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File tax return 4. File tax return   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 tax return Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. File tax return 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 tax return If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. File tax return 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 tax return Special rules apply if you rent your condominium to others. File tax return You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. File tax return In addition, you can deduct any dues or assessments paid for maintenance of the common elements. File tax return You cannot deduct special assessments you pay to a condominium management corporation for improvements. File tax return However, you may be able to recover your share of the cost of any improvement by taking depreciation. File tax return Cooperatives If you live in a cooperative, you do not own your apartment. File tax return Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. File tax return 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 tax return 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 tax return Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. File tax return Figure your depreciation deduction as follows. File tax return Figure the depreciation for all the depreciable real property owned by the corporation. File tax return (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. File tax return ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. File tax return Multiply your cost per share by the total number of outstanding shares. File tax return Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. File tax return 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 tax return 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 tax return Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. File tax return Multiply the result of (2) by the percentage you figured in (3). File tax return This is your depreciation on the stock. File tax return 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 tax return Payments added to capital account. File tax return   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 tax return 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 tax return   Treat as a capital cost the amount you were assessed for capital items. File tax return 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 tax return   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 tax return Otherwise, figure your share in the following manner. File tax return Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. File tax return Multiply the corporation's deductible interest by the number you figured in (1). File tax return This is your share of the interest. File tax return Multiply the corporation's deductible taxes by the number you figured in (1). File tax return This is your share of the taxes. File tax return 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 tax return 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 tax return You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. File tax return 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 tax return Example. File tax return Your tax year is the calendar year. File tax return You moved from your home in May and started renting it out on June 1. File tax return You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. File tax return Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. File tax return When figuring depreciation, treat the property as placed in service on June 1. File tax return 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 tax return Fair market value. File tax return   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 tax return Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. File tax return Figuring the basis. File tax return   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 tax return For other increases and decreases to basis, see Adjusted Basis in chapter 2. File tax return Example. File tax return Several years ago you built your home for $140,000 on a lot that cost you $14,000. File tax return 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 tax return Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. File tax return Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. File tax return 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 tax return 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 tax return 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 tax return Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. File tax return (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. File tax return ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. File tax return The fair market value of the property on the date you change your apartment to rental use. File tax return This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. File tax return The corporation's adjusted basis in the property on that date. File tax return Do not subtract depreciation when figuring the corporation's adjusted basis. File tax return 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 tax return 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 tax return Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. File tax return Generally, that will be MACRS for any conversion after 1986. File tax return Treat the property as placed in service on the conversion date. File tax return Example. File tax return Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. File tax return Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. File tax return 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . File tax return 01364). File tax return 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 tax return 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 tax return 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 tax return There is no change in the types of expenses deductible for the personal-use part of your property. File tax return Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). File tax return You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. File tax return You do not have to divide the expenses that belong only to the rental part of your property. File tax return 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 tax return 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 tax return 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 tax return How to divide expenses. File tax return   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 tax return You can use any reasonable method for dividing the expense. File tax return It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. File tax return 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 tax return Example. File tax return You rent a room in your house. File tax return The room is 12 × 15 feet, or 180 square feet. File tax return Your entire house has 1,800 square feet of floor space. File tax return You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. File tax return If your heating bill for the year for the entire house was $600, $60 ($600 × . File tax return 10) is a rental expense. File tax return The balance, $540, is a personal expense that you cannot deduct. File tax return Duplex. File tax return   A common situation is the duplex where you live in one unit and rent out the other. File tax return 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 tax return Example. File tax return You own a duplex and live in one half, renting the other half. File tax return Both units are approximately the same size. File tax return Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. File tax return 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 tax return 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 tax return 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 tax return Where to report. File tax return   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. File tax return 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 tax return   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 tax return 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 tax return Presumption of profit. File tax return   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 tax return Postponing decision. File tax return   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 tax return You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. File tax return 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 tax return More information. File tax return   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 tax return Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. File tax return Instead of selling the house she had been living in, she decided to change it to rental property. File tax return Eileen selected a tenant and started renting the house on February 1. File tax return Eileen charges $750 a month for rent and collects it herself. File tax return Eileen also received a $750 security deposit from her tenant. File tax return Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. File tax return Her rental expenses for the year are as follows. File tax return   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 tax return She can deduct eleven-twelfths of these expenses as rental expenses. File tax return She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. File tax return She cannot deduct the balance of the fire insurance because it is a personal expense. File tax return Eileen bought this house in 1984 for $35,000. File tax return Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. File tax return Before changing it to rental property, Eileen added several improvements to the house. File tax return 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 tax return Of this amount, $35,000 was for the land and $117,000 was for the house. File tax return 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 tax return As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. File tax return She chooses the GDS recovery period of 27. File tax return 5 years. File tax return She uses Table 2-2d to find her depreciation percentage. File tax return Since she placed the property in service in February, the percentage is 3. File tax return 182%. File tax return On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. File tax return The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. File tax return She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. File tax return On May 1, Eileen paid $4,000 to have a furnace installed in the house. File tax return The furnace is residential rental property. File tax return Because she placed the property in service in May, the percentage from Table 2-2d is 2. File tax return 273%. File tax return 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 tax return 03182) $1,241   Dishwasher ($425 × . File tax return 20) 85   Furnace ($4,000 × . File tax return 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 tax return She enters her income, expenses, and depreciation for the house in the column for Property A. File tax return Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. File tax return See the Instructions for Form 4562 for more information on preparing the form. 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Market Segment Understandings (MSU)

The IRS, in a continuing effort to increase tax compliance and at the same time reduce taxpayer burden, has expanded its MSU Program into other industries. The newest additions are new voluntary compliance agreements for all industries where tipping is customary.

These voluntary compliance agreements are designed to enhance tax compliance among tipped employees through taxpayer education instead of through traditional enforcement actions, such as tip examinations.

Tip agreements available are:

EmTRAC - Employer-designed Tip Reporting Alternative Commitment (PDF). Taxpayers in the Food and beverage industry designing their own tip compliance program in conjunction with the IRS.

Page Last Reviewed or Updated: 27-Dec-2013

The File Tax Return

File tax return 5. File tax return   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. File tax return 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 tax return Free help with your tax return. File tax return    Free help in preparing your return is available nationwide from IRS-certified volunteers. File tax return 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 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File tax return 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 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File tax return To find the nearest VITA or TCE site, visit IRS. File tax return gov or call 1-800-906-9887. File tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. File tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. File tax return aarp. File tax return org/money/taxaide or call 1-888-227-7669. File tax return   For more information on these programs, go to IRS. File tax return gov and enter “VITA” in the search box. File tax return Internet. File tax return IRS. File tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File tax return Apply for an Employer Identification Number (EIN). File tax return Go to IRS. File tax return gov and enter Apply for an EIN in the search box. File tax return Request an Electronic Filing PIN by going to IRS. File tax return gov and entering Electronic Filing PIN in the search box. File tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. File tax return 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 tax return 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 tax return Check the status of your amended return. File tax return Go to IRS. File tax return gov and enter Where's My Amended Return in the search box. File tax return Download forms, instructions, and publications, including some accessible versions. File tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File tax return gov or IRS2Go. File tax return Tax return and tax account transcripts are generally available for the current year and past three years. File tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. File tax return gov. File tax return 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 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File tax return gov. File tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File tax return gov or IRS2Go. File tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File tax return gov. File tax return 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 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File tax return AARP offers the Tax-Aide counseling program as part of the TCE program. File tax return Visit AARP's website to find the nearest Tax-Aide location. File tax return Research your tax questions. File tax return Search publications and instructions by topic or keyword. File tax return Read the Internal Revenue Code, regulations, or other official guidance. File tax return Read Internal Revenue Bulletins. File tax return Sign up to receive local and national tax news by email. File tax return Phone. File tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File tax return 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 tax return Call to locate the nearest volunteer help site, 1-800-906-9887. File tax return 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 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File tax return Most VITA and TCE sites offer free electronic filing. File tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File tax return 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 tax return 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 tax return 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 tax return 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 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File tax return 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 tax return You should receive your order within 10 business days. File tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File tax return Call to ask tax questions, 1-800-829-1040. File tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File tax return gsa. File tax return gov/fedrelay. File tax return Walk-in. File tax return You can find a selection of forms, publications and services — in-person, face-to-face. File tax return Products. File tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File tax return Services. File tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. File tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File tax return 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 tax return No appointment is necessary—just walk in. File tax return Before visiting, check www. File tax return irs. File tax return gov/localcontacts for hours of operation and services provided. File tax return Mail. File tax return You can send your order for forms, instructions, and publications to the address below. File tax return You should receive a response within 10 business days after your request is received. File tax return  Internal Revenue Service 1201 N. File tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File tax return    The Taxpayer Advocate Service (TAS) is your voice at the IRS. File tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File tax return What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. File tax return 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 tax return You face (or your business is facing) an immediate threat of adverse action. File tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File tax return   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 tax return Here's why we can help: TAS is an independent organization within the IRS. File tax return Our advocates know how to work with the IRS. File tax return Our services are free and tailored to meet your needs. File tax return We have offices in every state, the District of Columbia, and Puerto Rico. File tax return 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 tax return irs. File tax return gov/advocate, or call us toll-free at 1-877-777-4778. File tax return How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File tax return irs. File tax return gov/sams. File tax return Low Income Taxpayer Clinics. File tax return    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 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File tax return Visit www. File tax return TaxpayerAdvocate. File tax return irs. File tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File tax return Prev  Up  Next   Home   More Online Publications