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Free State Efile Taxes

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Free State Efile Taxes

Free state efile taxes 10. Free state efile taxes   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. Free state efile taxes Cash method. Free state efile taxes Debt acquired from a decedent. Free state efile taxes Liquidation. Free state efile taxes Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. Free state efile taxes Introduction You have a bad debt if you cannot collect money owed to you. Free state efile taxes A bad debt is either a business bad debt or a nonbusiness bad debt. Free state efile taxes This chapter discusses only business bad debts. Free state efile taxes Generally, a business bad debt is one that comes from operating your trade or business. Free state efile taxes You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. Free state efile taxes All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. Free state efile taxes For more information on nonbusiness bad debts, see Publication 550. Free state efile taxes Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. Free state efile taxes S. Free state efile taxes Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. Free state efile taxes Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. Free state efile taxes A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. Free state efile taxes Bad debts of a corporation (other than an S corporation) are always business bad debts. Free state efile taxes Credit sales. Free state efile taxes   Business bad debts are mainly the result of credit sales to customers. Free state efile taxes Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. Free state efile taxes After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. Free state efile taxes   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. Free state efile taxes If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. Free state efile taxes    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. Free state efile taxes This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. Free state efile taxes Accrual method. Free state efile taxes   If you use the accrual method of accounting, you generally report income as you earn it. Free state efile taxes You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. Free state efile taxes   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. Free state efile taxes Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. Free state efile taxes Cash method. Free state efile taxes   If you use the cash method of accounting, you generally report income when you receive payment. Free state efile taxes You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. Free state efile taxes For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. Free state efile taxes Debts from a former business. Free state efile taxes   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. Free state efile taxes If any of these receivables subsequently become worthless, the loss is still a business bad debt. Free state efile taxes Debt acquired from a decedent. Free state efile taxes   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. Free state efile taxes The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. Free state efile taxes Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. Free state efile taxes Liquidation. Free state efile taxes   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. Free state efile taxes Types of Business Bad Debts Business bad debts may result from the following. Free state efile taxes Loans to clients and suppliers. Free state efile taxes   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. Free state efile taxes Debts owed by political parties. Free state efile taxes   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. Free state efile taxes You use the accrual method of accounting. Free state efile taxes The debt arose from the sale of goods or services in the ordinary course of your trade or business. Free state efile taxes More than 30% of your receivables accrued in the year of the sale were from sales to political parties. Free state efile taxes You made substantial and continuing efforts to collect on the debt. Free state efile taxes Loan or capital contribution. Free state efile taxes   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. Free state efile taxes Debts of an insolvent partner. Free state efile taxes   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. Free state efile taxes If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. Free state efile taxes Business loan guarantee. Free state efile taxes   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. Free state efile taxes You made the guarantee in the course of your trade or business. Free state efile taxes You have a legal duty to pay the debt. Free state efile taxes You made the guarantee before the debt became worthless. Free state efile taxes You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. Free state efile taxes You received reasonable consideration for making the guarantee. Free state efile taxes You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. Free state efile taxes Example. Free state efile taxes Jane Zayne owns the Zayne Dress Company. Free state efile taxes She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. Free state efile taxes Elegant Fashions is one of Zayne's largest clients. Free state efile taxes Elegant Fashions later defaulted on the loan. Free state efile taxes As a result, Ms. Free state efile taxes Zayne paid the remaining balance of the loan in full to the bank. Free state efile taxes She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. Free state efile taxes She was motivated by the desire to retain one of her better clients and keep a sales outlet. Free state efile taxes Deductible in the year paid. Free state efile taxes   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. Free state efile taxes Rights against a borrower. Free state efile taxes   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. Free state efile taxes The debt is then owed to you. Free state efile taxes If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. Free state efile taxes Joint debtor. Free state efile taxes   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. Free state efile taxes Sale of mortgaged property. Free state efile taxes   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. Free state efile taxes When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. Free state efile taxes This may occur when the debt is due or prior to that date. Free state efile taxes To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. Free state efile taxes It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. Free state efile taxes Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. Free state efile taxes Property received for debt. Free state efile taxes   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. Free state efile taxes You can deduct the remaining debt as a bad debt if and when it becomes worthless. Free state efile taxes   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. Free state efile taxes It is not a recovery of a bad debt. Free state efile taxes For information on the sale of an asset, see Publication 544. Free state efile taxes How To Claim a Business Bad Debt There are two methods to claim a business bad debt. Free state efile taxes The specific charge-off method. Free state efile taxes The nonaccrual-experience method. Free state efile taxes Generally, you must use the specific charge-off method. Free state efile taxes However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . Free state efile taxes Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. Free state efile taxes However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. Free state efile taxes Partly worthless debts. Free state efile taxes   You can deduct specific bad debts that become partly uncollectible during the tax year. Free state efile taxes Your tax deduction is limited to the amount you charge off on your books during the year. Free state efile taxes You do not have to charge off and deduct your partly worthless debts annually. Free state efile taxes You can delay the charge off until a later year. Free state efile taxes However, you cannot deduct any part of a debt after the year it becomes totally worthless. Free state efile taxes Significantly modified debt. Free state efile taxes   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. Free state efile taxes For more information, see Regulations section 1. Free state efile taxes 166-3(a)(3). Free state efile taxes Deduction disallowed. Free state efile taxes   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. Free state efile taxes If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. Free state efile taxes The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. Free state efile taxes Totally worthless debts. Free state efile taxes   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. Free state efile taxes   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. Free state efile taxes However, you may want to do so. Free state efile taxes If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. Free state efile taxes See Partly worthless debts, earlier. Free state efile taxes Filing a claim for refund. Free state efile taxes   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. Free state efile taxes If the bad debt was totally worthless, you must file the claim by the later of the following dates. Free state efile taxes 7 years from the date your original return was due (not including extensions). Free state efile taxes 2 years from the date you paid the tax. Free state efile taxes   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. Free state efile taxes 3 years from the date you filed your original return. Free state efile taxes 2 years from the date you paid the tax. Free state efile taxes You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. Free state efile taxes Such an impairment requires proof of existence. Free state efile taxes   For details and more information about filing a claim, see Publication 556. Free state efile taxes Use one of the following forms to file a claim. Free state efile taxes For more information, see the instructions for the applicable form. Free state efile taxes Table 10-1. Free state efile taxes Forms Used To File a Claim IF you filed as a. Free state efile taxes . Free state efile taxes . Free state efile taxes THEN file. Free state efile taxes . Free state efile taxes . Free state efile taxes Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. Free state efile taxes Under this method, you do not accrue service related income you expect to be uncollectible. Free state efile taxes Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. Free state efile taxes Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. Free state efile taxes Service related income. Free state efile taxes   You can use the nonaccrual-experience method only for amounts earned by performing services. Free state efile taxes You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. Free state efile taxes Gross receipts test. Free state efile taxes   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. Free state efile taxes If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. Free state efile taxes   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. Free state efile taxes For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. Free state efile taxes Interest or penalty charged. Free state efile taxes   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. Free state efile taxes However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. Free state efile taxes You otherwise accrue the full amount due as gross income at the time you provide the services. Free state efile taxes You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. Free state efile taxes Change in accounting method. Free state efile taxes   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. Free state efile taxes See Form 3115 and the Instructions for Form 3115 for more information. Free state efile taxes Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. Free state efile taxes The amount you include is limited to the amount you actually deducted. Free state efile taxes However, you can exclude the amount deducted that did not reduce your tax. Free state efile taxes Report the recovery as “Other income” on the appropriate business form or schedule. Free state efile taxes See Recoveries in Publication 525 for more information. Free state efile taxes Net operating loss (NOL) carryover. Free state efile taxes   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. Free state efile taxes A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. Free state efile taxes For more information about NOLs, see Publication 536. Free state efile taxes Also, see the Instructions for Form 1045, and the Instructions for Form 1139. 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SOI Tax Stats - Split-Interest Trust Statistics

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Split Interest Trust Data OneSheet (PDF) 
The OneSheet presents a project description, highlights of the data, and selected figures.

Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. All split-interest trusts must annually file Form 5227, Split-Interest Trust Information Return, to report financial activity and determine if they should be treated as a private foundation. Based on the method and timing of distributions, split-interest trusts are divided into the following four categories:

  • Charitable remainder annuity trusts—distribute income in a series of fixed payments to one or more noncharitable beneficiaries for a defined period of time, after which the remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable remainder unitrusts—distribute a percentage of the fair market value to one or more noncharitable beneficiaries for a defined period of time, after which remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable lead trusts—distribute a sequence of payments to a charitable beneficiary for a period of time, after which the remaining trust assets are transferred to a noncharitable beneficiary.
  • Pooled income funds—allow donors to donate assets to a charity. The pooled assets are invested as a group and each donor receives income based on the ratio of his or her contribution to the total value of the investment pool. After the death of the donor, his or her prorated share of the investment pool is withdrawn and given to the charitable organization.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 5227, please visit Split Interest Trust Study Metadata.


Statistical Tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Charitable Remainder Annuity Trusts:

Charitable Remainder Unitrusts:

Charitable Lead Trusts:

Pooled Income Funds:


Projections
For selected tax returns, including the Form 5227, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.     
      Projections of Returns to be Filed in Future Calendar Years


Publications and Papers

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.


Other SOI Data on Trusts

Certain nonexempt charitable trusts are also annually required to file Form 990-PF, Return of Private Foundation (or Section 4947(a)(1) Charitable Trust Treated as a Private Foundation).  Form 1041 is the income tax return filed by to report income, distributions, and tax liability of estates and trusts.


Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

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Page Last Reviewed or Updated: 27-Mar-2014

The Free State Efile Taxes

Free state efile taxes Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free state efile taxes 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. Free state efile taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Free state efile taxes Free help with your tax return. Free state efile taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state efile taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Free state efile taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state efile taxes 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. Free state efile taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free state efile taxes To find the nearest VITA or TCE site, visit IRS. Free state efile taxes gov or call 1-800-906-9887 or 1-800-829-1040. Free state efile taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state efile taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state efile taxes aarp. Free state efile taxes org/money/taxaide or call 1-888-227-7669. Free state efile taxes   For more information on these programs, go to IRS. Free state efile taxes gov and enter “VITA” in the search box. Free state efile taxes Internet. Free state efile taxes You can access the IRS website at IRS. Free state efile taxes gov 24 hours a day, 7 days a week to: E-file your return. Free state efile taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free state efile taxes Check the status of your 2012 refund. Free state efile taxes Go to IRS. Free state efile taxes gov and click on Where’s My Refund. Free state efile taxes Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free state efile taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free state efile taxes Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state efile taxes Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Free state efile taxes Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state efile taxes So in a change from previous filing seasons, you won't get an estimated refund date right away. Free state efile taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state efile taxes You can obtain a free transcript online at IRS. Free state efile taxes gov by clicking on Order a Return or Account Transcript under “Tools. Free state efile taxes ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Free state efile taxes You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Free state efile taxes Download forms, including talking tax forms, instructions, and publications. Free state efile taxes Order IRS products. Free state efile taxes Research your tax questions. Free state efile taxes Search publications by topic or keyword. Free state efile taxes Use the Internal Revenue Code, regulations, or other official guidance. Free state efile taxes View Internal Revenue Bulletins (IRBs) published in the last few years. Free state efile taxes Figure your withholding allowances using the IRS Withholding Calculator at www. Free state efile taxes irs. Free state efile taxes gov/individuals. Free state efile taxes Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Free state efile taxes gov by typing Alternative Minimum Tax Assistant in the search box. Free state efile taxes Sign up to receive local and national tax news by email. Free state efile taxes Get information on starting and operating a small business. Free state efile taxes Phone. Free state efile taxes Many services are available by phone. Free state efile taxes   Ordering forms, instructions, and publications. Free state efile taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Free state efile taxes You should receive your order within 10 days. Free state efile taxes Asking tax questions. Free state efile taxes Call the IRS with your tax questions at 1-800-829-1040. Free state efile taxes Solving problems. Free state efile taxes You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Free state efile taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free state efile taxes Call your local Taxpayer Assistance Center for an appointment. Free state efile taxes To find the number, go to www. Free state efile taxes irs. Free state efile taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free state efile taxes TTY/TDD equipment. Free state efile taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free state efile taxes The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Free state efile taxes These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free state efile taxes gsa. Free state efile taxes gov/fedrelay. Free state efile taxes TeleTax topics. Free state efile taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free state efile taxes Checking the status of your 2012 refund. Free state efile taxes To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Free state efile taxes Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free state efile taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free state efile taxes Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state efile taxes Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state efile taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state efile taxes Evaluating the quality of our telephone services. Free state efile taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free state efile taxes One method is for a second IRS representative to listen in on or record random telephone calls. Free state efile taxes Another is to ask some callers to complete a short survey at the end of the call. Free state efile taxes Walk-in. Free state efile taxes Some products and services are available on a walk-in basis. Free state efile taxes   Products. Free state efile taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state efile taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state efile taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free state efile taxes Services. Free state efile taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Free state efile taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state efile taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free state efile taxes No appointment is necessary—just walk in. Free state efile taxes Before visiting, check www. Free state efile taxes irs. Free state efile taxes gov/localcontacts for hours of operation and services provided. Free state efile taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Free state efile taxes You can leave a message and a representative will call you back within 2 business days. Free state efile taxes All other issues will be handled without an appointment. Free state efile taxes To call your local TAC, go to  www. Free state efile taxes irs. Free state efile taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free state efile taxes Mail. Free state efile taxes You can send your order for forms, instructions, and publications to the address below. Free state efile taxes You should receive a response within 10 days after your request is received. Free state efile taxes  Internal Revenue Service 1201 N. Free state efile taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Free state efile taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state efile taxes Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free state efile taxes TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free state efile taxes Remember, the worst thing you can do is nothing at all. Free state efile taxes   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. Free state efile taxes You face (or your business is facing) an immediate threat of adverse action. Free state efile taxes 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. Free state efile taxes   If you qualify for help, they will do everything they can to get your problem resolved. Free state efile taxes You will be assigned to one advocate who will be with you at every turn. Free state efile taxes TAS has offices in every state, the District of Columbia, and Puerto Rico. Free state efile taxes Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Free state efile taxes And its services are always free. Free state efile taxes   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free state efile taxes The TAS tax toolkit at www. Free state efile taxes TaxpayerAdvocate. Free state efile taxes irs. Free state efile taxes gov can help you understand these rights. Free state efile taxes   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. Free state efile taxes irs. Free state efile taxes gov/advocate. Free state efile taxes You can also call the toll-free number at 1-877-777-4778. Free state efile taxes Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Free state efile taxes These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free state efile taxes gsa. Free state efile taxes gov/fedrelay. Free state efile taxes   TAS also handles large-scale or systemic problems that affect many taxpayers. Free state efile taxes If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Free state efile taxes irs. Free state efile taxes gov/advocate. Free state efile taxes Low Income Taxpayer Clinics (LITCs). Free state efile taxes   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free state efile taxes Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free state efile taxes 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. Free state efile taxes Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free state efile taxes For more information and to find a clinic near you, see the LITC page on www. Free state efile taxes irs. Free state efile taxes gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free state efile taxes This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Free state efile taxes Free tax services. Free state efile taxes   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free state efile taxes Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free state efile taxes The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free state efile taxes The majority of the information and services listed in this publication are available to you free of charge. Free state efile taxes If there is a fee associated with a resource or service, it is listed in the publication. Free state efile taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free state efile taxes DVD for tax products. Free state efile taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free state efile taxes Prior-year forms, instructions, and publications. Free state efile taxes Tax Map: an electronic research tool and finding aid. Free state efile taxes Tax law frequently asked questions. Free state efile taxes Tax Topics from the IRS telephone response system. Free state efile taxes Internal Revenue Code—Title 26 of the U. Free state efile taxes S. Free state efile taxes Code. Free state efile taxes Links to other Internet-based tax research materials. Free state efile taxes Fill-in, print, and save features for most tax forms. Free state efile taxes Internal Revenue Bulletins. Free state efile taxes Toll-free and email technical support. Free state efile taxes Two releases during the year. Free state efile taxes  – The first release will ship the beginning of January 2013. Free state efile taxes  – The final release will ship the beginning of March 2013. Free state efile taxes Purchase the DVD from National Technical Information Service (NTIS) at www. Free state efile taxes irs. Free state efile taxes 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). Free state efile taxes Prev  Up  Next   Home   More Online Publications