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Filing Back Tax Returns

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Filing Back Tax Returns

Filing back tax returns 3. Filing back tax returns   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. Filing back tax returns How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. Filing back tax returns However, in some cases you may have a gain that is not taxable or a loss that is not deductible. Filing back tax returns This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. Filing back tax returns Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. Filing back tax returns What Is a Disposition of Property? A disposition of property includes the following transactions. Filing back tax returns You sell property for cash or other property. Filing back tax returns You exchange property for other property. Filing back tax returns You receive money as a tenant for the cancellation of a lease. Filing back tax returns You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. Filing back tax returns You transfer property to satisfy a debt. Filing back tax returns You abandon property. Filing back tax returns Your bank or other financial institution forecloses on your mortgage or repossesses your property. Filing back tax returns Your property is damaged, destroyed, or stolen, and you receive property or money in payment. Filing back tax returns Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. Filing back tax returns For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. Filing back tax returns For details about other dispositions, see chapter 1 in Publication 544. Filing back tax returns Nontaxable exchanges. Filing back tax returns   Certain exchanges of property are not taxable. Filing back tax returns This means any gain from the exchange is not recognized and you cannot deduct any loss. Filing back tax returns Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. Filing back tax returns Like-kind exchanges. Filing back tax returns   A like-kind exchange is the exchange of property for the same kind of property. Filing back tax returns It is the most common type of nontaxable exchange. Filing back tax returns To be a like-kind exchange, the property traded and the property received must be both of the following. Filing back tax returns Business or investment property. Filing back tax returns Like property. Filing back tax returns   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. Filing back tax returns For more information about like-kind exchanges, see chapter 1 in Publication 544. Filing back tax returns Installment sales. Filing back tax returns   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. Filing back tax returns If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. Filing back tax returns   For more information about installment sales, see Publication 537, Installment Sales. Filing back tax returns Sale of a business. Filing back tax returns   The sale of a business usually is not a sale of one asset. Filing back tax returns Instead, all the assets of the business are sold. Filing back tax returns Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. Filing back tax returns   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. Filing back tax returns Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. Filing back tax returns The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Filing back tax returns   For more information about the sale of a business, see chapter 2 of Publication 544. Filing back tax returns How Do I Figure a Gain or Loss? Table 3-1. Filing back tax returns How To Figure a Gain or Loss IF your. Filing back tax returns . Filing back tax returns . Filing back tax returns THEN you have a. Filing back tax returns . Filing back tax returns . Filing back tax returns Adjusted basis is more than the amount realized Loss. Filing back tax returns Amount realized is more than the adjusted basis Gain. Filing back tax returns Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. Filing back tax returns You need to know these definitions to figure your gain or loss. Filing back tax returns Basis. Filing back tax returns   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. Filing back tax returns However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. Filing back tax returns For more information about basis, see Publication 551, Basis of Assets. Filing back tax returns Adjusted basis. Filing back tax returns   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. Filing back tax returns In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. Filing back tax returns Amount realized. Filing back tax returns   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. Filing back tax returns The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. Filing back tax returns Fair market value. Filing back tax returns   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Filing back tax returns Amount recognized. Filing back tax returns   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. Filing back tax returns Recognized gains must be included in gross income. Filing back tax returns Recognized losses are deductible from gross income. Filing back tax returns However, a gain or loss realized from certain exchanges of property is not recognized. Filing back tax returns See  Nontaxable exchanges, earlier. Filing back tax returns Also, you cannot deduct a loss from the disposition of property held for personal use. Filing back tax returns Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. Filing back tax returns You must do this to figure your net capital gain or loss. Filing back tax returns Generally, you will have a capital gain or loss if you dispose of a capital asset. Filing back tax returns For the most part, everything you own and use for personal purposes or investment is a capital asset. Filing back tax returns Certain property you use in your business is not a capital asset. Filing back tax returns A gain or loss from a disposition of this property is an ordinary gain or loss. Filing back tax returns However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. Filing back tax returns These gains and losses are called section 1231 gains and losses. Filing back tax returns For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. Filing back tax returns Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. Filing back tax returns Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. Filing back tax returns The time you own property before disposing of it is called the holding period. Filing back tax returns Table 3-2. Filing back tax returns Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Filing back tax returns . Filing back tax returns . Filing back tax returns THEN you have a. Filing back tax returns . Filing back tax returns . Filing back tax returns 1 year or less Short-term capital gain or loss. Filing back tax returns More than 1 year Long-term capital gain or loss. Filing back tax returns For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. Filing back tax returns Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. Filing back tax returns The instructions for the forms explain how to fill them out. Filing back tax returns Dispositions of business property and depreciable property. Filing back tax returns   Use Form 4797. Filing back tax returns If you have taxable gain, you may also have to use Schedule D (Form 1040). Filing back tax returns Like-kind exchanges. Filing back tax returns   Use Form 8824, Like-Kind Exchanges. Filing back tax returns You may also have to use Form 4797 and Schedule D (Form 1040). Filing back tax returns Installment sales. Filing back tax returns   Use Form 6252, Installment Sale Income. Filing back tax returns You may also have to use Form 4797 and Schedule D (Form 1040). Filing back tax returns Casualties and thefts. Filing back tax returns   Use Form 4684, Casualties and Thefts. Filing back tax returns You may also have to use Form 4797. Filing back tax returns Condemned property. Filing back tax returns   Use Form 4797. Filing back tax returns You may also have to use Schedule D (Form 1040). Filing back tax returns Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Isaac in Louisiana

LA/MS-2012-15, Sept. 5, 2012

Updated 10/22/12 to include Pointe Coupee and West Baton Rouge parishes

Updated 10/3/12 to include Allen, Morehouse and St. Martin parishes

Updated 9/17/12 to include East Baton Rouge, East Feliciana and West Feliciana parishes.

Updated 9/10/12 to include Assumption, Iberville, St. Helena, St. James, St. Mary, Tangipahoa, Terrebonne, and Washington parishes.

NEW ORLEANS — Victims of Hurricane Isaac that began on Aug. 26, 2012 in parts of Louisiana may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Louisiana will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the parishes of Allen, Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Morehouse, Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Martin, St. Mary,  St. Tammany,  Tangipahoa, Terrebonne, Washington,  West Baton Rouge and West Feliciana a federal disaster area. Individuals who reside or have a business in these parishes may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Jan. 11, 2013, have been postponed to Jan. 11, 2013. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 10, as long as the deposits are made by Sept. 10, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The parishes listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and is entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Jan. 11, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Jan. 11, 2013.

The IRS also gives affected taxpayers until Jan. 11, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Jan. 11, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 10 provided the taxpayer makes these deposits by Sept. 10.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year's return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year's return should put the Disaster Designation “LOUISIANA/HURRICANE ISAAC” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, IRS.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 18-Sep-2013

The Filing Back Tax Returns

Filing back tax returns Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Filing back tax returns How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Filing back tax returns By selecting the method that is best for you, you will have quick and easy access to tax help. Filing back tax returns Free help with your tax return. Filing back tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing back tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Filing back tax returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing back tax returns 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. Filing back tax returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing back tax returns To find the nearest VITA or TCE site, visit IRS. Filing back tax returns gov or call 1-800-906-9887 or 1-800-829-1040. Filing back tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing back tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing back tax returns aarp. Filing back tax returns org/money/taxaide or call 1-888-227-7669. Filing back tax returns   For more information on these programs, go to IRS. Filing back tax returns gov and enter “VITA” in the search box. Filing back tax returns Internet. Filing back tax returns You can access the IRS website at IRS. Filing back tax returns gov 24 hours a day, 7 days a week to: E-file your return. Filing back tax returns Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Filing back tax returns Check the status of your 2012 refund. Filing back tax returns Go to IRS. Filing back tax returns gov and click on Where’s My Refund. Filing back tax returns Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Filing back tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing back tax returns Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing back tax returns Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Filing back tax returns Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing back tax returns So in a change from previous filing seasons, you won't get an estimated refund date right away. Filing back tax returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing back tax returns You can obtain a free transcript online at IRS. Filing back tax returns gov by clicking on Order a Return or Account Transcript under “Tools. Filing back tax returns ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Filing back tax returns You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Filing back tax returns Download forms, including talking tax forms, instructions, and publications. Filing back tax returns Order IRS products. Filing back tax returns Research your tax questions. Filing back tax returns Search publications by topic or keyword. Filing back tax returns Use the Internal Revenue Code, regulations, or other official guidance. Filing back tax returns View Internal Revenue Bulletins (IRBs) published in the last few years. Filing back tax returns Figure your withholding allowances using the IRS Withholding Calculator at www. Filing back tax returns irs. Filing back tax returns gov/individuals. Filing back tax returns Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Filing back tax returns gov by typing Alternative Minimum Tax Assistant in the search box. Filing back tax returns Sign up to receive local and national tax news by email. Filing back tax returns Get information on starting and operating a small business. Filing back tax returns Phone. Filing back tax returns Many services are available by phone. Filing back tax returns   Ordering forms, instructions, and publications. Filing back tax returns Call 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). Filing back tax returns You should receive your order within 10 days. Filing back tax returns Asking tax questions. Filing back tax returns Call the IRS with your tax questions at 1-800-829-1040. Filing back tax returns Solving problems. Filing back tax returns You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Filing back tax returns An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Filing back tax returns Call your local Taxpayer Assistance Center for an appointment. Filing back tax returns To find the number, go to www. Filing back tax returns irs. Filing back tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing back tax returns TTY/TDD equipment. Filing back tax returns If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Filing back tax returns The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Filing back tax returns These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Filing back tax returns gsa. Filing back tax returns gov/fedrelay. Filing back tax returns TeleTax topics. Filing back tax returns Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Filing back tax returns Checking the status of your 2012 refund. Filing back tax returns To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Filing back tax returns Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Filing back tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing back tax returns Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing back tax returns Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing back tax returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing back tax returns Evaluating the quality of our telephone services. Filing back tax returns To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Filing back tax returns One method is for a second IRS representative to listen in on or record random telephone calls. Filing back tax returns Another is to ask some callers to complete a short survey at the end of the call. Filing back tax returns Walk-in. Filing back tax returns Some products and services are available on a walk-in basis. Filing back tax returns   Products. Filing back tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing back tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing back tax returns Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Filing back tax returns Services. Filing back tax returns You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing back tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing back tax returns 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. Filing back tax returns No appointment is necessary—just walk in. Filing back tax returns Before visiting, check www. Filing back tax returns irs. Filing back tax returns gov/localcontacts for hours of operation and services provided. Filing back tax returns If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Filing back tax returns You can leave a message and a representative will call you back within 2 business days. Filing back tax returns All other issues will be handled without an appointment. Filing back tax returns To call your local TAC, go to  www. Filing back tax returns irs. Filing back tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing back tax returns Mail. Filing back tax returns You can send your order for forms, instructions, and publications to the address below. Filing back tax returns You should receive a response within 10 days after your request is received. Filing back tax returns  Internal Revenue Service 1201 N. Filing back tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Filing back tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing back tax returns Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Filing back tax returns TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Filing back tax returns Remember, the worst thing you can do is nothing at all. Filing back tax returns   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Filing back tax returns You face (or your business is facing) an immediate threat of adverse action. Filing back tax returns You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Filing back tax returns   If you qualify for help, they will do everything they can to get your problem resolved. Filing back tax returns You will be assigned to one advocate who will be with you at every turn. Filing back tax returns TAS has offices in every state, the District of Columbia, and Puerto Rico. Filing back tax returns Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Filing back tax returns And its services are always free. Filing back tax returns   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Filing back tax returns The TAS tax toolkit at www. Filing back tax returns TaxpayerAdvocate. Filing back tax returns irs. Filing back tax returns gov can help you understand these rights. Filing back tax returns   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Filing back tax returns irs. Filing back tax returns gov/advocate. Filing back tax returns You can also call the toll-free number at 1-877-777-4778. Filing back tax returns Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Filing back tax returns These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Filing back tax returns gsa. Filing back tax returns gov/fedrelay. Filing back tax returns   TAS also handles large-scale or systemic problems that affect many taxpayers. Filing back tax returns If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Filing back tax returns irs. Filing back tax returns gov/advocate. Filing back tax returns Low Income Taxpayer Clinics (LITCs). Filing back tax returns   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Filing back tax returns Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Filing back tax returns These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Filing back tax returns Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Filing back tax returns For more information and to find a clinic near you, see the LITC page on www. Filing back tax returns irs. Filing back tax returns gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Filing back tax returns This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Filing back tax returns Free tax services. Filing back tax returns   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Filing back tax returns Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Filing back tax returns The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Filing back tax returns The majority of the information and services listed in this publication are available to you free of charge. Filing back tax returns If there is a fee associated with a resource or service, it is listed in the publication. Filing back tax returns   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Filing back tax returns DVD for tax products. Filing back tax returns You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Filing back tax returns Prior-year forms, instructions, and publications. Filing back tax returns Tax Map: an electronic research tool and finding aid. Filing back tax returns Tax law frequently asked questions. Filing back tax returns Tax Topics from the IRS telephone response system. Filing back tax returns Internal Revenue Code—Title 26 of the U. Filing back tax returns S. Filing back tax returns Code. Filing back tax returns Links to other Internet-based tax research materials. Filing back tax returns Fill-in, print, and save features for most tax forms. Filing back tax returns Internal Revenue Bulletins. Filing back tax returns Toll-free and email technical support. Filing back tax returns Two releases during the year. Filing back tax returns  – The first release will ship the beginning of January 2013. Filing back tax returns  – The final release will ship the beginning of March 2013. Filing back tax returns Purchase the DVD from National Technical Information Service (NTIS) at www. Filing back tax returns irs. Filing back tax returns gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Filing back tax returns Prev  Up  Next   Home   More Online Publications