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How can i file my state taxes online for free Internal Revenue Bulletin:  2013-7  February 11, 2013  Rev. How can i file my state taxes online for free Proc. How can i file my state taxes online for free 2013-16 Table of Contents SECTION 1. How can i file my state taxes online for free PURPOSE SECTION 2. How can i file my state taxes online for free BACKGROUND—HAMP AND THE HAMP PRINCIPAL REDUCTION ALTERNATIVE SECTION 3. How can i file my state taxes online for free BACKGROUND—APPLICABLE PROVISIONS OF LAW SECTION 4. How can i file my state taxes online for free FEDERAL INCOME TAX TREATMENT SECTION 5. How can i file my state taxes online for free INFORMATION-REPORTING OBLIGATIONS SECTION 6. How can i file my state taxes online for free HAMP-PRA BORROWERS’ REPORTING OF DISCHARGES OF INDEBTEDNESS UNDER HAMP-PRA SECTION 7. How can i file my state taxes online for free PENALTY RELIEF FOR 2012 SECTION 8. How can i file my state taxes online for free SCOPE AND EFFECTIVE DATE SECTION 9. How can i file my state taxes online for free DRAFTING INFORMATION SECTION 1. How can i file my state taxes online for free PURPOSE This revenue procedure provides guidance to mortgage loan holders, loan servicers, and borrowers who are participating in the Department of the Treasury’s (Treasury) and Department of Housing and Urban Development’s (HUD) Home Affordable Modification Program® (HAMP®). How can i file my state taxes online for free Under HAMP, a borrower may be eligible for principal reduction of the outstanding balance of a qualifying mortgage pursuant to the program’s Principal Reduction AlternativeSM (PRA). How can i file my state taxes online for free In appropriate cases, HAMP has been offering the PRA as part of a HAMP loan modification since the last quarter of 2010. How can i file my state taxes online for free Current plans call for HAMP to continue accepting new borrowers through the end of 2013. How can i file my state taxes online for free The Internal Revenue Service (Service) is providing this guidance to address the tax consequences for borrowers (HAMP-PRA borrowers) who are participating in the PRA and the reporting obligations for participating mortgage loan holders and servicers. How can i file my state taxes online for free SECTION 2. How can i file my state taxes online for free BACKGROUND—HAMP AND THE HAMP PRINCIPAL REDUCTION ALTERNATIVE . How can i file my state taxes online for free 01 To help distressed borrowers lower their monthly mortgage payments, Treasury and HUD established HAMP for mortgage loans that are not owned or guaranteed by the Federal National Mortgage Association (Fannie Mae) or the Federal Home Loan Mortgage Corporation (Freddie Mac). How can i file my state taxes online for free A description of the program can be found at www. How can i file my state taxes online for free makinghomeaffordable. How can i file my state taxes online for free gov. How can i file my state taxes online for free . How can i file my state taxes online for free 02 Under HAMP, a participating loan servicer, acting on behalf of the mortgage loan holder, must consider a sequence of modification steps for each eligible borrower’s mortgage loan until the borrower’s monthly payment is reduced to a monthly payment amount determined under the HAMP guidelines. How can i file my state taxes online for free These steps include a reduction in the mortgage loan’s interest rate, an extension of the mortgage loan’s term, and a reduction in the mortgage loan’s principal balance. How can i file my state taxes online for free . How can i file my state taxes online for free 03 In some cases, the unpaid principal balance of the modified mortgage loan is divided into (1) an amount that bears stated interest and that is used to calculate the borrower’s new monthly mortgage payment (the “Non-forbearance Portion”), and (2) a forbearance amount, which does not bear stated interest and on which periodic payments of stated principal are not required. How can i file my state taxes online for free The stated principal of the forbearance amount is due upon the earliest of the borrower’s transfer of the property, payoff of the balance on the Non-forbearance Portion of the mortgage loan, or maturity of the mortgage loan. How can i file my state taxes online for free However, as noted in section 2. How can i file my state taxes online for free 06 of this revenue procedure, a HAMP-PRA borrower sometimes may not have to pay all or a portion of the forbearance amount. How can i file my state taxes online for free (The forbearance amount associated with a HAMP-PRA principal reduction is called the “PRA Forbearance Amount. How can i file my state taxes online for free ”) . How can i file my state taxes online for free 04 If a mortgage loan is being considered for a HAMP modification and the amount owed on the mortgage loan is greater than 115 percent of the value of the property, then the servicer must consider whether principal reduction under PRA should be used as part of the HAMP modification. How can i file my state taxes online for free . How can i file my state taxes online for free 05 The first step toward a HAMP modification is a trial period plan, in which the borrower’s monthly mortgage payment is set at a monthly payment amount determined under the HAMP guidelines. How can i file my state taxes online for free The trial period plan effective date is the due date for the first of the reduced payments that are to be made under the trial period plan. How can i file my state taxes online for free (It is the first day of either the first or the second month after the servicer transmits the trial period notice to the borrower. How can i file my state taxes online for free ) In general, the trial period is three months, and, during this period, the borrower must satisfy certain conditions before the changes to the terms of the mortgage loan become permanent (the “Trial Period Conditions”). How can i file my state taxes online for free Specifically, depending on the borrower’s trial period payment history, the borrower’s compliance with HAMP and servicer guidelines, and his or her satisfaction of all other Trial Period Conditions, the borrower will be offered a permanent modification of the terms of the mortgage loan, including monthly mortgage payments that are lower than those under the old mortgage loan. How can i file my state taxes online for free Until the effective date of a permanent modification, the terms of the existing mortgage loan continue to apply. How can i file my state taxes online for free . How can i file my state taxes online for free 06 After the mortgage loan is permanently modified under HAMP, if the modified mortgage loan is in good standing on the first, second, or third annual anniversary of the trial period plan effective date (the “Three-year Period”), the servicer must reduce the unpaid principal balance of the mortgage loan on the respective anniversary date by one-third of the initial PRA Forbearance Amount. How can i file my state taxes online for free (The servicer allocates the entire reduction to the remaining PRA Forbearance Amount. How can i file my state taxes online for free ) In general, if a HAMP-PRA borrower’s mortgage loan is in good standing and if the HAMP-PRA borrower pays in full the Non-forbearance Portion of the mortgage loan prior to the reduction of the entire PRA Forbearance Amount, the servicer must reduce the remaining outstanding principal balance of the mortgage loan by the remaining PRA Forbearance Amount. How can i file my state taxes online for free . How can i file my state taxes online for free 07 In connection with every HAMP loan modification, the HAMP program administrator (acting on behalf of the federal government) provides incentives to the borrower, the servicer, and the investor (that is, the holder of the mortgage loan). How can i file my state taxes online for free If a HAMP loan modification includes a PRA principal reduction, the HAMP program administrator makes additional incentive payments to the investor. How can i file my state taxes online for free These additional incentives are called “PRA Investor Incentive Payments” and are generally spread over three years. How can i file my state taxes online for free The size of the PRA Investor Incentive Payments depends on the amount of principal reduced, the loan-to-value ratio at the time of the HAMP modification, and the loan’s payment history before the modification. How can i file my state taxes online for free The PRA Investor Incentive Payments range from 18 to 63 percent of the principal amounts reduced. How can i file my state taxes online for free For purposes of this revenue procedure, the excess of the initial PRA Forbearance Amount of a mortgage loan over the aggregate PRA Investor Incentive Payments scheduled to be paid with respect to that loan is called the “PRA Adjusted Forbearance Amount. How can i file my state taxes online for free ” . How can i file my state taxes online for free 08 A PRA Investor Incentive Payment is earned by the investor on each date on which the servicer reduces the unpaid principal balance of the mortgage loan by a portion of the PRA Forbearance Amount (generally, on the first three annual anniversaries of the trial period plan effective date). How can i file my state taxes online for free . How can i file my state taxes online for free 09 If a HAMP-PRA borrower’s early payment in full of the Non-forbearance Portion of the mortgage loan accelerates the reduction of the remaining PRA Forbearance Amount (described above in section 2. How can i file my state taxes online for free 06 of this revenue procedure), the remaining PRA Investor Incentive Payments from the HAMP program administrator are also accelerated. How can i file my state taxes online for free . How can i file my state taxes online for free 10 If, prior to completion of the Three-year Period, a mortgage loan ceases to be in good standing because of the HAMP-PRA borrower’s payment history, then the remaining PRA Forbearance Amount is not further reduced and is due when the HAMP-PRA borrower transfers the property, the HAMP-PRA borrower refinances, or otherwise pays off the Non-forbearance Portion of the mortgage loan, or the mortgage loan matures. How can i file my state taxes online for free SECTION 3. How can i file my state taxes online for free BACKGROUND—APPLICABLE PROVISIONS OF LAW . How can i file my state taxes online for free 01 Under § 61 of the Internal Revenue Code, except as otherwise provided in subtitle A, gross income means all income from whatever source derived, including income from discharge of indebtedness. How can i file my state taxes online for free See § 61(a)(12). How can i file my state taxes online for free . How can i file my state taxes online for free 02 Under § 1. How can i file my state taxes online for free 1001-3 of the Income Tax Regulations, if a debt instrument undergoes a significant modification, then the modification results in an exchange of the original debt instrument for the modified debt instrument. How can i file my state taxes online for free In general, an agreement to change a term of a debt instrument is a modification at the time the borrower and holder enter into the agreement, even if the change in term is not immediately effective. How can i file my state taxes online for free However, if the change is conditioned on reasonable closing conditions, a modification occurs on the closing date of the agreement. How can i file my state taxes online for free See § 1. How can i file my state taxes online for free 1001-3(c)(6). How can i file my state taxes online for free . How can i file my state taxes online for free 03 Under § 108(e)(10), in the case of a debt-for-debt exchange (including a deemed exchange under § 1. How can i file my state taxes online for free 1001-3), the borrower is treated as having satisfied the original debt instrument with an amount of money equal to the issue price of the new debt instrument. How can i file my state taxes online for free If the amount of debt satisfied in this manner exceeds that issue price, the borrower realizes discharge of indebtedness income on the exchange. How can i file my state taxes online for free See also § 1. How can i file my state taxes online for free 61-12(c). How can i file my state taxes online for free . How can i file my state taxes online for free 04 The issue price of a non-publicly traded debt instrument issued for non-publicly traded property generally reflects the amount of principal that the borrower is required to pay to the holder of the instrument. How can i file my state taxes online for free If a borrower has the ability to avoid paying certain amounts (including principal) without violating the terms of the instrument, the payment schedule for the instrument is generally determined based on an assumption that the borrower will avoid any requirement to make those payments. How can i file my state taxes online for free See, e. How can i file my state taxes online for free g. How can i file my state taxes online for free , §§ 1. How can i file my state taxes online for free 1272-1(c)(5) and 1. How can i file my state taxes online for free 1274-2(d). How can i file my state taxes online for free . How can i file my state taxes online for free 05 Under § 108(a), gross income does not include any amount that but for § 108(a) would be includible in gross income by reason of the discharge (in whole or in part) of a taxpayer’s indebtedness if (1) the indebtedness discharged is qualified principal residence indebtedness that is discharged before January 1, 2014, or (2) the discharge occurs when the taxpayer is insolvent. How can i file my state taxes online for free Section 108(a)(1)(E) and 108(a)(1)(B). How can i file my state taxes online for free (Although § 108 contains other exclusions as well, this revenue procedure focuses on these two exclusions because they are the most likely to apply to the greatest number of HAMP-PRA borrowers. How can i file my state taxes online for free ) . How can i file my state taxes online for free 06 Under §§ 108(h) and 163(h)(3)(B), qualified principal residence indebtedness is any indebtedness that is incurred by a borrower to buy, build, or substantially improve the borrower’s principal residence and is secured by that residence. How can i file my state taxes online for free . How can i file my state taxes online for free 07 Qualified principal residence indebtedness also includes a loan secured by the borrower’s principal residence that refinances qualified principal residence indebtedness, but only to the extent of the amount of the refinanced indebtedness. How can i file my state taxes online for free See §§ 108(h) and 163(h)(3)(B)(i). How can i file my state taxes online for free . How can i file my state taxes online for free 08 The maximum amount of discharged indebtedness that a borrower may exclude from gross income under the qualified principal residence indebtedness exclusion is $2,000,000 ($1,000,000 for a married individual filing a separate return). How can i file my state taxes online for free Under § 108(h)(4), if only part of the discharged indebtedness is qualified principal residence indebtedness, then the exclusion applies only to the amount of the discharged indebtedness that exceeds the amount of the loan (determined immediately before the discharge) that is not qualified principal residence indebtedness. How can i file my state taxes online for free . How can i file my state taxes online for free 09 Under § 108(a)(3), the insolvency exclusion applies to the lesser of the amount of the debt discharged or the amount by which the taxpayer is insolvent immediately before the discharge. How can i file my state taxes online for free . How can i file my state taxes online for free 10 Section 108(d)(3) provides that, for purposes of the insolvency exclusion, a taxpayer is insolvent to the extent that the taxpayer’s total liabilities exceed the fair market value of all of the taxpayer’s assets immediately before the discharge of indebtedness. How can i file my state taxes online for free Under § 108(a)(2)(C), the qualified principal residence indebtedness exclusion takes precedence over the insolvency exclusion when both exclusions apply to discharged indebtedness, unless the taxpayer elects to apply the insolvency exclusion. How can i file my state taxes online for free . How can i file my state taxes online for free 11 If an amount is excluded from gross income as a discharge of qualified principal residence indebtedness, the taxpayer must reduce the basis of the taxpayer’s principal residence. How can i file my state taxes online for free See § 108(h)(1). How can i file my state taxes online for free If a discharged amount is excluded from gross income because the taxpayer was insolvent when the discharge occurred, the taxpayer must reduce certain tax attributes (possibly including basis). How can i file my state taxes online for free See § 108(b). How can i file my state taxes online for free For further discussion of income from the discharge of indebtedness, the qualified principal residence indebtedness exclusion, the insolvency exclusion, and other exclusions from gross income that may apply, see Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals). How can i file my state taxes online for free . How can i file my state taxes online for free 12 Taxpayers who exclude any discharged amounts from gross income report both the exclusion and the resulting reduction in basis or other tax attributes on Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). How can i file my state taxes online for free See Form 982 instructions and Publication 4681. How can i file my state taxes online for free This form is to be filed with the tax return for the taxable year in which the amount is discharged but is excluded from gross income. How can i file my state taxes online for free . How can i file my state taxes online for free 13 Governmental payments made to or on behalf of individuals or other persons are included within the broad definition of gross income under § 61 unless an exception applies. How can i file my state taxes online for free See Notice 2003-18, 2003-1 C. How can i file my state taxes online for free B. How can i file my state taxes online for free 699, and Rev. How can i file my state taxes online for free Rul. How can i file my state taxes online for free 79-356, 1979-2 C. How can i file my state taxes online for free B. How can i file my state taxes online for free 28. How can i file my state taxes online for free However, if disbursements are made by a governmental unit to individuals in the interest of the general welfare (that is, are generally based on individual or family need) and the disbursements do not represent compensation for services, then the amounts disbursed are excluded from the income of the recipient (general welfare exclusion). How can i file my state taxes online for free See Rev. How can i file my state taxes online for free Rul. How can i file my state taxes online for free 2005-46, 2005-2 C. How can i file my state taxes online for free B. How can i file my state taxes online for free 120, and Rev. How can i file my state taxes online for free Rul. How can i file my state taxes online for free 75-246, 1975-1 C. How can i file my state taxes online for free B. How can i file my state taxes online for free 24. How can i file my state taxes online for free . How can i file my state taxes online for free 14 Under § 451 and § 1. How can i file my state taxes online for free 451-1(a), a taxpayer that uses the cash receipts and disbursements method of accounting includes income in gross income when the taxpayer actually or constructively receives the income. How can i file my state taxes online for free . How can i file my state taxes online for free 15 Section 6041 requires every person engaged in a trade or business (including the United States and its agencies) to (1) file an information return (Form 1099-MISC, Miscellaneous Income, is used for this purpose) for each calendar year in which the person makes, in the course of its trade or business, payments to another person of fixed or determinable income aggregating $600 or more, and (2) furnish a copy of the information return to that other person. How can i file my state taxes online for free See § 6041(a) and (d) and § 1. How can i file my state taxes online for free 6041-1(a)(1) and (b). How can i file my state taxes online for free . How can i file my state taxes online for free 16 Section 6050P requires applicable entities (including the United States and its agencies, financial entities, and any organization a significant trade or business of which is the lending of money) to (1) file an information return (Form 1099-C, Cancellation of Debt, is used for this purpose) for each calendar year in which it discharges indebtedness of another person of $600 or more, and (2) furnish a copy of the information return to that other person. How can i file my state taxes online for free See § 6050P(a)-(c) and §§ 1. How can i file my state taxes online for free 6050P-1(a) and 1. How can i file my state taxes online for free 6050P-2(a) and (d). How can i file my state taxes online for free . How can i file my state taxes online for free 17 Section 6721 imposes penalties with respect to information returns required to be filed with the Service. How can i file my state taxes online for free These penalties apply in the case of a failure to timely file an information return, a failure to include all required information on the return, or the inclusion of incorrect information on the return. How can i file my state taxes online for free Section 6724(d)(1) includes Forms 1099-MISC and 1099-C in the term “information return. How can i file my state taxes online for free ” . How can i file my state taxes online for free 18 Section 6722 imposes penalties with respect to payee statements required to be furnished to payees. How can i file my state taxes online for free These penalties apply in the case of a failure to timely furnish a payee statement, a failure to include all required information on the statement, or the inclusion of incorrect information on the payee statement. How can i file my state taxes online for free Section 6724(d)(2) includes in the term “payee statement” copies of Forms 1099-MISC and 1099-C that are required to be furnished to taxpayers. How can i file my state taxes online for free SECTION 4. How can i file my state taxes online for free FEDERAL INCOME TAX TREATMENT . How can i file my state taxes online for free 01 Because a HAMP modification with a PRA principal reduction is a significant modification, it results in a deemed debt-for-debt exchange in which the HAMP-PRA borrower satisfies the old mortgage loan by issuing a new one. How can i file my state taxes online for free See § 1. How can i file my state taxes online for free 1001-3. How can i file my state taxes online for free At the time of the modification, therefore, under § 108 and this revenue procedure, the HAMP-PRA borrower realizes discharge of indebtedness income equal to any excess of the adjusted issue price of the old mortgage loan (which was satisfied in the deemed exchange) over the issue price of the new (post-modification) mortgage loan. How can i file my state taxes online for free See also § 61(a)(12) and § 1. How can i file my state taxes online for free 61-12(c). How can i file my state taxes online for free . How can i file my state taxes online for free 02 A HAMP-PRA borrower has the ability to avoid payment of the PRA Adjusted Forbearance Amount. How can i file my state taxes online for free Because the HAMP-PRA borrower has this ability, that amount should not be taken into account in determining the issue price of the new mortgage loan. How can i file my state taxes online for free Because the issue price of the new mortgage loan does not include the PRA Adjusted Forbearance Amount, the PRA Adjusted Forbearance Amount contributes to the excess of the adjusted issue price of the old mortgage loan (which was satisfied in the deemed exchange) over the issue price of the new mortgage loan. How can i file my state taxes online for free . How can i file my state taxes online for free 03 On the other hand, the investor has not given up its right to receive the remainder of the PRA Forbearance Amount, because the HAMP program administrator is expected to make those payments on the HAMP-PRA borrower’s behalf by making the PRA Investor Incentive Payments. How can i file my state taxes online for free Because the remainder of the PRA Forbearance Amount is payable in this manner, that remainder is included in the issue price of the new mortgage loan. How can i file my state taxes online for free . How can i file my state taxes online for free 04 The Trial Period Conditions are reasonable closing conditions that must be satisfied before the changes to the terms of the mortgage loan become permanent. How can i file my state taxes online for free Therefore, for purposes of § 1. How can i file my state taxes online for free 1001-3, the date of the modification is the date of the permanent modification. How can i file my state taxes online for free . How can i file my state taxes online for free 05 Unless an exclusion applies, the HAMP-PRA borrower includes in gross income the discharge of indebtedness income described in section 4. How can i file my state taxes online for free 01 of this revenue procedure for the taxable year in which the permanent modification occurs. How can i file my state taxes online for free Under certain conditions, however, section 6 of this revenue procedure permits a borrower to report the discharge of indebtedness under HAMP-PRA over the Three-year Period. How can i file my state taxes online for free The qualified principal residence indebtedness exclusion under § 108(a)(1)(E) and the insolvency exclusion under § 108(a)(1)(B) are two exclusions that may apply to the discharge. How can i file my state taxes online for free . How can i file my state taxes online for free 06 The PRA Investor Incentive Payment is treated as a payment on the mortgage loan by the HAMP program administrator on behalf of the HAMP-PRA borrower. How can i file my state taxes online for free . How can i file my state taxes online for free 07 To the extent that the HAMP-PRA borrower uses the property as the HAMP-PRA borrower’s principal residence or the property is occupied by the HAMP-PRA borrower’s legal dependent, parent, or grandparent without rent being charged or collected, the HAMP-PRA borrower excludes from his or her gross income under the general welfare exclusion the PRA Investor Incentive Payments that the HAMP program administrator makes to the investor in the mortgage loan. How can i file my state taxes online for free This is consistent with Rev. How can i file my state taxes online for free Rul. How can i file my state taxes online for free 2009-19, 2009-28 I. How can i file my state taxes online for free R. How can i file my state taxes online for free B. How can i file my state taxes online for free 111, which addressed the treatment of Pay-for-Performance Success Payments. How can i file my state taxes online for free . How can i file my state taxes online for free 08 To the extent that the HAMP-PRA borrower uses the property as a rental property or holds the property vacant and available for rent, the HAMP-PRA borrower includes PRA Investor Incentive Payments in gross income. How can i file my state taxes online for free If the HAMP-PRA borrower uses the cash receipts and disbursements method of accounting, then the HAMP-PRA borrower includes a PRA Investor Incentive Payment in gross income in the taxable year in which it is applied as a payment on the HAMP-PRA borrower’s mortgage loan. How can i file my state taxes online for free . How can i file my state taxes online for free 09 As described in section 2. How can i file my state taxes online for free 09 of this revenue procedure, if a HAMP-PRA borrower pays in full the Non-forbearance Portion of the mortgage loan while the loan is in good standing and prior to completion of the Three-year Period, that payment accelerates both the reduction in the remaining PRA Forbearance Amount and the PRA Investor Incentive Payments from the HAMP program administrator. How can i file my state taxes online for free To the extent that the HAMP-PRA borrower is described in section 4. How can i file my state taxes online for free 07 of this revenue procedure, the HAMP-PRA borrower excludes from his or her gross income under the general welfare exclusion the accelerated PRA Investor Incentive Payments. How can i file my state taxes online for free To the extent that the HAMP-PRA borrower is described in section 4. How can i file my state taxes online for free 08 of this revenue procedure, the HAMP-PRA borrower includes in income in the year of the acceleration the remaining amount of the PRA Investor Incentive Payment. How can i file my state taxes online for free SECTION 5. How can i file my state taxes online for free INFORMATION-REPORTING OBLIGATIONS . How can i file my state taxes online for free 01 Under § 6050P, the investor is required to file a Form 1099-C with respect to a borrower who realizes discharge of indebtedness of $600 or more. How can i file my state taxes online for free A copy of this form is required to be furnished to the borrower. How can i file my state taxes online for free . How can i file my state taxes online for free 02 As stated in sections 4. How can i file my state taxes online for free 01 and 4. How can i file my state taxes online for free 04 of this revenue procedure, the HAMP-PRA discharge of indebtedness is realized at the time of the permanent modification of the mortgage loan. How can i file my state taxes online for free . How can i file my state taxes online for free 03 An investor is an applicable entity that is required under § 1. How can i file my state taxes online for free 6050P-1 and this revenue procedure to issue a Form 1099-C for discharge of indebtedness. How can i file my state taxes online for free Under § 1. How can i file my state taxes online for free 6050P-1(b)(2)(F), the permanent modification of a mortgage loan is an identifiable event. How can i file my state taxes online for free Identifiable events determine when Forms 1099-C have to be issued. How can i file my state taxes online for free Thus, the Form 1099-C is issued for the calendar year in which the permanent mortgage loan modification occurs. How can i file my state taxes online for free This rule under § 1. How can i file my state taxes online for free 6050P-1(b)(2)(F) applies even if, under section 6 of this revenue procedure, the HAMP-PRA borrower chooses to treat the HAMP-PRA discharge as being realized at the times when the unpaid principal balance of the new mortgage loan is reduced. How can i file my state taxes online for free . How can i file my state taxes online for free 04 The investor (or the loan servicer acting on behalf of the investor) reports the full amount of the discharge on the Form 1099-C regardless of whether some or all of the amount is excludible from income under the qualified principal residence indebtedness exclusion, the insolvency exclusion, or any other exclusion that may apply. How can i file my state taxes online for free That discharged amount will generally be the PRA Adjusted Forbearance Amount (which does not include the amounts expected to be satisfied by PRA Investor Incentive Payments). How can i file my state taxes online for free . How can i file my state taxes online for free 05 To the extent that PRA Investor Incentive Payments are made on behalf of a HAMP-PRA borrower who is described in section 4. How can i file my state taxes online for free 07 of this revenue procedure, the PRA Investor Incentive Payments are excluded from the gross income of the HAMP-PRA borrower, and thus they are not fixed or determinable income to the HAMP-PRA borrower. How can i file my state taxes online for free Under § 6041, these payments are not subject to information reporting. How can i file my state taxes online for free See Notice 2011-14, 2011-11 I. How can i file my state taxes online for free R. How can i file my state taxes online for free B. How can i file my state taxes online for free 544, 546. How can i file my state taxes online for free . How can i file my state taxes online for free 06 To the extent that PRA Investor Incentive Payments are made on behalf of a HAMP-PRA borrower who is described in section 4. How can i file my state taxes online for free 08 of this revenue procedure, the PRA Investor Incentive Payments are includible in gross income as fixed or determinable income in the taxable year required by the HAMP-PRA borrower’s method of accounting. How can i file my state taxes online for free The payment is subject to the information reporting requirements of § 6041, as described in section 3. How can i file my state taxes online for free 15 of this revenue procedure. How can i file my state taxes online for free Accordingly, the HAMP program administrator is required to issue a Form 1099-MISC reporting the PRA Investor Incentive Payment. How can i file my state taxes online for free SECTION 6. How can i file my state taxes online for free HAMP-PRA BORROWERS’ REPORTING OF DISCHARGES OF INDEBTEDNESS UNDER HAMP-PRA . How can i file my state taxes online for free 01 In general. How can i file my state taxes online for free The HAMP-PRA program began in the last quarter of 2010, and since that time there has been uncertainty about whether the amount of the discharge of indebtedness should be reported in the year of the permanent modification or over the Three-year Period (when the unpaid principal balance on the new mortgage loan is reduced). How can i file my state taxes online for free As a result, some HAMP-PRA borrowers have been reporting the discharge of indebtedness under HAMP-PRA over the Three-year Period. How can i file my state taxes online for free Given the temporary nature of the program and the issuance of this guidance after participation in the program has begun, in the interests of equitable and sound tax administration, HAMP-PRA borrowers may report discharges of indebtedness under HAMP-PRA under the rules in this section 6. How can i file my state taxes online for free A HAMP-PRA borrower may choose to report discharges of indebtedness under HAMP-PRA pursuant to the rules in this section 6 only if the borrower applies the same borrower option under section 6. How can i file my state taxes online for free 02 of this revenue procedure consistently to the taxable year of the permanent modification and to all subsequent taxable years. How can i file my state taxes online for free Thus, a HAMP-PRA borrower may not choose a borrower option under section 6. How can i file my state taxes online for free 02 of this revenue procedure if a statute of limitations has expired for any of the taxable years that are necessary for consistent application of that option. How can i file my state taxes online for free . How can i file my state taxes online for free 02 HAMP-PRA borrower options. How can i file my state taxes online for free A HAMP-PRA borrower may treat the HAMP-PRA discharge as being realized in either of the following ways— (1) One hundred percent of the PRA Adjusted Forbearance Amount at the time of the permanent modification; or (2) One third of the PRA Adjusted Forbearance Amount on each of the first three annual anniversaries of the trial period plan effective date (described in section 2. How can i file my state taxes online for free 06 of this revenue procedure), when, as required by the terms of the new mortgage loan, the servicer reduces the unpaid principal balance of the new mortgage loan. How can i file my state taxes online for free If some or all of the reduction in the unpaid principal balance is accelerated (as described in section 2. How can i file my state taxes online for free 06 of this revenue procedure) because the HAMP-PRA borrower prepays the Non-forbearance Portion of the mortgage loan, then the HAMP-PRA discharge represented by the amount of the reduction that was accelerated is treated as being realized at the time of the accelerated reduction. How can i file my state taxes online for free . How can i file my state taxes online for free 03 HAMP-PRA borrowers who choose to realize the HAMP-PRA discharge at the time of the permanent modification. How can i file my state taxes online for free (1) If a HAMP-PRA borrower chooses to treat the HAMP-PRA discharge as being realized at the time of the permanent modification, then for the taxable year in which the permanent modification occurs, the HAMP-PRA borrower reports on Form 982 the amount, if any, of the discharge that is excluded from gross income and includes in gross income any remaining discharge. How can i file my state taxes online for free (2) If a HAMP-PRA borrower’s mortgage loan was permanently modified under HAMP in 2010 or 2011, and if the borrower was reporting the discharge of indebtedness using the method described in section 6. How can i file my state taxes online for free 02(2) of this revenue procedure, then the borrower may change to reporting the discharge of indebtedness using the method described in section 6. How can i file my state taxes online for free 02(1) of this revenue procedure by filing a 2012 Form 982 with the borrower’s timely filed (with extensions) 2012 income tax return. How can i file my state taxes online for free This section 6. How can i file my state taxes online for free 03(2) applies only if the change to reporting the discharge using the method described in section 6. How can i file my state taxes online for free 02(1) of this revenue procedure does not change the borrower’s federal income tax liability (including any change in federal income tax liability due to a change in basis or tax attributes (under § 108(h)(1) or § 108(b))) for any taxable year prior to the borrower’s 2012 taxable year. How can i file my state taxes online for free To make this change, the borrower must— (i) Compute the amount of discharge of indebtedness that would be included in income under § 61(a)(12) or excluded from gross income under § 108, basing the computation of the discharge on the facts as of the year of the permanent modification; and (ii) Report on a 2012 Form 982 the reduction in basis or tax attributes (under § 108(h)(1) or § 108(b)) due to the permanent modification that the borrower would have reported on the Form 982 for the taxable year of the permanent modification, minus any reductions due to the permanent modification that the borrower actually reported on Forms 982 for taxable years prior to 2012. How can i file my state taxes online for free (3) Example. How can i file my state taxes online for free The following example illustrates the application of section 6. How can i file my state taxes online for free 03(2) of this revenue procedure. How can i file my state taxes online for free In 2010, B’s basis in B’s principal residence was $330,000. How can i file my state taxes online for free In 2010, B’s mortgage loan on the principal residence is permanently modified under HAMP-PRA. How can i file my state taxes online for free B realized $30,000 of cancellation of indebtedness from the permanent modification, all of which qualifies for the exclusion from income for qualified principal residence indebtedness under § 108(a)(1)(E). How can i file my state taxes online for free The trial period plan effective date also fell in 2010. How can i file my state taxes online for free B’s federal income tax return for 2010 was consistent with B’s reporting this discharge of indebtedness using the method described in section 6. How can i file my state taxes online for free 02(2) of this revenue procedure. How can i file my state taxes online for free That is, B’s 2010 return did not include income from discharge of indebtedness under HAMP-PRA, nor did the return contain a Form 982 reporting exclusion of any such discharge of indebtedness. How can i file my state taxes online for free The next year, B reported on line 10(b) of the 2011 Form 982 that B filed with B’s 2011 federal income tax return a $10,000 reduction in basis in the principal residence. How can i file my state taxes online for free For 2012, B chooses to change to reporting the discharge of indebtedness using the method described in section 6. How can i file my state taxes online for free 02(1) of this revenue procedure. How can i file my state taxes online for free Thus, B files a 2012 Form 982 with B’s timely filed (including extensions) 2012 federal income tax return, and on line 10(b) of that form, B reports a $20,000 basis reduction in the principal residence ($30,000 basis reduction that B would have excluded from income in 2010 using the method described in section 6. How can i file my state taxes online for free 02(1) of this revenue procedure, minus the $10,000 basis reduction that B reported on B’s 2011 Form 982). How can i file my state taxes online for free (4) If a HAMP-PRA borrower reports the entire HAMP-PRA discharge using the method described in section 6. How can i file my state taxes online for free 02(1) of this revenue procedure, and if that HAMP-PRA borrower’s mortgage loan ceases to be in good standing during the Three-year Period as described in section 2. How can i file my state taxes online for free 10 of this revenue procedure, then some or all of the anticipated reductions in the PRA Adjusted Forbearance Amount will not take place. How can i file my state taxes online for free Because the amount of these anticipated reductions was not included in determining the issue price of the new mortgage loan that, pursuant to § 1. How can i file my state taxes online for free 1001-3, the HAMP-PRA borrower is deemed to issue in satisfaction of the old mortgage loan, the issue price of the new mortgage loan was understated. How can i file my state taxes online for free Under these circumstances, the discharge of indebtedness income determined as of the date of the permanent modification will have been overstated. How can i file my state taxes online for free (5) The Service will not challenge a HAMP-PRA borrower who is described in section 6. How can i file my state taxes online for free 03(4) of this revenue procedure and who takes the following corrective measures: (i) If a HAMP-PRA borrower included any of the discharge of indebtedness in gross income, the HAMP-PRA borrower may file an amended return that does not include the amount of the discharge of indebtedness that was previously reported as gross income but that, because of the HAMP-PRA borrower’s failure to keep the new mortgage loan in good standing, was not ultimately discharged. How can i file my state taxes online for free The amended return should be for the taxable year in which the income was included (that is, the year of the permanent modification), provided the applicable statute of limitations remains open for that taxable year. How can i file my state taxes online for free (ii) If the HAMP-PRA borrower did not include any of the discharge of indebtedness in gross income (that is, if the HAMP-PRA borrower excluded all of it), the HAMP-PRA borrower may file a new Form 982 that the Service will treat as superseding the earlier Form 982. How can i file my state taxes online for free The new Form 982 will reflect the revised reduction in basis or in tax attributes (under § 108(h)(1) or § 108(b)). How can i file my state taxes online for free The new Form 982 should be the Form 982 for the year of the permanent modification and should be filed with the return for the taxable year in which the HAMP-PRA borrower’s mortgage loan ceased to be in good standing. How can i file my state taxes online for free . How can i file my state taxes online for free 04 HAMP-PRA borrowers who choose to treat the HAMP-PRA discharge as being realized on the dates on which the unpaid principal balance of the mortgage loan is reduced. How can i file my state taxes online for free (1) If a HAMP-PRA borrower chooses to realize the HAMP-PRA discharge at the times that the unpaid principal balance on the new mortgage loan is reduced, instead of at the time of the permanent modification, then the HAMP-PRA borrower’s federal income tax returns for the taxable year that contains the permanent modification and for the subsequent taxable years must not treat any of the discharge as being realized at the time of the permanent modification and must treat the entire HAMP-PRA discharge as being realized in the amounts—and at the times—of the reductions in the unpaid principal balance. How can i file my state taxes online for free Except as described in the last sentence of this paragraph, therefore, the income tax return for the year of the permanent modification must include no gross income from—nor report on Form 982 an exclusion of—any amount of the HAMP-PRA discharge. How can i file my state taxes online for free Instead, the HAMP-PRA discharge is included in gross income (or is reported on Form 982 as excluded from gross income) in the subsequent years in which the unpaid principal balance is reduced. How can i file my state taxes online for free If the first such reduction occurs in the year of the permanent modification, however, then the amount of any such reduction is reflected as an inclusion or exclusion on the federal income tax return for that year. How can i file my state taxes online for free (2) A HAMP-PRA borrower who has been using the method described in section 6. How can i file my state taxes online for free 02(1) of this revenue procedure may change to the method described in section 6. How can i file my state taxes online for free 02(2) but must comply with the consistency and open-year requirements described in section 6. How can i file my state taxes online for free 01 of this revenue procedure. How can i file my state taxes online for free SECTION 7. How can i file my state taxes online for free PENALTY RELIEF FOR 2012 . How can i file my state taxes online for free 01 The Service will not assert penalties under § 6721 or § 6722 against an investor for failing to timely file and furnish a 2012 Form 1099-C as required by section 5. How can i file my state taxes online for free 03 through 5. How can i file my state taxes online for free 04 and section 8. How can i file my state taxes online for free 02 of this revenue procedure with respect to discharge of indebtedness resulting from HAMP-PRA permanent modifications that take place during calendar year 2012 if the following requirements are satisfied: (1) Not later than February 28, 2013, a statement is sent to the HAMP-PRA borrower containing the following: (a) The HAMP-PRA borrower’s name, address, and taxpayer identification number; and (b) The date and amount of the discharge of indebtedness (as described in sections 4. How can i file my state taxes online for free 01 through 4. How can i file my state taxes online for free 04 of this revenue procedure) that is required to be reported for 2012. How can i file my state taxes online for free (2) Not later than March 28, 2013, a statement is sent to the Service. How can i file my state taxes online for free It must be in the form of a single statement that separately lists for each HAMP-PRA borrower the information specified in section 7. How can i file my state taxes online for free 01(1) of this revenue procedure. How can i file my state taxes online for free The statement should be sent to the Service at the following address: Internal Revenue Service Center Stop 6728AUSC Austin, TX 73301 . How can i file my state taxes online for free 02 The Service will not assert penalties under § 6721 or § 6722 with respect to any Forms 1099-MISC for 2012 that sections 5. How can i file my state taxes online for free 06 and 8. How can i file my state taxes online for free 02 of this revenue procedure require to be filed with the Service and furnished to taxpayers. How can i file my state taxes online for free . How can i file my state taxes online for free 03 Section 8. How can i file my state taxes online for free 03 and 8. How can i file my state taxes online for free 04 of this revenue procedure, below, describes penalty relief regarding Forms 1099-C and 1099-MISC for 2010 and 2011. How can i file my state taxes online for free SECTION 8. How can i file my state taxes online for free SCOPE AND EFFECTIVE DATE . How can i file my state taxes online for free 01 This revenue procedure applies to all borrowers, investors, and servicers who participate, or have participated, in the HAMP-PRA, regardless of when the permanent modification occurs. How can i file my state taxes online for free . How can i file my state taxes online for free 02 Section 5 of this revenue procedure is effective for Forms 1099-C and 1099-MISC due or filed after January 24, 2013. How can i file my state taxes online for free . How can i file my state taxes online for free 03 Because of the effective date in section 8. How can i file my state taxes online for free 02 of this revenue procedure, an investor is not subject to penalties under § 6721 or § 6722 on the grounds that the investor failed to timely file and furnish a 2010 or 2011 Form 1099-C as described in section 5. How can i file my state taxes online for free 03 through 5. How can i file my state taxes online for free 04 of this revenue procedure (or on the grounds that the investor filed or furnished a 2010 or 2011 Form 1099-C that is inconsistent with section 5. How can i file my state taxes online for free 03 through 5. How can i file my state taxes online for free 04 of this revenue procedure), provided that the investor demonstrates a good faith attempt to comply with the requirements of § 6050P and that the failure was not due to willful neglect. How can i file my state taxes online for free . How can i file my state taxes online for free 04 Because of the effective date in section 8. How can i file my state taxes online for free 02 of this revenue procedure, the Service will not assert penalties under § 6721 or § 6722 on the grounds of a failure to timely file and furnish a 2010 or 2011 Form 1099-MISC, as described in section 5. How can i file my state taxes online for free 06 of this revenue procedure. How can i file my state taxes online for free SECTION 9. How can i file my state taxes online for free DRAFTING INFORMATION The principal authors of this revenue procedure are Ronald J. How can i file my state taxes online for free Goldstein of the Office of Chief Counsel (Procedure and Administration); Shareen S. How can i file my state taxes online for free Pflanz and Sheldon A. How can i file my state taxes online for free Iskow of the Office of Chief Counsel (Income Tax and Accounting); and Andrea M. How can i file my state taxes online for free Hoffenson of the Office of Chief Counsel (Financial Institutions and Products). How can i file my state taxes online for free For further information regarding this revenue procedure, contact Procedure and Administration branch 1 at (202) 622-4910, Income Tax and Accounting branch 4 at (202) 622-4920, or Financial Institutions and Products branch 1 at (202) 622-3920 (not toll-free calls). How can i file my state taxes online for free Prev  Up  Next   Home   More Internal Revenue Bulletins
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Contact My Local Office in Arizona

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*
Bullhead City 2580 Hwy. 95
Bullhead City,
AZ 86442

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(877) 647-0788
Flagstaff 1633 S. Plaza Way
Flagstaff, AZ 86001

This Office is Temporarily Closed

 

(928) 214-3303
Flagstaff/remote Taxpayer
Assistance available
at United Way of
Northern Arizona
1515 E. Cedar Ave.
Suite D-1
Flagstaff, AZ 86004

Monday-Friday - 9:00 a.m.-4:00 p.m.

 

Virtual Services Provided

(928) 214-3303
Glendale 7350 W Camino
San Xavier
Glendale AZ 85308 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(623) 643-0399 
Lake Havasu City  60 Acoma Blvd.
Lake Havasu City,
AZ 86403
**Effective 3/2/2012 - This office will be closed until further notice** (928) 453-2670 
Lake Havasu City/remote
Taxpayer Assistance
available at Lake Havasu
City Interagency Council
1940 Mesquite Ave.
Lake Havasu City,
AZ 86403

Monday-Friday - 9:30 a.m.-4:00 p.m.

 

Virtual Services Provided

(623) 453-2670
Mesa 1818 E. Southern Ave.Mesa, AZ 85204

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(480) 503-7355 
Phoenix   4041 N Central Ave.
Phoenix, AZ 85012  

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(602) 636-9199 
Prescott/
remote Taxpayer Assistance
available at Prescott
Catholic Charities
434 W. Gurley St.
Prescott, AZ 86301

Monday-Friday - 8:30 a.m.-4:00 p.m.

 

 Virtual Services Provided

(928) 445-5922
Tucson  300 W. Congress
Tucson, AZ 85701 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(520) 205-5008 
Yuma 

2285 S. 4th Ave.
Yuma, AZ 85364 

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

 

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

 

Services Provided

(928) 726-9530 

* 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 602-636-9500 in the Phoenix metropolitan area 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
4041 N. Central Ave., MS 4040PHX
Phoenix, AZ 85012

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 How Can I File My State Taxes Online For Free

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Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). How can i file my state taxes online for free Cash discount, Cash discounts. How can i file my state taxes online for free , Cash discounts. How can i file my state taxes online for free Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. How can i file my state taxes online for free Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. How can i file my state taxes online for free Claim for refund, Refunds. How can i file my state taxes online for free Collection of tax, Collections. How can i file my state taxes online for free Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. How can i file my state taxes online for free Condemned property, Condemned property. How can i file my state taxes online for free Consignments, Consignments. How can i file my state taxes online for free Construction allowances, Construction allowances. How can i file my state taxes online for free Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). How can i file my state taxes online for free Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). How can i file my state taxes online for free Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). How can i file my state taxes online for free Disabled access, Disabled access credit (Form 8826). How can i file my state taxes online for free Distilled spirits, Distilled spirits credit (Form 8906). How can i file my state taxes online for free Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). 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How can i file my state taxes online for free Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). How can i file my state taxes online for free Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). How can i file my state taxes online for free Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). How can i file my state taxes online for free Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). How can i file my state taxes online for free Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). How can i file my state taxes online for free Work opportunity, Work opportunity credit (Form 5884). How can i file my state taxes online for free D Damages, Damages. How can i file my state taxes online for free Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. How can i file my state taxes online for free Refund offset against, Offset against debts. How can i file my state taxes online for free Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. How can i file my state taxes online for free Business bad debt, Business bad debt. How can i file my state taxes online for free Calendar tax year, Calendar tax year. How can i file my state taxes online for free Cash discount, Cash discounts. How can i file my state taxes online for free , Cash discounts. How can i file my state taxes online for free Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. How can i file my state taxes online for free Entertainment expenses, Entertainment expenses. How can i file my state taxes online for free Fair market value, Fair market value. How can i file my state taxes online for free Fiscal tax year, Fiscal tax year. How can i file my state taxes online for free Fringe benefit, Fringe benefits. How can i file my state taxes online for free Local transportation expenses, Local transportation expenses. How can i file my state taxes online for free Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. How can i file my state taxes online for free Ordinary expense, Introduction Principal place of business, Principal place of business. How can i file my state taxes online for free Qualified long-term real property, Qualified long-term real property. 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How can i file my state taxes online for free , Real estate agent or direct seller. How can i file my state taxes online for free Disabled access credit, Disabled access credit (Form 8826). How can i file my state taxes online for free Disposition of property Business property, Introduction Installment sale, Installment sales. How can i file my state taxes online for free , Installment sales. How can i file my state taxes online for free Like-kind exchange, Like-kind exchanges. How can i file my state taxes online for free , Like-kind exchanges. How can i file my state taxes online for free , Exchange of like-kind property. How can i file my state taxes online for free Nontaxable exchange, Nontaxable exchanges. How can i file my state taxes online for free Sale of a business, Sale of a business. How can i file my state taxes online for free Distilled spirits credit, Distilled spirits credit (Form 8906). How can i file my state taxes online for free Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. How can i file my state taxes online for free Drawing account, Merchandise withdrawn from sale. How can i file my state taxes online for free Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. How can i file my state taxes online for free EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. How can i file my state taxes online for free Employee benefit programs, Fringe benefits. How can i file my state taxes online for free Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). How can i file my state taxes online for free Employment taxes About, Employment Taxes Deduction for, Employment taxes. How can i file my state taxes online for free Entertainment expenses, Entertainment expenses. How can i file my state taxes online for free (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. How can i file my state taxes online for free Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). How can i file my state taxes online for free Excise taxes About, Excise Taxes Deduction for, Excise taxes. How can i file my state taxes online for free Executor, Executor or administrator. How can i file my state taxes online for free Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. How can i file my state taxes online for free Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. How can i file my state taxes online for free , Fishing crew member. How can i file my state taxes online for free Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. How can i file my state taxes online for free 1099-B (barter), Information returns. How can i file my state taxes online for free 1099-MISC (miscellaneous), Form 1099-MISC. How can i file my state taxes online for free , Information returns. How can i file my state taxes online for free 1128 (change tax year), Change in tax year. How can i file my state taxes online for free 2210 (underpayment of estimated tax), Penalty for underpayment of tax. How can i file my state taxes online for free 2290 (excise tax for heavy trucks), Form 2290. How can i file my state taxes online for free 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). How can i file my state taxes online for free 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. How can i file my state taxes online for free 4684 (casualty and theft), Casualties and thefts. How can i file my state taxes online for free 4797 (sale of business property), Dispositions of business property and depreciable property. How can i file my state taxes online for free , Condemned property. How can i file my state taxes online for free , Listed property. How can i file my state taxes online for free 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). How can i file my state taxes online for free 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. How can i file my state taxes online for free 720 (excise tax return), Form 720. How can i file my state taxes online for free 8300 (cash payments over $10,000), Form 8300. How can i file my state taxes online for free 8586 (low-income housing), Low-income housing credit (Form 8586). How can i file my state taxes online for free 8594 (asset acquisition), Sale of a business. How can i file my state taxes online for free 8820 (orphan drug credit), Orphan drug credit (Form 8820). How can i file my state taxes online for free 8824 (like-kind exchange), Like-kind exchanges. How can i file my state taxes online for free , Like-kind exchanges. How can i file my state taxes online for free 8826 (disabled access credit), Disabled access credit (Form 8826). How can i file my state taxes online for free 8829 (business in home), Deduction limit. How can i file my state taxes online for free 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). How can i file my state taxes online for free 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). How can i file my state taxes online for free 8857 (innocent spouse), Innocent spouse relief. How can i file my state taxes online for free 8874 (new markets credit), New markets credit (Form 8874). How can i file my state taxes online for free 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). How can i file my state taxes online for free 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). How can i file my state taxes online for free 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). How can i file my state taxes online for free 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). How can i file my state taxes online for free 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). How can i file my state taxes online for free 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). How can i file my state taxes online for free , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). How can i file my state taxes online for free 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). How can i file my state taxes online for free 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). How can i file my state taxes online for free 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). How can i file my state taxes online for free 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. How can i file my state taxes online for free SS-4 (application for EIN), Employer identification number (EIN). How can i file my state taxes online for free SS-5 (application for SSN), Social security number (SSN). How can i file my state taxes online for free W-2 (report wages), Form W-2. How can i file my state taxes online for free W-4 (employee withholding), Employee. How can i file my state taxes online for free W-7 (application for ITIN), Individual taxpayer identification number (ITIN). How can i file my state taxes online for free W-9 (request for TIN), Other payee. How can i file my state taxes online for free Fringe benefits, Fringe benefits. How can i file my state taxes online for free Fuel taxes, Fuel taxes. How can i file my state taxes online for free G Gains and losses, Gains and losses. How can i file my state taxes online for free General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. How can i file my state taxes online for free Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. How can i file my state taxes online for free Husband and wife business, Business owned and operated by spouses. How can i file my state taxes online for free I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. How can i file my state taxes online for free Gains and losses, Gains and losses. How can i file my state taxes online for free Kickbacks, Kickbacks. How can i file my state taxes online for free Kinds of income, Kinds of Income Lost income payments, Lost income payments. How can i file my state taxes online for free Other, Other Income Paid to a third party, Income paid to a third party. How can i file my state taxes online for free Personal property rent, Personal Property Rents Promissory notes, Promissory notes. How can i file my state taxes online for free Recapture of depreciation, Recapture of depreciation. How can i file my state taxes online for free Recovery of items previously deducted, Recovery of items previously deducted. How can i file my state taxes online for free Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. How can i file my state taxes online for free Income tax About, Income Tax Deduction for, Income taxes. How can i file my state taxes online for free How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. How can i file my state taxes online for free Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. How can i file my state taxes online for free , Employment Taxes, Sole proprietor or independent contractor. How can i file my state taxes online for free Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). How can i file my state taxes online for free Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. How can i file my state taxes online for free Installment sales, Installment sales. How can i file my state taxes online for free Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. How can i file my state taxes online for free Prepayment, Prepayment. How can i file my state taxes online for free Proceeds, Insurance proceeds. How can i file my state taxes online for free Self-employed health, Self-employed health insurance deduction. How can i file my state taxes online for free Insurance agent Former, Insurance agent, former. How can i file my state taxes online for free Retired, Insurance agent, retired. How can i file my state taxes online for free Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). How can i file my state taxes online for free K Kickbacks, Kickbacks. How can i file my state taxes online for free , Expenses You Cannot Deduct L Lease bonus, Lease bonus. How can i file my state taxes online for free Lease cancellation payments, Lease cancellation payments. How can i file my state taxes online for free Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. How can i file my state taxes online for free , Exchange of like-kind property. How can i file my state taxes online for free Limited liability company, Limited liability company (LLC). How can i file my state taxes online for free Listed property, Listed property. How can i file my state taxes online for free Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. How can i file my state taxes online for free Lodging, Meals and lodging. How can i file my state taxes online for free Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. How can i file my state taxes online for free Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). How can i file my state taxes online for free Low-income housing credit, Low-income housing credit (Form 8586). How can i file my state taxes online for free M Meals, Meals and lodging. How can i file my state taxes online for free (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. How can i file my state taxes online for free Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). How can i file my state taxes online for free N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). How can i file my state taxes online for free Newspaper carrier or distributor, Newspaper carrier or distributor. How can i file my state taxes online for free Newspaper or magazine vendor, Newspaper or magazine vendor. How can i file my state taxes online for free Nonbusiness bad debt, Nonbusiness bad debts. How can i file my state taxes online for free Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). How can i file my state taxes online for free Nondeductible insurance premiums, Nondeductible premiums. How can i file my state taxes online for free Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. How can i file my state taxes online for free Not income Appreciation, Appreciation. How can i file my state taxes online for free Consignments, Consignments. How can i file my state taxes online for free Constructions allowances, Construction allowances. How can i file my state taxes online for free Exchange of like-kind property, Exchange of like-kind property. How can i file my state taxes online for free Leasehold improvements, Leasehold improvements. How can i file my state taxes online for free Loans, Loans. How can i file my state taxes online for free Sales tax, Sales tax. How can i file my state taxes online for free Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. How can i file my state taxes online for free , Notary public. How can i file my state taxes online for free O Occupations, selected Administrator, Executor or administrator. How can i file my state taxes online for free Direct seller, Direct seller. How can i file my state taxes online for free , Real estate agent or direct seller. How can i file my state taxes online for free Executor, Executor or administrator. How can i file my state taxes online for free Fishing crew member, Fishing crew member. How can i file my state taxes online for free Insurance agent, former, Insurance agent, former. How can i file my state taxes online for free Insurance agent, retired, Insurance agent, retired. How can i file my state taxes online for free Newspaper carrier or distributor, Newspaper carrier or distributor. How can i file my state taxes online for free Newspaper or magazine vendor, Newspaper or magazine vendor. How can i file my state taxes online for free Notary public, Notary public. How can i file my state taxes online for free Public official, Public official. How can i file my state taxes online for free Real estate agent, Real estate agent or direct seller. How can i file my state taxes online for free Securities dealer, Securities dealer. How can i file my state taxes online for free Securities trader, Securities trader. How can i file my state taxes online for free Office in the home, Office in the home. How can i file my state taxes online for free (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). How can i file my state taxes online for free P Parking fees, Parking fees and tolls. How can i file my state taxes online for free Partners, husband and wife, Business owned and operated by spouses. How can i file my state taxes online for free Pay, kinds of, Kinds of pay. How can i file my state taxes online for free Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. How can i file my state taxes online for free Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. How can i file my state taxes online for free Failure to file information returns, Penalties. How can i file my state taxes online for free Failure to furnish correct payee statements, Penalties. How can i file my state taxes online for free Underpayment of tax, Penalty for underpayment of tax. How can i file my state taxes online for free Waiver of, Waiver of penalties. How can i file my state taxes online for free Pension plans, Pension Plans Personal property tax, Personal property tax. How can i file my state taxes online for free Prepaid expense Extends useful life, Prepayment. How can i file my state taxes online for free Rent, Rent paid in advance. How can i file my state taxes online for free Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. How can i file my state taxes online for free Public official, Public official. How can i file my state taxes online for free Punitive damages, Punitive damages. How can i file my state taxes online for free Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). How can i file my state taxes online for free Qualified real property business debt, Qualified real property business debt. How can i file my state taxes online for free R Real estate Agent, Real estate agent or direct seller. How can i file my state taxes online for free Dealer, Real estate dealer. How can i file my state taxes online for free Rent, Real Estate Rents Taxes, Real estate taxes. How can i file my state taxes online for free Recovery of items previously deducted, Recovery of items previously deducted. How can i file my state taxes online for free Refund Inquiries, Refund inquiries. How can i file my state taxes online for free Offsets against debts, Offset against debts. How can i file my state taxes online for free Related persons Unreasonable rent, Unreasonable rent. How can i file my state taxes online for free Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). How can i file my state taxes online for free Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. How can i file my state taxes online for free Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. How can i file my state taxes online for free Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. How can i file my state taxes online for free Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. How can i file my state taxes online for free Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. How can i file my state taxes online for free Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. How can i file my state taxes online for free Child employed by parent, Child employed by parent. How can i file my state taxes online for free Church employee, Church employee. How can i file my state taxes online for free Community property income, Community Property Income Deduction for, Self-employment tax. How can i file my state taxes online for free Earning credits, Earning credits in 2013 and 2014. How can i file my state taxes online for free Effects of using an optional method, Effects of using an optional method. How can i file my state taxes online for free Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. How can i file my state taxes online for free Gain or loss, Gain or Loss Government employee, State or local government employee. How can i file my state taxes online for free , Foreign government or international organization employee. How can i file my state taxes online for free Joint return, Joint return. How can i file my state taxes online for free Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. How can i file my state taxes online for free Subject to, Maximum earnings subject to self-employment tax. How can i file my state taxes online for free Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. How can i file my state taxes online for free Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. How can i file my state taxes online for free Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. How can i file my state taxes online for free Regular method, Regular Method Residing abroad, U. How can i file my state taxes online for free S. How can i file my state taxes online for free citizen or resident alien residing abroad. How can i file my state taxes online for free Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. How can i file my state taxes online for free Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. How can i file my state taxes online for free Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. How can i file my state taxes online for free Property, Section 179 property. How can i file my state taxes online for free Securities Dealer, Securities dealer. How can i file my state taxes online for free Trader, Securities trader. How can i file my state taxes online for free Self-employed health insurance deduction, Self-employed health insurance deduction. How can i file my state taxes online for free Self-employment tax (see SE tax) Settlement payments, Settlement payments. How can i file my state taxes online for free Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. How can i file my state taxes online for free Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). How can i file my state taxes online for free Social security coverage, Social security coverage. How can i file my state taxes online for free Social security number (SSN), Social security number (SSN). How can i file my state taxes online for free Sole proprietor, Sole proprietor. How can i file my state taxes online for free , Sole proprietor or independent contractor. How can i file my state taxes online for free Sport utility vehicle, Section 179 deduction. How can i file my state taxes online for free Standard mileage rate, Standard mileage rate. How can i file my state taxes online for free For 2011, What's New for 2013 Statutory employee, Statutory employee. How can i file my state taxes online for free Suggestions for publication, Comments and suggestions. How can i file my state taxes online for free SUV, Section 179 deduction. How can i file my state taxes online for free T Tax home, Local transportation expenses. How can i file my state taxes online for free , Travel expenses. How can i file my state taxes online for free Tax preparation fees, Tax preparation fees. How can i file my state taxes online for free Tax refund Claim for, Refunds. How can i file my state taxes online for free Offset against debts, Offset against debts. How can i file my state taxes online for free Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. How can i file my state taxes online for free Change in, Change in tax year. How can i file my state taxes online for free Fiscal, Fiscal tax year. How can i file my state taxes online for free Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. How can i file my state taxes online for free Excise, Excise Taxes, Excise taxes. How can i file my state taxes online for free Fuel, Fuel taxes. How can i file my state taxes online for free Income, Income Tax, Income taxes. How can i file my state taxes online for free Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). How can i file my state taxes online for free Personal property, Personal property tax. How can i file my state taxes online for free Real estate, Real estate taxes. How can i file my state taxes online for free Sales, Sales tax. How can i file my state taxes online for free Self-employment, Self-Employment (SE) Tax, Self-employment tax. How can i file my state taxes online for free Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. How can i file my state taxes online for free Tolls, Parking fees and tolls. How can i file my state taxes online for free Trade discount, Trade discounts. How can i file my state taxes online for free , Trade discounts. How can i file my state taxes online for free Trade or business, Trade or business. How can i file my state taxes online for free Trailer park owner, Trailer park owner. How can i file my state taxes online for free Transportation expenses, Local transportation expenses. How can i file my state taxes online for free Travel expenses, Travel expenses. How can i file my state taxes online for free U Underpayment of tax penalty, Penalty for underpayment of tax. How can i file my state taxes online for free Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). How can i file my state taxes online for free Prev  Up     Home   More Online Publications