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File federal and state taxes online for free 10. File federal and state taxes online for free   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. File federal and state taxes online for free Cash method. File federal and state taxes online for free Debt acquired from a decedent. File federal and state taxes online for free Liquidation. File federal and state taxes online for free Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. File federal and state taxes online for free Introduction You have a bad debt if you cannot collect money owed to you. File federal and state taxes online for free A bad debt is either a business bad debt or a nonbusiness bad debt. File federal and state taxes online for free This chapter discusses only business bad debts. File federal and state taxes online for free Generally, a business bad debt is one that comes from operating your trade or business. File federal and state taxes online for free You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. File federal and state taxes online for free All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. File federal and state taxes online for free For more information on nonbusiness bad debts, see Publication 550. File federal and state taxes online for free Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. File federal and state taxes online for free S. File federal and state taxes online for free Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. File federal and state taxes online for free Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. File federal and state taxes online for free A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. File federal and state taxes online for free Bad debts of a corporation (other than an S corporation) are always business bad debts. File federal and state taxes online for free Credit sales. File federal and state taxes online for free   Business bad debts are mainly the result of credit sales to customers. File federal and state taxes online for free Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. File federal and state taxes online for free After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. File federal and state taxes online for free   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. File federal and state taxes online for free If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. File federal and state taxes online for free    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. File federal and state taxes online for free This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. File federal and state taxes online for free Accrual method. File federal and state taxes online for free   If you use the accrual method of accounting, you generally report income as you earn it. File federal and state taxes online for free You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. File federal and state taxes online for free   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. File federal and state taxes online for free Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. File federal and state taxes online for free Cash method. File federal and state taxes online for free   If you use the cash method of accounting, you generally report income when you receive payment. File federal and state taxes online for free You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. File federal and state taxes online for free For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. File federal and state taxes online for free Debts from a former business. File federal and state taxes online for free   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. File federal and state taxes online for free If any of these receivables subsequently become worthless, the loss is still a business bad debt. File federal and state taxes online for free Debt acquired from a decedent. File federal and state taxes online for free   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. File federal and state taxes online for free The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. File federal and state taxes online for free Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. File federal and state taxes online for free Liquidation. File federal and state taxes online for free   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. File federal and state taxes online for free Types of Business Bad Debts Business bad debts may result from the following. File federal and state taxes online for free Loans to clients and suppliers. File federal and state taxes online for free   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. File federal and state taxes online for free Debts owed by political parties. File federal and state taxes online for free   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. File federal and state taxes online for free You use the accrual method of accounting. File federal and state taxes online for free The debt arose from the sale of goods or services in the ordinary course of your trade or business. File federal and state taxes online for free More than 30% of your receivables accrued in the year of the sale were from sales to political parties. File federal and state taxes online for free You made substantial and continuing efforts to collect on the debt. File federal and state taxes online for free Loan or capital contribution. File federal and state taxes online for free   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. File federal and state taxes online for free Debts of an insolvent partner. File federal and state taxes online for free   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. File federal and state taxes online for free If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. File federal and state taxes online for free Business loan guarantee. File federal and state taxes online for free   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. File federal and state taxes online for free You made the guarantee in the course of your trade or business. File federal and state taxes online for free You have a legal duty to pay the debt. File federal and state taxes online for free You made the guarantee before the debt became worthless. File federal and state taxes online for free You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. File federal and state taxes online for free You received reasonable consideration for making the guarantee. File federal and state taxes online for free You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. File federal and state taxes online for free Example. File federal and state taxes online for free Jane Zayne owns the Zayne Dress Company. File federal and state taxes online for free She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. File federal and state taxes online for free Elegant Fashions is one of Zayne's largest clients. File federal and state taxes online for free Elegant Fashions later defaulted on the loan. File federal and state taxes online for free As a result, Ms. File federal and state taxes online for free Zayne paid the remaining balance of the loan in full to the bank. File federal and state taxes online for free She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. File federal and state taxes online for free She was motivated by the desire to retain one of her better clients and keep a sales outlet. File federal and state taxes online for free Deductible in the year paid. File federal and state taxes online for free   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. File federal and state taxes online for free Rights against a borrower. File federal and state taxes online for free   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. File federal and state taxes online for free The debt is then owed to you. File federal and state taxes online for free If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. File federal and state taxes online for free Joint debtor. File federal and state taxes online for free   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. File federal and state taxes online for free Sale of mortgaged property. File federal and state taxes online for free   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. File federal and state taxes online for free When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. File federal and state taxes online for free This may occur when the debt is due or prior to that date. File federal and state taxes online for free To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. File federal and state taxes online for free It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. File federal and state taxes online for free Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. File federal and state taxes online for free Property received for debt. File federal and state taxes online for free   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. File federal and state taxes online for free You can deduct the remaining debt as a bad debt if and when it becomes worthless. File federal and state taxes online for free   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. File federal and state taxes online for free It is not a recovery of a bad debt. File federal and state taxes online for free For information on the sale of an asset, see Publication 544. File federal and state taxes online for free How To Claim a Business Bad Debt There are two methods to claim a business bad debt. File federal and state taxes online for free The specific charge-off method. File federal and state taxes online for free The nonaccrual-experience method. File federal and state taxes online for free Generally, you must use the specific charge-off method. File federal and state taxes online for free However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . File federal and state taxes online for free Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. File federal and state taxes online for free However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. File federal and state taxes online for free Partly worthless debts. File federal and state taxes online for free   You can deduct specific bad debts that become partly uncollectible during the tax year. File federal and state taxes online for free Your tax deduction is limited to the amount you charge off on your books during the year. File federal and state taxes online for free You do not have to charge off and deduct your partly worthless debts annually. File federal and state taxes online for free You can delay the charge off until a later year. File federal and state taxes online for free However, you cannot deduct any part of a debt after the year it becomes totally worthless. File federal and state taxes online for free Significantly modified debt. File federal and state taxes online for free   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. File federal and state taxes online for free For more information, see Regulations section 1. File federal and state taxes online for free 166-3(a)(3). File federal and state taxes online for free Deduction disallowed. File federal and state taxes online for free   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. File federal and state taxes online for free If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. File federal and state taxes online for free The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. File federal and state taxes online for free Totally worthless debts. File federal and state taxes online for free   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. File federal and state taxes online for free   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. File federal and state taxes online for free However, you may want to do so. File federal and state taxes online for free If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. File federal and state taxes online for free See Partly worthless debts, earlier. File federal and state taxes online for free Filing a claim for refund. File federal and state taxes online for free   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. File federal and state taxes online for free If the bad debt was totally worthless, you must file the claim by the later of the following dates. File federal and state taxes online for free 7 years from the date your original return was due (not including extensions). File federal and state taxes online for free 2 years from the date you paid the tax. File federal and state taxes online for free   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. File federal and state taxes online for free 3 years from the date you filed your original return. File federal and state taxes online for free 2 years from the date you paid the tax. File federal and state taxes online for free You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. File federal and state taxes online for free Such an impairment requires proof of existence. File federal and state taxes online for free   For details and more information about filing a claim, see Publication 556. File federal and state taxes online for free Use one of the following forms to file a claim. File federal and state taxes online for free For more information, see the instructions for the applicable form. File federal and state taxes online for free Table 10-1. File federal and state taxes online for free Forms Used To File a Claim IF you filed as a. File federal and state taxes online for free . File federal and state taxes online for free . File federal and state taxes online for free THEN file. File federal and state taxes online for free . File federal and state taxes online for free . File federal and state taxes online for free Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. File federal and state taxes online for free Under this method, you do not accrue service related income you expect to be uncollectible. File federal and state taxes online for free Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. File federal and state taxes online for free Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. File federal and state taxes online for free Service related income. File federal and state taxes online for free   You can use the nonaccrual-experience method only for amounts earned by performing services. File federal and state taxes online for free You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. File federal and state taxes online for free Gross receipts test. File federal and state taxes online for free   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. File federal and state taxes online for free If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. File federal and state taxes online for free   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. File federal and state taxes online for free For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. File federal and state taxes online for free Interest or penalty charged. File federal and state taxes online for free   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. File federal and state taxes online for free However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. File federal and state taxes online for free You otherwise accrue the full amount due as gross income at the time you provide the services. File federal and state taxes online for free You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. File federal and state taxes online for free Change in accounting method. File federal and state taxes online for free   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. File federal and state taxes online for free See Form 3115 and the Instructions for Form 3115 for more information. File federal and state taxes online for free Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. File federal and state taxes online for free The amount you include is limited to the amount you actually deducted. File federal and state taxes online for free However, you can exclude the amount deducted that did not reduce your tax. File federal and state taxes online for free Report the recovery as “Other income” on the appropriate business form or schedule. File federal and state taxes online for free See Recoveries in Publication 525 for more information. File federal and state taxes online for free Net operating loss (NOL) carryover. File federal and state taxes online for free   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. File federal and state taxes online for free A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. File federal and state taxes online for free For more information about NOLs, see Publication 536. File federal and state taxes online for free Also, see the Instructions for Form 1045, and the Instructions for Form 1139. File federal and state taxes online for free Prev  Up  Next   Home   More Online Publications
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File federal and state taxes online for free 5. File federal and state taxes online for free   How To Get Tax Help Table of Contents 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 federal and state taxes online for free Free help with your tax return. File federal and state taxes online for free   You can get free help preparing your return nationwide from IRS-certified volunteers. File federal and state taxes online for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File federal and state taxes online for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File federal and state taxes online for 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 federal and state taxes online for 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 federal and state taxes online for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File federal and state taxes online for free gov, download the IRS2Go app, or call 1-800-906-9887. File federal and state taxes online for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File federal and state taxes online for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File federal and state taxes online for free aarp. File federal and state taxes online for free org/money/taxaide or call 1-888-227-7669. File federal and state taxes online for free For more information on these programs, go to IRS. File federal and state taxes online for free gov and enter “VITA” in the search box. File federal and state taxes online for free Internet. File federal and state taxes online for free    IRS. File federal and state taxes online for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File federal and state taxes online for free Download the free IRS2Go app from the iTunes app store or from Google Play. File federal and state taxes online for 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 federal and state taxes online for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File federal and state taxes online for free gov or download the IRS2Go app and select the Refund Status option. File federal and state taxes online for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File federal and state taxes online for 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 federal and state taxes online for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File federal and state taxes online for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File federal and state taxes online for free Use the Interactive Tax Assistant (ITA) to research your tax questions. File federal and state taxes online for free No need to wait on the phone or stand in line. File federal and state taxes online for 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 federal and state taxes online for free When you reach the response screen, you can print the entire interview and the final response for your records. File federal and state taxes online for free New subject areas are added on a regular basis. File federal and state taxes online for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File federal and state taxes online for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File federal and state taxes online for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File federal and state taxes online for 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 federal and state taxes online for 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. 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File federal and state taxes online for free gov, or download the IRS2Go app. File federal and state taxes online for 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 federal and state taxes online for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File federal and state taxes online for free Most VITA and TCE sites offer free electronic filing. File federal and state taxes online for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File federal and state taxes online for 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 federal and state taxes online for 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 federal and state taxes online for 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 federal and state taxes online for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File federal and state taxes online for 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 federal and state taxes online for 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 federal and state taxes online for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File federal and state taxes online for free Note, the above information is for our automated hotline. File federal and state taxes online for 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 federal and state taxes online for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File federal and state taxes online for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File federal and state taxes online for free It can take up to 3 weeks from the date you mailed it to show up in our system. File federal and state taxes online for 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 federal and state taxes online for free You should receive your order within 10 business days. File federal and state taxes online for free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File federal and state taxes online for 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 federal and state taxes online for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File federal and state taxes online for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File federal and state taxes online for free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File federal and state taxes online for free Walk-in. File federal and state taxes online for free   You can find a selection of forms, publications and services — in-person. File federal and state taxes online for free Products. File federal and state taxes online for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File federal and state taxes online for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File federal and state taxes online for free Services. File federal and state taxes online for free You can walk in to your local TAC for face-to-face tax help. File federal and state taxes online for free An employee can answer questions about your tax account or help you set up a payment plan. File federal and state taxes online for free Before visiting, use the Office Locator tool on IRS. File federal and state taxes online for 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 federal and state taxes online for free Mail. File federal and state taxes online for free   You can send your order for forms, instructions, and publications to the address below. File federal and state taxes online for free You should receive a response within 10 business days after your request is received. File federal and state taxes online for free Internal Revenue Service 1201 N. File federal and state taxes online for free Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. File federal and state taxes online for free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File federal and state taxes online for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File federal and state taxes online for 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 federal and state taxes online for 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 federal and state taxes online for free You face (or your business is facing) an immediate threat of adverse action. File federal and state taxes online for 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 federal and state taxes online for 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 federal and state taxes online for free Here's why we can help: TAS is an independent organization within the IRS. File federal and state taxes online for free Our advocates know how to work with the IRS. File federal and state taxes online for free Our services are free and tailored to meet your needs. File federal and state taxes online for free We have offices in every state, the District of Columbia, and Puerto Rico. File federal and state taxes online for 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 federal and state taxes online for free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File federal and state taxes online for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File federal and state taxes online for free Prev  Up  Next   Home   More Online Publications