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1040 Ez Tax Return

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1040 Ez Tax Return

1040 ez tax return 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. 1040 ez tax return Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. 1040 ez tax return However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. 1040 ez tax return The new provisions are in the Supplement to Publication 463, which is reprinted below. 1040 ez tax return 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. 1040 ez tax return After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. 1040 ez tax return Certain provisions of this new law may reduce your taxes for 2001. 1040 ez tax return The new law contains the following provisions. 1040 ez tax return A new depreciation deduction, the special depreciation allowance. 1040 ez tax return An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. 1040 ez tax return If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. 1040 ez tax return See Amended Return, later. 1040 ez tax return 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. 1040 ez tax return However, there is a limit on the depreciation deduction you can take for your car each year. 1040 ez tax return See Depreciation Limit later. 1040 ez tax return Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. 1040 ez tax return This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. 1040 ez tax return 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). 1040 ez tax return See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. 1040 ez tax return You can claim the special depreciation allowance only for the year the qualified property is placed in service. 1040 ez tax return Qualified property. 1040 ez tax return   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. 1040 ez tax return You bought it new. 1040 ez tax return You bought it after September 10, 2001. 1040 ez tax return (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. 1040 ez tax return ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. 1040 ez tax return Example. 1040 ez tax return Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. 1040 ez tax return Bob's car is qualified property. 1040 ez tax return Bob chooses not to take a section 179 deduction for the car. 1040 ez tax return He does claim the new special depreciation allowance. 1040 ez tax return Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . 1040 ez tax return 75). 1040 ez tax return He then figures the special depreciation allowance of $4,500 ($15,000 × . 1040 ez tax return 30). 1040 ez tax return 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 × . 1040 ez tax return 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). 1040 ez tax return However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . 1040 ez tax return 75), as discussed next. 1040 ez tax return 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. 1040 ez tax return The limit is increased to $23,080 if the car is an electric car. 1040 ez tax return The section 179 deduction is treated as depreciation for purposes of this limit. 1040 ez tax return 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. 1040 ez tax return 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). 1040 ez tax return 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. 1040 ez tax return S. 1040 ez tax return Individual Income Tax Return, by April 15, 2003. 1040 ez tax return At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. 1040 ez tax return ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). 1040 ez tax return If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). 1040 ez tax return Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. 1040 ez tax return For details, see Revenue Procedure 2002–33. 1040 ez tax return (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. 1040 ez tax return ) 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. 1040 ez tax return Example. 1040 ez tax return 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 . 1040 ez tax return 75 x . 1040 ez tax return 20) depreciation deduction for his new car using MACRS. 1040 ez tax return Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. 1040 ez tax return 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. 1040 ez tax return Bob's new filled-in Form 2106 is shown later. 1040 ez tax return 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. 1040 ez tax return As a general rule, you must make this election by the due date (including extensions) of your return. 1040 ez tax return 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. 1040 ez tax return To get this extension, you must have filed your original return by the due date (including extensions). 1040 ez tax return At the top of the statement, print “Filed pursuant to section 301. 1040 ez tax return 9100–2. 1040 ez tax return ” 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. 1040 ez tax return 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. 1040 ez tax return Deemed election for return filed before June 1, 2002. 1040 ez tax return   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. 1040 ez tax return You filed your 2001 return before June 1, 2002. 1040 ez tax return You claimed depreciation on your return but did not claim the special depreciation allowance. 1040 ez tax return 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. 1040 ez tax return 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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Contact My Local Office in North Dakota

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* 
Bismarck 

4503 Coleman St.
Suite 101
Bismarck, ND  58503 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 4/17**

 

Services Provided

(701) 221-5834 
Fargo  657 Second Ave. N.
Fargo, ND 58102 

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

 

Services Provided

(701) 232-4710 
Grand Forks  102 N. Fourth St.
Grand Forks, ND 58203 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 3/31**

 

Services Provided

(701) 746-5283 
Minot  315 S. Main St.
Suite 316
Minot, ND 58701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(701) 839-7741 

* 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 (701) 237-8342 in Fargo 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
657 2nd Ave., North
Fargo, ND 58102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040 Ez Tax Return

1040 ez tax return Publication 600 - Additional Material Table of Contents Please click here for the text description of the image. 1040 ez tax return Electronic Filing (E-file) Please click here for the text description of the image. 1040 ez tax return Electronic Filing (e-file) This image is too large to be displayed in the current screen. 1040 ez tax return Please click the link to view the image. 1040 ez tax return Electronic Filing (e-file) Please click here for the text description of the image. 1040 ez tax return Electronic Filing (e-file) Prev  Up     Home   More Online Publications