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U.S. Trustee Program

The Trustee Program protects the integrity of the Federal bankruptcy system. The Program monitors the conduct of bankruptcy parties and private estate trustees. It also identifies and helps investigate bankruptcy fraud and abuse.

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Website: U.S. Trustee Program

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Address: 20 Massachusetts Ave., NW
Suite 8000

Washington, DC 20530

Phone Number: (202) 307-1399

The File State Tax Only

File state tax only Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. File state tax only Tax questions. File state tax only What's New for 2013 Increased section 179 deduction dollar limits. File state tax only  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). File state tax only This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. File state tax only See Dollar Limits under How Much Can You Deduct in chapter 2. File state tax only Depreciation limits on business vehicles. File state tax only  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. File state tax only The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. File state tax only See Maximum Depreciation Deduction in chapter 5. File state tax only Special allowance for qualified second generation biofuel plant property. File state tax only . File state tax only  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. File state tax only Election to accelerate minimum tax credits for round 3 extension property. File state tax only . File state tax only  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. File state tax only What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. File state tax only  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. File state tax only Also, the definition of section 179 property will no longer include certain qualified real property. File state tax only Expiration of the 7-year recovery period for motor sports entertainment complexes. File state tax only  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. File state tax only Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. File state tax only  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. File state tax only Expiration of the accelerated depreciation for qualified Indian reservation property. File state tax only  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. File state tax only Expiration of the 3-year recovery period for certain race horses. File state tax only  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. File state tax only Reminders Photographs of missing children. File state tax only  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File state tax only Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state tax only 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 state tax only Introduction Future developments. File state tax only   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. File state tax only irs. File state tax only gov/pub946. File state tax only This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). File state tax only It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. File state tax only The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. File state tax only For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. File state tax only Definitions. File state tax only   Many of the terms used in this publication are defined in the Glossary near the end of the publication. File state tax only Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. File state tax only Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. File state tax only For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. File state tax only   We welcome your comments about this publication and your suggestions for future editions. File state tax only   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File state tax only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File state tax only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state tax only   You can send us comments from www. File state tax only irs. File state tax only gov/formspubs/. File state tax only Select “Comment on Tax Forms and Publications” under “More Information. File state tax only ”   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 state tax only Ordering forms and publications. File state tax only   Visit www. File state tax only irs. File state tax only 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 state tax only Internal Revenue Service 1201 N. File state tax only Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File state tax only   If you have a tax question, check the information available on IRS. File state tax only gov or call 1-800-829-1040. File state tax only We cannot answer tax questions sent to either of the above addresses. File state tax only Prev  Up  Next   Home   More Online Publications