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
© 2010 - 2018 Amending Tax Returns
Amending Tax ReturnsFederal Income Tax FormsHelp Filing 1040xFiling Self Employment TaxesFree File State Taxes040ez1040x Address SendAmend Taxes 2010Filing/late Taxes For 2012Mailing Address 1040ezState Income Tax EfileFreetaxusa2011 TaxesH&r Block Amended Tax Return2010 Federal Income Tax Forms2013 State Income Tax FormFree State File TurbotaxFree Taxes 2012Free Income Tax HelpFile Free State Tax ReturnState Tax FreeFree Taxes For StudentsFederal Ez FormTax Forms 2012How To Do Tax Amendment2011 Tax 1040 FormAmend 2011 Federal Return1040 Ez2011 Form 1040Hr Block MilitaryAmended Federal Tax FormWww Irs Gov E FileTax Slayer 20112011 1040 FormsFile Amended 2012 Tax ReturnIrs Easy FormWww Irs Gov FileFile State TaxFree State File Taxes2006 Free Tax FilingWhere Can I File My Taxes Electronically For Free1040 Form 2010
Amending Tax ReturnsAmending tax returns Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Amending tax returns Tax questions. Amending tax returns What's New for 2013 Increased section 179 deduction dollar limits. Amending tax returns The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Amending tax returns This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Amending tax returns See Dollar Limits under How Much Can You Deduct in chapter 2. Amending tax returns Depreciation limits on business vehicles. Amending tax returns The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Amending tax returns The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Amending tax returns See Maximum Depreciation Deduction in chapter 5. Amending tax returns Special allowance for qualified second generation biofuel plant property. Amending tax returns . Amending tax returns For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Amending tax returns Election to accelerate minimum tax credits for round 3 extension property. Amending tax returns . Amending tax returns For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Amending tax returns What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Amending tax returns For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Amending tax returns Also, the definition of section 179 property will no longer include certain qualified real property. Amending tax returns Expiration of the 7-year recovery period for motor sports entertainment complexes. Amending tax returns Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Amending tax returns Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Amending tax returns Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Amending tax returns Expiration of the accelerated depreciation for qualified Indian reservation property. Amending tax returns The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Amending tax returns Expiration of the 3-year recovery period for certain race horses. Amending tax returns The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Amending tax returns Reminders Photographs of missing children. Amending tax returns The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amending tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amending tax returns Introduction Future developments. Amending tax returns For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Amending tax returns irs. Amending tax returns gov/pub946. Amending tax returns This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Amending tax returns It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Amending tax returns The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Amending tax returns For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Amending tax returns Definitions. Amending tax returns Many of the terms used in this publication are defined in the Glossary near the end of the publication. Amending tax returns Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Amending tax returns Do you need a different publication? The following table shows where you can get more detailed information when depreciating certain types of property. Amending tax returns For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Amending tax returns We welcome your comments about this publication and your suggestions for future editions. Amending tax returns You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Amending tax returns NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Amending tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending tax returns You can send us comments from www. Amending tax returns irs. Amending tax returns gov/formspubs/. Amending tax returns Select “Comment on Tax Forms and Publications” under “More Information. Amending tax returns ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amending tax returns Ordering forms and publications. Amending tax returns Visit www. Amending tax returns irs. Amending tax returns gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amending tax returns Internal Revenue Service 1201 N. Amending tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amending tax returns If you have a tax question, check the information available on IRS. Amending tax returns gov or call 1-800-829-1040. Amending tax returns We cannot answer tax questions sent to either of the above addresses. Amending tax returns Prev Up Next Home More Online Publications
Transportation Security Administration (TSA)
The TSA can assist you with questions or concerns about travel tips, permitted and prohibited items, and information on filing a claim for items that were damaged or lost during a TSA screening.
Contact the Agency or Department
601 S. 12th St.
Arlington, VA 20598-6002
Toll-free: (866) 289-9673