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Filelate Index A Adjusted basis defined, Adjusted basis defined. Filelate Administrative or management activities, Administrative or management activities. Filelate Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Filelate Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Filelate Casualty losses, Casualty losses. Filelate Child and Adult Care Food Program reimbursements, Meals. Filelate Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Filelate (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Filelate Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Filelate Family daycare provider, Standard meal and snack rates. Filelate Meals, Meals. Filelate , Standard meal and snack rates. Filelate Regular use, Daycare Facility Standard meal and snack rates, Meals. Filelate , Standard meal and snack rates. Filelate Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Filelate Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Filelate Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Filelate Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Filelate Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Filelate Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Filelate Fair market value, Fair market value defined. Filelate Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Filelate Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Filelate Percentage table for 39-year nonresidential real property, Depreciation table. Filelate Permanent improvements, Permanent improvements. Filelate , Depreciating permanent improvements. Filelate Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Filelate Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Filelate Employees Adequately accounting to employer, Adequately accounting to employer. Filelate Casualty losses, Casualty losses. Filelate Mortgage interest, Deductible mortgage interest. Filelate Other expenses, Other expenses. Filelate Real estate taxes, Real estate taxes. Filelate Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Filelate Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Filelate Mortgage interest, Deductible mortgage interest. Filelate , Qualified mortgage insurance premiums. Filelate Real estate taxes, Real estate taxes. Filelate Related to tax-exempt income, Expenses related to tax-exempt income. Filelate Rent, Rent. Filelate Repairs, Repairs. Filelate Security system, Security system. Filelate Telephone, Telephone. Filelate Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Filelate Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Filelate Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Filelate Standard meal and snack rates, Standard meal and snack rates. Filelate Standard meal and snack rates (Table 3), Standard meal and snack rates. Filelate Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Filelate 1040, Schedule F, Casualty losses. Filelate 2106, Employees 4562, Reporting and recordkeeping requirements. Filelate 4684, Casualty losses. Filelate 8829, Actual Expenses, Casualty losses. Filelate , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Filelate Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Filelate Inventory, storage of, Storage of inventory or product samples. Filelate L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Filelate Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Filelate Years following the year placed in service, Years following the year placed in service. Filelate M MACRS percentage table 39-year nonresidential real property, Depreciation table. Filelate Meals, Meals. Filelate Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Filelate More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Filelate Mortgage interest, Deductible mortgage interest. Filelate , Qualified mortgage insurance premiums. Filelate P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Filelate Permanent improvements, Permanent improvements. Filelate , Depreciating permanent improvements. Filelate Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Filelate Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Filelate Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Filelate Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Filelate Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Filelate Regular use, Regular Use Reminders, Reminders Rent, Rent. Filelate Repairs, Repairs. Filelate Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Filelate S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Filelate Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Filelate Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Filelate Allowable area, Allowable area. Filelate Business expenses not related to use of the home, Business expenses not related to use of the home. Filelate Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Filelate More than one qualified business use, More than one qualified business use. Filelate Shared use, Shared use. Filelate Expenses deductible without regard to business use, Expenses deductible without regard to business use. Filelate No carryover of unallowed expenses, No deduction of carryover of actual expenses. Filelate Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Filelate Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Filelate Storage of inventory, Storage of inventory or product samples. Filelate T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Filelate Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Filelate Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Filelate Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Filelate W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications
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Tips for Taxpayers, Victims about Identity Theft and Tax Returns

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ID Theft: IRS Efforts on Identity Theft

FS-2014-2, January 2014

Identity theft remains a top priority for the Internal Revenue Service in 2014. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. This year, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.

Stopping refund fraud related to identity theft is a top priority for the tax agency. The IRS is focused on preventing, detecting and resolving identity theft cases as soon as possible. The IRS has more than 3,000 employees working on identity theft cases. We have trained more than 35,000 employees who work with taxpayers to recognize and provide assistance when identity theft occurs.

Taxpayers can encounter identity theft involving their tax returns in several ways. One instance is where identity thieves try filing fraudulent refund claims using another person’s identifying information, which has been stolen. Innocent taxpayers are victimized because their refunds are delayed.

Here are some tips to protect you from becoming a victim, and steps to take if you think someone may have filed a tax return using your name:

Tips to protect you from becoming a victim of identity theft

  • Don’t carry your Social Security card or any documents that include your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).
  • Don’t give a business your SSN or ITIN just because they ask. Give it only when required.
  • Protect your financial information.
  • Check your credit report every 12 months.
  • Secure personal information in your home.
  • Protect your personal computers by using firewalls and anti-spam/virus software, updating security patches and changing passwords for Internet accounts.
  • Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact or you are sure you know who you are dealing with.

If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 (Monday - Friday, 7 a.m. - 7 p.m. local time; Alaska and Hawaii follow Pacific time).

If you believe you’re a victim of identity theft

Be alert to possible identity theft if you receive a notice from the IRS or learn from your tax professional that:

  • More than one tax return for you was filed;
  • You have a balance due, refund offset or have had collection actions taken against you for a year you did not file a tax return;
  • IRS records indicate you received more wages than you actually earned or
  • Your state or federal benefits were reduced or cancelled because the agency received information reporting an income change.

If you receive a notice from the IRS and you suspect your identity has been used fraudulently, respond immediately by calling the number on the notice.

If you did not receive an IRS notice but believe you’ve been the victim of identity theft, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 right away so we can take steps to secure your tax account and match your SSN or ITIN.

Also, fill out the IRS Identity Theft Affidavit, Form 14039. Please write legibly and follow the directions on the back of the form that relate to your specific circumstances.

In addition, we recommend you take additional steps with agencies outside the IRS:

  • Report incidents of identity theft to the Federal Trade Commission at www.consumer.ftc.gov or the FTC Identity Theft hotline at 877-438-4338 or TTY 866-653-4261.
  • File a report with the local police.
  • Contact the fraud departments of the three major credit bureaus:
    • Equifax – www.equifax.com, 800-525-6285
    • Experian – www.experian.com, 888-397-3742
    • TransUnion – www.transunion.com, 800-680-7289
  • Close any accounts that have been tampered with or opened fraudulently.

More information is available at IRS.gov:

Help if you have reported an identity theft case to the IRS and are waiting for your federal tax refund

The IRS is working to speed up and further streamline identity theft case resolution to help innocent taxpayers.

The IRS more than doubled the level of employees dedicated to working identity theft cases between 2011 and 2012.  As the IRS enters the 2014 filing season, we now have more than 3,000 employees working identity theft issues.

These are extremely complex cases to resolve, frequently touching on multiple issues and multiple tax years. Cases of resolving identity can be complicated by the thieves themselves contacting the IRS. Due to the complexity of the situation, this is a time-consuming process. Taxpayers are likely to see their refunds delayed for an extended period of time while we take the necessary actions to resolve the matter. A typical case can take about 180 days to resolve, and the IRS is working to reduce that time period.

If you have an open identity theft case that is being worked by the IRS, you need to continue to file your tax returns during this period.

For victims of identity theft who have previously been in contact with the IRS and have not achieved a resolution to their case, you may contact the IRS Identity Protection Specialized Unit, toll-free, at 800-908-4490. If you are unable to get your issue resolved and are experiencing financial difficulties, contact the Taxpayer Advocate Service toll-free at 877-777-4778.

More Information

It is a top priority for the IRS to help victims and reduce the time it takes to resolve cases. In addition, the IRS continues to aggressively expand its efforts to protect and prevent refund fraud involving identity theft before it occurs as well as work with federal, state and local officials to pursue the perpetrators of this fraud.

For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts.

Page Last Reviewed or Updated: 07-Jan-2014

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Filelate Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Filelate However, you can still choose to use the previous carryback period. Filelate You also can choose not to carry back an NOL and only carry it forward. Filelate Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Filelate The instructions for this form will be revised to reflect the new law. Filelate Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Filelate A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Filelate Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Filelate Other 2001 Changes Other changes are discussed in the following chapters. Filelate Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Filelate You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Filelate This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Filelate Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Filelate Eligible educator. Filelate   You are an eligible educator if, for the tax year, you meet the following requirements. Filelate You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Filelate You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Filelate Qualified expenses. Filelate   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Filelate For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Filelate   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Filelate The interest on qualified U. Filelate S. Filelate savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Filelate Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Filelate This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Filelate Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Filelate Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Filelate Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Filelate Before 2003, the amounts were $200 and $400. Filelate The same rule applies for the exclusion of employer-provided dependent care benefits. Filelate For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Filelate Prev  Up  Next   Home   More Online Publications