Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs Gov Form 1040nr

Filing My State Taxes FreeFederal Tax Form 1040xRevised Tax ReturnFiling Past Years Taxes2012 Ez Tax FormFree E File Taxes 2012Efile State Taxes Free2010 Form 1040ezFiling 1040nr OnlineHow Do I Ammend A Tax ReturnFree Tax 2011E-file 1040ez1040 Ez Tax Form 20111040ez Form For 20132011 1040ez Instructions1040 Ez 2013E File 2012Irs Forms 2010File 2012 Income TaxState Tax Return Free E FileAmend A Tax ReturnFree Tax FilingFile State Taxes Online Free 2012Www H & R Block2012 Tax Return Forms2010 TurbotaxFree Tax Act 2012Www Irs GovTax Act 2011 ReturnFree Tax 20071040x Form 20111040ez Fill InFile 2012 Taxes Free OnlineTax Forms 2010Freetax2011 Tax Form 1040Free Downloadable Irs Tax FormsFederal Income Tax Ez Form 20112011 1040 FormFree Federal Tax Return

Irs Gov Form 1040nr

Irs gov form 1040nr Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Irs gov form 1040nr Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Irs gov form 1040nr Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Irs gov form 1040nr , Adjustment of partner's basis in partnership. Irs gov form 1040nr , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Irs gov form 1040nr , Basis adjustment due to casualty loss. Irs gov form 1040nr Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Irs gov form 1040nr Change in use, Property changed from personal use. Irs gov form 1040nr Cost, Cost as Basis Depreciable basis, Depreciable basis. Irs gov form 1040nr Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Irs gov form 1040nr Term interest, Basis adjustments. Irs gov form 1040nr Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Irs gov form 1040nr Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Irs gov form 1040nr Casualty loss, effect of, Basis adjustment due to casualty loss. Irs gov form 1040nr Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Irs gov form 1040nr Computer (see Listed property) Computer software, Computer software. Irs gov form 1040nr , Off-the-shelf computer software. Irs gov form 1040nr Containers, Containers. Irs gov form 1040nr Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Irs gov form 1040nr Copyright, Patents and copyrights. Irs gov form 1040nr (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Irs gov form 1040nr Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Irs gov form 1040nr , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Irs gov form 1040nr Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Irs gov form 1040nr Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Irs gov form 1040nr , Election of ADS. Irs gov form 1040nr Declining balance (150% DB) method, 150% election. Irs gov form 1040nr Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Irs gov form 1040nr Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Irs gov form 1040nr Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Irs gov form 1040nr Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Irs gov form 1040nr Free tax services, Free help with your tax return. Irs gov form 1040nr G General asset account Abusive transaction, Abusive transactions. Irs gov form 1040nr Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Irs gov form 1040nr General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Irs gov form 1040nr Qualified infrastructure property, Qualified infrastructure property. Irs gov form 1040nr Qualified property, Qualified property. Irs gov form 1040nr Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Irs gov form 1040nr Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Irs gov form 1040nr Investment use of property, partial, Partial business or investment use. Irs gov form 1040nr Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Irs gov form 1040nr Leasehold improvement property, defined, Qualified leasehold improvement property. Irs gov form 1040nr , Qualified leasehold improvement property. Irs gov form 1040nr Life tenant, Life tenant. Irs gov form 1040nr (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Irs gov form 1040nr Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Irs gov form 1040nr Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Irs gov form 1040nr Improvements to, Improvements to listed property. Irs gov form 1040nr Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Irs gov form 1040nr Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Irs gov form 1040nr M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Irs gov form 1040nr , Office in the home. Irs gov form 1040nr Ownership, incidents of, Incidents of ownership. Irs gov form 1040nr P Partial business use, Partial business use. Irs gov form 1040nr Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Irs gov form 1040nr (see also Section 197 intangibles) Personal property, Personal property. Irs gov form 1040nr Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Irs gov form 1040nr , Leased property. Irs gov form 1040nr Listed, What Is Listed Property? Personal, Personal property. Irs gov form 1040nr Real, Real property. Irs gov form 1040nr Retired from service, Retired From Service Tangible personal, Tangible personal property. Irs gov form 1040nr Term interest, Certain term interests in property. Irs gov form 1040nr Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Irs gov form 1040nr , Qualified leasehold improvement property. Irs gov form 1040nr Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Irs gov form 1040nr Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Irs gov form 1040nr General asset account, abusive transaction, Abusive transactions. Irs gov form 1040nr Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Irs gov form 1040nr Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Irs gov form 1040nr , Related persons. Irs gov form 1040nr , Related persons. Irs gov form 1040nr , Related persons. Irs gov form 1040nr , Related person. Irs gov form 1040nr , Related persons. Irs gov form 1040nr Rent-to-own property, defined, Qualified rent-to-own property. Irs gov form 1040nr Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Irs gov form 1040nr Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Irs gov form 1040nr Revoking ADS election, Electing ADS. Irs gov form 1040nr General asset account election, Revoking an election. Irs gov form 1040nr Section 179 election, Revoking an election. Irs gov form 1040nr S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Irs gov form 1040nr Carryover, Carryover of disallowed deduction. Irs gov form 1040nr Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Irs gov form 1040nr Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Irs gov form 1040nr Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Irs gov form 1040nr , Off-the-shelf computer software. Irs gov form 1040nr Sound recording, Films, video tapes, and recordings. Irs gov form 1040nr Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Irs gov form 1040nr Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Irs gov form 1040nr T Tangible personal property, Tangible personal property. Irs gov form 1040nr Term interest, Certain term interests in property. Irs gov form 1040nr Trade-in of property, Trade-in of other property. Irs gov form 1040nr Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Irs gov form 1040nr Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Irs gov form 1040nr MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP22A Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

The notice says "Based on the information you provided, we changed your 200X Form 1040 to correct your:..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on the top right corner of your notice for specific information about your tax return.

What do I say when I call the IRS?
Mention that you got a CP22A notice with a balance due and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Irs Gov Form 1040nr

Irs gov form 1040nr Publication 547 - Additional Material Prev  Up  Next   Home   More Online Publications