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H&r Block Free File Review

H&r block free file review 11. H&r block free file review   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. H&r block free file review Generally, references to taxes on Form 720 include this fee. H&r block free file review Specified health insurance policies. H&r block free file review   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. H&r block free file review 00, multiplied by the average number of lives covered under the policy for that policy year. H&r block free file review Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. H&r block free file review The actual count method. H&r block free file review For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. H&r block free file review The snapshot method. H&r block free file review For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. H&r block free file review The member months method. H&r block free file review And, 4. H&r block free file review The state form method. H&r block free file review The member months data and the data reported on state forms are based on the calendar year. H&r block free file review To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. H&r block free file review For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. H&r block free file review Applicable self-insured health plans. H&r block free file review   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. H&r block free file review 00, multiplied by the average number of lives covered under the plan for that plan year. H&r block free file review Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. H&r block free file review Actual count method. H&r block free file review Snapshot method. H&r block free file review Form 5500 method. H&r block free file review However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. H&r block free file review Reporting and paying the fee. H&r block free file review   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. H&r block free file review If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. H&r block free file review If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. H&r block free file review 30)), do not make an entry on the line for IRS No. H&r block free file review 133 on those filings. H&r block free file review   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). H&r block free file review   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. H&r block free file review See Electronic deposit requirement under How To Make Deposits in chapter 13, later. H&r block free file review More information. H&r block free file review   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. H&r block free file review D. H&r block free file review 9602, which is on page 746 of I. H&r block free file review R. H&r block free file review B. H&r block free file review 2012-52 at www. H&r block free file review irs. H&r block free file review gov/pub/irs-irbs/irb12-52. H&r block free file review pdf. H&r block free file review Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Maryland

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Annapolis 190 Admiral Cochrane Dr.
Annapolis, MD 21401

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(301) 695-7615
Baltimore 31 Hopkins Plaza
Baltimore, MD 21201

Monday-Friday - 8:30 a.m.- 4:30 p.m.


Services Provided

(410) 962-7969 
Frederick  201 Thomas- Johnson Dr.
Frederick, MD 21702 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.) 

 

Services Provided

(301) 695-7615 
Hagerstown  1260 Maryland Ave.
Hagerstown, MD 21740 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(301) 797-6624 
Landover  8401 Corporate Dr.
Landover, MD 20785 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:30 p.m. - 1:30 p.m.)


Services Provided

(240) 613-7952 
LaVale  14701 National Highway 
LaVale, MD 21502 

Monday-Friday - 8:30 a.m.- 2:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)
 

Services Provided

(301) 729-6397 
Salisbury  212 West Main St.
Salisbury, MD 21801 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 


Services Provided

(410) 677-6718
Wheaton  11510 Georgia Ave.
Wheaton, MD 20902 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 

 

Services Provided

(240) 613-8976 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (443) 853-6000 in Baltimore or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Fallon Federal Building
31 Hopkins Plaza, Room 1432
Baltimore, MD 21201

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The H&r Block Free File Review

H&r block free file review Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. H&r block free file review Tax questions. H&r block free file review Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. H&r block free file review  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. H&r block free file review irs. H&r block free file review gov/pub4681. H&r block free file review Photographs of missing children. H&r block free file review   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block free file review Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. H&r block free file review You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block free file review Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. H&r block free file review Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. H&r block free file review Note. H&r block free file review This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. H&r block free file review ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. H&r block free file review These exceptions are discussed later under Exceptions . H&r block free file review Sometimes a canceled debt may be excluded from your income. H&r block free file review But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. H&r block free file review ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . H&r block free file review Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. H&r block free file review These remedies allow the lender to seize or sell the property securing the loan. H&r block free file review When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. H&r block free file review Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. H&r block free file review Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . H&r block free file review Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. H&r block free file review Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . H&r block free file review This publication also includes detailed examples with filled-in forms. H&r block free file review Comments and suggestions. H&r block free file review    We welcome your comments about this publication and your suggestions for future editions. H&r block free file review   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block free file review NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block free file review Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block free file review   You can send your comments from www. H&r block free file review irs. H&r block free file review gov/formspubs. H&r block free file review Click on “More Information” and then on “Comment on Tax Forms and Publications”. H&r block free file review   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block free file review Ordering forms and publications. H&r block free file review    Visit www. H&r block free file review irs. H&r block free file review gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block free file review Internal Revenue Service 1201 N. H&r block free file review Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block free file review    If you have a tax question, check the information available on IRS. H&r block free file review gov or call 1-800-829-1040. H&r block free file review We cannot answer tax questions sent to either of the above addresses. H&r block free file review Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. H&r block free file review Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. H&r block free file review These examples do not cover every situation but are intended to provide general guidance for the most common situations. H&r block free file review Nonbusiness credit card debt cancellation. H&r block free file review    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. H&r block free file review You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. H&r block free file review If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. H&r block free file review Personal vehicle repossession. H&r block free file review    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. H&r block free file review This is explained in chapter 2 . H&r block free file review If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. H&r block free file review You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. H&r block free file review If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. H&r block free file review Main home foreclosure or abandonment. H&r block free file review    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. H&r block free file review Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. H&r block free file review If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. H&r block free file review Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. H&r block free file review Main home loan modification (workout agreement). H&r block free file review    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. H&r block free file review If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. H&r block free file review Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. H&r block free file review Prev  Up  Next   Home   More Online Publications