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Need To File 2006 Tax Return

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Need To File 2006 Tax Return

Need to file 2006 tax return Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Need to file 2006 tax return Proc. Need to file 2006 tax return 2009-24 Table of Contents SECTION 1. Need to file 2006 tax return PURPOSE SECTION 2. Need to file 2006 tax return BACKGROUND SECTION 3. Need to file 2006 tax return SCOPE SECTION 4. Need to file 2006 tax return APPLICATION. Need to file 2006 tax return 01 In General. Need to file 2006 tax return . Need to file 2006 tax return 02 Limitations on Depreciation Deductions for Certain Automobiles. Need to file 2006 tax return . Need to file 2006 tax return 03 Inclusions in Income of Lessees of Passenger Automobiles. Need to file 2006 tax return SECTION 5. Need to file 2006 tax return EFFECTIVE DATE SECTION 6. Need to file 2006 tax return DRAFTING INFORMATION SECTION 1. Need to file 2006 tax return PURPOSE . Need to file 2006 tax return 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Need to file 2006 tax return . Need to file 2006 tax return 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Need to file 2006 tax return SECTION 2. Need to file 2006 tax return BACKGROUND . Need to file 2006 tax return 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Need to file 2006 tax return Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Need to file 2006 tax return The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Need to file 2006 tax return This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Need to file 2006 tax return . Need to file 2006 tax return 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Need to file 2006 tax return Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Need to file 2006 tax return . Need to file 2006 tax return 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Need to file 2006 tax return Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Need to file 2006 tax return Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Need to file 2006 tax return Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Need to file 2006 tax return . Need to file 2006 tax return 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Need to file 2006 tax return The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Need to file 2006 tax return Under § 1. Need to file 2006 tax return 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Need to file 2006 tax return One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Need to file 2006 tax return Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Need to file 2006 tax return SECTION 3. Need to file 2006 tax return SCOPE . Need to file 2006 tax return 01 The limitations on depreciation deductions in section 4. Need to file 2006 tax return 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Need to file 2006 tax return . Need to file 2006 tax return 02 The tables in section 4. Need to file 2006 tax return 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Need to file 2006 tax return Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Need to file 2006 tax return See Rev. Need to file 2006 tax return Proc. Need to file 2006 tax return 2002-14, 2002-1 C. Need to file 2006 tax return B. Need to file 2006 tax return 450, for passenger automobiles first leased before January 1, 2003, Rev. Need to file 2006 tax return Proc. Need to file 2006 tax return 2003-75, 2003-2 C. Need to file 2006 tax return B. Need to file 2006 tax return 1018, for passenger automobiles first leased during calendar year 2003, Rev. Need to file 2006 tax return Proc. Need to file 2006 tax return 2004-20, 2004-1 C. Need to file 2006 tax return B. Need to file 2006 tax return 642, for passenger automobiles first leased during calendar year 2004, Rev. Need to file 2006 tax return Proc. Need to file 2006 tax return 2005-13, 2005-1 C. Need to file 2006 tax return B. Need to file 2006 tax return 759, for passenger automobiles first leased during calendar year 2005, Rev. Need to file 2006 tax return Proc. Need to file 2006 tax return 2006-18, 2006-1 C. Need to file 2006 tax return B. Need to file 2006 tax return 645, for passenger automobiles first leased during calendar year 2006, Rev. Need to file 2006 tax return Proc. Need to file 2006 tax return 2007-30, 2007-1 C. Need to file 2006 tax return B. Need to file 2006 tax return 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Need to file 2006 tax return Proc. Need to file 2006 tax return 2008-22, 2008-12 I. Need to file 2006 tax return R. Need to file 2006 tax return B. Need to file 2006 tax return 658, for passenger automobiles first leased during calendar year 2008. Need to file 2006 tax return SECTION 4. Need to file 2006 tax return APPLICATION . Need to file 2006 tax return 01 In General. Need to file 2006 tax return (1) Limitations on depreciation deductions for certain automobiles. Need to file 2006 tax return The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Need to file 2006 tax return 02(2) of this revenue procedure. Need to file 2006 tax return (2) Inclusions in income of lessees of passenger automobiles. Need to file 2006 tax return A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Need to file 2006 tax return 03 of this revenue procedure. Need to file 2006 tax return In addition, the taxpayer must follow the procedures of § 1. Need to file 2006 tax return 280F-7(a). Need to file 2006 tax return . Need to file 2006 tax return 02 Limitations on Depreciation Deductions for Certain Automobiles. Need to file 2006 tax return (1) Amount of the inflation adjustment. Need to file 2006 tax return (a) Passenger automobiles (other than trucks or vans). Need to file 2006 tax return Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Need to file 2006 tax return The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Need to file 2006 tax return The new car component of the CPI was 115. Need to file 2006 tax return 2 for October 1987 and 134. Need to file 2006 tax return 837 for October 2008. Need to file 2006 tax return The October 2008 index exceeded the October 1987 index by 19. Need to file 2006 tax return 637. Need to file 2006 tax return The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Need to file 2006 tax return 05 percent (19. Need to file 2006 tax return 637/115. Need to file 2006 tax return 2 x 100%). Need to file 2006 tax return This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Need to file 2006 tax return The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Need to file 2006 tax return 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. Need to file 2006 tax return (b) Trucks and vans. Need to file 2006 tax return To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Need to file 2006 tax return The new truck component of the CPI was 112. Need to file 2006 tax return 4 for October 1987 and 133. Need to file 2006 tax return 640 for October 2008. Need to file 2006 tax return The October 2008 index exceeded the October 1987 index by 21. Need to file 2006 tax return 24. Need to file 2006 tax return The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Need to file 2006 tax return 90 percent (21. Need to file 2006 tax return 24/112. Need to file 2006 tax return 4 x 100%). Need to file 2006 tax return This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Need to file 2006 tax return The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Need to file 2006 tax return 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Need to file 2006 tax return (2) Amount of the limitation. Need to file 2006 tax return For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Need to file 2006 tax return Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Need to file 2006 tax return Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Need to file 2006 tax return Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Need to file 2006 tax return Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Need to file 2006 tax return REV. Need to file 2006 tax return PROC. Need to file 2006 tax return 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Need to file 2006 tax return PROC. Need to file 2006 tax return 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Need to file 2006 tax return PROC. Need to file 2006 tax return 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Need to file 2006 tax return PROC. Need to file 2006 tax return 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Need to file 2006 tax return 03 Inclusions in Income of Lessees of Passenger Automobiles. Need to file 2006 tax return The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Need to file 2006 tax return 280F-7(a). Need to file 2006 tax return Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Need to file 2006 tax return REV. Need to file 2006 tax return PROC. Need to file 2006 tax return 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Need to file 2006 tax return PROC. Need to file 2006 tax return 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Need to file 2006 tax return EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Need to file 2006 tax return SECTION 6. Need to file 2006 tax return DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Need to file 2006 tax return Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Need to file 2006 tax return For further information regarding this revenue procedure, contact Mr. Need to file 2006 tax return Harvey at (202) 622-4930 (not a toll-free call). Need to file 2006 tax return Prev  Up  Next   Home   More Internal Revenue Bulletins
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The Need To File 2006 Tax Return

Need to file 2006 tax return Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Need to file 2006 tax return Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Need to file 2006 tax return Fiscal-year taxpayers. Need to file 2006 tax return   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Need to file 2006 tax return These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Need to file 2006 tax return First Quarter The first quarter of a calendar year is made up of January, February, and March. Need to file 2006 tax return Second Quarter The second quarter of a calendar year is made up of April, May, and June. Need to file 2006 tax return Third Quarter The third quarter of a calendar year is made up of July, August, and September. Need to file 2006 tax return Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Need to file 2006 tax return Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Need to file 2006 tax return Use the following general guidelines to make these changes. Need to file 2006 tax return The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Need to file 2006 tax return Also see Saturday, Sunday, or legal holiday, earlier. Need to file 2006 tax return Individuals Form 1040. Need to file 2006 tax return    This form is due on the 15th day of the 4th month after the end of your tax year. Need to file 2006 tax return Form 4868 is used to request an extension of time to file Form 1040. Need to file 2006 tax return Estimated tax payments (Form 1040-ES). Need to file 2006 tax return   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Need to file 2006 tax return Partnerships Form 1065. Need to file 2006 tax return   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Need to file 2006 tax return Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Need to file 2006 tax return Form 1065-B (electing large partnerships). Need to file 2006 tax return   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Need to file 2006 tax return Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Need to file 2006 tax return Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Need to file 2006 tax return   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Need to file 2006 tax return S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Need to file 2006 tax return Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Need to file 2006 tax return Estimated tax payments. Need to file 2006 tax return   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Need to file 2006 tax return Form 2553. Need to file 2006 tax return   This form is used to choose S corporation treatment. Need to file 2006 tax return It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Need to file 2006 tax return Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Need to file 2006 tax return Principally, it covers the following federal taxes. Need to file 2006 tax return Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Need to file 2006 tax return Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Need to file 2006 tax return Federal unemployment (FUTA) tax you must pay as an employer. Need to file 2006 tax return The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Need to file 2006 tax return Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Need to file 2006 tax return Forms you may need. Need to file 2006 tax return   The following is a list and description of the primary employment tax forms you may need. Need to file 2006 tax return Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Need to file 2006 tax return This form is due the last day of the first calendar month after the calendar year ends. Need to file 2006 tax return Use it to report the FUTA tax on wages you paid. Need to file 2006 tax return Form 941, Employer's QUARTERLY Federal Tax Return. Need to file 2006 tax return This form is due the last day of the first calendar month after the calendar quarter ends. Need to file 2006 tax return Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Need to file 2006 tax return Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Need to file 2006 tax return This form is due the last day of the first calendar month after the calendar year ends. Need to file 2006 tax return Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Need to file 2006 tax return Form 944, Employer's ANNUAL Federal Tax Return. Need to file 2006 tax return This form is due the last day of the first calendar month after the calendar year ends. Need to file 2006 tax return Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Need to file 2006 tax return Form 945, Annual Return of Withheld Federal Income Tax. Need to file 2006 tax return This form is due the last day of the first calendar month after the calendar year ends. Need to file 2006 tax return Use it to report income tax withheld on all nonpayroll items. Need to file 2006 tax return Nonpayroll items include the following. Need to file 2006 tax return Backup withholding. Need to file 2006 tax return Withholding on pensions, annuities, IRAs, and gambling winnings. Need to file 2006 tax return Payments of Indian gaming profits to tribal members. Need to file 2006 tax return Fiscal-year taxpayers. Need to file 2006 tax return   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Need to file 2006 tax return The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Need to file 2006 tax return These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Need to file 2006 tax return See July 31 , later. Need to file 2006 tax return Extended due dates. Need to file 2006 tax return   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Need to file 2006 tax return If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Need to file 2006 tax return However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Need to file 2006 tax return First Quarter The first quarter of a calendar year is made up of January, February, and March. Need to file 2006 tax return Second Quarter The second quarter of a calendar year is made up of April, May, and June. Need to file 2006 tax return Third Quarter The third quarter of a calendar year is made up of July, August, and September. Need to file 2006 tax return Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Need to file 2006 tax return Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Need to file 2006 tax return Use this calendar with Publication 510. Need to file 2006 tax return Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Need to file 2006 tax return References to Form 2290 also apply to Form 2290(SP). Need to file 2006 tax return Forms you may need. Need to file 2006 tax return   The following is a list and description of the excise tax forms you may need. Need to file 2006 tax return Form 11-C, Occupational Tax and Registration Return for Wagering. Need to file 2006 tax return Use this form to register any wagering activity and to pay an occupational tax on wagering. Need to file 2006 tax return File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Need to file 2006 tax return You must file the form before you begin accepting wagers. Need to file 2006 tax return After that, file the form by July 1 of each year. Need to file 2006 tax return Also, see Form 730, later. Need to file 2006 tax return Form 720, Quarterly Federal Excise Tax Return. Need to file 2006 tax return File this form by the last day of the month following the calendar quarter. Need to file 2006 tax return Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Need to file 2006 tax return Form 730, Monthly Tax Return for Wagers. Need to file 2006 tax return Use this form to pay an excise tax on wagers you accept. Need to file 2006 tax return File this form for each month by the last day of the following month. Need to file 2006 tax return Also, see Form 11-C, earlier. Need to file 2006 tax return Form 2290, Heavy Highway Vehicle Use Tax Return. Need to file 2006 tax return Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Need to file 2006 tax return File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Need to file 2006 tax return The tax period begins on July 1 and ends the following June 30. Need to file 2006 tax return You must pay the full year's tax on all vehicles you have in use during the month of July. Need to file 2006 tax return You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Need to file 2006 tax return For more information, see the Instructions for Form 2290. Need to file 2006 tax return Fiscal-year taxpayers. Need to file 2006 tax return   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Need to file 2006 tax return Adjustments for Saturday, Sunday, or legal holidays. Need to file 2006 tax return   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Need to file 2006 tax return For excise taxes, there are two exceptions to this rule. Need to file 2006 tax return For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Need to file 2006 tax return Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Need to file 2006 tax return If the due date falls on a Sunday, the deposit is due on the following Monday. Need to file 2006 tax return For more information, see the Instructions for Form 720. Need to file 2006 tax return The Excise Tax Calendar has been adjusted for all of these provisions. Need to file 2006 tax return Regular method taxes. Need to file 2006 tax return   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Need to file 2006 tax return First Quarter The first quarter of a calendar year is made up of January, February, and March. Need to file 2006 tax return Second Quarter The second quarter of a calendar year is made up of April, May, and June. Need to file 2006 tax return Third Quarter The third quarter of a calendar year is made up of July, August, and September. Need to file 2006 tax return Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Need to file 2006 tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Need to file 2006 tax return Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Need to file 2006 tax return Free help with your tax return. Need to file 2006 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Need to file 2006 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Need to file 2006 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Need to file 2006 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Need to file 2006 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Need to file 2006 tax return To find the nearest VITA or TCE site, visit IRS. Need to file 2006 tax return gov or call 1-800-906-9887. Need to file 2006 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Need to file 2006 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Need to file 2006 tax return aarp. Need to file 2006 tax return org/money/taxaide or call 1-888-227-7669. Need to file 2006 tax return   For more information on these programs, go to IRS. Need to file 2006 tax return gov and enter “VITA” in the search box. Need to file 2006 tax return Internet. Need to file 2006 tax return IRS. Need to file 2006 tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Need to file 2006 tax return Apply for an Employer Identification Number (EIN). Need to file 2006 tax return Go to IRS. Need to file 2006 tax return gov and enter Apply for an EIN in the search box. Need to file 2006 tax return Request an Electronic Filing PIN by going to IRS. Need to file 2006 tax return gov and entering Electronic Filing PIN in the search box. Need to file 2006 tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. Need to file 2006 tax return gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Need to file 2006 tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Need to file 2006 tax return Checking the status of your amended return. Need to file 2006 tax return Go to IRS. Need to file 2006 tax return gov and enter Where's My Amended Return in the search box. Need to file 2006 tax return Download forms, instructions, and publications, including some accessible versions. Need to file 2006 tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Need to file 2006 tax return gov or IRS2Go. Need to file 2006 tax return Tax return and tax account transcripts are generally available for the current year and past three years. Need to file 2006 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Need to file 2006 tax return gov. Need to file 2006 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Need to file 2006 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Need to file 2006 tax return gov. Need to file 2006 tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Need to file 2006 tax return gov or IRS2Go. Need to file 2006 tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Need to file 2006 tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Need to file 2006 tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Need to file 2006 tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Need to file 2006 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Need to file 2006 tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Need to file 2006 tax return gov. Need to file 2006 tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Need to file 2006 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Need to file 2006 tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Need to file 2006 tax return AARP offers the Tax-Aide counseling program as part of the TCE program. Need to file 2006 tax return Visit AARP's website to find the nearest Tax-Aide location. Need to file 2006 tax return Research your tax questions. Need to file 2006 tax return Search publications and instructions by topic or keyword. Need to file 2006 tax return Read the Internal Revenue Code, regulations, or other official guidance. Need to file 2006 tax return Read Internal Revenue Bulletins. Need to file 2006 tax return Sign up to receive local and national tax news by email. Need to file 2006 tax return Phone. Need to file 2006 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Need to file 2006 tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Need to file 2006 tax return Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Need to file 2006 tax return Call to locate the nearest volunteer help site, 1-800-906-9887. Need to file 2006 tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Need to file 2006 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Need to file 2006 tax return Most VITA and TCE sites offer free electronic filing. Need to file 2006 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Need to file 2006 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Need to file 2006 tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Need to file 2006 tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Need to file 2006 tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Need to file 2006 tax return Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Need to file 2006 tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Need to file 2006 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Need to file 2006 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Need to file 2006 tax return Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Need to file 2006 tax return You should receive your order within 10 business days. Need to file 2006 tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Need to file 2006 tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Need to file 2006 tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Need to file 2006 tax return Call to ask tax questions, 1-800-829-1040. Need to file 2006 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Need to file 2006 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Need to file 2006 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Need to file 2006 tax return gsa. Need to file 2006 tax return gov/fedrelay. Need to file 2006 tax return Walk-in. Need to file 2006 tax return You can find a selection of forms, publications and services — in-person, face-to-face. Need to file 2006 tax return Products. Need to file 2006 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Need to file 2006 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Need to file 2006 tax return Services. Need to file 2006 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Need to file 2006 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Need to file 2006 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Need to file 2006 tax return No appointment is necessary—just walk in. Need to file 2006 tax return Before visiting, check www. Need to file 2006 tax return irs. Need to file 2006 tax return gov/localcontacts for hours of operation and services provided. Need to file 2006 tax return Mail. Need to file 2006 tax return You can send your order for forms, instructions, and publications to the address below. Need to file 2006 tax return You should receive a response within 10 business days after your request is received. Need to file 2006 tax return  Internal Revenue Service 1201 N. Need to file 2006 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Need to file 2006 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Need to file 2006 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Need to file 2006 tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Need to file 2006 tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Need to file 2006 tax return You face (or your business is facing) an immediate threat of adverse action. Need to file 2006 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Need to file 2006 tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Need to file 2006 tax return Here's why we can help: TAS is an independent organization within the IRS. Need to file 2006 tax return Our advocates know how to work with the IRS. Need to file 2006 tax return Our services are free and tailored to meet your needs. Need to file 2006 tax return We have offices in every state, the District of Columbia, and Puerto Rico. Need to file 2006 tax return How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Need to file 2006 tax return irs. Need to file 2006 tax return gov/advocate, or call us toll-free at 1-877-777-4778. Need to file 2006 tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Need to file 2006 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Need to file 2006 tax return irs. Need to file 2006 tax return gov/sams. Need to file 2006 tax return Low Income Taxpayer Clinics. Need to file 2006 tax return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Need to file 2006 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Need to file 2006 tax return Visit www. Need to file 2006 tax return TaxpayerAdvocate. Need to file 2006 tax return irs. Need to file 2006 tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Need to file 2006 tax return gnewbus01 Prev  Up  Next   Home   More Online Publications