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1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

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File 2012 Income Tax

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File 2012 Income Tax

File 2012 income tax Index A Accelerated cost recovery system (ACRS):, ACRS Defined Alternate method, Alternate ACRS Method (Modified Straight Line Method) Classes of recovery property, Classes of Recovery Property Deduction, short tax year, ACRS Deduction in Short Tax Year Defined, ACRS Defined Dispositions, Early dispositions of ACRS property other than 15-, 18-, or 19-year real property. File 2012 income tax Recovery periods, Recovery Periods Unadjusted basis, Unadjusted Basis B Basis: Adjusted, Adjusted basis. File 2012 income tax Unadjusted, ACRS, Unadjusted Basis C Changing methods, How To Change Methods D Declining balance method, Declining Balance Method Deduction: ACRS, How To Figure the Deduction How to figure, How To Figure the Deduction Dispositions, Dispositions, Dispositions I Income forecast method, Income Forecast Method L Listed property:, Listed Property Defined 5% owner, 5% owner. File 2012 income tax Computers, related equipment, Computers and Related Peripheral Equipment Defined, Listed Property Defined Entertainment use, Entertainment Use Leased, Leased Property Other transportation property, Other Property Used for Transportation Predominant use test, Predominant Use Test Qualified business use, Qualified Business Use Recordkeeping, What Records Must Be Kept, Adequate Records Related person, Related person. File 2012 income tax Reporting on Form 4562, Reporting Information on Form 4562 Use by employee, Employees M Methods of figuring depreciation:, Income Forecast Method ACRS, How To Figure the Deduction Declining Balance, Declining Balance Method Income forecast, Income Forecast Method Straight line, Straight Line Method P Passenger automobile: Defined, Passenger Automobile Defined Predominant use test, applying, Applying the Predominant Use Test Property: ACRS, What Can and Cannot Be Depreciated Under ACRS Intangible, Intangible property. File 2012 income tax R Recapture: Depreciation, Depreciation Recapture Excess depreciation, listed property, Recapture of excess depreciation. File 2012 income tax Recordkeeping: For listed property, What Records Must Be Kept S Salvage value, Salvage Value Straight line method, Straight Line Method U Useful life, Useful Life V Videocassettes, Videocassettes. File 2012 income tax Prev  Up     Home   More Online Publications
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Contact My Local Office in Nebraska

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Lincoln  100 Centennial Mall N.
Lincoln, NE 68508 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(402) 473-4680 
Norfolk  208 N. Fifth St.
Norfolk, NE 68701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(402) 371-1503 
North Platte  300 E. Third St.
North Platte, NE 69101 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be closed 4/28 - 4/30**

 

Services Provided

(308) 532-8810 
Omaha  1616 Capitol Ave.
Omaha, NE 68102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(402) 233-7232
Scottsbluff  2001 Broadway 
Scottsbluff, NE 69361 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(308) 635-3435 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (402) 233-7272 in Omaha or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1616 Capitol Avenue
Omaha, NE 68102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File 2012 Income Tax

File 2012 income tax Index A Adjusted basis defined, Adjusted basis defined. File 2012 income tax Administrative or management activities, Administrative or management activities. File 2012 income tax Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. File 2012 income tax Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. File 2012 income tax Casualty losses, Casualty losses. File 2012 income tax Child and Adult Care Food Program reimbursements, Meals. File 2012 income tax Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. File 2012 income tax (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. File 2012 income tax Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. File 2012 income tax Family daycare provider, Standard meal and snack rates. File 2012 income tax Meals, Meals. File 2012 income tax , Standard meal and snack rates. File 2012 income tax Regular use, Daycare Facility Standard meal and snack rates, Meals. File 2012 income tax , Standard meal and snack rates. File 2012 income tax Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. File 2012 income tax Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. File 2012 income tax Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. File 2012 income tax Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. File 2012 income tax Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. File 2012 income tax Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. File 2012 income tax Fair market value, Fair market value defined. File 2012 income tax Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. File 2012 income tax Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. File 2012 income tax Percentage table for 39-year nonresidential real property, Depreciation table. File 2012 income tax Permanent improvements, Permanent improvements. File 2012 income tax , Depreciating permanent improvements. File 2012 income tax Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. File 2012 income tax Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. File 2012 income tax Employees Adequately accounting to employer, Adequately accounting to employer. File 2012 income tax Casualty losses, Casualty losses. File 2012 income tax Mortgage interest, Deductible mortgage interest. File 2012 income tax Other expenses, Other expenses. File 2012 income tax Real estate taxes, Real estate taxes. File 2012 income tax Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. File 2012 income tax Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. File 2012 income tax Mortgage interest, Deductible mortgage interest. File 2012 income tax , Qualified mortgage insurance premiums. File 2012 income tax Real estate taxes, Real estate taxes. File 2012 income tax Related to tax-exempt income, Expenses related to tax-exempt income. File 2012 income tax Rent, Rent. File 2012 income tax Repairs, Repairs. File 2012 income tax Security system, Security system. File 2012 income tax Telephone, Telephone. File 2012 income tax Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. File 2012 income tax Where to deduct, Where To Deduct F Fair market value, Fair market value defined. File 2012 income tax Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. File 2012 income tax Standard meal and snack rates, Standard meal and snack rates. File 2012 income tax Standard meal and snack rates (Table 3), Standard meal and snack rates. File 2012 income tax Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. File 2012 income tax 1040, Schedule F, Casualty losses. File 2012 income tax 2106, Employees 4562, Reporting and recordkeeping requirements. File 2012 income tax 4684, Casualty losses. File 2012 income tax 8829, Actual Expenses, Casualty losses. File 2012 income tax , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. File 2012 income tax Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. File 2012 income tax Inventory, storage of, Storage of inventory or product samples. File 2012 income tax L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. File 2012 income tax Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. File 2012 income tax Years following the year placed in service, Years following the year placed in service. File 2012 income tax M MACRS percentage table 39-year nonresidential real property, Depreciation table. File 2012 income tax Meals, Meals. File 2012 income tax Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. File 2012 income tax More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. File 2012 income tax Mortgage interest, Deductible mortgage interest. File 2012 income tax , Qualified mortgage insurance premiums. File 2012 income tax P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. File 2012 income tax Permanent improvements, Permanent improvements. File 2012 income tax , Depreciating permanent improvements. File 2012 income tax Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. File 2012 income tax Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. File 2012 income tax Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. File 2012 income tax Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. File 2012 income tax Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. File 2012 income tax Regular use, Regular Use Reminders, Reminders Rent, Rent. File 2012 income tax Repairs, Repairs. File 2012 income tax Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. File 2012 income tax S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. File 2012 income tax Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. File 2012 income tax Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. File 2012 income tax Allowable area, Allowable area. File 2012 income tax Business expenses not related to use of the home, Business expenses not related to use of the home. File 2012 income tax Electing the simplified method, Electing the Simplified Method More than one home, More than one home. File 2012 income tax More than one qualified business use, More than one qualified business use. File 2012 income tax Shared use, Shared use. File 2012 income tax Expenses deductible without regard to business use, Expenses deductible without regard to business use. File 2012 income tax No carryover of unallowed expenses, No deduction of carryover of actual expenses. File 2012 income tax Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. File 2012 income tax Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. File 2012 income tax Storage of inventory, Storage of inventory or product samples. File 2012 income tax T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. File 2012 income tax Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. File 2012 income tax Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. File 2012 income tax Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. File 2012 income tax W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications