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Form 1040x Instructions

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Form 1040x Instructions

Form 1040x instructions Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Form 1040x instructions Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Form 1040x instructions However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Form 1040x instructions The new provisions are in the Supplement to Publication 463, which is reprinted below. Form 1040x instructions Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Form 1040x instructions After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Form 1040x instructions Certain provisions of this new law may reduce your taxes for 2001. Form 1040x instructions The new law contains the following provisions. Form 1040x instructions A new depreciation deduction, the special depreciation allowance. Form 1040x instructions An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Form 1040x instructions If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Form 1040x instructions See Amended Return, later. Form 1040x instructions Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Form 1040x instructions However, there is a limit on the depreciation deduction you can take for your car each year. Form 1040x instructions See Depreciation Limit later. Form 1040x instructions Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Form 1040x instructions This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Form 1040x instructions You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Form 1040x instructions See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Form 1040x instructions You can claim the special depreciation allowance only for the year the qualified property is placed in service. Form 1040x instructions Qualified property. Form 1040x instructions   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Form 1040x instructions You bought it new. Form 1040x instructions You bought it after September 10, 2001. Form 1040x instructions (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Form 1040x instructions ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Form 1040x instructions Example. Form 1040x instructions Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Form 1040x instructions Bob's car is qualified property. Form 1040x instructions Bob chooses not to take a section 179 deduction for the car. Form 1040x instructions He does claim the new special depreciation allowance. Form 1040x instructions Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Form 1040x instructions 75). Form 1040x instructions He then figures the special depreciation allowance of $4,500 ($15,000 × . Form 1040x instructions 30). Form 1040x instructions The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Form 1040x instructions 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Form 1040x instructions However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Form 1040x instructions 75), as discussed next. Form 1040x instructions Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Form 1040x instructions The limit is increased to $23,080 if the car is an electric car. Form 1040x instructions The section 179 deduction is treated as depreciation for purposes of this limit. Form 1040x instructions If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Form 1040x instructions For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Form 1040x instructions Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Form 1040x instructions S. Form 1040x instructions Individual Income Tax Return, by April 15, 2003. Form 1040x instructions At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Form 1040x instructions ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Form 1040x instructions If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Form 1040x instructions Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Form 1040x instructions For details, see Revenue Procedure 2002–33. Form 1040x instructions (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Form 1040x instructions ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Form 1040x instructions Example. Form 1040x instructions The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Form 1040x instructions 75 x . Form 1040x instructions 20) depreciation deduction for his new car using MACRS. Form 1040x instructions Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Form 1040x instructions Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Form 1040x instructions Bob's new filled-in Form 2106 is shown later. Form 1040x instructions Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Form 1040x instructions As a general rule, you must make this election by the due date (including extensions) of your return. Form 1040x instructions You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Form 1040x instructions To get this extension, you must have filed your original return by the due date (including extensions). Form 1040x instructions At the top of the statement, print “Filed pursuant to section 301. Form 1040x instructions 9100–2. Form 1040x instructions ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Form 1040x instructions Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Form 1040x instructions Deemed election for return filed before June 1, 2002. Form 1040x instructions   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Form 1040x instructions You filed your 2001 return before June 1, 2002. Form 1040x instructions You claimed depreciation on your return but did not claim the special depreciation allowance. Form 1040x instructions You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Form 1040x instructions Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications
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The Form 1040x Instructions

Form 1040x instructions 12. Form 1040x instructions   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Form 1040x instructions Free help with your tax return. Form 1040x instructions   You can get free help preparing your return nationwide from IRS-certified volunteers. Form 1040x instructions The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Form 1040x instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040x instructions 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. Form 1040x instructions In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Form 1040x instructions To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Form 1040x instructions gov, download the IRS2Go app, or call 1-800-906-9887. Form 1040x instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040x instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form 1040x instructions aarp. Form 1040x instructions org/money/taxaide or call 1-888-227-7669. Form 1040x instructions For more information on these programs, go to IRS. Form 1040x instructions gov and enter “VITA” in the search box. Form 1040x instructions Internet. Form 1040x instructions    IRS. Form 1040x instructions gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Form 1040x instructions Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040x instructions Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Form 1040x instructions Check the status of your 2013 refund with the Where's My Refund? application on IRS. Form 1040x instructions gov or download the IRS2Go app and select the Refund Status option. Form 1040x instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040x instructions Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Form 1040x instructions You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040x instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040x instructions Use the Interactive Tax Assistant (ITA) to research your tax questions. Form 1040x instructions No need to wait on the phone or stand in line. Form 1040x instructions The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Form 1040x instructions When you reach the response screen, you can print the entire interview and the final response for your records. Form 1040x instructions New subject areas are added on a regular basis. Form 1040x instructions  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Form 1040x instructions gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Form 1040x instructions You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Form 1040x instructions The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Form 1040x instructions When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Form 1040x instructions Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Form 1040x instructions You can also ask the IRS to mail a return or an account transcript to you. Form 1040x instructions Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Form 1040x instructions gov or by calling 1-800-908-9946. Form 1040x instructions Tax return and tax account transcripts are generally available for the current year and the past three years. Form 1040x instructions Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Form 1040x instructions Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Form 1040x instructions If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Form 1040x instructions Check the status of your amended return using Where's My Amended Return? Go to IRS. Form 1040x instructions gov and enter Where's My Amended Return? in the search box. Form 1040x instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040x instructions It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040x instructions Make a payment using one of several safe and convenient electronic payment options available on IRS. Form 1040x instructions gov. Form 1040x instructions Select the Payment tab on the front page of IRS. Form 1040x instructions gov for more information. Form 1040x instructions Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Form 1040x instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. Form 1040x instructions gov. Form 1040x instructions Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Form 1040x instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Form 1040x instructions gov. Form 1040x instructions Request an Electronic Filing PIN by going to IRS. Form 1040x instructions gov and entering Electronic Filing PIN in the search box. Form 1040x instructions Download forms, instructions and publications, including accessible versions for people with disabilities. Form 1040x instructions Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Form 1040x instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Form 1040x instructions An employee can answer questions about your tax account or help you set up a payment plan. Form 1040x instructions Before you visit, check the Office Locator on IRS. Form 1040x instructions gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Form 1040x instructions If you have a special need, such as a disability, you can request an appointment. Form 1040x instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Form 1040x instructions Apply for an Employer Identification Number (EIN). Form 1040x instructions Go to IRS. Form 1040x instructions gov and enter Apply for an EIN in the search box. Form 1040x instructions Read the Internal Revenue Code, regulations, or other official guidance. Form 1040x instructions Read Internal Revenue Bulletins. Form 1040x instructions Sign up to receive local and national tax news and more by email. Form 1040x instructions Just click on “subscriptions” above the search box on IRS. Form 1040x instructions gov and choose from a variety of options. Form 1040x instructions Phone. Form 1040x instructions    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Form 1040x instructions Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040x instructions Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Form 1040x instructions gov, or download the IRS2Go app. Form 1040x instructions Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Form 1040x instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040x instructions Most VITA and TCE sites offer free electronic filing. Form 1040x instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Form 1040x instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Form 1040x instructions Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Form 1040x instructions If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Form 1040x instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040x instructions Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040x instructions Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040x instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040x instructions Note, the above information is for our automated hotline. Form 1040x instructions Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Form 1040x instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Form 1040x instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040x instructions It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040x instructions Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Form 1040x instructions You should receive your order within 10 business days. Form 1040x instructions Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Form 1040x instructions If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Form 1040x instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Form 1040x instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Form 1040x instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service. Form 1040x instructions Walk-in. Form 1040x instructions   You can find a selection of forms, publications and services — in-person. Form 1040x instructions Products. Form 1040x instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040x instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Form 1040x instructions Services. Form 1040x instructions You can walk in to your local TAC for face-to-face tax help. Form 1040x instructions An employee can answer questions about your tax account or help you set up a payment plan. Form 1040x instructions Before visiting, use the Office Locator tool on IRS. Form 1040x instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Form 1040x instructions   Please contact the office for times when assistance will be available. Form 1040x instructions Mail. Form 1040x instructions   You can send your order for forms, instructions, and publications to the address below. Form 1040x instructions You should receive a response within 10 business days after your request is received. Form 1040x instructions Internal Revenue Service 1201 N. Form 1040x instructions Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. Form 1040x instructions   The Taxpayer Advocate Service Is here to help you. Form 1040x instructions The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040x instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Form 1040x instructions   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Form 1040x instructions We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Form 1040x instructions You face (or your business is facing) an immediate threat of adverse action. Form 1040x instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Form 1040x instructions   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Form 1040x instructions Here's why we can help: TAS is an independent organization within the IRS. Form 1040x instructions Our advocates know how to work with the IRS. Form 1040x instructions Our services are free and tailored to meet your needs. Form 1040x instructions We have offices in every state, the District of Columbia, and Puerto Rico. Form 1040x instructions   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Form 1040x instructions  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Form 1040x instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Form 1040x instructions Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Form 1040x instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Form 1040x instructions Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040x instructions Prev  Up  Next   Home   More Online Publications