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Free Income Tax Preparation

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Free Income Tax Preparation

Free income tax preparation Index A Additional Medicare Tax, What's New Allocated tips, Allocated Tips Assistance (see Tax help) C Cash tips, How to keep a daily tip record. Free income tax preparation Credit card charge tips, How to keep a daily tip record. Free income tax preparation D Daily tip record, Keeping a Daily Tip Record E Electronic tip record, Electronic tip record. Free income tax preparation Electronic tip statement, Electronic tip statement. Free income tax preparation Employers Giving money to, for taxes, Giving your employer money for taxes. Free income tax preparation Reporting tips to, Reporting Tips to Your Employer EmTRAC program, Tip Rate Determination and Education Program F Figures Form 4070A, sample filled-in, Form 1040 Schedule C, Self-employed persons. Free income tax preparation Unreported tips, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Free income tax preparation Form 4070, What tips to report. Free income tax preparation Sample filled-in, Form 4070A, How to keep a daily tip record. Free income tax preparation Form 4137, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Free income tax preparation Form 8027, How to request an approved lower rate. Free income tax preparation Form W-2 Uncollected taxes, Giving your employer money for taxes. Free income tax preparation , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Free income tax preparation Free tax services, Free help with your tax return. Free income tax preparation G Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program H Help (see Tax help) M Missing children, photographs of, Reminder N Noncash tips, How to keep a daily tip record. Free income tax preparation P Penalties Failure to report tips to employer, Penalty for not reporting tips. Free income tax preparation Underpayment of estimated taxes, Giving your employer money for taxes. Free income tax preparation Publications (see Tax help) R Recordkeeping requirements Daily tip record, Keeping a Daily Tip Record Reporting Employee to report tips to employer, Reporting Tips to Your Employer Tip income, Introduction S Self-employed persons, Self-employed persons. Free income tax preparation Service charge paid as wages, Service charges. Free income tax preparation Social security and Medicare taxes Allocated tips, How to report allocated tips. Free income tax preparation Reporting of earnings to Social Security Administration, Why report tips to your employer. Free income tax preparation Tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Free income tax preparation Uncollected taxes on tips, Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Free income tax preparation T Tax help, How To Get Tax Help Tax returns, Reporting Tips on Your Tax Return Tip pools, How to keep a daily tip record. Free income tax preparation Tip Rate Determination and Education Program, Tip Rate Determination and Education Program Tip splitting, How to keep a daily tip record. Free income tax preparation TTY/TDD information, How To Get Tax Help U Uncollected taxes, Giving your employer money for taxes. Free income tax preparation , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Free income tax preparation W Withholding, Why report tips to your employer. Free income tax preparation Prev  Up     Home   More Online Publications
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Understanding Your LT26 Notice

You were previously asked information regarding the filing of your tax return for a specific tax period.


What you need to do

  • File the tax return to the address on the letter.
  • If return previously filed, contact the telephone number listed on the letter.
  • If not required to file a tax return, contact the telephone number listed on the letter.

You may want to

  • Contact our office either by phone or mail the return within 10 days of the date of this letter.
  • An envelope is provided for your convenience.

Answers to Common Questions

Q. Based on my income I do not think I need to file?

A. Check irs.gov to see if your income is below the filing requirement, but you should still contact IRS.

Q. What if I already filed the return?

A. If it has been over 10 weeks, send a signed copy of the return again.

Q. Why are you contacting me to file the return? Am I due a refund?

A. To receive the refund, a delinquent return must be filed within three years of the original return due date, or within two years of the date of the payment, if applicable.

Q. What if I am unable to pay the full balance at the time of filing?

A. Go to irs.gov and complete Form 9464 (Installment Agreement Request) and mail with the return.

 

Page Last Reviewed or Updated: 28-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Free Income Tax Preparation

Free income tax preparation Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Appendix A Please click here for the text description of the image. Free income tax preparation Table A-1 and A-2 Please click here for the text description of the image. Free income tax preparation Table A-3 and A-4 Please click here for the text description of the image. Free income tax preparation Table A-5 and A-6 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-7 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-8 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-8 (continued) This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-9 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-9 (continued) This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-10 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A–10 (continued) This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-11 Please click here for the text description of the image. Free income tax preparation Table A-11 (continued) This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-12 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-12 (continued) This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-13, A-14 and A-14 (continued. Free income tax preparation 1) Please click here for the text description of the image. Free income tax preparation Table A-14 (continued. Free income tax preparation 2) Please click here for the text description of the image. Free income tax preparation Table A-15 Please click here for the text description of the image. Free income tax preparation Table A-15 (continued) Please click here for the text description of the image. Free income tax preparation Table A-16 Please click here for the text description of the image. Free income tax preparation Table A-16 (continued) This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-17 Please click here for the text description of the image. Free income tax preparation Table A-17 (continued) Please click here for the text description of the image. Free income tax preparation Table A-18 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-18 (continued) This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table A-19 and Table A-20 Please click here for the text description of the image. Free income tax preparation Quality Indian Reservation Property Tables Please click here for the text description of the image. Free income tax preparation Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Free income tax preparation The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Free income tax preparation It is shown as Table B-1. Free income tax preparation The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Free income tax preparation It is shown as Table B-2. Free income tax preparation How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Free income tax preparation Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Free income tax preparation However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Free income tax preparation Use the tables in the order shown below to determine the recovery period of your depreciable property. Free income tax preparation Table B-1. Free income tax preparation   Check Table B-1 for a description of the property. Free income tax preparation If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Free income tax preparation If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Free income tax preparation If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Free income tax preparation If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Free income tax preparation Tax-exempt use property subject to a lease. Free income tax preparation   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Free income tax preparation Table B-2. Free income tax preparation   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Free income tax preparation Property not in either table. Free income tax preparation   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Free income tax preparation This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Free income tax preparation See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Free income tax preparation Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Free income tax preparation Qualified rent-to-own property. Free income tax preparation A motorsport entertainment complex placed in service before January 1, 2014. Free income tax preparation Any retail motor fuels outlet. Free income tax preparation Any qualified leasehold improvement property placed in service before January 1, 2014. Free income tax preparation Any qualified restaurant property placed in service before January 1, 2014. Free income tax preparation Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Free income tax preparation Any water utility property. Free income tax preparation Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Free income tax preparation Natural gas gathering and distribution lines placed in service after April 11, 2005. Free income tax preparation Example 1. Free income tax preparation Richard Green is a paper manufacturer. Free income tax preparation During the year, he made substantial improvements to the land on which his paper plant is located. Free income tax preparation He checks Table B-1 and finds land improvements under asset class 00. Free income tax preparation 3. Free income tax preparation He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Free income tax preparation 1, Manufacture of Pulp and Paper. Free income tax preparation He uses the recovery period under this asset class because it specifically includes land improvements. Free income tax preparation The land improvements have a 13-year class life and a 7-year recovery period for GDS. Free income tax preparation If he elects to use ADS, the recovery period is 13 years. Free income tax preparation If Richard only looked at Table B-1, he would select asset class 00. Free income tax preparation 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Free income tax preparation Example 2. Free income tax preparation Sam Plower produces rubber products. Free income tax preparation During the year, he made substantial improvements to the land on which his rubber plant is located. Free income tax preparation He checks Table B-1 and finds land improvements under asset class 00. Free income tax preparation 3. Free income tax preparation He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Free income tax preparation 1, Manufacture of Rubber Products. Free income tax preparation Reading the headings and descriptions under asset class 30. Free income tax preparation 1, Sam finds that it does not include land improvements. Free income tax preparation Therefore, Sam uses the recovery period under asset class 00. Free income tax preparation 3. Free income tax preparation The land improvements have a 20-year class life and a 15-year recovery period for GDS. Free income tax preparation If he elects to use ADS, the recovery period is 20 years. Free income tax preparation Example 3. Free income tax preparation Pam Martin owns a retail clothing store. Free income tax preparation During the year, she purchased a desk and a cash register for use in her business. Free income tax preparation She checks Table B-1 and finds office furniture under asset class 00. Free income tax preparation 11. Free income tax preparation Cash registers are not listed in any of the asset classes in Table B-1. Free income tax preparation She then checks Table B-2 and finds her activity, retail store, under asset class 57. Free income tax preparation 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Free income tax preparation This asset class does not specifically list office furniture or a cash register. Free income tax preparation She looks back at Table B-1 and uses asset class 00. Free income tax preparation 11 for the desk. Free income tax preparation The desk has a 10-year class life and a 7-year recovery period for GDS. Free income tax preparation If she elects to use ADS, the recovery period is 10 years. Free income tax preparation For the cash register, she uses asset class 57. Free income tax preparation 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Free income tax preparation The cash register has a 9-year class life and a 5-year recovery period for GDS. Free income tax preparation If she elects to use the ADS method, the recovery period is 9 years. Free income tax preparation This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table B-1 Please click here for the text description of the image. Free income tax preparation Table B-2 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table B-2 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table B-2 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table B-2 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table B-2 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table B-2 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table B-2 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table B-2 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications