Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

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.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File Back Tax Online

Amended Tax FormHow To File Taxes For 2012Irs Gov Form 1040Amend My Tax ReturnFree H&r Block Tax SoftwareEz Form 2013Turbotax FreeNj 1040nrFree Tax FileFiling Amended Tax Return 2009I Need To Print A Free 1040x FormFile Federal Taxes OnlineFree Tax ReturnIrs FormsFree Taxes Online 2012How To File Taxes From 2011How To File Ez Tax FormMypay ComEz Tax FilingTaxact 2013 FreeHow Do I File My State Taxes For FreeCan You E File 2010 TaxesFree Tax Extension OnlineBack Tax HomeI Want To File My 2011 TaxesFederal Income Tax Amendment Form2011 Tax Forms 1040Free State Tax Return EfileI Had Received Disability Can I File Income Tax Can I How Much Can I Money For RefurnWhen Is The Last Day To File Taxes 2012Irs Free E File 20122012 Form 1040 Schedule ATaxes Supplemental Security Income Ssi1040x 2011File State Taxes For Free OnlineFiling 2011 Taxes In 2013H & R Block Tax Software1040ez Instruction BookForm 1040x TurbotaxTax Act 2012 Return

File Back Tax Online

File back tax online Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. File back tax online The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. File back tax online Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. File back tax online Exclusion or deduction. File back tax online   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File back tax online Your employer can tell you whether your benefit plan qualifies. File back tax online To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. File back tax online You cannot use Form 1040EZ. File back tax online   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. File back tax online Therefore, you would not get an exclusion from wages. File back tax online Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. File back tax online To claim the deduction, you must use Form 2441. File back tax online   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). File back tax online Statement for employee. File back tax online   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. File back tax online Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. File back tax online Qualifying person(s). File back tax online   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. File back tax online If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. File back tax online Your disabled spouse who is not physically or mentally able to care for himself or herself. File back tax online Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). File back tax online Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. File back tax online For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. File back tax online Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. File back tax online Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. File back tax online   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. File back tax online   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. File back tax online Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. File back tax online Supplemental security income (SSI) payments. File back tax online   Social security benefits do not include SSI payments, which are not taxable. File back tax online Do not include these payments in your income. File back tax online Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. File back tax online You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. File back tax online Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. File back tax online You may be entitled to a tax credit if you were permanently and totally disabled when you retired. File back tax online For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. File back tax online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. File back tax online Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. File back tax online For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. File back tax online Retirement and profit-sharing plans. File back tax online   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. File back tax online The payments must be reported as a pension or annuity. File back tax online Accrued leave payment. File back tax online   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. File back tax online The payment is not a disability payment. File back tax online Include it in your income in the tax year you receive it. File back tax online See Publication 525, Taxable and Nontaxable Income, for more information. File back tax online Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. File back tax online For information about military and government disability pensions, see Publication 525. File back tax online VA disability benefits. File back tax online   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. File back tax online If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. File back tax online   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. File back tax online These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. File back tax online Other Payments You may receive other payments that are related to your disability. File back tax online The following payments are not taxable. File back tax online Benefit payments from a public welfare fund, such as payments due to blindness. File back tax online Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. File back tax online Compensatory (but not punitive) damages for physical injury or physical sickness. File back tax online Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. File back tax online Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. File back tax online Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. File back tax online Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. File back tax online More detailed information can be found in Publication 525. File back tax online Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. File back tax online Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. File back tax online These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. File back tax online This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. File back tax online For more information, see Publication 525. File back tax online Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. File back tax online You must use Schedule A (Form 1040) to itemize your deductions. File back tax online See your form instructions for information on the standard deduction and the deductions you can itemize. File back tax online The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. File back tax online Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. File back tax online Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. File back tax online They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. File back tax online You can deduct only the amount of your medical and dental expenses that is more than 10% (7. File back tax online 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. File back tax online The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. File back tax online For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). File back tax online Artificial limbs, contact lenses, eyeglasses, and hearing aids. File back tax online The part of the cost of Braille books and magazines that is more than the price of regular printed editions. File back tax online Cost and repair of special telephone equipment for hearing-impaired persons. File back tax online Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. File back tax online ” Cost and care of a guide dog or other animal aiding a person with a physical disability. File back tax online Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. File back tax online This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. File back tax online Premiums for qualified long-term care insurance, up to certain amounts. File back tax online Improvements to a home that do not increase its value if the main purpose is medical care. File back tax online An example is constructing entrance or exit ramps. File back tax online Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. File back tax online See Publication 502 for more information. File back tax online Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. File back tax online If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. File back tax online 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. File back tax online You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. File back tax online Impairment-related expenses defined. File back tax online   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. File back tax online Publication 502 contains more detailed information. File back tax online Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. File back tax online Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. File back tax online To qualify, you must pay these expenses so you can work or look for work. File back tax online The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. File back tax online You can claim the credit on Form 1040 or 1040A. File back tax online You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. File back tax online You figure the credit on Form 2441. File back tax online For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. File back tax online Publication 503, Child and Dependent Care Expenses, contains more detailed information. File back tax online Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. File back tax online S. File back tax online citizen or a resident alien and either of the following apply. File back tax online You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. File back tax online You can claim the credit on Form 1040 or 1040A. File back tax online You figure the credit on Schedule R. File back tax online For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. File back tax online Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. File back tax online Earned Income Credit This credit is based on the amount of your earned income. File back tax online You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. File back tax online To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. File back tax online If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. File back tax online You cannot use Form 1040EZ if you have a qualifying child. File back tax online Qualifying child. File back tax online   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. File back tax online Earned income. File back tax online   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. File back tax online However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. File back tax online More information. File back tax online   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. File back tax online Publication 596, Earned Income Credit (EIC), contains more detailed information. File back tax online Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. File back tax online A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. File back tax online This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. File back tax online In this case you do not have to pay employment taxes on the amount you pay. File back tax online But if you control what work is done and how it is done, the worker is your employee. File back tax online If you possess the right to discharge a worker, that worker is generally considered to be your employee. File back tax online If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. File back tax online To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. File back tax online Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. File back tax online Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. File back tax online For more information, see chapter 7 of Publication 535, Business Expenses. File back tax online Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. File back tax online The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. File back tax online See Form 8826, Disabled Access Credit, for more information. File back tax online Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. File back tax online One targeted group consists of vocational rehabilitation referrals. File back tax online These are individuals who have a physical or mental disability that results in a substantial handicap to employment. File back tax online See Form 5884, Work Opportunity Credit. File back tax online How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File back tax online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File back tax online Free help with your tax return. File back tax online   Free help in preparing your return is available nationwide from IRS-certified volunteers. File back tax online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File back tax online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File back tax online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File back tax online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File back tax online To find the nearest VITA or TCE site, visit IRS. File back tax online gov or call 1-800-906-9887. File back tax online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File back tax online To find the nearest AARP Tax-Aide site, visit AARP's website at www. File back tax online aarp. File back tax online org/money/taxaide or call 1-888-227-7669. File back tax online   For more information on these programs, go to IRS. File back tax online gov and enter “VITA” in the search box. File back tax online Internet. File back tax online IRS. File back tax online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File back tax online Apply for an Employer Identification Number (EIN). File back tax online Go to IRS. File back tax online gov and enter Apply for an EIN in the search box. File back tax online Request an Electronic Filing PIN by going to IRS. File back tax online gov and entering Electronic Filing PIN in the search box. File back tax online Check the status of your 2013 refund with Where's My Refund? Go to IRS. File back tax online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File back tax online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File back tax online Check the status of your amended return. File back tax online Go to IRS. File back tax online gov and enter Where's My Amended Return in the search box. File back tax online Download forms, instructions, and publications, including some accessible versions. File back tax online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File back tax online gov or IRS2Go. File back tax online Tax return and tax account transcripts are generally available for the current year and past three years. File back tax online Figure your income tax withholding with the IRS Withholding Calculator on IRS. File back tax online gov. File back tax online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File back tax online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File back tax online gov. File back tax online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File back tax online gov or IRS2Go. File back tax online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File back tax online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File back tax online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File back tax online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File back tax online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File back tax online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File back tax online gov. File back tax online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File back tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File back tax online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File back tax online AARP offers the Tax-Aide counseling program as part of the TCE program. File back tax online Visit AARP's website to find the nearest Tax-Aide location. File back tax online Research your tax questions. File back tax online Search publications and instructions by topic or keyword. File back tax online Read the Internal Revenue Code, regulations, or other official guidance. File back tax online Read Internal Revenue Bulletins. File back tax online Sign up to receive local and national tax news by email. File back tax online Phone. File back tax online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File back tax online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File back tax online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File back tax online Call to locate the nearest volunteer help site, 1-800-906-9887. File back tax online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File back tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File back tax online Most VITA and TCE sites offer free electronic filing. File back tax online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File back tax online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File back tax online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File back tax online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File back tax online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File back tax online Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File back tax online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File back tax online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File back tax online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File back tax online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File back tax online You should receive your order within 10 business days. File back tax online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File back tax online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File back tax online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File back tax online Call to ask tax questions, 1-800-829-1040. File back tax online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File back tax online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File back tax online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File back tax online gsa. File back tax online gov/fedrelay. File back tax online Walk-in. File back tax online You can find a selection of forms, publications and services — in-person, face-to-face. File back tax online Products. File back tax online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File back tax online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File back tax online Services. File back tax online You can walk in to your local TAC most business days for personal, face-to-face tax help. File back tax online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File back tax online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File back tax online No appointment is necessary—just walk in. File back tax online Before visiting, check www. File back tax online irs. File back tax online gov/localcontacts for hours of operation and services provided. File back tax online Mail. File back tax online You can send your order for forms, instructions, and publications to the address below. File back tax online You should receive a response within 10 business days after your request is received. File back tax online  Internal Revenue Service 1201 N. File back tax online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File back tax online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File back tax online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File back tax online What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File back tax online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File back tax online You face (or your business is facing) an immediate threat of adverse action. File back tax online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File back tax online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File back tax online Here's why we can help: TAS is an independent organization within the IRS. File back tax online Our advocates know how to work with the IRS. File back tax online Our services are free and tailored to meet your needs. File back tax online We have offices in every state, the District of Columbia, and Puerto Rico. File back tax online How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File back tax online irs. File back tax online gov/advocate, or call us toll-free at 1-877-777-4778. File back tax online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File back tax online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File back tax online irs. File back tax online gov/sams. File back tax online Low Income Taxpayer Clinics. File back tax online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File back tax online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File back tax online Visit www. File back tax online TaxpayerAdvocate. File back tax online irs. File back tax online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File back tax online Prev  Up  Next   Home   More Online Publications
Español

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

Oregon Department of Justice

Website: Oregon Department of Justice

Address: Oregon Department of Justice
Financial Fraud/Consumer Protection Section
1162 Court St., NE
Salem, OR 97301-4096

Phone Number: 503-378-4320 (Salem) 503-229-5576 (Portland)

Toll-free: 1-877-877-9392 (OR)

TTY: 1-800-735-2900

Back to Top

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 Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710 (OR)

Back to Top

Insurance Regulators

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

Insurance Division

Website: Insurance Division

Address: Insurance Division
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-947-7984

Toll-free: 1-888-877-4894 (OR)

Back to Top

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 Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710

TTY: 503-378-4100

Back to Top

Utility Commissions

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

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Consumer Services Division
550 Capitol St., NE, Suite 215
PO Box 2148
Salem, OR 97308-2148

Toll-free: 1-800-522-2404

TTY: 1-800-648-3458 (OR)

Back to Top

The File Back Tax Online

File back tax online Publication 537 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. File back tax online Tax questions. File back tax online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 537, such as legislation enacted after it was published, go to www. File back tax online irs. File back tax online gov/pub537. File back tax online Reminder Photographs of missing children. File back tax online  The Internal Revenue Service (IRS) is a proud partner with the National Center for Missing and Exploited Children. File back tax online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File back tax online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File back tax online Introduction Note. File back tax online Section references within this publication are to the Internal Revenue Code and regulation references are to the Income Tax Regulations under the Code. File back tax online An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. File back tax online If you realize a gain on an installment sale, you may be able to report part of your gain when you receive each payment. File back tax online This method of reporting gain is called the installment method. File back tax online You cannot use the installment method to report a loss. File back tax online You can choose to report all of your gain in the year of sale. File back tax online This publication discusses the general rules that apply to using the installment method. File back tax online It also discusses more complex rules that apply only when certain conditions exist or certain types of property are sold. File back tax online If you sell your home or other nonbusiness property under an installment plan, you may need to read only the General Rules . File back tax online If you sell business or rental property or have a like-kind exchange or other complex situation, also see the appropriate discussion under Other Rules . File back tax online Comments and suggestions. File back tax online   We welcome your comments about this publication and your suggestions for future editions. File back tax online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File back tax online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File back tax online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File back tax online   You can send your comments from www. File back tax online irs. File back tax online gov/formspubs/. File back tax online Click on “More Information” and then on “Comment on Tax Forms and Publications. File back tax online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File back tax online Ordering forms and publications. File back tax online   Visit www. File back tax online irs. File back tax online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File back tax online Internal Revenue Service 1201 N. File back tax online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File back tax online   If you have a tax question, check the information available on IRS. File back tax online gov or call 1-800-829-1040. File back tax online We cannot answer tax questions sent to either of the above addresses. File back tax online Useful Items - You may want to see: Publication 523 Selling Your Home 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 551 Basis of Assets 4895 Tax Treatment of Property Acquired From a Decedent Dying in 2010 Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income  See How To Get Tax Help near the end of this publication for information about getting publications and forms. File back tax online Prev  Up  Next   Home   More Online Publications