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Past Tax Returns

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Past Tax Returns

Past tax returns Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Past tax returns Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Past tax returns However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Past tax returns The new provisions are in the Supplement to Publication 463, which is reprinted below. Past tax returns Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Past tax returns After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Past tax returns Certain provisions of this new law may reduce your taxes for 2001. Past tax returns The new law contains the following provisions. Past tax returns A new depreciation deduction, the special depreciation allowance. Past tax returns An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Past tax returns If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Past tax returns See Amended Return, later. Past tax returns Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Past tax returns However, there is a limit on the depreciation deduction you can take for your car each year. Past tax returns See Depreciation Limit later. Past tax returns Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Past tax returns This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Past tax returns You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Past tax returns See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Past tax returns You can claim the special depreciation allowance only for the year the qualified property is placed in service. Past tax returns Qualified property. Past tax returns   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Past tax returns You bought it new. Past tax returns You bought it after September 10, 2001. Past tax returns (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Past tax returns ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Past tax returns Example. Past tax returns Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Past tax returns Bob's car is qualified property. Past tax returns Bob chooses not to take a section 179 deduction for the car. Past tax returns He does claim the new special depreciation allowance. Past tax returns Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Past tax returns 75). Past tax returns He then figures the special depreciation allowance of $4,500 ($15,000 × . Past tax returns 30). Past tax returns The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Past tax returns 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Past tax returns However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Past tax returns 75), as discussed next. Past tax returns Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Past tax returns The limit is increased to $23,080 if the car is an electric car. Past tax returns The section 179 deduction is treated as depreciation for purposes of this limit. Past tax returns If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Past tax returns For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Past tax returns Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Past tax returns S. Past tax returns Individual Income Tax Return, by April 15, 2003. Past tax returns At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Past tax returns ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Past tax returns If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Past tax returns Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Past tax returns For details, see Revenue Procedure 2002–33. Past tax returns (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Past tax returns ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Past tax returns Example. Past tax returns The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Past tax returns 75 x . Past tax returns 20) depreciation deduction for his new car using MACRS. Past tax returns Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Past tax returns Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Past tax returns Bob's new filled-in Form 2106 is shown later. Past tax returns Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Past tax returns As a general rule, you must make this election by the due date (including extensions) of your return. Past tax returns You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Past tax returns To get this extension, you must have filed your original return by the due date (including extensions). Past tax returns At the top of the statement, print “Filed pursuant to section 301. Past tax returns 9100–2. Past tax returns ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Past tax returns Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Past tax returns Deemed election for return filed before June 1, 2002. Past tax returns   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Past tax returns You filed your 2001 return before June 1, 2002. Past tax returns You claimed depreciation on your return but did not claim the special depreciation allowance. Past tax returns You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Past tax returns Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications
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Preparing a Request for Appeals

If you disagree with the IRS's determination, you may request an Appeals conference by filing a written protest. You may represent yourself, or have a professional represent you. The representative must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS. If you want your representative to talk to us without you, you must provide us with  a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.

To decide if you should appeal your tax dispute, consider the following:

  • If you believe the IRS made an incorrect decision based on a misinterpretation of the law, check the publications discussing your issue(s), or refer to Tax Topics.
  • If you believe the IRS did not properly apply the law due to a misunderstanding of the facts, be prepared to clarify and support your position.
  • If you believe the IRS is taking inappropriate collection action against you, or your offer in compromise was denied and you disagree with that decision, be prepared to clarify and support your position. 
  • If you believe the facts used by the IRS are incorrect, then you should have records or other evidence to support your position.

Protests

A formal written protest is required in all cases to request an Appeals conference, unless you qualify for the Small Case Request procedure discussed below or another special appeal procedure.  

Note: If you disagree with a lien, levy, seizure, or denial or termination of an installment agreement, see Publication 1660, Collection Appeal Rights, for information on filing your protest.

How to file a Formal Written Protest

Include all of the following:

  1. Your name, address, and a daytime telephone number.
  2. A statement that you want to appeal the IRS findings to the Office of Appeals.
  3. A copy of the letter you received that shows the proposed change(s).
  4. The tax period(s) or year(s) involved.
  5. A list of each proposed item with which you disagree.
  6. The reason(s) you disagree with each item.
  7. The facts that support your position on each item.
  8. The law or authority, if any, that supports your position on each item. 
  9. The penalties of perjury statement as follows: “Under the penalties of perjury, I declare that the facts stated in this protest and any accompanying documents are true, correct, and complete to the best of my knowledge and belief.”
  10. Your signature under the penalties of perjury statement.

If your representative prepares and signs the protest for you, he or she must substitute a declaration for the penalties of perjury statement that includes:

  1. That he or she submitted the protest and any accompanying documents, and
  2. Whether he or she knows personally that the facts stated in the protest and any accompanying documents are true and correct.

You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes. Generally, the time limit is 30 days from the date of the letter.

How to file a Small Case Request

You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less. For an offer in compromise, the entire amount for each tax period includes total unpaid tax, penalty and interest due. 

Note: Employee plan, exempt organizations, S corporations and partnerships are not eligible for Small Case Requests.

  1. Follow the instructions in the letter you received.
  2. Use Form 12203, Request for Appeals Review, or the form referenced in the letter to file your appeal, or prepare a brief written statement. List the disagreed item(s) and the reason(s) you disagree.

Note: Forms to use to file your appeal are available online or by calling 1-800-829-3676 (1-800-TAX-FORM).

Page Last Reviewed or Updated: 16-Jan-2014

The Past Tax Returns

Past tax returns Index A Adjusted basis, Adjusted Basis Assessments For local benefits, Assessments for local benefits. Past tax returns Homeowners association, Homeowners association assessments. Past tax returns Assistance (see Tax help) B Basis, Basis C Certificate, mortgage credit, Who qualifies. Past tax returns Construction, Construction. Past tax returns Cooperatives, Special Rules for Cooperatives, Cooperative apartment. Past tax returns Cost basis, Cost as Basis Credit Mortgage interest, Mortgage Interest Credit D Deduction Home mortgage interest, Deductible Mortgage Interest Real estate taxes, Deductible Real Estate Taxes E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs Escrow accounts, Escrow accounts. Past tax returns F Fire insurance premiums, Items not added to basis and not deductible. Past tax returns Form 1098, Mortgage Interest Statement 8396, How to claim the credit. Past tax returns , Figuring the Credit Free tax services, Free help with your tax return. Past tax returns G Gift of home, Gift Ground rent, Ground rent. Past tax returns H Help (see Tax help) HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs Home Acquisition debt, Home Acquisition Debt Inherited, Inheritance Mortgage interest, Home Mortgage Interest Purchase of, Purchase. Past tax returns Received as gift, Gift Homeowners association assessments, Homeowners association assessments. Past tax returns House payment, Your house payment. Past tax returns Housing allowance, minister or military, Minister's or military housing allowance. Past tax returns I Improvements, Improvements. Past tax returns Inheritance, Inheritance Insurance, Nondeductible payments. Past tax returns , Items not added to basis and not deductible. Past tax returns Interest Home mortgage, Home Mortgage Interest Prepaid, Prepaid interest. Past tax returns K Keeping records, Keeping Records L Late payment charge, Late payment charge on mortgage payment. Past tax returns Local benefits, assessments for, Assessments for local benefits. Past tax returns M MCC (Mortgage credit certificate), Who qualifies. Past tax returns Minister's or military housing allowance, Minister's or military housing allowance. Past tax returns Mortgage credit certificate (MCC), Who qualifies. Past tax returns Mortgage debt forgiveness, Discharges of qualified principal residence indebtedness. Past tax returns Mortgage insurance premiums, Mortgage Insurance Premiums Mortgage interest Credit, Mortgage Interest Credit Deduction, Deductible Mortgage Interest Late payment charge, Late payment charge on mortgage payment. Past tax returns Paid at settlement, Mortgage Interest Paid at Settlement Refund, Refund of home mortgage interest. Past tax returns , Refund of overpaid interest. Past tax returns Statement, Mortgage Interest Statement Mortgage prepayment penalty, Mortgage prepayment penalty. Past tax returns N Nondeductible payments, Nondeductible payments. Past tax returns , Items not added to basis and not deductible. Past tax returns P Points, Points Prepaid interest, Prepaid interest. Past tax returns Publications (see Tax help) R Real estate taxes, Real Estate Taxes Deductible, Deductible Real Estate Taxes Paid at settlement or closing, Real estate taxes paid at settlement or closing. Past tax returns , Real estate taxes. Past tax returns Refund or rebate, Refund or rebate of real estate taxes. Past tax returns Recordkeeping, Keeping Records Refund of Mortgage interest, Refund of home mortgage interest. Past tax returns , Refund of overpaid interest. Past tax returns Real estate taxes, Refund or rebate of real estate taxes. Past tax returns Repairs, Repairs versus improvements. Past tax returns S Sales taxes, Sales Taxes Settlement or closing costs Basis of home, Settlement or closing costs. Past tax returns Mortgage interest, Mortgage Interest Paid at Settlement Real estate taxes, Real estate taxes paid at settlement or closing. Past tax returns , Real estate taxes. Past tax returns Stamp taxes, Transfer taxes (or stamp taxes). Past tax returns Statement, mortgage interest, Mortgage Interest Statement T Tax help, How To Get Tax Help Taxes Real estate, Real Estate Taxes, Refund of real estate taxes. Past tax returns Transfer taxes, Transfer taxes (or stamp taxes). Past tax returns W What you can and cannot deduct, What You Can and Cannot Deduct Prev  Up     Home   More Online Publications