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1040ez Tax Instructions

1040 Ez InstructionsFree Online State Taxes1040ez 2013 Tax FormCan Amended Returns Be E Filed2010 Tax FormFiling Late ReturnsFiling 1040x Instructions1040xFree State Tax Return File1040ez 2011 InstructionsFree State ReturnsPrintable Tax Forms 2010E-file State And Federal Taxes For FreeFree Hr BlockFree 1040ez1040ez On LineFree H&r Block Tax Software2007 Taxes OnlineIrs Gov Forms1040xFile State Tax Return For FreeTax Exemptions For Disabled VeteransAmended Tax Return2014 1040ezTax Right Offs For Students2009 1040File 1040x OnlineWww Myfreetaxes Com1040ez Tax Forms1040ezformsDownload Irs Form 1040xIrs 2011 Tax FormsFiling An Amended Tax Return For 2010Printable Tax Form 1040xAmmended Tax FormFiling 1040nr EzState TaxWhere Can I Get State Tax Forms1040x Amended Return Instructions1040 Tax Forms 2011Filing State Income Taxes

1040ez Tax Instructions

1040ez tax instructions Publication 901 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1040ez tax instructions Tax questions. 1040ez tax instructions Obtaining copies of treaties. 1040ez tax instructions Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to www. 1040ez tax instructions irs. 1040ez tax instructions gov/pub901. 1040ez tax instructions Reminders Disclosure of a treaty-based position that reduces your tax. 1040ez tax instructions  If you take the position that any U. 1040ez tax instructions S. 1040ez tax instructions tax is overruled or otherwise reduced by a U. 1040ez tax instructions S. 1040ez tax instructions treaty (a treaty-based position), you generally must disclose that position on your affected return. 1040ez tax instructions See Application of Treaties, later. 1040ez tax instructions U. 1040ez tax instructions S. 1040ez tax instructions –U. 1040ez tax instructions S. 1040ez tax instructions S. 1040ez tax instructions R. 1040ez tax instructions income tax treaty. 1040ez tax instructions  The U. 1040ez tax instructions S. 1040ez tax instructions –U. 1040ez tax instructions S. 1040ez tax instructions S. 1040ez tax instructions R. 1040ez tax instructions income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040ez tax instructions That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. 1040ez tax instructions Provisions of the U. 1040ez tax instructions S. 1040ez tax instructions –U. 1040ez tax instructions S. 1040ez tax instructions S. 1040ez tax instructions R. 1040ez tax instructions income tax treaty are discussed in this publication under Commonwealth of Independent States. 1040ez tax instructions U. 1040ez tax instructions S. 1040ez tax instructions –China income tax treaty. 1040ez tax instructions  The U. 1040ez tax instructions S. 1040ez tax instructions –China income tax treaty does not apply to Hong Kong. 1040ez tax instructions Introduction This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U. 1040ez tax instructions S. 1040ez tax instructions income tax for residents of that particular country. 1040ez tax instructions Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax. 1040ez tax instructions You should use this publication only for quick reference. 1040ez tax instructions It is not a complete guide to all provisions of every income tax treaty. 1040ez tax instructions Comments and suggestions. 1040ez tax instructions   We welcome your comments about this publication and your suggestions for future editions. 1040ez tax instructions   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040ez tax instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez tax instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez tax instructions   You can email us at taxforms@irs. 1040ez tax instructions gov. 1040ez tax instructions Please put “Publications Comment” on the subject line. 1040ez tax instructions You can also send us comments from www. 1040ez tax instructions irs. 1040ez tax instructions gov/formspubs. 1040ez tax instructions Select “Comment on Tax Forms and Publications” under “Information About. 1040ez tax instructions ”   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. 1040ez tax instructions Ordering forms and publications. 1040ez tax instructions   Visit www. 1040ez tax instructions irs. 1040ez tax instructions gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez tax instructions Internal Revenue Service 1201 N. 1040ez tax instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez tax instructions   If you have a tax question, check the information available on IRS. 1040ez tax instructions gov or call 1-800-829-1040. 1040ez tax instructions We cannot answer tax questions sent to either of the above addresses. 1040ez tax instructions Obtaining copies of treaties. 1040ez tax instructions   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 1040ez tax instructions   You can obtain the text of most of the treaties at www. 1040ez tax instructions irs. 1040ez tax instructions gov/businesses/international. 1040ez tax instructions You can also obtain the text of most of the treaties at the following address: Department of the Treasury Office of Public Correspondence 1500 Pennsylvania Ave. 1040ez tax instructions NW — Rm. 1040ez tax instructions 3419 Washington, D. 1040ez tax instructions C. 1040ez tax instructions 20220 If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Useful Items - You may want to see: Publication 519 U. 1040ez tax instructions S. 1040ez tax instructions Tax Guide for Aliens 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040ez tax instructions Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in New Mexico

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* 
Albuquerque  5338 Montgomery Blvd. N.E.
Albuquerque, NM 87109 

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

 

Services Provided

(505) 837-5631 
Farmington  800 E. 30th St.
Farmington, NM 87401 

Wednesday & Thursday - 8:30 a.m.- 4:30 p.m.; Friday - 8:30 a.m.-11:30 a.m. 
(Closed for lunch 11:30 a.m. - 12:30 p.m.)
 

**This office will be open 2/12-2/14, 2/26-2/28, 3/12-3/14, 3/26-3/28, 4/09-4/11, 4/23-4/25, 5/07-5/09 and 5/21-5/23. Closed all other days/times.**


Services Provided

(505) 327-7906 
Las Cruces  505 S. Main, Ste. 149
Las Cruces, NM 88001 

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

Services Provided

(575) 526-0161 
Roswell  500 N. Richardson
Roswell, NM 88201 

This Office is Temporarily Closed

 

(575) 624-9442 
Roswell/remote Taxpayer Assistance
available at New
Mexico Legal Aid
200 E. 4th Street
Suite 200
Roswell, NM 88202

Monday-Friday - 8:30 a.m. - 3:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Virtual Services Provided

(575) 624-9442
Santa Fe  2945 Rodeo Park Dr. East
Santa Fe, NM  87505 

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

 

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

 

Services Provided

(505) 424-5961

* 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 (505) 837-5505 in Albuquerque 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
5338 Montgomery Blvd., NE
MS 4040ALB
Albuquerque, NM 87109

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 1040ez Tax Instructions

1040ez tax instructions 1. 1040ez tax instructions   Importance of Records Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Benefits of Recordkeeping Kinds of Records To Keep How Long To Keep Records Introduction A farmer, like other taxpayers, must keep records to prepare an accurate income tax return and determine the correct amount of tax. 1040ez tax instructions This chapter explains the benefits of keeping records, what kinds of records you must keep, and how long you must keep them for federal tax purposes. 1040ez tax instructions Tax records are not the only type of records you need to keep for your farming business. 1040ez tax instructions You should also keep records that measure your farm's financial performance. 1040ez tax instructions This publication only discusses tax records. 1040ez tax instructions The Farm Financial Standards Council has produced a publication that provides a detailed explanation of the recommendations of the Council for financial reporting and analysis. 1040ez tax instructions For information on recordkeeping, you can purchase and download Financial Guidelines for Agricultural Producers at www. 1040ez tax instructions ffsc. 1040ez tax instructions org. 1040ez tax instructions For more information, contact Countryside Marketing, Inc. 1040ez tax instructions in the following manner. 1040ez tax instructions Call 262-253-6902. 1040ez tax instructions Send a fax to 262-253-6903. 1040ez tax instructions Write to: Farm Financial Standards Council N78 W14573 Appleton Ave. 1040ez tax instructions , #287 Menomonee Falls, WI 53051. 1040ez tax instructions Topics - This chapter discusses: Benefits of recordkeeping Kinds of records to keep How long to keep records Useful Items - You may want to see: Publication 51 (Circular A), Agricultural Employer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses See chapter 16 for information about getting publications. 1040ez tax instructions Benefits of Recordkeeping Everyone in business, including farmers, must keep appropriate records. 1040ez tax instructions Recordkeeping will help you do the following. 1040ez tax instructions Monitor the progress of your farming business. 1040ez tax instructions   You need records to monitor the progress of your farming business. 1040ez tax instructions Records can show whether your business is improving, which items are selling, or what changes you need to make. 1040ez tax instructions Records can help you make better decisions that may increase the likelihood of business success. 1040ez tax instructions Prepare your financial statements. 1040ez tax instructions   You need records to prepare accurate financial statements. 1040ez tax instructions These include income (profit and loss) statements and balance sheets. 1040ez tax instructions These statements can help you in dealing with your bank or creditors and help you to manage your farm business. 1040ez tax instructions Identify source of receipts. 1040ez tax instructions   You will receive money or property from many sources. 1040ez tax instructions Your records can identify the source of your receipts. 1040ez tax instructions You need this information to separate farm from nonfarm receipts and taxable from nontaxable income. 1040ez tax instructions Keep track of deductible expenses. 1040ez tax instructions   You may forget expenses when you prepare your tax return unless you record them when they occur. 1040ez tax instructions Prepare your tax returns. 1040ez tax instructions   You need records to prepare your tax return. 1040ez tax instructions For example, your records must support the income, expenses, and credits you report. 1040ez tax instructions Generally, these are the same records you use to monitor your farming business and prepare your financial statements. 1040ez tax instructions Support items reported on tax returns. 1040ez tax instructions   You must keep your business records available at all times for inspection by the IRS. 1040ez tax instructions If the IRS examines any of your tax returns, you may be asked to explain the items reported. 1040ez tax instructions A complete set of records will speed up the examination. 1040ez tax instructions Kinds of Records To Keep Except in a few cases, the law does not require any specific kind of records. 1040ez tax instructions You can choose any recordkeeping system suited to your farming business that clearly shows, for example, your income and expenses. 1040ez tax instructions You should set up your recordkeeping system using an accounting method that clearly shows your income for your tax year. 1040ez tax instructions See  chapter 2. 1040ez tax instructions If you are in more than one business, you should keep a complete and separate set of records for each business. 1040ez tax instructions A corporation should keep minutes of board of directors' meetings. 1040ez tax instructions Your recordkeeping system should include a summary of your business transactions. 1040ez tax instructions This summary is ordinarily made in accounting journals and ledgers. 1040ez tax instructions For example, they must show your gross income, as well as your deductions and credits. 1040ez tax instructions In addition, you must keep supporting documents. 1040ez tax instructions Purchases, sales, payroll, and other transactions you have in your business generate supporting documents such as invoices and receipts. 1040ez tax instructions These documents contain the information you need to record in your journals and ledgers. 1040ez tax instructions It is important to keep these documents because they support the entries in your journals and ledgers and on your tax return. 1040ez tax instructions Keep them in an orderly fashion and in a safe place. 1040ez tax instructions For instance, organize them by year and type of income or expense. 1040ez tax instructions Electronic records. 1040ez tax instructions   All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records. 1040ez tax instructions When you replace hard copy books and records, you must maintain the electronic storage systems for as long as they are material to the administration of tax law. 1040ez tax instructions An electronic storage system is any system for preparing or keeping your records either by electronic imaging or by transfer to an electronic storage media. 1040ez tax instructions The electronic storage system must index, store, preserve, retrieve and reproduce the electronically stored books and records in legible format. 1040ez tax instructions All electronic storage systems must provide a complete and accurate record of your data that is accessible to the IRS. 1040ez tax instructions Electronic storage systems are also subject to the same controls and retention guidelines as those imposed on your original hard copy books and records. 1040ez tax instructions The original hard copy books and records may be destroyed provided that the electronic storage system has been tested to establish that the hard copy books and records are being reproduced in compliance with IRS requirements for an electronic storage system and procedures are established to ensure continued compliance with all applicable rules and regulations. 1040ez tax instructions You still have the responsibility of retaining any other books and records that are required to be retained. 1040ez tax instructions The IRS may test your electronic storage system, including the equipment used, indexing methodology, software and retrieval capabilities. 1040ez tax instructions This test is not considered an examination and the results must be shared with you. 1040ez tax instructions If your electronic storage system meets the requirements mentioned earlier, you will be in compliance. 1040ez tax instructions If not, you may be subject to penalties for non-compliance, unless you continue to maintain your original hard copybooks and records in a manner that allows you and the IRS to determine your correct tax. 1040ez tax instructions For details on electronic storage system requirements, see Rev. 1040ez tax instructions Proc. 1040ez tax instructions 97-22. 1040ez tax instructions You can find Rev. 1040ez tax instructions Proc. 1040ez tax instructions 97-22 on page 9 of Internal Revenue Bulletin 1997-13 at  www. 1040ez tax instructions irs. 1040ez tax instructions gov/pub/irs-irbs/irb97-13. 1040ez tax instructions pdf. 1040ez tax instructions Travel, transportation, entertainment, and gift expenses. 1040ez tax instructions   Specific recordkeeping rules apply to these expenses. 1040ez tax instructions For more information, see Publication 463. 1040ez tax instructions Employment taxes. 1040ez tax instructions   There are specific employment tax records you must keep. 1040ez tax instructions For a list, see Publication 51 (Circular A). 1040ez tax instructions Excise taxes. 1040ez tax instructions   See How To Claim a Credit or Refund in chapter 14 for the specific records you must keep to verify your claim for credit or refund of excise taxes on certain fuels. 1040ez tax instructions Assets. 1040ez tax instructions   Assets are the property, such as machinery and equipment, you own and use in your business. 1040ez tax instructions You must keep records to verify certain information about your business assets. 1040ez tax instructions You need records to figure your annual depreciation deduction and the gain or (loss) when you sell the assets. 1040ez tax instructions Your records should show all the following. 1040ez tax instructions When and how you acquired the asset. 1040ez tax instructions Purchase price. 1040ez tax instructions Cost of any improvements. 1040ez tax instructions Section 179 deduction taken. 1040ez tax instructions Deductions taken for depreciation. 1040ez tax instructions Deductions taken for casualty losses, such as losses resulting from fires or storms. 1040ez tax instructions How you used the asset. 1040ez tax instructions When and how you disposed of the asset. 1040ez tax instructions Selling price. 1040ez tax instructions Expenses of sale. 1040ez tax instructions   The following are examples of records that may show this information. 1040ez tax instructions Purchase and sales invoices. 1040ez tax instructions Real estate closing statements. 1040ez tax instructions Canceled checks. 1040ez tax instructions Bank statements. 1040ez tax instructions Financial account statements as proof of payment. 1040ez tax instructions   If you do not have a canceled check, you may be able to prove payment with certain financial account statements prepared by financial institutions. 1040ez tax instructions These include account statements prepared for the financial institution by a third party. 1040ez tax instructions These account statements must be legible. 1040ez tax instructions The following table lists acceptable account statements. 1040ez tax instructions IF payment is by. 1040ez tax instructions . 1040ez tax instructions . 1040ez tax instructions THEN the statement must show the. 1040ez tax instructions . 1040ez tax instructions . 1040ez tax instructions Check Check number. 1040ez tax instructions Amount. 1040ez tax instructions Payee's name. 1040ez tax instructions Date the check amount was posted to the account by the financial institution. 1040ez tax instructions Electronic funds  transfer Amount transferred. 1040ez tax instructions Payee's name. 1040ez tax instructions Date the transfer was posted to the account by the financial institution. 1040ez tax instructions Credit card Amount charged. 1040ez tax instructions Payee's name. 1040ez tax instructions Transaction date. 1040ez tax instructions    Proof of payment of an amount, by itself, does not establish you are entitled to a tax deduction. 1040ez tax instructions You should also keep other documents, such as credit card sales slips and invoices, to show that you also incurred the cost. 1040ez tax instructions Tax returns. 1040ez tax instructions   Keep copies of your filed tax returns. 1040ez tax instructions They help in preparing future tax returns and making computations if you file an amended return. 1040ez tax instructions Keep copies of your information returns such as Form 1099, Schedule K-1, and Form W-2. 1040ez tax instructions How Long To Keep Records You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code. 1040ez tax instructions Keep records that support an item of income or a deduction appearing on a return until the period of limitations for the return runs out. 1040ez tax instructions A period of limitations is the period of time after which no legal action can be brought. 1040ez tax instructions Generally, that means you must keep your records for at least 3 years from when your tax return was due or filed or within 2 years of the date the tax was paid, whichever is later. 1040ez tax instructions However, certain records must be kept for a longer period of time, as discussed below. 1040ez tax instructions Employment taxes. 1040ez tax instructions   If you have employees, you must keep all employment tax records for at least 4 years after the date the tax becomes due or is paid, whichever is later. 1040ez tax instructions Assets. 1040ez tax instructions   Keep records relating to property until the period of limitations expires for the year in which you dispose of the property in a taxable disposition. 1040ez tax instructions You must keep these records to figure any depreciation, amortization, or depletion deduction and to figure your basis for computing gain or (loss) when you sell or otherwise dispose of the property. 1040ez tax instructions   You may need to keep records relating to the basis of property longer than the period of limitation. 1040ez tax instructions Keep those records as long as they are important in figuring the basis of the original or replacement property. 1040ez tax instructions Generally, this means as long as you own the property and, after you dispose of it, for the period of limitations that applies to you. 1040ez tax instructions For example, if you received property in a nontaxable exchange, you must keep the records for the old property, as well as for the new property, until the period of limitations expires for the year in which you dispose of the new property in a taxable disposition. 1040ez tax instructions For more information on basis, see chapter 6. 1040ez tax instructions Records for nontax purposes. 1040ez tax instructions   When your records are no longer needed for tax purposes, do not discard them until you check to see if you have to keep them longer for other purposes. 1040ez tax instructions For example, your insurance company or creditors may require you to keep them longer than the IRS does. 1040ez tax instructions Prev  Up  Next   Home   More Online Publications