaker rules. Federal tax extension TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Federal tax extension Unmarried persons, Unmarried persons. Federal tax extension W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Federal tax extension Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Federal tax extension Prev  Up     Home   More Online Publications
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The Federal Tax Extension

Federal tax extension Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Federal tax extension Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Federal tax extension However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Federal tax extension The new provisions are in the Supplement to Publication 463, which is reprinted below. Federal tax extension Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Federal tax extension After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Federal tax extension Certain provisions of this new law may reduce your taxes for 2001. Federal tax extension The new law contains the following provisions. Federal tax extension A new depreciation deduction, the special depreciation allowance. Federal tax extension An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Federal tax extension If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Federal tax extension See Amended Return, later. Federal tax extension Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Federal tax extension However, there is a limit on the depreciation deduction you can take for your car each year. Federal tax extension See Depreciation Limit later. Federal tax extension Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Federal tax extension This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Federal tax extension You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Federal tax extension See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Federal tax extension You can claim the special depreciation allowance only for the year the qualified property is placed in service. Federal tax extension Qualified property. Federal tax extension   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Federal tax extension You bought it new. Federal tax extension You bought it after September 10, 2001. Federal tax extension (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Federal tax extension ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Federal tax extension Example. Federal tax extension Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Federal tax extension Bob's car is qualified property. Federal tax extension Bob chooses not to take a section 179 deduction for the car. Federal tax extension He does claim the new special depreciation allowance. Federal tax extension Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Federal tax extension 75). Federal tax extension He then figures the special depreciation allowance of $4,500 ($15,000 × . Federal tax extension 30). Federal tax extension The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Federal tax extension 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Federal tax extension However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Federal tax extension 75), as discussed next. Federal tax extension Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Federal tax extension The limit is increased to $23,080 if the car is an electric car. Federal tax extension The section 179 deduction is treated as depreciation for purposes of this limit. Federal tax extension If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Federal tax extension For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Federal tax extension Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Federal tax extension S. Federal tax extension Individual Income Tax Return, by April 15, 2003. Federal tax extension At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Federal tax extension ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Federal tax extension If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Federal tax extension Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Federal tax extension For details, see Revenue Procedure 2002–33. Federal tax extension (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Federal tax extension ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Federal tax extension Example. Federal tax extension The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Federal tax extension 75 x . Federal tax extension 20) depreciation deduction for his new car using MACRS. Federal tax extension Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Federal tax extension Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Federal tax extension Bob's new filled-in Form 2106 is shown later. Federal tax extension Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Federal tax extension As a general rule, you must make this election by the due date (including extensions) of your return. Federal tax extension You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Federal tax extension To get this extension, you must have filed your original return by the due date (including extensions). Federal tax extension At the top of the statement, print “Filed pursuant to section 301. Federal tax extension 9100–2. Federal tax extension ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Federal tax extension Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Federal tax extension Deemed election for return filed before June 1, 2002. Federal tax extension   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Federal tax extension You filed your 2001 return before June 1, 2002. Federal tax extension You claimed depreciation on your return but did not claim the special depreciation allowance. Federal tax extension You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Federal tax extension Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications