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Find state tax return Depreciation Table of Contents Introduction Special Depreciation AllowanceQualified Property Election Not To Claim the Allowance Rules for Returns Filed Before June 1, 2002 Passenger Automobiles New York Liberty Zone BenefitsSpecial Liberty Zone Depreciation Allowance Increased Section 179 Deduction Liberty Zone Leasehold Improvement Property If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property. Find state tax return Publication 946, How To Depreciate Property, contains information on depreciation. Find state tax return However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. Find state tax return The new provisions are in the Supplement to Publication 946, which is reprinted below. Find state tax return Supplement to Publication 946 How To Depreciate Property   Introduction After Publication 946 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Find state tax return The new law made several changes in the tax rules explained in the publication. Find state tax return Some of the changes apply to property placed in service during 2001. Find state tax return This supplemental publication describes those changes and explains what you should do if you are affected by them. Find state tax return The situations and examples in Publication 946 do not reflect any of the changes made by the Job Creation and Worker Assistance Act of 2002. Find state tax return The new law contains the following provisions. Find state tax return 30% depreciation deductions (special depreciation allowance and special New York Liberty Zone (Liberty Zone) depreciation allowance) for the year qualified property is placed in service after September 10, 2001. Find state tax return An increased dollar limit on the section 179 deduction for qualified Liberty Zone property purchased after September 10, 2001. Find state tax return A shorter recovery period for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. Find state tax return An increase in the maximum depreciation deduction for 2001 for a qualified passenger automobile placed in service after September 10, 2001. Find state tax return If you believe you qualify for an increased deduction under any of these new rules, you must file the revised 2001 Form 4562 (dated March 2002) for 2001 calendar or fiscal years and 2000 fiscal years ending after September 10, 2001. Find state tax return If you have already filed a tax return, this supplemental publication explains how to claim these benefits and how to elect not to claim the special depreciation allowance or special Liberty Zone depreciation allowance. Find state tax return See Table 2 at the end of the supplement for an overview of the rules that apply if you filed your return before June 1, 2002. Find state tax return Special Depreciation Allowance You can take a special depreciation allowance for qualified property you place in service after September 10, 2001. Find state tax return The allowance is an additional deduction of 30% of the property's depreciable basis. Find state tax return To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. Find state tax return See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. Find state tax return The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. Find state tax return There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Find state tax return In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. Find state tax return Example 1. Find state tax return On November 1, 2001, you bought and placed in service in your business qualified property that cost $100,000. Find state tax return You did not elect to claim a section 179 deduction. Find state tax return You can deduct 30% of the cost ($30,000) as a special depreciation allowance for 2001. Find state tax return You use the remaining $70,000 of cost to figure your regular depreciation deduction for 2001 and later years. Find state tax return Example 2. Find state tax return The facts are the same as in Example 1, except that you choose to deduct $24,000 of the property's cost as a section 179 deduction. Find state tax return You use the remaining $76,000 of cost to figure your special depreciation allowance of $22,800 ($76,000 × 30%). Find state tax return You use the remaining $53,200 of cost to figure your regular depreciation deduction for 2001 and later years. Find state tax return Qualified Property To qualify for the special depreciation allowance, your property must meet the following requirements. Find state tax return It is new property of one of the following types. Find state tax return Property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Find state tax return See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. Find state tax return Water utility property. Find state tax return See 25-year property on page 22 in Publication 946. Find state tax return Computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. Find state tax return (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Find state tax return ) Qualified leasehold improvement property (defined later). Find state tax return It meets the following tests (explained later under Tests To Be Met). Find state tax return Acquisition date test. Find state tax return Placed in service date test. Find state tax return Original use test. Find state tax return It is not excepted property (explained later under Excepted Property). Find state tax return Qualified leasehold improvement property. Find state tax return    Generally, this is any improvement to an interior part of a building that is nonresidential real property, provided all of the following requirements are met. Find state tax return The improvement is made under or pursuant to a lease by the lessee (or any sublessee) or the lessor of that part of the building. Find state tax return That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. Find state tax return The improvement is placed in service more than 3 years after the date the building was first placed in service. Find state tax return   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. Find state tax return The enlargement of the building. Find state tax return Any elevator or escalator. Find state tax return Any structural component benefiting a common area. Find state tax return The internal structural framework of the building. Find state tax return   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. Find state tax return However, a binding commitment between related persons is not treated as a lease. Find state tax return Related persons. Find state tax return   For this purpose, the following are related persons. Find state tax return Members of an affiliated group. Find state tax return The persons listed in items (1) through (9) under Related persons on page 8 of Publication 946 (except that “80% or more” should be substituted for “more than 10%” each place it appears). Find state tax return An executor and a beneficiary of the same estate. Find state tax return Tests To Be Met To qualify for the special depreciation allowance, the property must meet all of the following tests. Find state tax return Acquisition date test. Find state tax return    Generally, you must have acquired the property either: After September 10, 2001, and before September 11, 2004, but only if no written binding contract for the acquisition was in effect before September 11, 2001, or Pursuant to a written binding contract entered into after September 10, 2001, and before September 11, 2004. Find state tax return   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001, and before September 11, 2004. Find state tax return Placed in service date test. Find state tax return   Generally, the property must be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Find state tax return   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. Find state tax return Original use test. Find state tax return   The original use of the property must have begun with you after September 10, 2001. Find state tax return “Original use” means the first use to which the property is put, whether or not by you. Find state tax return Additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test. Find state tax return Excepted Property The following property does not qualify for the special depreciation allowance. Find state tax return Property used by any person before September 11, 2001. Find state tax return Property required to be depreciated using ADS. Find state tax return This includes listed property used 50% or less in a qualified business use. Find state tax return Qualified New York Liberty Zone leasehold improvement property (defined next). Find state tax return Qualified New York Liberty Zone leasehold improvement property. Find state tax return   This is any qualified leasehold improvement property (as defined earlier) if all of the following requirements are met. Find state tax return The improvement is to a building located in the New York Liberty Zone (defined later under New York Liberty Zone Benefits). Find state tax return The improvement is placed in service after September 10, 2001, and before January 1, 2007. Find state tax return No written binding contract for the improvement was in effect before September 11, 2001. Find state tax return Election Not To Claim the Allowance You can elect not to claim the special depreciation allowance for qualified property. Find state tax return If you make this election for any property, it applies to all property in the same property class placed in service during the year. Find state tax return To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. Find state tax return When to make election. Find state tax return   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Find state tax return   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Find state tax return Attach the election statement to the amended return. Find state tax return At the top of the election statement, write “Filed pursuant to section 301. Find state tax return 9100–2. Find state tax return ” Revoking an election. Find state tax return   Once you elect not to deduct the special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. Find state tax return A request to revoke the election is subject to a user fee. Find state tax return Rules for Returns Filed Before June 1, 2002 The following rules apply if you placed qualified property in service after September 10, 2001, and filed your return before June 1, 2002. Find state tax return The rules apply to returns for the following years. Find state tax return 2000 fiscal years that end after September 10, 2001. Find state tax return 2001 calendar and fiscal years. Find state tax return Claiming the allowance. Find state tax return   If you did not claim the allowance on your return and did not make the election not to claim the allowance, you can do either of the following to claim the allowance. Find state tax return File an amended return by the due date (not including extensions) of your return for the year following the year the property was placed in service. Find state tax return Write “Filed Pursuant to Rev. Find state tax return Proc. Find state tax return 2002–33” at the top of the amended return. Find state tax return File Form 3115, Application for Change in Accounting Method, with your return for the year following the year the property was placed in service. Find state tax return Your return must be filed by the due date (including extensions). Find state tax return Write “Automatic Change Filed Under Rev. Find state tax return Proc. Find state tax return 2002–33” on the appropriate line of Form 3115. Find state tax return You must also file a copy (with signature) of the completed Form 3115 with the IRS National Office no later than when you file the original with your return. Find state tax return For more information about filing Form 3115, including the address to send it to, see Revenue Procedure 2002–9, Revenue Procedure 2002–19, and Revenue Procedure 2002–33. Find state tax return Example 1. Find state tax return You are an individual and you use the calendar year. Find state tax return You placed qualified property in service for your business in December 2001. Find state tax return You filed your 2001 income tax return before April 15, 2002. Find state tax return You did not claim the special depreciation allowance for the property and did not make the election not to claim the allowance. Find state tax return You can claim the special allowance by filing an amended 2001 return by April 15, 2003, with “Filed Pursuant to Rev. Find state tax return Proc. Find state tax return 2002–33” at the top of the amended return. Find state tax return You must file an amended return by April 15, 2003, even if you get an extension of time to file your 2002 tax return. Find state tax return Example 2. Find state tax return The facts concerning your 2001 return are the same as in Example 1. Find state tax return In addition, you got an automatic 4-month extension of time (to August 15, 2003) to file your 2002 return. Find state tax return You can claim the special allowance by filing a Form 3115 (with “Filed Pursuant to Rev. Find state tax return Proc. Find state tax return 2002–33” on the appropriate line) with your 2002 return by August 15, 2003. Find state tax return You must also file a copy of this Form 3115 with the IRS National Office no later than when you file your 2002 return. Find state tax return Electing not to claim the allowance. Find state tax return   Generally, you have elected not to claim the special depreciation allowance for a class of property if you: Filed your return timely (including extensions) for the year you placed qualified property in service and indicated on a statement with the return that you are not claiming the allowance, or Filed your return timely and filed an amended return within 6 months of the due date of the original return (not including extensions) and indicated on a statement with the amended return that you are not claiming the allowance. Find state tax return The statement must indicate that you are not deducting the special depreciation allowance and the class of property to which the election applies. Find state tax return The statement can be either attached to or written on the return. Find state tax return You can, for example, write “not deducting 30%” on Form 4562. Find state tax return Deemed election. Find state tax return   If you have not followed either of the procedures described above to elect not to claim the allowance, you may still be treated as making the election. Find state tax return You will be treated as making the election if you meet both of the following conditions. Find state tax return You filed your return for the year you placed the property in service and claimed depreciation, but not the special allowance, for any class of property. Find state tax return You do not file an amended return or a Form 3115 within the time prescribed for claiming the special allowance. Find state tax return See Claiming the allowance, earlier. Find state tax return Passenger Automobiles The limit on your depreciation deduction (including any section 179 deduction) for any passenger automobile that is qualified property (defined earlier) placed in service after September 10, 2001, and for which you claim the special depreciation allowance is increased. Find state tax return Generally, the limit is increased from $3,060 to $7,660. Find state tax return However, if the automobile is a qualified electric car, the limit is increased from $9,280 to $23,080 ($22,980 if placed in service in 2002). Find state tax return Table 1 shows the maximum deduction amounts for 2001. Find state tax return Table 1. Find state tax return Maximum Deduction for 2001 Qualified Vehicle Placed in Service Before Sept. Find state tax return 11 Placed in Service After Sept. Find state tax return 10 Passenger automobile $3,060 $7,660 Electric car 9,280 23,080 1 1$22,980 if you place an electric car in service in 2002. Find state tax return Election not to claim the allowance. Find state tax return   The increased maximum depreciation deduction does not apply if you elected not to claim the special depreciation allowance as explained earlier under Election Not To Claim the Allowance and Rules for Returns Filed Before June 1, 2002. Find state tax return New York Liberty Zone Benefits Several benefits are available for property you place in service in the New York Liberty Zone (Liberty Zone). Find state tax return They include a special depreciation allowance for the year you place the property in service, an increased section 179 deduction, and the classification of certain leasehold improvement property as 5-year property. Find state tax return Area defined. Find state tax return   The New York Liberty Zone is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York. Find state tax return Special Liberty Zone Depreciation Allowance You can take a special depreciation allowance for qualified Liberty Zone property you place in service after September 10, 2001. Find state tax return The allowance is an additional deduction of 30% of the property's depreciable basis. Find state tax return To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. Find state tax return See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. Find state tax return The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. Find state tax return There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Find state tax return In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. Find state tax return You cannot claim the special Liberty Zone depreciation allowance for property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. Find state tax return Qualified property is eligible for only one special depreciation allowance. Find state tax return Example 1. Find state tax return On November 1, 2001, you bought and placed in service in your business, which is in the Liberty Zone, qualified Liberty Zone property that cost $200,000. Find state tax return You did not elect to claim a section 179 deduction. Find state tax return You can deduct 30% of the cost ($60,000) as a special Liberty Zone depreciation allowance for 2001. Find state tax return You use the remaining $140,000 of cost to figure your regular depreciation deduction for 2001 and later years. Find state tax return Example 2. Find state tax return The facts are the same as in Example 1, except that you choose to deduct $59,000 of the property's cost as a section 179 deduction. Find state tax return (See Increased Section 179 Deduction, later, for information concerning how this section 179 deduction amount is figured). Find state tax return You use the remaining $141,000 of cost to figure your special Liberty Zone depreciation allowance of $42,300 ($141,000 × 30%). Find state tax return You use the remaining $98,700 of cost to figure your regular depreciation deduction for 2001 and later years. Find state tax return Qualified Liberty Zone Property For a 2001 calendar or fiscal year and a 2000 fiscal year that ends after September 10, 2001, property qualifies for the special Liberty Zone depreciation allowance if it meets the following requirements. Find state tax return It is one of the following types of property. Find state tax return Used property depreciated under MACRS with a recovery period of 20 years or less. Find state tax return See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. Find state tax return Used water utility property. Find state tax return See 25-year property on page 22 in Publication 946. Find state tax return Used computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. Find state tax return (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Find state tax return ) Certain nonresidential real property and residential rental property (defined later). Find state tax return It meets the following tests (explained later under Tests to be met). Find state tax return Acquisition date test. Find state tax return Placed in service date test. Find state tax return Substantial use test. Find state tax return Original use test. Find state tax return It is not excepted property (explained later under Excepted property). Find state tax return Nonresidential real property and residential rental property. Find state tax return   This property is qualifying property only to the extent it rehabilitates real property damaged, or replaces real property destroyed or condemned, as a result of the terrorist attack of September 11, 2001. Find state tax return Property is treated as replacing destroyed or condemned property if, as part of an integrated plan, such property replaces real property included in a continuous area that includes real property destroyed or condemned. Find state tax return   For these purposes, real property is considered destroyed (or condemned) only if an entire building or structure was destroyed (or condemned) as a result of the terrorist attack. Find state tax return Otherwise, the property is considered damaged real property. Find state tax return For example, if certain structural components of a building (such as walls, floors, or plumbing fixtures) are damaged or destroyed as a result of the terrorist attack, but the building is not destroyed (or condemned), then only costs related to replacing the damaged or destroyed structural components qualify for the special Liberty Zone depreciation allowance. Find state tax return Tests to be met. Find state tax return   To qualify for the special Liberty Zone depreciation allowance, your property must meet all of the following tests. Find state tax return Acquisition date test. Find state tax return   You must have acquired the property by purchase after September 10, 2001, and there must not have been a binding written contract for the acquisition in effect before September 11, 2001. Find state tax return   For information on the acquisition of property by purchase, see Property Acquired by Purchase on page 15 of Publication 946. Find state tax return   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001. Find state tax return Placed in service date test. Find state tax return   Generally, the property must be placed in service for use in your trade or business or for the production of income before January 1, 2007 (January 1, 2010, in the case of qualifying nonresidential real property and residential rental property). Find state tax return   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. Find state tax return Substantial use test. Find state tax return   Substantially all use of the property must be in the Liberty Zone and in the active conduct of your trade or business in the Liberty Zone. Find state tax return Original use test. Find state tax return   The original use of the property in the Liberty Zone must have begun with you after September 10, 2001. Find state tax return   Used property can be qualified Liberty Zone property if it has not previously been used within the Liberty Zone. Find state tax return Also, additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test if the original use of the property in the Liberty Zone began with you. Find state tax return Excepted property. Find state tax return   The following property does not qualify for the special Liberty Zone depreciation allowance. Find state tax return Property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. Find state tax return Property required to be depreciated using ADS. Find state tax return This includes listed property used 50% or less in a qualified business use. Find state tax return Qualified New York Liberty Zone leasehold improvement property (defined earlier in Excepted Property under Special Depreciation Allowance). Find state tax return Example. Find state tax return In December 2001, you bought and placed in service in your business in the Liberty Zone the following property. Find state tax return New office furniture with a MACRS recovery period of 7 years. Find state tax return A used computer with a MACRS recovery period of 5 years. Find state tax return The computer had not previously been used within the Liberty Zone. Find state tax return Because the office furniture is new property, it qualifies for the special depreciation allowance, but not the special Liberty Zone depreciation allowance. Find state tax return Because the computer is used property that had not previously been used in the Liberty Zone, it qualifies for the special Liberty Zone depreciation allowance, but not the special depreciation allowance. Find state tax return Election Not To Claim the Liberty Zone Allowance You can elect not to claim the special Liberty Zone depreciation allowance for qualified property. Find state tax return If you make this election for any property, it applies to all property in the same property class placed in service during the year. Find state tax return To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. Find state tax return When to make the election. Find state tax return   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Find state tax return   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Find state tax return Attach the election statement to the amended return. Find state tax return At the top of the election statement, write “Filed pursuant to section 301. Find state tax return 9100–2. Find state tax return ” Revoking an election. Find state tax return   Once you elect not to deduct the special Liberty Zone depreciation allowance for a class of property, you cannot revoke the election without IRS consent. Find state tax return A request to revoke the election is subject to a user fee. Find state tax return Returns filed before June 1, 2002. Find state tax return   The rules that apply to the special depreciation allowance discussed earlier in Rules for Returns Filed Before June 1, 2002 under Special Depreciation Allowance also apply to the special Liberty Zone depreciation allowance. Find state tax return Increased Section 179 Deduction Under section 179 of the Internal Revenue Code, you can choose to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. Find state tax return For tax years beginning in 2000, that limit was $20,000. Find state tax return For tax years beginning in 2001 and 2002, that limit is generally $24,000. Find state tax return If the cost of qualifying section 179 property placed in service in a year is over $200,000, you must reduce the dollar limit (but not below zero) by the amount of the cost over $200,000. Find state tax return Increased Dollar Limit The dollar limit on the section 179 deduction is increased for certain property placed in service in the Liberty Zone. Find state tax return The increase is the smaller of the following amounts. Find state tax return $35,000. Find state tax return The cost of section 179 property that is qualified Liberty Zone property placed in service during the year. Find state tax return If you use the revised 2001 Form 4562 (dated March 2002) for a tax year beginning in 2000, you must reduce the section 179 dollar limit to $20,000 before adding the additional amount for qualified property. Find state tax return Qualified property. Find state tax return   To qualify for the increased section 179 deduction, your property must be section 179 property that is either: Qualified Liberty Zone property, or Property that would be qualified Liberty Zone property except that it is eligible for the special depreciation allowance. Find state tax return Qualified Liberty Zone property is explained earlier in Qualified Liberty Zone Property under Special Liberty Zone Depreciation Allowance. Find state tax return Property eligible for the special depreciation allowance is explained earlier in Qualified Property under Special Depreciation Allowance. Find state tax return For information on the requirements that must be met for property to qualify for the section 179 deduction, see What Property Qualifies? on page 14 of Publication 946. Find state tax return Example 1. Find state tax return In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $25,000. Find state tax return Because this cost is less than $35,000, the dollar limit on the section 179 deduction is increased by $25,000 to $49,000 ($24,000 + $25,000). Find state tax return Example 2. Find state tax return In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $75,000. Find state tax return Because $35,000 is less than the cost of the property you place in service, the dollar limit on the section 179 deduction you can claim is increased by $35,000 to $59,000 ($24,000 + $35,000). Find state tax return Reduced Dollar Limit Generally, you must reduce the dollar limit for a year by the cost of qualifying section 179 property placed in service in the year that is more than $200,000. Find state tax return However, if the cost of your Liberty Zone property exceeds $200,000, you take into account only 50% (instead of 100%) of the cost of qualified property placed in service in a year. Find state tax return Example. Find state tax return In 2002, you place in service in your business, which is in the Liberty Zone, qualified property costing $460,000. Find state tax return Your increased dollar limit is $59,000 ($35,000 + $24,000). Find state tax return Because 50% of the cost of the property you place in service ($230,000) is $30,000 more than $200,000, you must reduce your $59,000 dollar limit to $29,000 ($59,000 - $30,000). Find state tax return Recapture Rules Rules similar to those explained on page 20 of Publication 946 under When Must You Recapture the Deduction? apply with respect to any qualified property you stop using in the Liberty Zone. Find state tax return Returns Filed Before June 1, 2002 If you filed a return before June 1, 2002, and did not deduct the increased section 179 amount for qualified property placed in service after September 10, 2001, you can deduct the increased amount by filing an amended return by the due date (not including extensions) of the return for the year after the year the property was placed in service. Find state tax return This rule applies to returns for the following years. Find state tax return 2000 fiscal years that end after September 10, 2001. Find state tax return 2001 calendar and fiscal years. Find state tax return On the amended return, write “Filed Pursuant to Rev. Find state tax return Proc. Find state tax return 2002–33. Find state tax return ” Liberty Zone Leasehold Improvement Property Qualified Liberty Zone leasehold improvement property (described earlier in Qualified Property under Special Depreciation Allowance) is 5-year property. Find state tax return This means that it is depreciated over a recovery period of 5 years. Find state tax return For information about recovery periods, see Which Recovery Period Applies? on page 23 of Publication 946. Find state tax return The straight-line method must be used with respect to qualified Liberty Zone leasehold improvement property. Find state tax return Under ADS, the recovery period for qualified Liberty Zone leasehold improvement property is 9 years. Find state tax return Returns Filed Before June 1, 2002 If you filed either of the following returns before June 1, 2002, and did not depreciate qualified Liberty Zone leasehold improvement property placed in service during the tax year as 5-year property using the straight line method, you should file an amended return before you file your return for the year after the year the property was placed in service. Find state tax return Your 2000 fiscal year return (for a 2000 fiscal year that ends after September 10, 2001). Find state tax return Your 2001 calendar or fiscal year return. Find state tax return On the amended return, write “Filed Pursuant to Rev. Find state tax return Proc. Find state tax return 2002–33. Find state tax return ” Table 2. Find state tax return Rules for Returns Filed Before June 1, 2002 Note:This chart highlights the rules for returns affected by the Job Creation and Worker Assistance Act of 2002 that were filed before June 1, 2002, without accounting for any of the new benefits under the law. Find state tax return See the text for definitions and examples. Find state tax return Do not rely on this chart alone. Find state tax return IF you want to. Find state tax return . Find state tax return . Find state tax return THEN you. Find state tax return . Find state tax return . Find state tax return BY. Find state tax return . Find state tax return . Find state tax return claim the special depreciation allowance or special Liberty Zone depreciation allowance • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service, or • must file Form 3115, Application for Change in Accounting Method, with your return for the year after the year the property was placed in service • the due date (including extensions) of your return for the year after the year the property was placed in service, and • must file a copy of your completed Form 3115 with the IRS National Office • the date you file the original Form 3115 with your return for the year after the year the property was placed in service. Find state tax return elect not to claim the special depreciation allowance or the special Liberty Zone depreciation allowance 1 • must have filed your return timely for the year the property was placed in service, and   • must file an amended return stating you are not claiming the allowance • the date that is 6 months after the due date of the original return (not including extensions). Find state tax return deduct the increased section 179 amount • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service. Find state tax return use a 5-year recovery period for depreciating qualified Liberty Zone leasehold improvement property • should file an amended return • the date you file your return for the year after the year the property was placed in service. Find state tax return 1See also Deemed election under Rules for Returns Filed Before June 1, 2002, earlier. 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The Find State Tax Return

Find state tax return Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Find state tax return Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Find state tax return Laundering means converting “dirty” or illegally-gained money to “clean” money. Find state tax return The government can often trace this laundered money through the payments you report. Find state tax return Laws passed by Congress require you to report these payments. Find state tax return Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Find state tax return The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Find state tax return Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Find state tax return For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Find state tax return Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Find state tax return However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Find state tax return For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Find state tax return Transaction defined. Find state tax return    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Find state tax return Person defined. Find state tax return   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Find state tax return   Exempt organizations, including employee plans, are also “persons. Find state tax return ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Find state tax return Foreign transactions. Find state tax return   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Find state tax return However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Find state tax return Bail received by court clerks. Find state tax return   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Find state tax return For more information about the rules that apply to court clerks, see Section 1. Find state tax return 6050I-2 of the Income Tax Regulations. Find state tax return What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Find state tax return What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Find state tax return Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Find state tax return ” Cash does not include a check drawn on an individual's personal account. Find state tax return A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Find state tax return These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Find state tax return Example 1. Find state tax return You are a coin dealer. Find state tax return Bob Green buys gold coins from you for $13,200. Find state tax return He pays for them with $6,200 in U. Find state tax return S. Find state tax return currency and a cashier's check having a face amount of $7,000. Find state tax return The cashier's check is treated as cash. Find state tax return You have received more than $10,000 cash and must file Form 8300 for this transaction. Find state tax return Example 2. Find state tax return You are a retail jeweler. Find state tax return Mary North buys an item of jewelry from you for $12,000. Find state tax return She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Find state tax return Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Find state tax return You do not have to file Form 8300. Find state tax return Example 3. Find state tax return You are a boat dealer. Find state tax return Emily Jones buys a boat from you for $16,500. Find state tax return She pays for it with a cashier's check payable to you in the amount of $16,500. Find state tax return The cashier's check is not treated as cash because its face amount is more than $10,000. Find state tax return You do not have to file Form 8300 for this transaction. Find state tax return Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Find state tax return A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Find state tax return For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Find state tax return The car is a consumer durable even if you sell it to a buyer who will use it in a business. Find state tax return A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Find state tax return Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Find state tax return To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Find state tax return Example. Find state tax return You are a travel agent. Find state tax return Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Find state tax return He also asks you to book hotel rooms and admission tickets for the group. Find state tax return In payment, he gives you two money orders, each for $6,000. Find state tax return You have received more than $10,000 cash in this designated reporting transaction. Find state tax return You must file Form 8300. Find state tax return Retail sale. Find state tax return   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Find state tax return   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Find state tax return This includes any sales of items that will be resold. Find state tax return Broker or intermediary. Find state tax return   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Find state tax return Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Find state tax return Exception for certain bank loans. Find state tax return   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Find state tax return As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Find state tax return Example. Find state tax return You are a car dealer. Find state tax return Mandy White buys a new car from you for $11,500. Find state tax return She pays you with $2,000 of U. Find state tax return S. Find state tax return currency and a cashier's check for $9,500 payable to you and her. Find state tax return You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Find state tax return For this reason, the cashier's check is not treated as cash. Find state tax return You do not have to file Form 8300 for the transaction. Find state tax return Exception for certain installment sales. Find state tax return   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Find state tax return However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Find state tax return Exception for certain down payment plans. Find state tax return   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Find state tax return You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Find state tax return You receive it more than 60 days before the date of sale. Find state tax return You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Find state tax return Exception for travel and entertainment. Find state tax return   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Find state tax return You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Find state tax return You receive it more than 60 days before the date on which the final payment is due. Find state tax return You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Find state tax return Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Find state tax return If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Find state tax return If you do not know a person's TIN, you have to ask for it. Find state tax return You may be subject to penalties for an incorrect or missing TIN. Find state tax return There are three types of TINs. Find state tax return The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Find state tax return The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Find state tax return An ITIN has nine digits, similar to an SSN. Find state tax return The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Find state tax return Exception. Find state tax return   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Find state tax return S. Find state tax return trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Find state tax return 1441-1(e)(2) or (3) or 1. Find state tax return 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Find state tax return 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Find state tax return S. Find state tax return citizen or resident. Find state tax return What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Find state tax return If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Find state tax return For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Find state tax return Because they total $12,000 (more than $10,000), you must file Form 8300. Find state tax return More than 24 hours between transactions. Find state tax return   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Find state tax return   For example, you are a travel agent. Find state tax return A client pays you $8,000 in cash for a trip. Find state tax return Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Find state tax return These are related transactions, and you must file Form 8300 to report them. Find state tax return What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Find state tax return A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Find state tax return If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Find state tax return Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Find state tax return When, Where, and What To File The amount you receive and when you receive it determine when you must file. Find state tax return Generally, you must file Form 8300 within 15 days after receiving a payment. Find state tax return If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Find state tax return More than one payment. Find state tax return   In some transactions, the buyer may arrange to pay you in cash installment payments. Find state tax return If the first payment is more than $10,000, you must file Form 8300 within 15 days. Find state tax return If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Find state tax return When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Find state tax return   After you file Form 8300, you must start a new count of cash payments received from that buyer. Find state tax return If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Find state tax return You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Find state tax return   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Find state tax return Example. Find state tax return On January 10, you receive a cash payment of $11,000. Find state tax return You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Find state tax return By January 25, you must file a Form 8300 for the $11,000 payment. Find state tax return By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Find state tax return Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Find state tax return Complete the form in its entirety (Parts I-IV) and include the amended information. Find state tax return Do not attach a copy of the original report. Find state tax return Where to file. Find state tax return   Mail the form to the address given in the Form 8300 instructions. Find state tax return Required statement to buyer. Find state tax return   You must give a written or electronic statement to each person named on any Form 8300 you must file. Find state tax return You can give the statement electronically only if the recipient agrees to receive it in that format. Find state tax return The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Find state tax return It must state that you are also reporting this information to the IRS. Find state tax return   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Find state tax return    You must keep a copy of every Form 8300 you file for 5 years. Find state tax return Examples Example 1. Find state tax return Pat Brown is the sales manager for Small Town Cars. Find state tax return On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Find state tax return Pat asks for identification from Jane to get the necessary information to complete Form 8300. Find state tax return A filled-in form is shown in this publication. Find state tax return Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Find state tax return He must also send a statement to Jane by January 31, 2010. Find state tax return Example 2. Find state tax return Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Find state tax return Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Find state tax return Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Find state tax return However, he could report it if he felt it was a suspicious transaction. Find state tax return Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Find state tax return If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Find state tax return There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Find state tax return If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Find state tax return These dollar amounts are based on Section 3571 of Title 18 of the U. Find state tax return S. Find state tax return Code. Find state tax return The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Find state tax return This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Find state tax return Structuring means breaking up a large cash transaction into small cash transactions. Find state tax return 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. Find state tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Find state tax return Free help with your return. Find state tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Find state tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Find state 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. Find state tax return To find the nearest VITA or TCE site, visit IRS. Find state tax return gov or call 1-800-906-9887 or 1-800-829-1040. Find state tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Find state tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Find state tax return aarp. Find state tax return org/money/taxaide. Find state tax return   For more information on these programs, go to IRS. Find state tax return gov and enter keyword “VITA” in the upper right-hand corner. Find state tax return Internet. Find state tax return You can access the IRS website at IRS. Find state tax return gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Find state tax return Go to IRS. Find state tax return gov and click on Where's My Refund. Find state tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Find state tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Find state tax return Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Find state tax return E-file your return. Find state tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Find state tax return Download forms, including talking tax forms, instructions, and publications. Find state tax return Order IRS products online. Find state tax return Research your tax questions online. Find state tax return Search publications online by topic or keyword. Find state tax return Use the online Internal Revenue Code, regulations, or other official guidance. Find state tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Find state tax return Figure your withholding allowances using the withholding calculator online at  www. Find state tax return irs. Find state tax return gov/individuals. Find state tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Find state tax return irs. Find state tax return gov/individuals. Find state tax return Sign up to receive local and national tax news by email. Find state tax return Get information on starting and operating a small business. Find state tax return Phone. Find state tax return Many services are available by phone. Find state tax return   Ordering forms, instructions, and publications. Find state tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Find state tax return You should receive your order within 10 days. Find state tax return Asking tax questions. Find state tax return Call the IRS with your tax questions at 1-800-829-1040. Find state tax return Solving problems. Find state tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Find state tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Find state tax return Call your local Taxpayer Assistance Center for an appointment. Find state tax return To find the number, go to www. Find state tax return irs. Find state tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Find state tax return TTY/TDD equipment. Find state tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Find state tax return TeleTax topics. Find state tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Find state tax return Refund information. Find state tax return You can check the status of your refund on the new IRS phone app. Find state tax return Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Find state tax return IRS2Go is a new way to provide you with information and tools. Find state tax return To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Find state tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Find state tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Find state tax return Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Find state tax return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Find state tax return Other refund information. Find state tax return To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Find state tax return Evaluating the quality of our telephone services. Find state tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Find state tax return One method is for a second IRS representative to listen in on or record random telephone calls. Find state tax return Another is to ask some callers to complete a short survey at the end of the call. Find state tax return Walk-in. Find state tax return Many products and services are available on a walk-in basis. Find state tax return   Products. Find state tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Find state tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Find state tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Find state tax return Services. Find state tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Find state tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Find state 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 Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Find state tax return No appointment is necessary—just walk in. Find state tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Find state tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Find state tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Find state tax return All other issues will be handled without an appointment. Find state tax return To find the number of your local office, go to www. Find state tax return irs. Find state tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Find state tax return Mail. Find state tax return You can send your order for forms, instructions, and publications to the address below. Find state tax return You should receive a response within 10 days after your request is received. Find state tax return  Internal Revenue Service 1201 N. Find state tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Find state tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Find state tax return Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Find state tax return We offer 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. Find state tax return Remember, the worst thing you can do is nothing at all. Find state tax return   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. Find state tax return You face (or your business is facing) an immediate threat of adverse action. Find state tax return 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. Find state tax return   If you qualify for our help, we’ll do everything we can to get your problem resolved. Find state tax return You will be assigned to one advocate who will be with you at every turn. Find state tax return We have offices in every state, the District of Columbia, and Puerto Rico. Find state tax return Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Find state tax return And our services are always free. Find state tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Find state tax return Our tax toolkit at www. Find state tax return TaxpayerAdvocate. Find state tax return irs. Find state tax return gov can help you understand these rights. Find state tax return   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. Find state tax return irs. Find state tax return gov/advocate. Find state tax return You can also call our toll-free number at 1-877-777-4778. Find state tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. Find state tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Find state tax return irs. Find state tax return gov/advocate. Find state tax return Low Income Taxpayer Clinics (LITCs). Find state tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Find state tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Find state tax return 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. Find state tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Find state tax return For more information and to find a clinic near you, see the LITC page on www. Find state tax return irs. Find state tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Find state tax return This publication is also available by calling 1-800-829-3676 or at your local IRS office. Find state tax return Free tax services. Find state tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Find state tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Find state tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Find state tax return The majority of the information and services listed in this publication are available to you free of charge. Find state tax return If there is a fee associated with a resource or service, it is listed in the publication. Find state tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Find state tax return DVD for tax products. Find state tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Find state tax return Prior-year forms, instructions, and publications. Find state tax return Tax Map: an electronic research tool and finding aid. Find state tax return Tax law frequently asked questions. Find state tax return Tax Topics from the IRS telephone response system. Find state tax return Internal Revenue Code—Title 26 of the U. Find state tax return S. Find state tax return Code. Find state tax return Links to other Internet based Tax Research Materials. Find state tax return Fill-in, print, and save features for most tax forms. Find state tax return Internal Revenue Bulletins. Find state tax return Toll-free and email technical support. Find state tax return Two releases during the year. Find state tax return  – The first release will ship the beginning of January. Find state tax return  – The final release will ship the beginning of March. Find state tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Find state tax return irs. Find state tax return 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). Find state tax return This image is too large to be displayed in the current screen. Find state tax return Please click the link to view the image. Find state tax return Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications