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 Taxes Online Free

Amended 2009 Tax Return1040ez Tax Forms 20112011 Income Tax FormForm 1040aAmended Tax Return FormCan I File My 2011 Taxes OnlineIrs Efile 2011File 2011 Taxes For FreeFile An Amended Tax ReturnEz Form 1040Hrblock Free FileFree State Tax FilingHow To Amend A 2010 Tax ReturnForm 1040ez 20131040ez Tax FileMi 1040xIrs Gov ComAmend 2009 Tax Return OnlineIrsefileWww Irs Gov E File2011 1040a Tax FormsFree State Tax Filing OnlineFile State Taxes Free OnlineH&rblockAmendment TaxFile An Amended Tax Return OnlineHow To Fill Out Form 1040ezH&r Block TaxesHow To Fill 1040nrH&r Block File 2012 TaxesSearch Freetaxusa ComFiling An Amended Tax ReturnIrs 1040 FormFed Tax Forms 2012Quicktax1040nr Filing OnlineFree State Tax FillingTax Amendment FormWww.1040ez.com1040ez 2011 Fillable Form

File Back Taxes Online Free

File back taxes online free 4. File back taxes online free   Special Situations Table of Contents Condominiums CooperativesDepreciation Property Changed to Rental UseBasis of Property Changed to Rental Use Figuring the Depreciation Deduction Renting Part of Property Not Rented for ProfitPostponing decision. File back taxes online free Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. File back taxes online free Condominiums A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. File back taxes online free If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. File back taxes online free You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements. File back taxes online free Special rules apply if you rent your condominium to others. File back taxes online free You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. File back taxes online free In addition, you can deduct any dues or assessments paid for maintenance of the common elements. File back taxes online free You cannot deduct special assessments you pay to a condominium management corporation for improvements. File back taxes online free However, you may be able to recover your share of the cost of any improvement by taking depreciation. File back taxes online free Cooperatives If you live in a cooperative, you do not own your apartment. File back taxes online free Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. File back taxes online free If you rent your apartment to others, you usually can deduct, as a rental expense, all the maintenance fees you pay to the cooperative housing corporation. File back taxes online free In addition to the maintenance fees paid to the cooperative housing corporation, you can deduct your direct payments for repairs, upkeep, and other rental expenses, including interest paid on a loan used to buy your stock in the corporation. File back taxes online free Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. File back taxes online free Figure your depreciation deduction as follows. File back taxes online free Figure the depreciation for all the depreciable real property owned by the corporation. File back taxes online free (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. File back taxes online free ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. File back taxes online free Multiply your cost per share by the total number of outstanding shares. File back taxes online free Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. File back taxes online free Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. File back taxes online free Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. File back taxes online free Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. File back taxes online free Multiply the result of (2) by the percentage you figured in (3). File back taxes online free This is your depreciation on the stock. File back taxes online free Your depreciation deduction for the year cannot be more than the part of your adjusted basis (defined in chapter 2) in the stock of the corporation that is allocable to your rental property. File back taxes online free Payments added to capital account. File back taxes online free   Payments earmarked for a capital asset or improvement, or otherwise charged to the corporation's capital account are added to the basis of your stock in the corporation. File back taxes online free For example, you cannot deduct a payment used to pave a community parking lot, install a new roof, or pay the principal of the corporation's mortgage. File back taxes online free   Treat as a capital cost the amount you were assessed for capital items. File back taxes online free This cannot be more than the amount by which your payments to the corporation exceeded your share of the corporation's mortgage interest and real estate taxes. File back taxes online free   Your share of interest and taxes is the amount the corporation elected to allocate to you, if it reasonably reflects those expenses for your apartment. File back taxes online free Otherwise, figure your share in the following manner. File back taxes online free Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. File back taxes online free Multiply the corporation's deductible interest by the number you figured in (1). File back taxes online free This is your share of the interest. File back taxes online free Multiply the corporation's deductible taxes by the number you figured in (1). File back taxes online free This is your share of the taxes. File back taxes online free Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. File back taxes online free You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. File back taxes online free You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. File back taxes online free However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). File back taxes online free Example. File back taxes online free Your tax year is the calendar year. File back taxes online free You moved from your home in May and started renting it out on June 1. File back taxes online free You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. File back taxes online free Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. File back taxes online free When figuring depreciation, treat the property as placed in service on June 1. File back taxes online free Basis of Property Changed to Rental Use When you change property you held for personal use to rental use (for example, you rent your former home), the basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion. File back taxes online free Fair market value. File back taxes online free   This is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. File back taxes online free Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. File back taxes online free Figuring the basis. File back taxes online free   The basis for depreciation is the lesser of: The fair market value of the property on the date you changed it to rental use, or Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis. File back taxes online free For other increases and decreases to basis, see Adjusted Basis in chapter 2. File back taxes online free Example. File back taxes online free Several years ago you built your home for $140,000 on a lot that cost you $14,000. File back taxes online free Before changing the property to rental use this year, you added $28,000 of permanent improvements to the house and claimed a $3,500 casualty loss deduction for damage to the house. File back taxes online free Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. File back taxes online free Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. File back taxes online free The adjusted basis of the house at the time of the change in its use was $164,000 ($140,000 + $28,000 − $3,500 − $500). File back taxes online free On the date of the change in use, your property had a fair market value of $168,000, of which $21,000 was for the land and $147,000 was for the house. File back taxes online free The basis for depreciation on the house is the fair market value on the date of the change ($147,000), because it is less than your adjusted basis ($164,000). File back taxes online free Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. File back taxes online free (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. File back taxes online free ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. File back taxes online free The fair market value of the property on the date you change your apartment to rental use. File back taxes online free This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. File back taxes online free The corporation's adjusted basis in the property on that date. File back taxes online free Do not subtract depreciation when figuring the corporation's adjusted basis. File back taxes online free If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1) under Depreciation (under Cooperatives, near the beginning of this chapter). File back taxes online free The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. File back taxes online free Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. File back taxes online free Generally, that will be MACRS for any conversion after 1986. File back taxes online free Treat the property as placed in service on the conversion date. File back taxes online free Example. File back taxes online free Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. File back taxes online free Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. File back taxes online free 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . File back taxes online free 01364). File back taxes online free Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. File back taxes online free You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). File back taxes online free You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity, or painting the outside of the house. File back taxes online free There is no change in the types of expenses deductible for the personal-use part of your property. File back taxes online free Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). File back taxes online free You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. File back taxes online free You do not have to divide the expenses that belong only to the rental part of your property. File back taxes online free For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. File back taxes online free If you install a second phone line strictly for your tenant's use, all of the cost of the second line is deductible as a rental expense. File back taxes online free You can deduct depreciation on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. File back taxes online free How to divide expenses. File back taxes online free   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between rental use and personal use. File back taxes online free You can use any reasonable method for dividing the expense. File back taxes online free It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. File back taxes online free The two most common methods for dividing an expense are (1) the number of rooms in your home, and (2) the square footage of your home. File back taxes online free Example. File back taxes online free You rent a room in your house. File back taxes online free The room is 12 × 15 feet, or 180 square feet. File back taxes online free Your entire house has 1,800 square feet of floor space. File back taxes online free You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. File back taxes online free If your heating bill for the year for the entire house was $600, $60 ($600 × . File back taxes online free 10) is a rental expense. File back taxes online free The balance, $540, is a personal expense that you cannot deduct. File back taxes online free Duplex. File back taxes online free   A common situation is the duplex where you live in one unit and rent out the other. File back taxes online free Certain expenses apply to the entire property, such as mortgage interest and real estate taxes, and must be split to determine rental and personal expenses. File back taxes online free Example. File back taxes online free You own a duplex and live in one half, renting the other half. File back taxes online free Both units are approximately the same size. File back taxes online free Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. File back taxes online free You can deduct $5,000 mortgage interest and $1,000 real estate taxes on Schedule E (Form 1040), and if you itemize your deductions, you can deduct the other $5,000 mortgage interest and $1,000 real estate taxes on Schedule A (Form 1040). File back taxes online free Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. File back taxes online free You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. File back taxes online free Where to report. File back taxes online free   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. File back taxes online free For example, if you are filing Form 1040, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. File back taxes online free   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. File back taxes online free You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. File back taxes online free Presumption of profit. File back taxes online free   If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit. File back taxes online free Postponing decision. File back taxes online free   If you are starting your rental activity and do not have 3 years showing a profit, you can elect to have the presumption made after you have the 5 years of experience required by the test. File back taxes online free You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. File back taxes online free You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. File back taxes online free More information. File back taxes online free   For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. File back taxes online free Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. File back taxes online free Instead of selling the house she had been living in, she decided to change it to rental property. File back taxes online free Eileen selected a tenant and started renting the house on February 1. File back taxes online free Eileen charges $750 a month for rent and collects it herself. File back taxes online free Eileen also received a $750 security deposit from her tenant. File back taxes online free Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. File back taxes online free Her rental expenses for the year are as follows. File back taxes online free   Mortgage interest $1,800     Fire insurance (1-year policy) 100     Miscellaneous repairs (after renting) 297     Real estate taxes imposed and paid 1,200   Eileen must divide the real estate taxes, mortgage interest, and fire insurance between the personal use of the property and the rental use of the property. File back taxes online free She can deduct eleven-twelfths of these expenses as rental expenses. File back taxes online free She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. File back taxes online free She cannot deduct the balance of the fire insurance because it is a personal expense. File back taxes online free Eileen bought this house in 1984 for $35,000. File back taxes online free Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. File back taxes online free Before changing it to rental property, Eileen added several improvements to the house. File back taxes online free She figures her adjusted basis as follows:   Improvements Cost     House $25,000     Remodeled kitchen 4,200     Recreation room 5,800     New roof 1,600     Patio and deck 2,400     Adjusted basis $39,000   On February 1, when Eileen changed her house to rental property, the property had a fair market value of $152,000. File back taxes online free Of this amount, $35,000 was for the land and $117,000 was for the house. File back taxes online free Because Eileen's adjusted basis is less than the fair market value on the date of the change, Eileen uses $39,000 as her basis for depreciation. File back taxes online free As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. File back taxes online free She chooses the GDS recovery period of 27. File back taxes online free 5 years. File back taxes online free She uses Table 2-2d to find her depreciation percentage. File back taxes online free Since she placed the property in service in February, the percentage is 3. File back taxes online free 182%. File back taxes online free On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. File back taxes online free The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. File back taxes online free She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. File back taxes online free On May 1, Eileen paid $4,000 to have a furnace installed in the house. File back taxes online free The furnace is residential rental property. File back taxes online free Because she placed the property in service in May, the percentage from Table 2-2d is 2. File back taxes online free 273%. File back taxes online free Eileen figures her net rental income or loss for the house as follows: Total rental income received  ($750 × 11) $8,250 Minus: Expenses     Mortgage interest ($1,800 × 11/12) $1,650   Fire insurance ($100 × 11/12) 92   Miscellaneous repairs 297   Real estate taxes ($1,200 × 11/12) 1,100   Total expenses 3,139 Balance $5,111 Minus: Depreciation     House ($39,000 × . File back taxes online free 03182) $1,241   Dishwasher ($425 × . File back taxes online free 20) 85   Furnace ($4,000 × . File back taxes online free 02273) 91   Total depreciation 1,417 Net rental income for house   $3,694       Eileen uses Schedule E, Part I, to report her rental income and expenses. File back taxes online free She enters her income, expenses, and depreciation for the house in the column for Property A. File back taxes online free Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. File back taxes online free See the Instructions for Form 4562 for more information on preparing the form. File back taxes online free Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Subscribe to e-file News for Large Businesses

Subscribers to "e-file News for Large Businesses" will automatically receive e-mail alerts about e-file developments for large businesses and links to new web-based information as it becomes available.

Subscribe / Unsubscribe
Page Last Reviewed or Updated: 14-Mar-2014

The File Back Taxes Online Free

File back taxes online free 7. File back taxes online free   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File back taxes online free Free help with your tax return. File back taxes online free   You can get free help preparing your return nationwide from IRS-certified volunteers. File back taxes online free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File back taxes online free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File back taxes online free 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 taxes online free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File back taxes online free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File back taxes online free gov, download the IRS2Go app, or call 1-800-906-9887. File back taxes online free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File back taxes online free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File back taxes online free aarp. File back taxes online free org/money/taxaide or call 1-888-227-7669. File back taxes online free For more information on these programs, go to IRS. File back taxes online free gov and enter “VITA” in the search box. File back taxes online free Internet. File back taxes online free    IRS. File back taxes online free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File back taxes online free Download the free IRS2Go app from the iTunes app store or from Google Play. File back taxes online free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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 taxes online free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File back taxes online free gov or download the IRS2Go app and select the Refund Status option. File back taxes online free The IRS issues more than 9 out of 10 refunds in less than 21 days. File back taxes online free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File back taxes online free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File back taxes online free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File back taxes online free Use the Interactive Tax Assistant (ITA) to research your tax questions. File back taxes online free No need to wait on the phone or stand in line. File back taxes online free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File back taxes online free When you reach the response screen, you can print the entire interview and the final response for your records. File back taxes online free New subject areas are added on a regular basis. File back taxes online free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File back taxes online free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File back taxes online free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File back taxes online free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File back taxes online free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File back taxes online free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File back taxes online free You can also ask the IRS to mail a return or an account transcript to you. File back taxes online free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File back taxes online free gov or by calling 1-800-908-9946. File back taxes online free Tax return and tax account transcripts are generally available for the current year and the past three years. File back taxes online free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File back taxes online free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File back taxes online free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File back taxes online free Check the status of your amended return using Where's My Amended Return? Go to IRS. File back taxes online free gov and enter Where's My Amended Return? in the search box. File back taxes online free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File back taxes online free It can take up to 3 weeks from the date you mailed it to show up in our system. File back taxes online free Make a payment using one of several safe and convenient electronic payment options available on IRS. File back taxes online free gov. File back taxes online free Select the Payment tab on the front page of IRS. File back taxes online free gov for more information. File back taxes online free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File back taxes online free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File back taxes online free gov. File back taxes online free 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 taxes online free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File back taxes online free gov. File back taxes online free Request an Electronic Filing PIN by going to IRS. File back taxes online free gov and entering Electronic Filing PIN in the search box. File back taxes online free Download forms, instructions and publications, including accessible versions for people with disabilities. File back taxes online free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File back taxes online free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File back taxes online free An employee can answer questions about your tax account or help you set up a payment plan. File back taxes online free Before you visit, check the Office Locator on IRS. File back taxes online free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File back taxes online free If you have a special need, such as a disability, you can request an appointment. File back taxes online free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File back taxes online free Apply for an Employer Identification Number (EIN). File back taxes online free Go to IRS. File back taxes online free gov and enter Apply for an EIN in the search box. File back taxes online free Read the Internal Revenue Code, regulations, or other official guidance. File back taxes online free Read Internal Revenue Bulletins. File back taxes online free Sign up to receive local and national tax news and more by email. File back taxes online free Just click on “subscriptions” above the search box on IRS. File back taxes online free gov and choose from a variety of options. File back taxes online free    Phone. File back taxes online free 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 taxes online free Download the free IRS2Go app from the iTunes app store or from Google Play. File back taxes online free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File back taxes online free gov, or download the IRS2Go app. File back taxes online free Low-to-moderate income, elderly, people 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 taxes online free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File back taxes online free Most VITA and TCE sites offer free electronic filing. File back taxes online free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File back taxes online free 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 taxes online free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File back taxes online free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File back taxes online free The IRS issues more than 9 out of 10 refunds in less than 21 days. File back taxes online free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File back taxes online free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File back taxes online free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File back taxes online free Note, the above information is for our automated hotline. File back taxes online free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File back taxes online free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File back taxes online free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File back taxes online free It can take up to 3 weeks from the date you mailed it to show up in our system. File back taxes online free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File back taxes online free You should receive your order within 10 business days. File back taxes online free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File back taxes online free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File back taxes online free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File back taxes online free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File back taxes online free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File back taxes online free    Walk-in. File back taxes online free You can find a selection of forms, publications and services — in-person. File back taxes online free Products. File back taxes online free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File back taxes online free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File back taxes online free Services. File back taxes online free You can walk in to your local TAC for face-to-face tax help. File back taxes online free An employee can answer questions about your tax account or help you set up a payment plan. File back taxes online free Before visiting, use the Office Locator tool on IRS. File back taxes online free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File back taxes online free    Mail. File back taxes online free You can send your order for forms, instructions, and publications to the address below. File back taxes online free You should receive a response within 10 business days after your request is received. File back taxes online free Internal Revenue Service 1201 N. File back taxes online free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File back taxes online free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File back taxes online free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File back taxes online free   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 taxes online free 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 taxes online free You face (or your business is facing) an immediate threat of adverse action. File back taxes online free 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 taxes online free   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 taxes online free Here's why we can help: TAS is an independent organization within the IRS. File back taxes online free Our advocates know how to work with the IRS. File back taxes online free Our services are free and tailored to meet your needs. File back taxes online free We have offices in every state, the District of Columbia, and Puerto Rico. File back taxes online free   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File back taxes online free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File back taxes online free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File back taxes online free Low Income Taxpayer Clinics 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 taxes online free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File back taxes online free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File back taxes online free Prev  Up  Next   Home   More Online Publications