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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.

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2010 Online Tax Filing

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2010 Online Tax Filing

2010 online tax filing Part One -   Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. 2010 online tax filing Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. 2010 online tax filing Table of Contents 1. 2010 online tax filing   Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. 2010 online tax filing Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. 2010 online tax filing Reseller statement. 2010 online tax filing Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 2010 online tax filing Deep-draft ocean-going vessels. 2010 online tax filing Passenger vessels. 2010 online tax filing Ocean-going barges. 2010 online tax filing State or local governments. 2010 online tax filing Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. 2010 online tax filing   Fuel Tax Credits and RefundsGasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. 2010 online tax filing Providing information. 2010 online tax filing Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 2010 online tax filing Fuel used between airfield and farm. 2010 online tax filing Fuel not used for farming. 2010 online tax filing Vehicles not considered highway vehicles. 2010 online tax filing Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Maryland

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Annapolis 190 Admiral Cochrane Dr.
Annapolis, MD 21401

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

 

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

 

Services Provided

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

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


Services Provided

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

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

 

Services Provided

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

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

 

Services Provided

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

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


Services Provided

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

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

Services Provided

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

Monday-Friday - 8:30 a.m.- 4:30 p.m. 


Services Provided

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

Monday-Friday - 8:30 a.m.- 4:30 p.m. 

 

Services Provided

(240) 613-8976 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (443) 853-6000 in Baltimore or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Fallon Federal Building
31 Hopkins Plaza, Room 1432
Baltimore, MD 21201

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The 2010 Online Tax Filing

2010 online tax filing 2. 2010 online tax filing   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. 2010 online tax filing The pay may be in cash, property, or services. 2010 online tax filing It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. 2010 online tax filing For information about deducting employment taxes, see chapter 5. 2010 online tax filing You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. 2010 online tax filing Empowerment zone employment credit (Form 8844). 2010 online tax filing Indian employment credit (Form 8845). 2010 online tax filing Work opportunity credit (Form 5884). 2010 online tax filing Credit for employer differential wage payments (Form 8932). 2010 online tax filing Reduce your deduction for employee wages by the amount of employment credits you claim. 2010 online tax filing For more information about these credits, see the form on which the credit is claimed. 2010 online tax filing Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. 2010 online tax filing Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. 2010 online tax filing These and other requirements that apply to all business expenses are explained in chapter 1. 2010 online tax filing In addition, the pay must meet both of the following tests. 2010 online tax filing Test 1. 2010 online tax filing It must be reasonable. 2010 online tax filing Test 2. 2010 online tax filing It must be for services performed. 2010 online tax filing The form or method of figuring the pay does not affect its deductibility. 2010 online tax filing For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. 2010 online tax filing Test 1—Reasonableness You must be able to prove that the pay is reasonable. 2010 online tax filing Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. 2010 online tax filing If the pay is excessive, the excess pay is disallowed as a deduction. 2010 online tax filing Factors to consider. 2010 online tax filing   Determine the reasonableness of pay by the facts and circumstances. 2010 online tax filing Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. 2010 online tax filing   To determine if pay is reasonable, also consider the following items and any other pertinent facts. 2010 online tax filing The duties performed by the employee. 2010 online tax filing The volume of business handled. 2010 online tax filing The character and amount of responsibility. 2010 online tax filing The complexities of your business. 2010 online tax filing The amount of time required. 2010 online tax filing The cost of living in the locality. 2010 online tax filing The ability and achievements of the individual employee performing the service. 2010 online tax filing The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. 2010 online tax filing Your policy regarding pay for all your employees. 2010 online tax filing The history of pay for each employee. 2010 online tax filing Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. 2010 online tax filing Employee-shareholder salaries. 2010 online tax filing   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. 2010 online tax filing The excessive part of the salary would not be allowed as a salary deduction by the corporation. 2010 online tax filing For more information on corporate distributions to shareholders, see Publication 542, Corporations. 2010 online tax filing Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. 2010 online tax filing For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. 2010 online tax filing Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. 2010 online tax filing If you give property to an employee as an employee achievement award, your deduction may be limited. 2010 online tax filing Achievement awards. 2010 online tax filing   An achievement award is an item of tangible personal property that meets all the following requirements. 2010 online tax filing It is given to an employee for length of service or safety achievement. 2010 online tax filing It is awarded as part of a meaningful presentation. 2010 online tax filing It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. 2010 online tax filing Length-of-service award. 2010 online tax filing    An award will qualify as a length-of-service award only if either of the following applies. 2010 online tax filing The employee receives the award after his or her first 5 years of employment. 2010 online tax filing The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. 2010 online tax filing Safety achievement award. 2010 online tax filing    An award for safety achievement will qualify as an achievement award unless one of the following applies. 2010 online tax filing It is given to a manager, administrator, clerical employee, or other professional employee. 2010 online tax filing During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). 2010 online tax filing Deduction limit. 2010 online tax filing   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. 2010 online tax filing $400 for awards that are not qualified plan awards. 2010 online tax filing $1,600 for all awards, whether or not qualified plan awards. 2010 online tax filing   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. 2010 online tax filing   A highly compensated employee is an employee who meets either of the following tests. 2010 online tax filing The employee was a 5% owner at any time during the year or the preceding year. 2010 online tax filing The employee received more than $115,000 in pay for the preceding year. 2010 online tax filing You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. 2010 online tax filing   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. 2010 online tax filing To figure this average cost, ignore awards of nominal value. 2010 online tax filing Deduct achievement awards as a nonwage business expense on your return or business schedule. 2010 online tax filing You may not owe employment taxes on the value of some achievement awards you provide to an employee. 2010 online tax filing See Publication 15-B. 2010 online tax filing Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. 2010 online tax filing However, the total bonuses, salaries, and other pay must be reasonable for the services performed. 2010 online tax filing If the bonus is paid in property, see Property , later. 2010 online tax filing Gifts of nominal value. 2010 online tax filing    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. 2010 online tax filing Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. 2010 online tax filing For more information on this deduction limit, see Meals and lodging , later. 2010 online tax filing Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. 2010 online tax filing Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. 2010 online tax filing For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. 2010 online tax filing Fringe Benefits A fringe benefit is a form of pay for the performance of services. 2010 online tax filing You can generally deduct the cost of fringe benefits. 2010 online tax filing You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. 2010 online tax filing You also may not owe employment taxes on the value of the fringe benefits. 2010 online tax filing See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. 2010 online tax filing Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. 2010 online tax filing Certain fringe benefits are discussed next. 2010 online tax filing See Publication 15-B for more details on these and other fringe benefits. 2010 online tax filing Meals and lodging. 2010 online tax filing   You can usually deduct the cost of furnishing meals and lodging to your employees. 2010 online tax filing Deduct the cost in whatever category the expense falls. 2010 online tax filing For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. 2010 online tax filing If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. 2010 online tax filing Deduction limit on meals. 2010 online tax filing   You can generally deduct only 50% of the cost of furnishing meals to your employees. 2010 online tax filing However, you can deduct the full cost of the following meals. 2010 online tax filing Meals whose value you include in an employee's wages. 2010 online tax filing Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. 2010 online tax filing This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. 2010 online tax filing Meals you furnish to your employees at the work site when you operate a restaurant or catering service. 2010 online tax filing Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. 2010 online tax filing Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). 2010 online tax filing This does not include meals you furnish on vessels primarily providing luxury water transportation. 2010 online tax filing Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. 2010 online tax filing This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. 2010 online tax filing Employee benefit programs. 2010 online tax filing   Employee benefit programs include the following. 2010 online tax filing Accident and health plans. 2010 online tax filing Adoption assistance. 2010 online tax filing Cafeteria plans. 2010 online tax filing Dependent care assistance. 2010 online tax filing Education assistance. 2010 online tax filing Life insurance coverage. 2010 online tax filing Welfare benefit funds. 2010 online tax filing   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. 2010 online tax filing For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. 2010 online tax filing ). 2010 online tax filing Life insurance coverage. 2010 online tax filing   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. 2010 online tax filing See Regulations section 1. 2010 online tax filing 264-1 for more information. 2010 online tax filing Welfare benefit funds. 2010 online tax filing   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. 2010 online tax filing Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. 2010 online tax filing   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. 2010 online tax filing If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. 2010 online tax filing   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. 2010 online tax filing The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. 2010 online tax filing The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. 2010 online tax filing These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. 2010 online tax filing   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. 2010 online tax filing Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. 2010 online tax filing However, if the employee performs no services, treat the amount you advanced as a loan. 2010 online tax filing If the employee does not repay the loan, treat it as income to the employee. 2010 online tax filing Below-market interest rate loans. 2010 online tax filing   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. 2010 online tax filing See Below-Market Loans in chapter 4. 2010 online tax filing Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. 2010 online tax filing The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. 2010 online tax filing You can claim the deduction only for the tax year in which your employee includes the property's value in income. 2010 online tax filing Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. 2010 online tax filing You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. 2010 online tax filing Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. 2010 online tax filing These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. 2010 online tax filing Restricted property. 2010 online tax filing   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. 2010 online tax filing However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. 2010 online tax filing    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. 2010 online tax filing This means that the recipient is not likely to have to give up his or her rights in the property in the future. 2010 online tax filing Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. 2010 online tax filing However, your deduction may be limited. 2010 online tax filing If you make the payment under an accountable plan, deduct it in the category of the expense paid. 2010 online tax filing For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. 2010 online tax filing If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. 2010 online tax filing See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. 2010 online tax filing Sick and Vacation Pay Sick pay. 2010 online tax filing   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. 2010 online tax filing However, your deduction is limited to amounts not compensated by insurance or other means. 2010 online tax filing Vacation pay. 2010 online tax filing   Vacation pay is an employee benefit. 2010 online tax filing It includes amounts paid for unused vacation leave. 2010 online tax filing You can deduct vacation pay only in the tax year in which the employee actually receives it. 2010 online tax filing This rule applies regardless of whether you use the cash or accrual method of accounting. 2010 online tax filing Prev  Up  Next   Home   More Online Publications