Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040x How To

Irs Amended Return FormE-file Back Taxes Free For Past 3 Years Taxe2012 State Tax Form1040x 2013Irse FileH & R Block Free Tax FilingFree State Tax SoftwareForm 1040ez More:label_form_201040ez More:taxesAmended Tax FormHow To File An Amended Tax Return For 2012Federal Tax Form 1040ezFile Taxes Online 1040ez FreeFiling And Amended Tax Return2012 Free Tax Filing Online2007 Tax FormsFiling State Taxes OnlineFile 2012 State Taxes FreeHow To File State Taxes1040x Filing InstructionsHow To File An Amended Tax Return For 2012File A Tax AmendmentWww Hrblock Com2011 1040a Tax Form1040ez Fill In FormMilitary Discount2011 Tax Return Form 1040Irs Tax FormsHr Block E FileIrs 2012 Form 1040aFederal Tax Forms And State FormsTaxact For 2011Mailing Address 1040ezHow To Amend A Tax Return 20102013 Form 1040ezFill 1040xFile 1040nr Online FreeIrs 1040ez File OnlineAmended 1040ezFree Tax OnlineOnline State Tax Filing

1040x How To

1040x how to Depreciation Table of Contents Introduction Special Depreciation AllowanceQualified Property Election Not To Claim the Allowance Rules for Returns Filed Before June 1, 2002 Passenger Automobiles New York Liberty Zone BenefitsSpecial Liberty Zone Depreciation Allowance Increased Section 179 Deduction Liberty Zone Leasehold Improvement Property If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property. 1040x how to Publication 946, How To Depreciate Property, contains information on depreciation. 1040x how to However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. 1040x how to The new provisions are in the Supplement to Publication 946, which is reprinted below. 1040x how to Supplement to Publication 946 How To Depreciate Property   Introduction After Publication 946 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. 1040x how to The new law made several changes in the tax rules explained in the publication. 1040x how to Some of the changes apply to property placed in service during 2001. 1040x how to This supplemental publication describes those changes and explains what you should do if you are affected by them. 1040x how to The situations and examples in Publication 946 do not reflect any of the changes made by the Job Creation and Worker Assistance Act of 2002. 1040x how to The new law contains the following provisions. 1040x how to 30% depreciation deductions (special depreciation allowance and special New York Liberty Zone (Liberty Zone) depreciation allowance) for the year qualified property is placed in service after September 10, 2001. 1040x how to An increased dollar limit on the section 179 deduction for qualified Liberty Zone property purchased after September 10, 2001. 1040x how to A shorter recovery period for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. 1040x how to An increase in the maximum depreciation deduction for 2001 for a qualified passenger automobile placed in service after September 10, 2001. 1040x how to If you believe you qualify for an increased deduction under any of these new rules, you must file the revised 2001 Form 4562 (dated March 2002) for 2001 calendar or fiscal years and 2000 fiscal years ending after September 10, 2001. 1040x how to If you have already filed a tax return, this supplemental publication explains how to claim these benefits and how to elect not to claim the special depreciation allowance or special Liberty Zone depreciation allowance. 1040x how to See Table 2 at the end of the supplement for an overview of the rules that apply if you filed your return before June 1, 2002. 1040x how to Special Depreciation Allowance You can take a special depreciation allowance for qualified property you place in service after September 10, 2001. 1040x how to The allowance is an additional deduction of 30% of the property's depreciable basis. 1040x how to To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. 1040x how to See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. 1040x how to The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. 1040x how to There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 1040x how to In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. 1040x how to Example 1. 1040x how to On November 1, 2001, you bought and placed in service in your business qualified property that cost $100,000. 1040x how to You did not elect to claim a section 179 deduction. 1040x how to You can deduct 30% of the cost ($30,000) as a special depreciation allowance for 2001. 1040x how to You use the remaining $70,000 of cost to figure your regular depreciation deduction for 2001 and later years. 1040x how to Example 2. 1040x how to The facts are the same as in Example 1, except that you choose to deduct $24,000 of the property's cost as a section 179 deduction. 1040x how to You use the remaining $76,000 of cost to figure your special depreciation allowance of $22,800 ($76,000 × 30%). 1040x how to You use the remaining $53,200 of cost to figure your regular depreciation deduction for 2001 and later years. 1040x how to Qualified Property To qualify for the special depreciation allowance, your property must meet the following requirements. 1040x how to It is new property of one of the following types. 1040x how to Property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 1040x how to See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. 1040x how to Water utility property. 1040x how to See 25-year property on page 22 in Publication 946. 1040x how to Computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. 1040x how to (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1040x how to ) Qualified leasehold improvement property (defined later). 1040x how to It meets the following tests (explained later under Tests To Be Met). 1040x how to Acquisition date test. 1040x how to Placed in service date test. 1040x how to Original use test. 1040x how to It is not excepted property (explained later under Excepted Property). 1040x how to Qualified leasehold improvement property. 1040x how to    Generally, this is any improvement to an interior part of a building that is nonresidential real property, provided all of the following requirements are met. 1040x how to The improvement is made under or pursuant to a lease by the lessee (or any sublessee) or the lessor of that part of the building. 1040x how to That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. 1040x how to The improvement is placed in service more than 3 years after the date the building was first placed in service. 1040x how to   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. 1040x how to The enlargement of the building. 1040x how to Any elevator or escalator. 1040x how to Any structural component benefiting a common area. 1040x how to The internal structural framework of the building. 1040x how to   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. 1040x how to However, a binding commitment between related persons is not treated as a lease. 1040x how to Related persons. 1040x how to   For this purpose, the following are related persons. 1040x how to Members of an affiliated group. 1040x how to The persons listed in items (1) through (9) under Related persons on page 8 of Publication 946 (except that “80% or more” should be substituted for “more than 10%” each place it appears). 1040x how to An executor and a beneficiary of the same estate. 1040x how to Tests To Be Met To qualify for the special depreciation allowance, the property must meet all of the following tests. 1040x how to Acquisition date test. 1040x how to    Generally, you must have acquired the property either: After September 10, 2001, and before September 11, 2004, but only if no written binding contract for the acquisition was in effect before September 11, 2001, or Pursuant to a written binding contract entered into after September 10, 2001, and before September 11, 2004. 1040x how to   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001, and before September 11, 2004. 1040x how to Placed in service date test. 1040x how to   Generally, the property must be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. 1040x how to   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. 1040x how to Original use test. 1040x how to   The original use of the property must have begun with you after September 10, 2001. 1040x how to “Original use” means the first use to which the property is put, whether or not by you. 1040x how to Additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test. 1040x how to Excepted Property The following property does not qualify for the special depreciation allowance. 1040x how to Property used by any person before September 11, 2001. 1040x how to Property required to be depreciated using ADS. 1040x how to This includes listed property used 50% or less in a qualified business use. 1040x how to Qualified New York Liberty Zone leasehold improvement property (defined next). 1040x how to Qualified New York Liberty Zone leasehold improvement property. 1040x how to   This is any qualified leasehold improvement property (as defined earlier) if all of the following requirements are met. 1040x how to The improvement is to a building located in the New York Liberty Zone (defined later under New York Liberty Zone Benefits). 1040x how to The improvement is placed in service after September 10, 2001, and before January 1, 2007. 1040x how to No written binding contract for the improvement was in effect before September 11, 2001. 1040x how to Election Not To Claim the Allowance You can elect not to claim the special depreciation allowance for qualified property. 1040x how to If you make this election for any property, it applies to all property in the same property class placed in service during the year. 1040x how to To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. 1040x how to When to make election. 1040x how to   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. 1040x how to   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). 1040x how to Attach the election statement to the amended return. 1040x how to At the top of the election statement, write “Filed pursuant to section 301. 1040x how to 9100–2. 1040x how to ” Revoking an election. 1040x how to   Once you elect not to deduct the special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. 1040x how to A request to revoke the election is subject to a user fee. 1040x how to Rules for Returns Filed Before June 1, 2002 The following rules apply if you placed qualified property in service after September 10, 2001, and filed your return before June 1, 2002. 1040x how to The rules apply to returns for the following years. 1040x how to 2000 fiscal years that end after September 10, 2001. 1040x how to 2001 calendar and fiscal years. 1040x how to Claiming the allowance. 1040x how to   If you did not claim the allowance on your return and did not make the election not to claim the allowance, you can do either of the following to claim the allowance. 1040x how to File an amended return by the due date (not including extensions) of your return for the year following the year the property was placed in service. 1040x how to Write “Filed Pursuant to Rev. 1040x how to Proc. 1040x how to 2002–33” at the top of the amended return. 1040x how to File Form 3115, Application for Change in Accounting Method, with your return for the year following the year the property was placed in service. 1040x how to Your return must be filed by the due date (including extensions). 1040x how to Write “Automatic Change Filed Under Rev. 1040x how to Proc. 1040x how to 2002–33” on the appropriate line of Form 3115. 1040x how to You must also file a copy (with signature) of the completed Form 3115 with the IRS National Office no later than when you file the original with your return. 1040x how to For more information about filing Form 3115, including the address to send it to, see Revenue Procedure 2002–9, Revenue Procedure 2002–19, and Revenue Procedure 2002–33. 1040x how to Example 1. 1040x how to You are an individual and you use the calendar year. 1040x how to You placed qualified property in service for your business in December 2001. 1040x how to You filed your 2001 income tax return before April 15, 2002. 1040x how to You did not claim the special depreciation allowance for the property and did not make the election not to claim the allowance. 1040x how to You can claim the special allowance by filing an amended 2001 return by April 15, 2003, with “Filed Pursuant to Rev. 1040x how to Proc. 1040x how to 2002–33” at the top of the amended return. 1040x how to You must file an amended return by April 15, 2003, even if you get an extension of time to file your 2002 tax return. 1040x how to Example 2. 1040x how to The facts concerning your 2001 return are the same as in Example 1. 1040x how to In addition, you got an automatic 4-month extension of time (to August 15, 2003) to file your 2002 return. 1040x how to You can claim the special allowance by filing a Form 3115 (with “Filed Pursuant to Rev. 1040x how to Proc. 1040x how to 2002–33” on the appropriate line) with your 2002 return by August 15, 2003. 1040x how to You must also file a copy of this Form 3115 with the IRS National Office no later than when you file your 2002 return. 1040x how to Electing not to claim the allowance. 1040x how to   Generally, you have elected not to claim the special depreciation allowance for a class of property if you: Filed your return timely (including extensions) for the year you placed qualified property in service and indicated on a statement with the return that you are not claiming the allowance, or Filed your return timely and filed an amended return within 6 months of the due date of the original return (not including extensions) and indicated on a statement with the amended return that you are not claiming the allowance. 1040x how to The statement must indicate that you are not deducting the special depreciation allowance and the class of property to which the election applies. 1040x how to The statement can be either attached to or written on the return. 1040x how to You can, for example, write “not deducting 30%” on Form 4562. 1040x how to Deemed election. 1040x how to   If you have not followed either of the procedures described above to elect not to claim the allowance, you may still be treated as making the election. 1040x how to You will be treated as making the election if you meet both of the following conditions. 1040x how to You filed your return for the year you placed the property in service and claimed depreciation, but not the special allowance, for any class of property. 1040x how to You do not file an amended return or a Form 3115 within the time prescribed for claiming the special allowance. 1040x how to See Claiming the allowance, earlier. 1040x how to Passenger Automobiles The limit on your depreciation deduction (including any section 179 deduction) for any passenger automobile that is qualified property (defined earlier) placed in service after September 10, 2001, and for which you claim the special depreciation allowance is increased. 1040x how to Generally, the limit is increased from $3,060 to $7,660. 1040x how to However, if the automobile is a qualified electric car, the limit is increased from $9,280 to $23,080 ($22,980 if placed in service in 2002). 1040x how to Table 1 shows the maximum deduction amounts for 2001. 1040x how to Table 1. 1040x how to Maximum Deduction for 2001 Qualified Vehicle Placed in Service Before Sept. 1040x how to 11 Placed in Service After Sept. 1040x how to 10 Passenger automobile $3,060 $7,660 Electric car 9,280 23,080 1 1$22,980 if you place an electric car in service in 2002. 1040x how to Election not to claim the allowance. 1040x how to   The increased maximum depreciation deduction does not apply if you elected not to claim the special depreciation allowance as explained earlier under Election Not To Claim the Allowance and Rules for Returns Filed Before June 1, 2002. 1040x how to New York Liberty Zone Benefits Several benefits are available for property you place in service in the New York Liberty Zone (Liberty Zone). 1040x how to They include a special depreciation allowance for the year you place the property in service, an increased section 179 deduction, and the classification of certain leasehold improvement property as 5-year property. 1040x how to Area defined. 1040x how to   The New York Liberty Zone is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York. 1040x how to Special Liberty Zone Depreciation Allowance You can take a special depreciation allowance for qualified Liberty Zone property you place in service after September 10, 2001. 1040x how to The allowance is an additional deduction of 30% of the property's depreciable basis. 1040x how to To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. 1040x how to See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. 1040x how to The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. 1040x how to There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 1040x how to In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. 1040x how to You cannot claim the special Liberty Zone depreciation allowance for property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. 1040x how to Qualified property is eligible for only one special depreciation allowance. 1040x how to Example 1. 1040x how to On November 1, 2001, you bought and placed in service in your business, which is in the Liberty Zone, qualified Liberty Zone property that cost $200,000. 1040x how to You did not elect to claim a section 179 deduction. 1040x how to You can deduct 30% of the cost ($60,000) as a special Liberty Zone depreciation allowance for 2001. 1040x how to You use the remaining $140,000 of cost to figure your regular depreciation deduction for 2001 and later years. 1040x how to Example 2. 1040x how to The facts are the same as in Example 1, except that you choose to deduct $59,000 of the property's cost as a section 179 deduction. 1040x how to (See Increased Section 179 Deduction, later, for information concerning how this section 179 deduction amount is figured). 1040x how to You use the remaining $141,000 of cost to figure your special Liberty Zone depreciation allowance of $42,300 ($141,000 × 30%). 1040x how to You use the remaining $98,700 of cost to figure your regular depreciation deduction for 2001 and later years. 1040x how to Qualified Liberty Zone Property For a 2001 calendar or fiscal year and a 2000 fiscal year that ends after September 10, 2001, property qualifies for the special Liberty Zone depreciation allowance if it meets the following requirements. 1040x how to It is one of the following types of property. 1040x how to Used property depreciated under MACRS with a recovery period of 20 years or less. 1040x how to See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. 1040x how to Used water utility property. 1040x how to See 25-year property on page 22 in Publication 946. 1040x how to Used computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. 1040x how to (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1040x how to ) Certain nonresidential real property and residential rental property (defined later). 1040x how to It meets the following tests (explained later under Tests to be met). 1040x how to Acquisition date test. 1040x how to Placed in service date test. 1040x how to Substantial use test. 1040x how to Original use test. 1040x how to It is not excepted property (explained later under Excepted property). 1040x how to Nonresidential real property and residential rental property. 1040x how to   This property is qualifying property only to the extent it rehabilitates real property damaged, or replaces real property destroyed or condemned, as a result of the terrorist attack of September 11, 2001. 1040x how to Property is treated as replacing destroyed or condemned property if, as part of an integrated plan, such property replaces real property included in a continuous area that includes real property destroyed or condemned. 1040x how to   For these purposes, real property is considered destroyed (or condemned) only if an entire building or structure was destroyed (or condemned) as a result of the terrorist attack. 1040x how to Otherwise, the property is considered damaged real property. 1040x how to For example, if certain structural components of a building (such as walls, floors, or plumbing fixtures) are damaged or destroyed as a result of the terrorist attack, but the building is not destroyed (or condemned), then only costs related to replacing the damaged or destroyed structural components qualify for the special Liberty Zone depreciation allowance. 1040x how to Tests to be met. 1040x how to   To qualify for the special Liberty Zone depreciation allowance, your property must meet all of the following tests. 1040x how to Acquisition date test. 1040x how to   You must have acquired the property by purchase after September 10, 2001, and there must not have been a binding written contract for the acquisition in effect before September 11, 2001. 1040x how to   For information on the acquisition of property by purchase, see Property Acquired by Purchase on page 15 of Publication 946. 1040x how to   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001. 1040x how to Placed in service date test. 1040x how to   Generally, the property must be placed in service for use in your trade or business or for the production of income before January 1, 2007 (January 1, 2010, in the case of qualifying nonresidential real property and residential rental property). 1040x how to   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. 1040x how to Substantial use test. 1040x how to   Substantially all use of the property must be in the Liberty Zone and in the active conduct of your trade or business in the Liberty Zone. 1040x how to Original use test. 1040x how to   The original use of the property in the Liberty Zone must have begun with you after September 10, 2001. 1040x how to   Used property can be qualified Liberty Zone property if it has not previously been used within the Liberty Zone. 1040x how to Also, additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test if the original use of the property in the Liberty Zone began with you. 1040x how to Excepted property. 1040x how to   The following property does not qualify for the special Liberty Zone depreciation allowance. 1040x how to Property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. 1040x how to Property required to be depreciated using ADS. 1040x how to This includes listed property used 50% or less in a qualified business use. 1040x how to Qualified New York Liberty Zone leasehold improvement property (defined earlier in Excepted Property under Special Depreciation Allowance). 1040x how to Example. 1040x how to In December 2001, you bought and placed in service in your business in the Liberty Zone the following property. 1040x how to New office furniture with a MACRS recovery period of 7 years. 1040x how to A used computer with a MACRS recovery period of 5 years. 1040x how to The computer had not previously been used within the Liberty Zone. 1040x how to Because the office furniture is new property, it qualifies for the special depreciation allowance, but not the special Liberty Zone depreciation allowance. 1040x how to Because the computer is used property that had not previously been used in the Liberty Zone, it qualifies for the special Liberty Zone depreciation allowance, but not the special depreciation allowance. 1040x how to Election Not To Claim the Liberty Zone Allowance You can elect not to claim the special Liberty Zone depreciation allowance for qualified property. 1040x how to If you make this election for any property, it applies to all property in the same property class placed in service during the year. 1040x how to To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. 1040x how to When to make the election. 1040x how to   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. 1040x how to   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). 1040x how to Attach the election statement to the amended return. 1040x how to At the top of the election statement, write “Filed pursuant to section 301. 1040x how to 9100–2. 1040x how to ” Revoking an election. 1040x how to   Once you elect not to deduct the special Liberty Zone depreciation allowance for a class of property, you cannot revoke the election without IRS consent. 1040x how to A request to revoke the election is subject to a user fee. 1040x how to Returns filed before June 1, 2002. 1040x how to   The rules that apply to the special depreciation allowance discussed earlier in Rules for Returns Filed Before June 1, 2002 under Special Depreciation Allowance also apply to the special Liberty Zone depreciation allowance. 1040x how to Increased Section 179 Deduction Under section 179 of the Internal Revenue Code, you can choose to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. 1040x how to For tax years beginning in 2000, that limit was $20,000. 1040x how to For tax years beginning in 2001 and 2002, that limit is generally $24,000. 1040x how to If the cost of qualifying section 179 property placed in service in a year is over $200,000, you must reduce the dollar limit (but not below zero) by the amount of the cost over $200,000. 1040x how to Increased Dollar Limit The dollar limit on the section 179 deduction is increased for certain property placed in service in the Liberty Zone. 1040x how to The increase is the smaller of the following amounts. 1040x how to $35,000. 1040x how to The cost of section 179 property that is qualified Liberty Zone property placed in service during the year. 1040x how to If you use the revised 2001 Form 4562 (dated March 2002) for a tax year beginning in 2000, you must reduce the section 179 dollar limit to $20,000 before adding the additional amount for qualified property. 1040x how to Qualified property. 1040x how to   To qualify for the increased section 179 deduction, your property must be section 179 property that is either: Qualified Liberty Zone property, or Property that would be qualified Liberty Zone property except that it is eligible for the special depreciation allowance. 1040x how to Qualified Liberty Zone property is explained earlier in Qualified Liberty Zone Property under Special Liberty Zone Depreciation Allowance. 1040x how to Property eligible for the special depreciation allowance is explained earlier in Qualified Property under Special Depreciation Allowance. 1040x how to For information on the requirements that must be met for property to qualify for the section 179 deduction, see What Property Qualifies? on page 14 of Publication 946. 1040x how to Example 1. 1040x how to In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $25,000. 1040x how to Because this cost is less than $35,000, the dollar limit on the section 179 deduction is increased by $25,000 to $49,000 ($24,000 + $25,000). 1040x how to Example 2. 1040x how to In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $75,000. 1040x how to Because $35,000 is less than the cost of the property you place in service, the dollar limit on the section 179 deduction you can claim is increased by $35,000 to $59,000 ($24,000 + $35,000). 1040x how to Reduced Dollar Limit Generally, you must reduce the dollar limit for a year by the cost of qualifying section 179 property placed in service in the year that is more than $200,000. 1040x how to However, if the cost of your Liberty Zone property exceeds $200,000, you take into account only 50% (instead of 100%) of the cost of qualified property placed in service in a year. 1040x how to Example. 1040x how to In 2002, you place in service in your business, which is in the Liberty Zone, qualified property costing $460,000. 1040x how to Your increased dollar limit is $59,000 ($35,000 + $24,000). 1040x how to Because 50% of the cost of the property you place in service ($230,000) is $30,000 more than $200,000, you must reduce your $59,000 dollar limit to $29,000 ($59,000 - $30,000). 1040x how to Recapture Rules Rules similar to those explained on page 20 of Publication 946 under When Must You Recapture the Deduction? apply with respect to any qualified property you stop using in the Liberty Zone. 1040x how to Returns Filed Before June 1, 2002 If you filed a return before June 1, 2002, and did not deduct the increased section 179 amount for qualified property placed in service after September 10, 2001, you can deduct the increased amount by filing an amended return by the due date (not including extensions) of the return for the year after the year the property was placed in service. 1040x how to This rule applies to returns for the following years. 1040x how to 2000 fiscal years that end after September 10, 2001. 1040x how to 2001 calendar and fiscal years. 1040x how to On the amended return, write “Filed Pursuant to Rev. 1040x how to Proc. 1040x how to 2002–33. 1040x how to ” Liberty Zone Leasehold Improvement Property Qualified Liberty Zone leasehold improvement property (described earlier in Qualified Property under Special Depreciation Allowance) is 5-year property. 1040x how to This means that it is depreciated over a recovery period of 5 years. 1040x how to For information about recovery periods, see Which Recovery Period Applies? on page 23 of Publication 946. 1040x how to The straight-line method must be used with respect to qualified Liberty Zone leasehold improvement property. 1040x how to Under ADS, the recovery period for qualified Liberty Zone leasehold improvement property is 9 years. 1040x how to Returns Filed Before June 1, 2002 If you filed either of the following returns before June 1, 2002, and did not depreciate qualified Liberty Zone leasehold improvement property placed in service during the tax year as 5-year property using the straight line method, you should file an amended return before you file your return for the year after the year the property was placed in service. 1040x how to Your 2000 fiscal year return (for a 2000 fiscal year that ends after September 10, 2001). 1040x how to Your 2001 calendar or fiscal year return. 1040x how to On the amended return, write “Filed Pursuant to Rev. 1040x how to Proc. 1040x how to 2002–33. 1040x how to ” Table 2. 1040x how to Rules for Returns Filed Before June 1, 2002 Note:This chart highlights the rules for returns affected by the Job Creation and Worker Assistance Act of 2002 that were filed before June 1, 2002, without accounting for any of the new benefits under the law. 1040x how to See the text for definitions and examples. 1040x how to Do not rely on this chart alone. 1040x how to IF you want to. 1040x how to . 1040x how to . 1040x how to THEN you. 1040x how to . 1040x how to . 1040x how to BY. 1040x how to . 1040x how to . 1040x how to claim the special depreciation allowance or special Liberty Zone depreciation allowance • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service, or • must file Form 3115, Application for Change in Accounting Method, with your return for the year after the year the property was placed in service • the due date (including extensions) of your return for the year after the year the property was placed in service, and • must file a copy of your completed Form 3115 with the IRS National Office • the date you file the original Form 3115 with your return for the year after the year the property was placed in service. 1040x how to elect not to claim the special depreciation allowance or the special Liberty Zone depreciation allowance 1 • must have filed your return timely for the year the property was placed in service, and   • must file an amended return stating you are not claiming the allowance • the date that is 6 months after the due date of the original return (not including extensions). 1040x how to deduct the increased section 179 amount • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service. 1040x how to use a 5-year recovery period for depreciating qualified Liberty Zone leasehold improvement property • should file an amended return • the date you file your return for the year after the year the property was placed in service. 1040x how to 1See also Deemed election under Rules for Returns Filed Before June 1, 2002, earlier. 1040x how to Prev  Up  Next   Home   More Online Publications
Español

National Security Council

The National Security Council advises and assists the President on national security and foreign policy matters.

Contact the Agency or Department

Website: National Security Council

Address: The White House
1600 Pennsylvania Ave NW

Washington, DC 20500

Phone Number: (202) 456-1111(202) 456-1414 (White House Switchboard)

TTY: (202) 456-6213

Parent Agency

The 1040x How To

1040x how to Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 1040x how to It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 1040x how to The maximum amount you can claim for the credit is $1,000 for each qualifying child. 1040x how to Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 1040x how to S. 1040x how to citizen, a U. 1040x how to S. 1040x how to national, or a U. 1040x how to S. 1040x how to resident alien. 1040x how to For more information, see Publication 519, U. 1040x how to S. 1040x how to Tax Guide for Aliens. 1040x how to If the child was adopted, see Adopted child , later. 1040x how to For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 1040x how to Example. 1040x how to Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 1040x how to Because he is not a U. 1040x how to S. 1040x how to citizen, U. 1040x how to S. 1040x how to national, or U. 1040x how to S. 1040x how to resident alien, he is not a qualifying child for the child tax credit. 1040x how to Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 1040x how to   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 1040x how to   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 1040x how to To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 1040x how to For more information about the substantial presence test, see Publication 519, U. 1040x how to S. 1040x how to Tax Guide for Aliens. 1040x how to Adopted child. 1040x how to   An adopted child is always treated as your own child. 1040x how to An adopted child includes a child lawfully placed with you for legal adoption. 1040x how to   If you are a U. 1040x how to S. 1040x how to citizen or U. 1040x how to S. 1040x how to national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 1040x how to Exceptions to time lived with you. 1040x how to    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 1040x how to Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 1040x how to   There are also exceptions for kidnapped children and children of divorced or separated parents. 1040x how to For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1040x how to Qualifying child of more than one person. 1040x how to   A special rule applies if your qualifying child is the qualifying child of more than one person. 1040x how to For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1040x how to Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 1040x how to The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 1040x how to If this amount is zero, you cannot take this credit because there is no tax to reduce. 1040x how to But you may be able to take the additional child tax credit. 1040x how to See Additional Child Tax Credit, later. 1040x how to Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 1040x how to Married filing jointly – $110,000. 1040x how to Single, head of household, or qualifying widow(er) – $75,000. 1040x how to Married filing separately – $55,000. 1040x how to Modified AGI. 1040x how to   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 1040x how to Any amount excluded from income because of the exclusion of income from Puerto Rico. 1040x how to On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 1040x how to ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 1040x how to Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 1040x how to Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 1040x how to Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 1040x how to   If you do not have any of the above, your modified AGI is the same as your AGI. 1040x how to AGI. 1040x how to   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 1040x how to Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 1040x how to You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 1040x how to You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 1040x how to Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 1040x how to Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 1040x how to Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 1040x how to For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 1040x how to Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 1040x how to The additional child tax credit may give you a refund even if you do not owe any tax. 1040x how to How to claim the additional child tax credit. 1040x how to   To claim the additional child tax credit, follow the steps below. 1040x how to Make sure you figured the amount, if any, of your child tax credit. 1040x how to If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 1040x how to If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 1040x how to Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 1040x how to Please click the link to view the image. 1040x how to Child tax worksheet - page 1. 1040x how to Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 1040x how to Please click the link to view the image. 1040x how to Child tax worksheet - page 2. 1040x how to Line 11 Worksheet This image is too large to be displayed in the current screen. 1040x how to Please click the link to view the image. 1040x how to Line 11 worksheet - page 1. 1040x how to Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 1040x how to Please click the link to view the image. 1040x how to Line 11 worksheet - page 2. 1040x how to 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 1040x how to  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1040x how to  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 1040x how to     1. 1040x how to a. 1040x how to Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 1040x how to     b. 1040x how to Enter the amount of any nontaxable combat pay received. 1040x how to Also enter this amount on Schedule 8812, line 4b. 1040x how to This amount should be shown in Form(s) W-2, box 12, with code Q. 1040x how to 1b. 1040x how to       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 1040x how to Otherwise, skip lines 2a through 2e and go to line 3. 1040x how to     2. 1040x how to a. 1040x how to Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 1040x how to     b. 1040x how to Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 1040x how to * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1040x how to Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 1040x how to Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 1040x how to     c. 1040x how to Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 1040x how to * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1040x how to Do not include on this line any amounts exempt from self-employment tax 2c. 1040x how to         d. 1040x how to If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 1040x how to Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 1040x how to         e. 1040x how to If line 2c is a profit, enter the smaller of line 2c or line 2d. 1040x how to If line 2c is a (loss), enter the (loss) from line 2c. 1040x how to 2e. 1040x how to   3. 1040x how to Combine lines 1a, 1b, 2a, 2b, and 2e. 1040x how to If zero or less, stop. 1040x how to Do not complete the rest of this worksheet. 1040x how to Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 1040x how to   4. 1040x how to Enter any amount included on line 1a that is:               a. 1040x how to A scholarship or fellowship grant not reported on Form W-2 4a. 1040x how to         b. 1040x how to For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 1040x how to         c. 1040x how to A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 1040x how to This amount may be shown in box 11 of your Form W-2. 1040x how to If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 1040x how to 4c. 1040x how to       5. 1040x how to a. 1040x how to Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 1040x how to Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 1040x how to             b. 1040x how to Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 1040x how to 5b. 1040x how to             c. 1040x how to Subtract line 5b from line 5a 5c. 1040x how to       6. 1040x how to Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 1040x how to       7. 1040x how to Add lines 4a through 4c, 5c, and 6 7. 1040x how to   8. 1040x how to Subtract line 7 from line 3 8. 1040x how to       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 1040x how to If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 1040x how to     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 1040x how to Put your name and social security number on Schedule SE and attach it to your return. 1040x how to                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 1040x how to  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1040x how to               1. 1040x how to a. 1040x how to Enter the amount from Form 1040A, line 7 1a. 1040x how to         b. 1040x how to Enter the amount of any nontaxable combat pay received. 1040x how to Also enter this amount on Schedule 8812, line 4b. 1040x how to This amount should be shown in Form(s) W-2, box 12, with code Q. 1040x how to 1b. 1040x how to         c. 1040x how to Add lines 1a and 1b. 1040x how to     1c. 1040x how to   2. 1040x how to Enter any amount included on line 1a that is:           a. 1040x how to A scholarship or fellowship grant not reported on Form W-2 2a. 1040x how to         b. 1040x how to For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 1040x how to         c. 1040x how to A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 1040x how to This amount may be shown in box 11 of your Form W-2. 1040x how to If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 1040x how to       3. 1040x how to Add lines 2a through 2c 3. 1040x how to   4. 1040x how to Subtract line 3 from line 1c. 1040x how to Enter the result here and on line 2 of the Line 11 Worksheet 4. 1040x how to                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 1040x how to Social security tax, Medicare tax, and Additional Medicare Tax on wages. 1040x how to 1. 1040x how to Enter the social security tax withheld (Form(s) W-2, box 4) 1. 1040x how to   2. 1040x how to Enter the Medicare tax withheld (Form(s) W-2, box 6). 1040x how to Box 6 includes any Additional Medicare Tax 2. 1040x how to   3. 1040x how to Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 1040x how to   4. 1040x how to Add lines 1, 2, and 3 4. 1040x how to   5. 1040x how to Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 1040x how to   6. 1040x how to Subtract line 5 from line 4 6. 1040x how to   Additional Medicare Tax on Self-Employment Income. 1040x how to 7. 1040x how to Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 1040x how to   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 1040x how to Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 1040x how to Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 1040x how to 8. 1040x how to Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 1040x how to   9. 1040x how to Enter the Medicare tax (Form(s) W-2, box 14) 9. 1040x how to   10. 1040x how to Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 1040x how to Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 1040x how to   11. 1040x how to Add lines 8, 9, and 10 11. 1040x how to   12. 1040x how to Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 1040x how to   13. 1040x how to Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 1040x how to   14. 1040x how to Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 1040x how to Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 1040x how to   15. 1040x how to Add lines 12, 13, and 14 15. 1040x how to   Line 6 amount 16. 1040x how to Add lines 6, 7, 11, and 15. 1040x how to Enter here and on line 6 of the Line 11 Worksheet. 1040x how to 16. 1040x how to   Paperwork Reduction Act Notice. 1040x how to   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 1040x how to You are required to give us the information if requested. 1040x how to We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 1040x how to   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 1040x how to Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 1040x how to Generally, tax returns and return information are confidential, as required by section 6103. 1040x how to   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 1040x how to For the estimated averages, see the instructions for your income tax return. 1040x how to   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 1040x how to See Comments and suggestions , earlier. 1040x how to How To Get Tax Help 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. 1040x how to Free help with your tax return. 1040x how to   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040x how to The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040x how to The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x how to 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. 1040x how to In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040x how to To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040x how to gov, download the IRS2Go app, or call 1-800-906-9887. 1040x how to   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x how to To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x how to aarp. 1040x how to org/money/taxaide or call 1-888-227-7669. 1040x how to For more information on these programs, go to IRS. 1040x how to gov and enter “VITA” in the search box. 1040x how to Internet. 1040x how to    IRS. 1040x how to gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040x how to Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x how to 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. 1040x how to Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040x how to gov or download the IRS2Go app and select the Refund Status option. 1040x how to The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x how to 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. 1040x how to You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x how to The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x how to Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040x how to No need to wait on the phone or stand in line. 1040x how to 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. 1040x how to When you reach the response screen, you can print the entire interview and the final response for your records. 1040x how to New subject areas are added on a regular basis. 1040x how to  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040x how to gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040x how to You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040x how to The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040x how to 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. 1040x how to 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. 1040x how to You can also ask the IRS to mail a return or an account transcript to you. 1040x how to Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040x how to gov or by calling 1-800-908-9946. 1040x how to Tax return and tax account transcripts are generally available for the current year and the past three years. 1040x how to Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040x how to Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040x how to 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. 1040x how to Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040x how to gov and enter Where's My Amended Return? in the search box. 1040x how to You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x how to It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x how to Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040x how to gov. 1040x how to Select the Payment tab on the front page of IRS. 1040x how to gov for more information. 1040x how to Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040x how to Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x how to gov. 1040x how to 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. 1040x how to Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x how to gov. 1040x how to Request an Electronic Filing PIN by going to IRS. 1040x how to gov and entering Electronic Filing PIN in the search box. 1040x how to Download forms, instructions and publications, including accessible versions for people with disabilities. 1040x how to Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040x how to gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040x how to An employee can answer questions about your tax account or help you set up a payment plan. 1040x how to Before you visit, check the Office Locator on IRS. 1040x how to gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040x how to If you have a special need, such as a disability, you can request an appointment. 1040x how to Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x how to Apply for an Employer Identification Number (EIN). 1040x how to Go to IRS. 1040x how to gov and enter Apply for an EIN in the search box. 1040x how to Read the Internal Revenue Code, regulations, or other official guidance. 1040x how to Read Internal Revenue Bulletins. 1040x how to Sign up to receive local and national tax news and more by email. 1040x how to Just click on “subscriptions” above the search box on IRS. 1040x how to gov and choose from a variety of options. 1040x how to    Phone. 1040x how to You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x how to Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x how to Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040x how to gov, or download the IRS2Go app. 1040x how to 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. 1040x how to The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x how to Most VITA and TCE sites offer free electronic filing. 1040x how to Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x how to Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x how to 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. 1040x how to 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. 1040x how to The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x how to Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x how to 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. 1040x how to The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x how to Note, the above information is for our automated hotline. 1040x how to 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. 1040x how to Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x how to You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x how to It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x how to 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). 1040x how to You should receive your order within 10 business days. 1040x how to Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040x how to 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. 1040x how to Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x how to The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x how to These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040x how to    Walk-in. 1040x how to You can find a selection of forms, publications and services — in-person. 1040x how to Products. 1040x how to You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x how to Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x how to Services. 1040x how to You can walk in to your local TAC for face-to-face tax help. 1040x how to An employee can answer questions about your tax account or help you set up a payment plan. 1040x how to Before visiting, use the Office Locator tool on IRS. 1040x how to gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040x how to    Mail. 1040x how to You can send your order for forms, instructions, and publications to the address below. 1040x how to You should receive a response within 10 business days after your request is received. 1040x how to Internal Revenue Service 1201 N. 1040x how to Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040x how to The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x how to Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x how to   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040x how to 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. 1040x how to You face (or your business is facing) an immediate threat of adverse action. 1040x how to You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x how to   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. 1040x how to Here's why we can help: TAS is an independent organization within the IRS. 1040x how to Our advocates know how to work with the IRS. 1040x how to Our services are free and tailored to meet your needs. 1040x how to We have offices in every state, the District of Columbia, and Puerto Rico. 1040x how to   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. 1040x how to   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x how to If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040x how to Low Income Taxpayer Clinics 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. 1040x how to Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x how to Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x how to Prev  Up  Next   Home   More Online Publications