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10 40 ez Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 10 40 ez Tax questions. 10 40 ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. 10 40 ez irs. 10 40 ez gov/pub587. 10 40 ez What's New The IRS now provides a simplified method to determine your expenses for business use of your home. 10 40 ez The simplified method is an alternative to calculating and substantiating actual expenses. 10 40 ez For more information, see Using the Simplified Method under Figuring the Deduction, later. 10 40 ez Reminders Photographs of missing children. 10 40 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 10 40 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 10 40 ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 10 40 ez Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. 10 40 ez The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. 10 40 ez It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. 10 40 ez However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. 10 40 ez Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). 10 40 ez For special rules that apply to daycare providers, see Daycare Facility . 10 40 ez After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. 10 40 ez The simplified method is an alternative to calculating and substantiating actual expenses. 10 40 ez Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. 10 40 ez This publication also includes information on the following. 10 40 ez Selling a home that was used partly for business. 10 40 ez Deducting expenses for furniture and equipment used in your business. 10 40 ez Records you should keep. 10 40 ez Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. 10 40 ez If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. 10 40 ez The rules in this publication apply to individuals. 10 40 ez If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. 10 40 ez Comments and suggestions. 10 40 ez   We welcome your comments about this publication and your suggestions for future editions. 10 40 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 10 40 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 10 40 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 10 40 ez   You can send your comments from www. 10 40 ez irs. 10 40 ez gov/formspubs/. 10 40 ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 10 40 ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 10 40 ez Ordering forms and publications. 10 40 ez   Visit www. 10 40 ez irs. 10 40 ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 10 40 ez Internal Revenue Service 1201 N. 10 40 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 10 40 ez   If you have a tax question, check the information available on IRS. 10 40 ez gov or call 1-800-829-1040. 10 40 ez We cannot answer tax questions sent to either of the above addresses. 10 40 ez Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. 10 40 ez Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Maryland

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*
Annapolis 190 Admiral Cochrane Dr.
Annapolis, MD 21401

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

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

 

Services Provided

(301) 695-7615
Baltimore 31 Hopkins Plaza
Baltimore, MD 21201

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


Services Provided

(410) 962-7969 
Frederick  201 Thomas- Johnson Dr.
Frederick, MD 21702 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.) 

 

Services Provided

(301) 695-7615 
Hagerstown  1260 Maryland Ave.
Hagerstown, MD 21740 

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

 

Services Provided

(301) 797-6624 
Landover  8401 Corporate Dr.
Landover, MD 20785 

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


Services Provided

(240) 613-7952 
LaVale  14701 National Highway 
LaVale, MD 21502 

Monday-Friday - 8:30 a.m.- 2:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)
 

Services Provided

(301) 729-6397 
Salisbury  212 West Main St.
Salisbury, MD 21801 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 


Services Provided

(410) 677-6718
Wheaton  11510 Georgia Ave.
Wheaton, MD 20902 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 

 

Services Provided

(240) 613-8976 

* 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 (443) 853-6000 in Baltimore 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
Fallon Federal Building
31 Hopkins Plaza, Room 1432
Baltimore, MD 21201

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

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10 40 ez Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). 10 40 ez However, you can still choose to use the previous carryback period. 10 40 ez You also can choose not to carry back an NOL and only carry it forward. 10 40 ez Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. 10 40 ez The instructions for this form will be revised to reflect the new law. 10 40 ez Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. 10 40 ez A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. 10 40 ez Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. 10 40 ez Other 2001 Changes Other changes are discussed in the following chapters. 10 40 ez Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. 10 40 ez You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). 10 40 ez This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. 10 40 ez Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. 10 40 ez Eligible educator. 10 40 ez   You are an eligible educator if, for the tax year, you meet the following requirements. 10 40 ez You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. 10 40 ez You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. 10 40 ez Qualified expenses. 10 40 ez   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. 10 40 ez For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. 10 40 ez   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. 10 40 ez The interest on qualified U. 10 40 ez S. 10 40 ez savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. 10 40 ez Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. 10 40 ez This provision, as it applies to the AMT, was originally scheduled to expire after 2001. 10 40 ez Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. 10 40 ez Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. 10 40 ez Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. 10 40 ez Before 2003, the amounts were $200 and $400. 10 40 ez The same rule applies for the exclusion of employer-provided dependent care benefits. 10 40 ez For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. 10 40 ez Prev  Up  Next   Home   More Online Publications