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1040e

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1040e

1040e Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Appendix A Please click here for the text description of the image. 1040e Table A-1 and A-2 Please click here for the text description of the image. 1040e Table A-3 and A-4 Please click here for the text description of the image. 1040e Table A-5 and A-6 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-7 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-8 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-8 (continued) This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-9 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-9 (continued) This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-10 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A–10 (continued) This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-11 Please click here for the text description of the image. 1040e Table A-11 (continued) This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-12 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-12 (continued) This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-13, A-14 and A-14 (continued. 1040e 1) Please click here for the text description of the image. 1040e Table A-14 (continued. 1040e 2) Please click here for the text description of the image. 1040e Table A-15 Please click here for the text description of the image. 1040e Table A-15 (continued) Please click here for the text description of the image. 1040e Table A-16 Please click here for the text description of the image. 1040e Table A-16 (continued) This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-17 Please click here for the text description of the image. 1040e Table A-17 (continued) Please click here for the text description of the image. 1040e Table A-18 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-18 (continued) This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table A-19 and Table A-20 Please click here for the text description of the image. 1040e Quality Indian Reservation Property Tables Please click here for the text description of the image. 1040e Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. 1040e The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. 1040e It is shown as Table B-1. 1040e The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. 1040e It is shown as Table B-2. 1040e How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. 1040e Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. 1040e However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. 1040e Use the tables in the order shown below to determine the recovery period of your depreciable property. 1040e Table B-1. 1040e   Check Table B-1 for a description of the property. 1040e If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. 1040e If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. 1040e If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. 1040e If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. 1040e Tax-exempt use property subject to a lease. 1040e   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). 1040e Table B-2. 1040e   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. 1040e Property not in either table. 1040e   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. 1040e This property generally has a recovery period of 7 years for GDS or 12 years for ADS. 1040e See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. 1040e Residential rental property and nonresidential real property (also see Appendix A, Chart 2). 1040e Qualified rent-to-own property. 1040e A motorsport entertainment complex placed in service before January 1, 2014. 1040e Any retail motor fuels outlet. 1040e Any qualified leasehold improvement property placed in service before January 1, 2014. 1040e Any qualified restaurant property placed in service before January 1, 2014. 1040e Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. 1040e Any water utility property. 1040e Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. 1040e Natural gas gathering and distribution lines placed in service after April 11, 2005. 1040e Example 1. 1040e Richard Green is a paper manufacturer. 1040e During the year, he made substantial improvements to the land on which his paper plant is located. 1040e He checks Table B-1 and finds land improvements under asset class 00. 1040e 3. 1040e He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. 1040e 1, Manufacture of Pulp and Paper. 1040e He uses the recovery period under this asset class because it specifically includes land improvements. 1040e The land improvements have a 13-year class life and a 7-year recovery period for GDS. 1040e If he elects to use ADS, the recovery period is 13 years. 1040e If Richard only looked at Table B-1, he would select asset class 00. 1040e 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. 1040e Example 2. 1040e Sam Plower produces rubber products. 1040e During the year, he made substantial improvements to the land on which his rubber plant is located. 1040e He checks Table B-1 and finds land improvements under asset class 00. 1040e 3. 1040e He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. 1040e 1, Manufacture of Rubber Products. 1040e Reading the headings and descriptions under asset class 30. 1040e 1, Sam finds that it does not include land improvements. 1040e Therefore, Sam uses the recovery period under asset class 00. 1040e 3. 1040e The land improvements have a 20-year class life and a 15-year recovery period for GDS. 1040e If he elects to use ADS, the recovery period is 20 years. 1040e Example 3. 1040e Pam Martin owns a retail clothing store. 1040e During the year, she purchased a desk and a cash register for use in her business. 1040e She checks Table B-1 and finds office furniture under asset class 00. 1040e 11. 1040e Cash registers are not listed in any of the asset classes in Table B-1. 1040e She then checks Table B-2 and finds her activity, retail store, under asset class 57. 1040e 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. 1040e This asset class does not specifically list office furniture or a cash register. 1040e She looks back at Table B-1 and uses asset class 00. 1040e 11 for the desk. 1040e The desk has a 10-year class life and a 7-year recovery period for GDS. 1040e If she elects to use ADS, the recovery period is 10 years. 1040e For the cash register, she uses asset class 57. 1040e 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. 1040e The cash register has a 9-year class life and a 5-year recovery period for GDS. 1040e If she elects to use the ADS method, the recovery period is 9 years. 1040e This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table B-1 Please click here for the text description of the image. 1040e Table B-2 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table B-2 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table B-2 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table B-2 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table B-2 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table B-2 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table B-2 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table B-2 This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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Letter 484C Frequently Asked Questions

What is the letter telling me?

The letter requests you complete a Financial Statement so we can determine your ability to pay.

What do I have to do?

Complete the financial statement and provide all of the substantiation requested. Return to us as soon as possible.

How much time do I have?

The requested information must be received by us by the due date contained in the letter. It is best to return to us as soon as possible.

What happens if I don't take any action?

Failure to provide this information may result in enforced collection action which could result in a levy on your wages or bank account or a lien on your personal property.

Who should I contact?

The letter contains a toll free telephone number for you to call. The person who answers the phone will assist you.

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If you not agree with this request, call us immediately at the telephone number provided in the letter. We will do our best to help you. If you have already taken corrective action and it has been more than 45 days, call us at the telephone number provided.

Page Last Reviewed or Updated: 30-Jan-2014

The 1040e

1040e 7. 1040e   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040e Free help with your tax return. 1040e   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040e The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040e The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040e 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. 1040e In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040e To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040e gov, download the IRS2Go app, or call 1-800-906-9887. 1040e   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040e To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040e aarp. 1040e org/money/taxaide or call 1-888-227-7669. 1040e For more information on these programs, go to IRS. 1040e gov and enter “VITA” in the search box. 1040e Internet. 1040e    IRS. 1040e gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040e Download the free IRS2Go app from the iTunes app store or from Google Play. 1040e Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. 1040e Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040e gov or download the IRS2Go app and select the Refund Status option. 1040e The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040e Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040e You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040e The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040e Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040e No need to wait on the phone or stand in line. 1040e The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040e When you reach the response screen, you can print the entire interview and the final response for your records. 1040e New subject areas are added on a regular basis. 1040e  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040e gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040e You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040e The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040e When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040e Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040e You can also ask the IRS to mail a return or an account transcript to you. 1040e Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040e gov or by calling 1-800-908-9946. 1040e Tax return and tax account transcripts are generally available for the current year and the past three years. 1040e Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040e Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040e If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040e Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040e gov and enter Where's My Amended Return? in the search box. 1040e You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040e It can take up to 3 weeks from the date you mailed it to show up in our system. 1040e Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040e gov. 1040e Select the Payment tab on the front page of IRS. 1040e gov for more information. 1040e Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040e Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040e gov. 1040e 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. 1040e Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040e gov. 1040e Request an Electronic Filing PIN by going to IRS. 1040e gov and entering Electronic Filing PIN in the search box. 1040e Download forms, instructions and publications, including accessible versions for people with disabilities. 1040e Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040e gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040e An employee can answer questions about your tax account or help you set up a payment plan. 1040e Before you visit, check the Office Locator on IRS. 1040e gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040e If you have a special need, such as a disability, you can request an appointment. 1040e Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040e Apply for an Employer Identification Number (EIN). 1040e Go to IRS. 1040e gov and enter Apply for an EIN in the search box. 1040e Read the Internal Revenue Code, regulations, or other official guidance. 1040e Read Internal Revenue Bulletins. 1040e Sign up to receive local and national tax news and more by email. 1040e Just click on “subscriptions” above the search box on IRS. 1040e gov and choose from a variety of options. 1040e Phone. 1040e    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040e Download the free IRS2Go app from the iTunes app store or from Google Play. 1040e Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040e gov, or download the IRS2Go app. 1040e Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040e The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040e Most VITA and TCE sites offer free electronic filing. 1040e Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040e Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040e Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040e If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040e The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040e Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040e Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040e The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040e Note, the above information is for our automated hotline. 1040e Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040e Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040e You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040e It can take up to 3 weeks from the date you mailed it to show up in our system. 1040e Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040e You should receive your order within 10 business days. 1040e Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040e If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040e Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040e The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040e These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040e Walk-in. 1040e   You can find a selection of forms, publications and services — in-person. 1040e Products. 1040e You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040e Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040e Services. 1040e You can walk in to your local TAC for face-to-face tax help. 1040e An employee can answer questions about your tax account or help you set up a payment plan. 1040e Before visiting, use the Office Locator tool on IRS. 1040e gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040e Mail. 1040e   You can send your order for forms, instructions, and publications to the address below. 1040e You should receive a response within 10 business days after your request is received. 1040e Internal Revenue Service 1201 N. 1040e Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040e The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040e Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040e   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040e 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. 1040e You face (or your business is facing) an immediate threat of adverse action. 1040e You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040e   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. 1040e Here's why we can help: TAS is an independent organization within the IRS. 1040e Our advocates know how to work with the IRS. 1040e Our services are free and tailored to meet your needs. 1040e We have offices in every state, the District of Columbia, and Puerto Rico. 1040e   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040e   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040e If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040e Low Income Taxpayer Clinics. 1040e   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. 1040e Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040e Visit www. 1040e TaxpayerAdvocate. 1040e irs. 1040e gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040e Prev  Up  Next   Home   More Online Publications