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Fill out 1040ez Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Fill out 1040ez Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Fill out 1040ez Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Fill out 1040ez , Adjustment of partner's basis in partnership. Fill out 1040ez , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Fill out 1040ez , Basis adjustment due to casualty loss. Fill out 1040ez Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Fill out 1040ez Change in use, Property changed from personal use. Fill out 1040ez Cost, Cost as Basis Depreciable basis, Depreciable basis. Fill out 1040ez Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Fill out 1040ez Term interest, Basis adjustments. Fill out 1040ez Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Fill out 1040ez Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Fill out 1040ez Casualty loss, effect of, Basis adjustment due to casualty loss. Fill out 1040ez Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Fill out 1040ez Computer (see Listed property) Computer software, Computer software. Fill out 1040ez , Off-the-shelf computer software. Fill out 1040ez Containers, Containers. Fill out 1040ez Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Fill out 1040ez Copyright, Patents and copyrights. Fill out 1040ez (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Fill out 1040ez Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Fill out 1040ez , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Fill out 1040ez Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Fill out 1040ez Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Fill out 1040ez , Election of ADS. Fill out 1040ez Declining balance (150% DB) method, 150% election. Fill out 1040ez Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Fill out 1040ez Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Fill out 1040ez Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Fill out 1040ez Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Fill out 1040ez Free tax services, Free help with your tax return. Fill out 1040ez G General asset account Abusive transaction, Abusive transactions. Fill out 1040ez Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Fill out 1040ez General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Fill out 1040ez Qualified infrastructure property, Qualified infrastructure property. Fill out 1040ez Qualified property, Qualified property. Fill out 1040ez Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Fill out 1040ez Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Fill out 1040ez Investment use of property, partial, Partial business or investment use. Fill out 1040ez Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Fill out 1040ez Leasehold improvement property, defined, Qualified leasehold improvement property. Fill out 1040ez , Qualified leasehold improvement property. Fill out 1040ez Life tenant, Life tenant. Fill out 1040ez (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Fill out 1040ez Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Fill out 1040ez Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Fill out 1040ez Improvements to, Improvements to listed property. Fill out 1040ez Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Fill out 1040ez Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Fill out 1040ez M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Fill out 1040ez , Office in the home. Fill out 1040ez Ownership, incidents of, Incidents of ownership. Fill out 1040ez P Partial business use, Partial business use. Fill out 1040ez Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Fill out 1040ez (see also Section 197 intangibles) Personal property, Personal property. Fill out 1040ez Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Fill out 1040ez , Leased property. Fill out 1040ez Listed, What Is Listed Property? Personal, Personal property. Fill out 1040ez Real, Real property. Fill out 1040ez Retired from service, Retired From Service Tangible personal, Tangible personal property. Fill out 1040ez Term interest, Certain term interests in property. Fill out 1040ez Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Fill out 1040ez , Qualified leasehold improvement property. Fill out 1040ez Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Fill out 1040ez Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Fill out 1040ez General asset account, abusive transaction, Abusive transactions. Fill out 1040ez Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Fill out 1040ez Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Fill out 1040ez , Related persons. Fill out 1040ez , Related persons. Fill out 1040ez , Related persons. Fill out 1040ez , Related person. Fill out 1040ez , Related persons. Fill out 1040ez Rent-to-own property, defined, Qualified rent-to-own property. Fill out 1040ez Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Fill out 1040ez Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Fill out 1040ez Revoking ADS election, Electing ADS. Fill out 1040ez General asset account election, Revoking an election. Fill out 1040ez Section 179 election, Revoking an election. Fill out 1040ez S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Fill out 1040ez Carryover, Carryover of disallowed deduction. Fill out 1040ez Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Fill out 1040ez Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Fill out 1040ez Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Fill out 1040ez , Off-the-shelf computer software. Fill out 1040ez Sound recording, Films, video tapes, and recordings. Fill out 1040ez Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Fill out 1040ez Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Fill out 1040ez T Tangible personal property, Tangible personal property. Fill out 1040ez Term interest, Certain term interests in property. Fill out 1040ez Trade-in of property, Trade-in of other property. Fill out 1040ez Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Fill out 1040ez Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Fill out 1040ez MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
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Federal Payment Levy Program

In July 2000, the IRS, in conjunction with the Department of the Treasury, Financial Management Service (FMS), started the Federal Payment Levy Program (FPLP) which is authorized by Internal Revenue Code Section 6331 (h), as prescribed by the Taxpayer Relief Act of 1997 Section 1024. Through this program, we can collect your overdue taxes through a continuous levy on certain federal payments disbursed by FMS. The following is a list of federal payments that can be levied through the FPLP:

  • federal employee retirement annuities,
  • federal payments made to you as a contractor/vendor doing business with the government (including Defense contracts),
  • federal employee travel advances or reimbursements,
  • certain Social Security benefits paid to you,
  • some federal salaries, 
  • Medicare provider and supplier payments.
  • Railroad Retirement Board benefits paid to you.

In the future, the program will expand to include additional federal employee salaries and other types of federal payments.

Federal payments to a delinquent taxpayer will not be included in the program in certain circumstances. These circumstances include, when you are in bankruptcy, have applied for relief as an innocent or injured spouse, made alternative arrangements to pay, or the IRS has determined you are in a hardship situation.

As part of this program, a file of delinquent accounts is transmitted to FMS to be matched against pending federal payments you are due. When a match is found, we send you a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing, CP 90 or CP 297, if another Final Notice has not already been issued. See Tax Information for Appeals for additional information about your right to a hearing.

If we don't hear from you within 30 days from the date of the Final Notice, we will transmit the levy electronically to FMS. This applies to all federal payments that can be levied except for certain Social Security benefits. See Publication 594, The IRS Collection Process, and Publication 1, Your Rights as a Taxpayer , for additional information.

A levy may be transmitted to FMS without issuing a Final Notice if you previously requested a Collection Due Process (CDP) hearing on employment taxes. The Small Business and Work Opportunity Tax Act of 2007 amended I.R.C. Section 6330(f) and permits such a levy. If you requested a CDP hearing on previous employment taxes NO MORE THAN 2 years prior to the employment taxes being levied, we will send you a Notice of Levy and Notice of Your Right to a Hearing, CP 297A.

A levy may be transmitted to FMS without issuing a Final Notice if you or your predecessor is a Federal contractor.The Small Business Jobs Act of 2010 amended IRC Section 6330(f) and permits the IRS to issue such a levy.  We will send you a post levy notice, Notice of Levy and Notice of Your Right to a Hearing, CP 90C or CP 297C.

From that point on, FMS may reduce any federal payments subject to the levy by 15 percent, or the exact amount of tax owed if it is less than 15 percent of the payment.  Some contract/vendor payments, however, will be reduced by 100 percent, or the exact amount of tax owed. The levy is continuous until your overdue taxes are paid in full, or other arrangements are made to satisfy the debt. Each time your federal payment is levied, FMS will send you a letter of explanation, including information on which federal payment was levied, and advise you to contact us for resolution.

Contact us toll-free at 1-800-829-7650 or 1-800-829-3903 to resolve the issue by paying the tax bill, entering into an installment agreement, or proposing an Offer in Compromise. Please do not contact the FMS, OPM, SSA, or any other federal agency. See Topic 202, What to Do if You Can't Pay Your Tax, and Topic 204, Offers In Compromise, for additional information.

 

Page Last Reviewed or Updated: 07-Jan-2014

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