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H&r Block My Block

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H&r Block My Block

H&r block my block Internal Revenue Bulletin:  2011-12  March 21, 2011  Rev. H&r block my block Proc. H&r block my block 2011-21 Table of Contents SECTION 1. H&r block my block PURPOSE SECTION 2. H&r block my block BACKGROUND SECTION 3. H&r block my block SCOPE SECTION 4. H&r block my block APPLICATION SECTION 5. H&r block my block EFFECTIVE DATE SECTION 6. H&r block my block EFFECT ON OTHER DOCUMENTS SECTION 7. H&r block my block DRAFTING INFORMATION SECTION 1. H&r block my block PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2011, including separate tables of limitations on depreciation deductions for trucks and vans; (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2011, including a separate table of inclusion amounts for lessees of trucks and vans; and (3) revised tables of depreciation limitations and lessee inclusion amounts for passenger automobiles that were first placed in service or first leased by the taxpayer, respectively, during 2010 and to which the 50 percent additional first year depreciation deduction under § 168(k)(1)(A) of the Internal Revenue Code or the 100 percent additional first year depreciation deduction under § 168(k)(5) applies. H&r block my block The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7). H&r block my block SECTION 2. H&r block my block BACKGROUND . H&r block my block 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. H&r block my block For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. H&r block my block The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. H&r block my block This change reflects the higher rate of price inflation for trucks and vans since 1988. H&r block my block . H&r block my block 02 Section 2022(a) of the Small Business Jobs Act of 2010, Pub. H&r block my block L. H&r block my block No. H&r block my block 111-240, 124 Stat. H&r block my block 2504 (September 27, 2010), extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property (as defined in § 168(k)(2)) acquired by the taxpayer after December 31, 2007, and before January 1, 2011, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2011. H&r block my block Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. H&r block my block L. H&r block my block No. H&r block my block 111-312, 124 Stat. H&r block my block 3296 (Dec. H&r block my block 17, 2010) (the “Act”) further extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. H&r block my block Section 401(b) of the Act further amended § 168(k) by adding § 168(k)(5). H&r block my block It allows a 100 percent additional first year depreciation deduction for qualified property acquired by a taxpayer after September 8, 2010, and before January 1, 2012, if the taxpayer places the property in service generally before January 1, 2012. H&r block my block Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. H&r block my block . H&r block my block 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). H&r block my block Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. H&r block my block Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv). H&r block my block Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. H&r block my block This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2011 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. H&r block my block . H&r block my block 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. H&r block my block The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. H&r block my block Under § 1. H&r block my block 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. H&r block my block One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. H&r block my block Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. H&r block my block SECTION 3. H&r block my block SCOPE . H&r block my block 01 The limitations on depreciation deductions in section 4. H&r block my block 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2011, and continue to apply for each taxable year that the passenger automobile remains in service. H&r block my block . H&r block my block 02 The tables in section 4. H&r block my block 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2011. H&r block my block Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. H&r block my block See Rev. H&r block my block Proc. H&r block my block 2006-18, 2006-1 C. H&r block my block B. H&r block my block 645, for passenger automobiles first leased during calendar year 2006; Rev. H&r block my block Proc. H&r block my block 2007-30, 2007-1 C. H&r block my block B. H&r block my block 1104, for passenger automobiles first leased during calendar year 2007; Rev. H&r block my block Proc. H&r block my block 2008-22, 2008-1 C. H&r block my block B. H&r block my block 658, for passenger automobiles first leased during calendar year 2008; Rev. H&r block my block Proc. H&r block my block 2009-24, 2009-1 C. H&r block my block B. H&r block my block 885, for passenger automobiles first leased during calendar year 2009; and Rev. H&r block my block Proc. H&r block my block 2010-18, 2010-1 C. H&r block my block B. H&r block my block 427, as amplified and modified by section 4. H&r block my block 03 of this revenue procedure, for passenger automobiles first leased during calendar year 2010. H&r block my block SECTION 4. H&r block my block APPLICATION . H&r block my block 01 Limitations on Depreciation Deductions for Certain Automobiles. H&r block my block (1) Amount of the inflation adjustment. H&r block my block (a) Passenger automobiles (other than trucks or vans). H&r block my block Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. H&r block my block Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. H&r block my block The new car component of the CPI was 115. H&r block my block 2 for October 1987 and 137. H&r block my block 880 for October 2010. H&r block my block The October 2010 index exceeded the October 1987 index by 22. H&r block my block 680. H&r block my block Therefore, the automobile price inflation adjustment for 2011 for passenger automobiles (other than trucks and vans) is 19. H&r block my block 69 percent (22. H&r block my block 680/115. H&r block my block 2 x 100%). H&r block my block The dollar limitations in § 280F(a) are multiplied by a factor of 0. H&r block my block 1969, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2011. H&r block my block This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2011. H&r block my block (b) Trucks and vans. H&r block my block To determine the dollar limitations for trucks and vans first placed in service during calendar year 2011, the Service uses the new truck component of the CPI instead of the new car component. H&r block my block The new truck component of the CPI was 112. H&r block my block 4 for October 1987 and 142. H&r block my block 556 for October 2010. H&r block my block The October 2010 index exceeded the October 1987 index by 30. H&r block my block 156. H&r block my block Therefore, the automobile price inflation adjustment for 2011 for trucks and vans is 26. H&r block my block 83 percent (30. H&r block my block 156/112. H&r block my block 4 x 100%). H&r block my block The dollar limitations in § 280F(a) are multiplied by a factor of 0. H&r block my block 2683, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. H&r block my block This adjustment applies to all trucks and vans that are first placed in service in calendar year 2011. H&r block my block (2) Amount of the limitation. H&r block my block Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2011. H&r block my block Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction applies. H&r block my block Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction does not apply. H&r block my block The Service intends to issue additional guidance addressing the interaction between the 100 percent additional first year depreciation deduction and § 280F(a) for the taxable years subsequent to the first taxable year. H&r block my block REV. H&r block my block PROC. H&r block my block 2011-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. H&r block my block PROC. H&r block my block 2011-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. H&r block my block PROC. H&r block my block 2011-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. H&r block my block PROC. H&r block my block 2011-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 . H&r block my block 02 Inclusions in Income of Lessees of Passenger Automobiles. H&r block my block A taxpayer must follow the procedures in § 1. H&r block my block 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2011. H&r block my block In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. H&r block my block REV. H&r block my block PROC. H&r block my block 2011-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $18,500 $19,000 3 8 11 13 16 19,000 19,500 4 9 13 15 18 19,500 20,000 4 10 15 17 20 20,000 20,500 5 11 16 19 23 20,500 21,000 5 12 18 21 25 21,000 21,500 6 13 19 24 26 21,500 22,000 6 14 21 26 29 22,000 23,000 7 16 23 29 32 23,000 24,000 8 18 27 32 37 24,000 25,000 9 20 30 36 42 25,000 26,000 10 23 33 40 46 26,000 27,000 11 25 36 44 51 27,000 28,000 12 27 40 48 55 28,000 29,000 13 29 43 52 60 29,000 30,000 14 31 47 55 65 30,000 31,000 15 34 49 60 69 31,000 32,000 16 36 53 63 73 32,000 33,000 17 38 56 68 77 33,000 34,000 18 40 60 71 82 34,000 35,000 19 42 63 75 87 35,000 36,000 20 45 66 79 91 36,000 37,000 21 47 69 83 96 37,000 38,000 22 49 73 87 100 38,000 39,000 23 51 76 91 105 39,000 40,000 24 53 80 94 110 40,000 41,000 25 56 82 99 114 41,000 42,000 26 58 86 102 119 42,000 43,000 27 60 89 107 123 43,000 44,000 28 62 93 110 128 44,000 45,000 29 64 96 114 133 45,000 46,000 30 67 98 119 137 46,000 47,000 31 69 102 122 141 47,000 48,000 32 71 105 127 145 48,000 49,000 33 73 109 130 150 49,000 50,000 34 76 111 134 155 50,000 51,000 35 78 115 138 159 51,000 52,000 36 80 118 142 164 52,000 53,000 37 82 122 146 168 53,000 54,000 38 84 125 150 173 54,000 55,000 39 87 128 153 178 55,000 56,000 40 89 131 158 182 56,000 57,000 41 91 135 161 187 57,000 58,000 42 93 138 166 191 58,000 59,000 43 95 142 169 196 59,000 60,000 44 98 144 174 200 60,000 62,000 46 101 149 179 207 62,000 64,000 48 105 156 187 216 64,000 66,000 50 109 163 195 225 66,000 68,000 52 114 169 203 234 68,000 70,000 54 118 176 211 243 70,000 72,000 56 123 182 218 253 72,000 74,000 58 127 189 226 262 74,000 76,000 60 132 195 234 270 76,000 78,000 62 136 202 242 279 78,000 80,000 64 140 209 250 288 80,000 85,000 67 148 220 264 304 85,000 90,000 72 159 237 283 327 90,000 95,000 77 170 253 303 350 95,000 100,000 82 181 269 323 372 100,000 110,000 90 198 293 352 406 110,000 120,000 100 220 326 391 452 120,000 130,000 110 242 359 430 497 130,000 140,000 120 264 392 469 543 140,000 150,000 130 286 424 509 588 150,000 160,000 140 308 457 548 633 160,000 170,000 150 330 490 587 679 170,000 180,000 160 352 523 626 724 180,000 190,000 170 374 555 666 769 190,000 200,000 180 396 588 705 815 200,000 210,000 190 418 621 744 860 210,000 220,000 200 440 654 784 904 220,000 230,000 210 462 687 823 950 230,000 240,000 220 484 719 863 995 240,000 And up 230 506 752 902 1,040 REV. H&r block my block PROC. H&r block my block 2011-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 3 7 9 12 13 19,500 20,000 3 8 11 14 15 20,000 20,500 4 9 13 15 18 20,500 21,000 4 10 15 17 20 21,000 21,500 5 11 16 20 22 21,500 22,000 5 12 18 22 24 22,000 23,000 6 14 20 24 29 23,000 24,000 7 16 24 28 32 24,000 25,000 8 18 27 32 37 25,000 26,000 9 20 31 36 41 26,000 27,000 10 23 33 40 46 27,000 28,000 11 25 37 43 51 28,000 29,000 12 27 40 48 55 29,000 30,000 13 29 43 52 60 30,000 31,000 14 31 47 56 64 31,000 32,000 15 34 49 60 69 32,000 33,000 16 36 53 63 74 33,000 34,000 17 38 56 68 78 34,000 35,000 18 40 60 71 83 35,000 36,000 19 43 62 76 87 36,000 37,000 20 45 66 79 92 37,000 38,000 21 47 69 83 97 38,000 39,000 22 49 73 87 101 39,000 40,000 23 51 76 91 105 40,000 41,000 24 54 79 95 109 41,000 42,000 25 56 82 99 114 42,000 43,000 26 58 86 103 118 43,000 44,000 27 60 89 107 123 44,000 45,000 28 62 93 110 128 45,000 46,000 29 65 95 115 132 46,000 47,000 30 67 99 118 137 47,000 48,000 31 69 102 123 141 48,000 49,000 32 71 106 126 146 49,000 50,000 33 73 109 130 151 50,000 51,000 34 76 112 134 155 51,000 52,000 35 78 115 138 160 52,000 53,000 36 80 118 143 164 53,000 54,000 37 82 122 146 169 54,000 55,000 38 84 125 150 173 55,000 56,000 39 87 128 154 177 56,000 57,000 40 89 131 158 182 57,000 58,000 41 91 135 162 186 58,000 59,000 42 93 138 166 191 59,000 60,000 43 95 142 169 196 60,000 62,000 45 99 146 175 203 62,000 64,000 47 103 153 183 212 64,000 66,000 49 107 160 191 221 66,000 68,000 51 112 166 199 229 68,000 70,000 53 116 173 206 239 70,000 72,000 55 121 179 214 248 72,000 74,000 57 125 186 222 257 74,000 76,000 59 129 192 231 266 76,000 78,000 61 134 198 239 275 78,000 80,000 63 138 205 246 285 80,000 85,000 66 146 217 260 300 85,000 90,000 71 157 233 280 322 90,000 95,000 76 168 250 299 345 95,000 100,000 81 179 266 319 368 100,000 110,000 89 196 290 348 402 110,000 120,000 99 218 323 387 447 120,000 130,000 109 240 355 427 493 130,000 140,000 119 262 388 466 538 140,000 150,000 129 284 421 505 583 150,000 160,000 139 306 454 544 629 160,000 170,000 149 328 487 583 674 170,000 180,000 159 350 519 623 719 180,000 190,000 169 372 552 662 765 190,000 200,000 179 394 585 701 810 200,000 210,000 189 416 618 740 856 210,000 220,000 199 438 651 779 901 220,000 230,000 209 460 683 819 946 230,000 240,000 219 482 716 858 992 240,000 And up 229 504 749 897 1,037 . H&r block my block 03 Revised Amounts for Passenger Automobiles Placed in Service During 2010. H&r block my block (1) Calculation of the Revised Amount. H&r block my block The revised depreciation limits provided in this section 4. H&r block my block 03 were calculated by increasing the existing limitations on the first year allowance in Rev. H&r block my block Proc. H&r block my block 2010-18 by $8,000 as provided in § 168(k)(2)(F)(i). H&r block my block (2) Amount of the Revised Limitation. H&r block my block For passenger automobiles (that are not trucks or vans) placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 7 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. H&r block my block For trucks or vans placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 8 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. H&r block my block If the § 168(k) additional first year depreciation deduction does not apply to a passenger automobile placed in service by the taxpayer in calendar year 2010, the depreciation limitations for each taxable year in Tables 1 and 2 of Rev. H&r block my block Proc. H&r block my block 2010-18 apply. H&r block my block REV. H&r block my block PROC. H&r block my block 2011-21 TABLE 7 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. H&r block my block PROC. H&r block my block 2011-21 TABLE 8 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 (3) Modification to lease inclusion amounts for 2010. H&r block my block The lease inclusion amounts in Tables 3 and 4 of Rev. H&r block my block Proc. H&r block my block 2010-18 are modified by striking the first four lines of the inclusion amounts in each table. H&r block my block Consequently, Table 3 of Rev. H&r block my block Proc. H&r block my block 2010-18 applies to passenger automobiles (other than trucks and vans) that are first leased by the taxpayer in calendar year 2010 with a fair market value over $18,500, and Table 4 of Rev. H&r block my block Proc. H&r block my block 2010-18 applies to trucks and vans that are first leased by the taxpayer in calendar year 2010 with a fair market value over $19,000. H&r block my block SECTION 5. H&r block my block EFFECTIVE DATE This revenue procedure, with the exception of section 4. H&r block my block 03, applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2011. H&r block my block Section 4. H&r block my block 03 of this revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. H&r block my block SECTION 6. H&r block my block EFFECT ON OTHER DOCUMENTS Rev. H&r block my block Proc. H&r block my block 2010-18 is amplified and modified. H&r block my block SECTION 7. H&r block my block DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. H&r block my block Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). H&r block my block For further information regarding this revenue procedure, contact Mr. H&r block my block Harvey at (202) 622-4930 (not a toll-free call). H&r block my block Prev  Up  Next   Home   More Internal Revenue Bulletins
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Disaster Assistance and Emergency Relief for Individuals and Businesses

Overview

Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area. Depending on the circumstances, the IRS may grant additional time to file returns and pay taxes. Both individuals and businesses in a federally declared disaster area can get a faster refund by claiming losses related to the disaster on the tax return for the previous year, usually by filing an amended return.

The IRS also offers audio presentations on Planning for Disaster. These presentations discuss business continuity planning, insurance coverage, recording keeping and other tips to stay in business after a major disaster.

Get the Latest Tax Relief Guidance in Disaster Situations
Recent special tax law provisions may help taxpayers recover financially from the impact of a major disaster in their location.

Preparing for Disasters
Are your home and/or business ready if a disaster strikes? Get information and suggestions on paperless recordkeeping, documenting assets and valuables, and emergency planning.

Help for Disaster Victims
This podcast provides information on what to do and who to contact if you have been affected by a disaster this year.

Help During Disasters
We know that major disasters and emergencies in your area will affect many families and businesses. While we hope you are spared any loss, we realize this may not be true for everyone, and we want to let you know how the IRS can help.

Around the Nation
This section of our Web site provides IRS news specific to local areas, primarily disaster relief or tax provisions that affect certain states.

Tax Topic 515 - Casualty, Disaster, and Theft Losses
Casualty losses can result from the destruction of or damage to your property from any sudden, unexpected, and unusual event such as a flood, hurricane, tornado, fire, earthquake or even volcanic eruption.

Disaster Assistance Self-Study
The Disaster Assistance Self-Study provides the basic information needed to assist taxpayers in a disaster. It provides the volunteer practitioner disaster representative member with information on distributing Disaster Kits, computing gains/losses as the result of a disaster, information about administrative tax relief and information about the psychological effects of a disaster on its victims.

For Individuals

FAQs for Disaster Victims
This section provides current information on disaster relief and frequently asked questions. The Hurricane Katrina FAQs are now listed separately from the general FAQs, which are applicable to any disaster.

Gulf Oil Spill: Questions and Answers
The existing law dictates whether payments received from BP for losses, damage and injuries are taxable. Refer to the Gulf Oil Spill technical questions and answers for more information.

Reconstructing Your Records
Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. Records that you need to prove your loss may have been damaged or destroyed in a casualty. While it may not be easy, reconstructing your records may be essential.

Publication 2194, Disaster Resource Guide for Individuals and Businesses (PDF)
Publication 2194 is a Disaster Losses Kit to help individuals claim casualty losses on property that was destroyed by a natural disaster. The kit contains tax forms needed to claim a casualty loss. It also answers common questions like how to extend the time you need to file, how you can receive free tax services and how to identify which disaster losses to claim.

Help for Hurricane Victims: Information on Tax Relief, Charitable Issues
The Internal Revenue Service is working to provide appropriate relief and assistance to victims of Hurricanes Katrina, Rita and Wilma.

For Businesses

Publication 2194, Disaster Resource Guide for Individuals and Businesses (PDF)
Publication 2194 is a Disaster Losses Kit to help businesses claim casualty losses on property that has been destroyed by a natural disaster. The kit contains tax forms needed to claim a casualty loss.

Crop Insurance and Crop Disaster Payments - Agriculture Tax Tips
This section offers helpful tax tips including whether crop insurance and crop disaster payments are taxable.

Disaster Planning Video Presentations:

For Tax Professionals

Disaster Relief Resource Center for Tax Professionals
Through this resource center we address many of the questions received from tax professionals. We've included information published by the IRS, along with links to IRS partners who may offer additional assistance. Many of our partners have developed Web pages that highlight the efforts they've made to help their fellow practitioners to recover and get re-established.

For Charitable Organizations

Disaster Relief - Resources for Charities and Contributors
After a disaster or in another emergency hardship situation, people may be interested in using a charitable organization to help victims. The IRS provides a number of resources to help them accomplish this goal.

Publication 3833, Disaster Relief, Providing Assistance Through Charitable Organizations (PDF)
This publication describes how members of the public can use charitable organizations to provide assistance to victims of disasters or other emergency hardship situations.

Talk With the IRS

Contact My Local Office
IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day.

Taxpayer Advocate Service
The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.

Other Government Agency Disaster Information

DisasterAssistance.gov
This is a one stop web portal that consolidates information from 17 US Government Agencies where taxpayers can apply for Small Business Administration loans through online applications, receive referral information on forms of assistance that do not have online applications, or check the progress and status of their applications online.

Federal Emergency Management Agency (FEMA)
Federal disaster aid programs provided by the Federal Emergency Management Agency (FEMA) are available to citizens affected by major disasters.

Small Business Administration (SBA)
The U. S. Small Business Administration (SBA) is responsible for providing affordable, timely and accessible financial assistance to homeowners, renters and businesses of all sizes located in a declared disaster area. Financial assistance is available in the form of low-interest, long-term loans for losses that are not fully covered by insurance or other recoveries.

READY.gov
Learn how individuals and business can prepare for and respond to all kinds of disasters and emergencies.

GovBenefits.gov
GovBenefits.gov wants to let survivors and disaster relief workers know about the many disaster relief programs available. Perhaps you have suffered damage to a home or business, lost your job, or experienced crop damage due to a natural disaster. GovBenefits.gov has a variety of national benefit and assistance programs geared toward disaster recovery

IRS Forms and Publications

Publication 547 – Casualties, Disasters and Thefts
Publication 547 explains how to treat casualties, thefts, and losses on deposits. It discusses definitions, how to figure gain or loss, how to treat reimbursements, and how to report them.

Form 1040X (PDF).

Publication 584 (PDF). Also available in HTML.

Publication 584B (PDF). Also available in HTML.

Publication 2194 (PDF).

Publication 3067 (EN/SP) (PDF).

Publication 3067 (EN/CN) (PDF)

Publication 3067 (EN/DE) (PDF)

Publication 3067 (EN/KR) (PDF)

Publication 3067 (EN/RU) (PDF)

Publication 3067 (EN/VN) (PDF)

Publication 3833 (PDF).

Page Last Reviewed or Updated: 21-Jan-2014

The H&r Block My Block

H&r block my block How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. H&r block my block By selecting the method that is best for you, you will have quick and easy access to tax help. H&r block my block Contacting your Taxpayer Advocate. H&r block my block   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. H&r block my block   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. H&r block my block While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. H&r block my block   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. H&r block my block Call the IRS at 1–800–829–1040. H&r block my block Call, write, or fax the Taxpayer Advocate office in your area. H&r block my block Call 1–800–829–4059 if you are a TTY/TDD user. H&r block my block   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. H&r block my block Free tax services. H&r block my block   To find out what services are available, get Publication 910, Guide to Free Tax Services. H&r block my block It contains a list of free tax publications and an index of tax topics. H&r block my block It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. H&r block my block Personal computer. H&r block my block With your personal computer and modem, you can access the IRS on the Internet at www. H&r block my block irs. H&r block my block gov. H&r block my block While visiting our web site, you can: Find answers to questions you may have. H&r block my block Download forms and publications or search for forms and publications by topic or keyword. H&r block my block View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. H&r block my block View Internal Revenue Bulletins published in the last few years. H&r block my block Search regulations and the Internal Revenue Code. H&r block my block Receive our electronic newsletters on hot tax issues and news. H&r block my block Get information on starting and operating a small business. H&r block my block You can also reach us with your computer using File Transfer Protocol at ftp. H&r block my block irs. H&r block my block gov. H&r block my block TaxFax Service. H&r block my block Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. H&r block my block Follow the directions from the prompts. H&r block my block When you order forms, enter the catalog number for the form you need. H&r block my block The items you request will be faxed to you. H&r block my block For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. H&r block my block Phone. H&r block my block Many services are available by phone. H&r block my block Ordering forms, instructions, and publications. H&r block my block Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. H&r block my block Asking tax questions. H&r block my block Call the IRS with your tax questions at 1–800–829–1040. H&r block my block TTY/TDD equipment. H&r block my block If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. H&r block my block TeleTax topics. H&r block my block Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. H&r block my block Evaluating the quality of our telephone services. H&r block my block To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. H&r block my block A second IRS representative sometimes monitors live telephone calls. H&r block my block That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. H&r block my block We sometimes record telephone calls to evaluate IRS assistors objectively. H&r block my block We hold these recordings no longer than one week and use them only to measure the quality of assistance. H&r block my block We value our customers' opinions. H&r block my block Throughout this year, we will be surveying our customers for their opinions on our service. H&r block my block Walk-in. H&r block my block You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block my block Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. H&r block my block Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H&r block my block Mail. H&r block my block You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. H&r block my block Find the address that applies to your part of the country. H&r block my block Western part of U. H&r block my block S. H&r block my block : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. H&r block my block S. H&r block my block : Central Area Distribution Center P. H&r block my block O. H&r block my block Box 8903 Bloomington, IL 61702–8903 Eastern part of U. H&r block my block S. H&r block my block and foreign addresses: Eastern Area Distribution Center P. H&r block my block O. H&r block my block Box 85074 Richmond, VA 23261–5074 CD-ROM. H&r block my block You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. H&r block my block Prior-year tax forms and instructions. H&r block my block Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. H&r block my block Internal Revenue Bulletins. H&r block my block The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. H&r block my block irs. H&r block my block gov. H&r block my block The first release is available in mid-December and the final release is available in late January. H&r block my block IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. H&r block my block It is available in mid-February. H&r block my block You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. H&r block my block irs. H&r block my block gov. H&r block my block Prev  Up  Next   Home   More Online Publications