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Do My 2012 Taxes Online For Free

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Do My 2012 Taxes Online For Free

Do my 2012 taxes online for free 1. Do my 2012 taxes online for free   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Do my 2012 taxes online for free Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Individual Income Tax Return 2350 Application for Extension of Time To File U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Do my 2012 taxes online for free Filing Requirements If you are a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Do my 2012 taxes online for free Your income, filing status, and age generally determine whether you must file an income tax return. Do my 2012 taxes online for free Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Do my 2012 taxes online for free Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Do my 2012 taxes online for free Gross income. Do my 2012 taxes online for free   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Do my 2012 taxes online for free   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Do my 2012 taxes online for free If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Do my 2012 taxes online for free Self-employed individuals. Do my 2012 taxes online for free   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Do my 2012 taxes online for free Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Do my 2012 taxes online for free 65 or older. Do my 2012 taxes online for free   You are considered to be age 65 on the day before your 65th birthday. Do my 2012 taxes online for free For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Do my 2012 taxes online for free Residents of U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free possessions. Do my 2012 taxes online for free   If you are (or were) a bona fide resident of a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Possession. Do my 2012 taxes online for free See the instructions for the form for more information. Do my 2012 taxes online for free When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Do my 2012 taxes online for free If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Do my 2012 taxes online for free In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Do my 2012 taxes online for free When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Do my 2012 taxes online for free — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Do my 2012 taxes online for free A tax return delivered by the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Do my 2012 taxes online for free See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Do my 2012 taxes online for free Foreign wire transfers. Do my 2012 taxes online for free   If you have a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Do my 2012 taxes online for free If you do not have a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free bank account, ask if your financial institution has a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free affiliate that can help you make same-day wire transfers. Do my 2012 taxes online for free   For more information, visit www. Do my 2012 taxes online for free eftps. Do my 2012 taxes online for free gov. Do my 2012 taxes online for free Extensions You can get an extension of time to file your return. Do my 2012 taxes online for free In some circumstances, you also can get an extension of time to file and pay any tax due. Do my 2012 taxes online for free However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Do my 2012 taxes online for free This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Do my 2012 taxes online for free If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Do my 2012 taxes online for free Automatic 2-month extension. Do my 2012 taxes online for free   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Do my 2012 taxes online for free   If you use a calendar year, the regular due date of your return is April 15. Do my 2012 taxes online for free Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Do my 2012 taxes online for free Married taxpayers. Do my 2012 taxes online for free   If you file a joint return, either you or your spouse can qualify for the automatic extension. Do my 2012 taxes online for free If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Do my 2012 taxes online for free How to get the extension. Do my 2012 taxes online for free   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Do my 2012 taxes online for free Automatic 6-month extension. Do my 2012 taxes online for free   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Do my 2012 taxes online for free To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Do my 2012 taxes online for free For more information about filing electronically, see E-file options , later. Do my 2012 taxes online for free   The form must show your properly estimated tax liability based on the information available to you. Do my 2012 taxes online for free    You may not be eligible. Do my 2012 taxes online for free You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Do my 2012 taxes online for free E-file options. Do my 2012 taxes online for free    You can use e-file to get an extension of time to file. Do my 2012 taxes online for free You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Do my 2012 taxes online for free   First, complete Form 4868 to use as a worksheet. Do my 2012 taxes online for free If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Do my 2012 taxes online for free    Then, do one of the following. Do my 2012 taxes online for free E-file Form 4868. Do my 2012 taxes online for free You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Do my 2012 taxes online for free You will need to provide certain information from your tax return for 2012. Do my 2012 taxes online for free If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Do my 2012 taxes online for free If you e-file Form 4868, do not also send a paper Form 4868. Do my 2012 taxes online for free E-file and pay by credit or debit card. Do my 2012 taxes online for free You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Do my 2012 taxes online for free You can do this by phone or over the Internet. Do my 2012 taxes online for free If you do this, you do not file Form 4868. Do my 2012 taxes online for free For more information, see the instructions for your tax return. Do my 2012 taxes online for free When to file. Do my 2012 taxes online for free   Generally, you must request the 6-month extension by the regular due date of your return. Do my 2012 taxes online for free Previous 2-month extension. Do my 2012 taxes online for free   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Do my 2012 taxes online for free The 2-month period and the 6-month period start at the same time. Do my 2012 taxes online for free You have to request the additional 4 months by the new due date allowed by the 2-month extension. Do my 2012 taxes online for free   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Do my 2012 taxes online for free You must make an accurate estimate of your tax based on the information available to you. Do my 2012 taxes online for free If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Do my 2012 taxes online for free You will owe interest on the unpaid amount from the original due date of the return. Do my 2012 taxes online for free   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Do my 2012 taxes online for free Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Do my 2012 taxes online for free In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Do my 2012 taxes online for free Additional extension of time for taxpayers out of the country. Do my 2012 taxes online for free   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Do my 2012 taxes online for free   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Do my 2012 taxes online for free Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Do my 2012 taxes online for free   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Do my 2012 taxes online for free Extension of time to meet tests. Do my 2012 taxes online for free   You generally cannot get an extension of more than 6 months. Do my 2012 taxes online for free However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Do my 2012 taxes online for free   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Do my 2012 taxes online for free The tests, the exclusions, and the deduction are explained in chapter 4. Do my 2012 taxes online for free   You should request an extension if all three of the following apply. Do my 2012 taxes online for free You are a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident alien. Do my 2012 taxes online for free You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Do my 2012 taxes online for free Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Do my 2012 taxes online for free   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Do my 2012 taxes online for free However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Do my 2012 taxes online for free How to get an extension. Do my 2012 taxes online for free   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Do my 2012 taxes online for free Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Do my 2012 taxes online for free What if tests are not met. Do my 2012 taxes online for free   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Do my 2012 taxes online for free    You should make any request for an extension early, so that if it is denied you still can file your return on time. Do my 2012 taxes online for free Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Do my 2012 taxes online for free Return filed before test is met. Do my 2012 taxes online for free   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free and foreign sources and pay the tax on that income. Do my 2012 taxes online for free If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Do my 2012 taxes online for free Foreign Currency You must express the amounts you report on your U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free tax return in U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars. Do my 2012 taxes online for free If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars. Do my 2012 taxes online for free How you do this depends on your functional currency. Do my 2012 taxes online for free Your functional currency generally is the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollar unless you are required to use the currency of a foreign country. Do my 2012 taxes online for free You must make all federal income tax determinations in your functional currency. Do my 2012 taxes online for free The U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Do my 2012 taxes online for free A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Do my 2012 taxes online for free Even if you have a QBU, your functional currency is the dollar if any of the following apply. Do my 2012 taxes online for free You conduct the business in U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars. Do my 2012 taxes online for free The principal place of business is located in the United States. Do my 2012 taxes online for free You choose to or are required to use the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollar as your functional currency. Do my 2012 taxes online for free The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Do my 2012 taxes online for free Make all income tax determinations in your functional currency. Do my 2012 taxes online for free If your functional currency is the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollar, you must immediately translate into U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars all items of income, expense, etc. Do my 2012 taxes online for free (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Do my 2012 taxes online for free Use the exchange rate prevailing when you receive, pay, or accrue the item. Do my 2012 taxes online for free If there is more than one exchange rate, use the one that most properly reflects your income. Do my 2012 taxes online for free You can generally get exchange rates from banks and U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Embassies. Do my 2012 taxes online for free If your functional currency is not the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollar, make all income tax determinations in your functional currency. Do my 2012 taxes online for free At the end of the year, translate the results, such as income or loss, into U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars to report on your income tax return. Do my 2012 taxes online for free Blocked Income You generally must report your foreign income in terms of U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars. Do my 2012 taxes online for free If, because of restrictions in a foreign country, your income is not readily convertible into U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars or into other money or property that is readily convertible into U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars, your income is “blocked” or “deferrable” income. Do my 2012 taxes online for free You can report this income in one of two ways: Report the income and pay your federal income tax with U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Do my 2012 taxes online for free If you choose to postpone the reporting of the income, you must file an information return with your tax return. Do my 2012 taxes online for free For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Do my 2012 taxes online for free Rul. Do my 2012 taxes online for free 74-351. Do my 2012 taxes online for free ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Do my 2012 taxes online for free You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Do my 2012 taxes online for free You must report your income on your information return using the foreign currency in which you received that income. Do my 2012 taxes online for free If you have blocked income from more than one foreign country, include a separate information return for each country. Do my 2012 taxes online for free Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars or into other money or property that is convertible into U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free currency. Do my 2012 taxes online for free Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Do my 2012 taxes online for free If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Do my 2012 taxes online for free If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Do my 2012 taxes online for free If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Do my 2012 taxes online for free To apply for permission, file Form 3115, Application for Change in Accounting Method. Do my 2012 taxes online for free You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Do my 2012 taxes online for free See the instructions for Form 3115 for information on changing your accounting method. Do my 2012 taxes online for free Fulbright Grant All income must be reported in U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars. Do my 2012 taxes online for free In most cases, the tax also must be paid in U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars. Do my 2012 taxes online for free If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free tax that is based on the blocked income. Do my 2012 taxes online for free Paying U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free tax in foreign currency. Do my 2012 taxes online for free   To qualify for this method of payment, you must prepare a statement that shows the following information. Do my 2012 taxes online for free You were a Fulbright grantee and were paid in nonconvertible foreign currency. Do my 2012 taxes online for free The total grant you received during the year and the amount you received in nonconvertible foreign currency. Do my 2012 taxes online for free At least 70% of the grant was paid in nonconvertible foreign currency. Do my 2012 taxes online for free The statement must be certified by the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free educational foundation or commission paying the grant or other person having control of grant payments to you. Do my 2012 taxes online for free   You should prepare at least two copies of this statement. Do my 2012 taxes online for free Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Do my 2012 taxes online for free Figuring actual tax. Do my 2012 taxes online for free   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Do my 2012 taxes online for free If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Do my 2012 taxes online for free   Adjusted gross income that is blocked income × Total U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Do my 2012 taxes online for free A copy of the certified statement discussed earlier. Do my 2012 taxes online for free A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars. Do my 2012 taxes online for free The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Do my 2012 taxes online for free Figuring estimated tax on nonconvertible foreign currency. Do my 2012 taxes online for free   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Do my 2012 taxes online for free   Adjusted gross income that is blocked income × Total estimated U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Do my 2012 taxes online for free Deposit of foreign currency with disbursing officer. Do my 2012 taxes online for free   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Do my 2012 taxes online for free Estimated tax installments. Do my 2012 taxes online for free   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Do my 2012 taxes online for free See Estimated Tax , later. Do my 2012 taxes online for free Deposit receipt. Do my 2012 taxes online for free   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Do my 2012 taxes online for free The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Do my 2012 taxes online for free Keep the copy for your records. Do my 2012 taxes online for free Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Do my 2012 taxes online for free IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Do my 2012 taxes online for free IRS computers quickly and automatically check for errors or other missing information. Do my 2012 taxes online for free Even returns with a foreign address can be e-filed! How to e-file. Do my 2012 taxes online for free   There are three ways you can e-file. Do my 2012 taxes online for free Use your personal computer. Do my 2012 taxes online for free Use a volunteer. Do my 2012 taxes online for free Many programs offering free tax help can e-file your return. Do my 2012 taxes online for free Use a tax professional. Do my 2012 taxes online for free Most tax professionals can e-file your return. Do my 2012 taxes online for free These methods are explained in detail in the instructions for your tax return. Do my 2012 taxes online for free Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Do my 2012 taxes online for free You claim the foreign earned income exclusion. Do my 2012 taxes online for free You claim the foreign housing exclusion or deduction. Do my 2012 taxes online for free You live in a foreign country. Do my 2012 taxes online for free Instead, use one of the following special addresses. Do my 2012 taxes online for free If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Do my 2012 taxes online for free O. Do my 2012 taxes online for free Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Do my 2012 taxes online for free However, you should not file with the addresses listed above if you are a bona fide resident of the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Do my 2012 taxes online for free Resident of U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Virgin Islands (USVI). Do my 2012 taxes online for free   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free return. Do my 2012 taxes online for free However, you must file a return with the USVI. Do my 2012 taxes online for free    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Do my 2012 taxes online for free Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Do my 2012 taxes online for free   If you are a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Do my 2012 taxes online for free File the original return with the United States and file a signed copy of the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Do my 2012 taxes online for free   You must complete Form 8689, Allocation of Individual Income Tax to the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Virgin Islands, and attach a copy to both your U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free return and your USVI return. Do my 2012 taxes online for free You should file your U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free return with the address listed under Where To File. Do my 2012 taxes online for free   See Publication 570, Tax Guide for Individuals With Income From U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Possessions, for information about filing Virgin Islands returns. Do my 2012 taxes online for free Resident of Guam. Do my 2012 taxes online for free   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Do my 2012 taxes online for free    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Do my 2012 taxes online for free O. Do my 2012 taxes online for free Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Do my 2012 taxes online for free Send your return to the address listed under Where To File. Do my 2012 taxes online for free   See Publication 570 for information about filing Guam returns. Do my 2012 taxes online for free Resident of the Commonwealth of the Northern Mariana Islands. Do my 2012 taxes online for free   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Do my 2012 taxes online for free    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Do my 2012 taxes online for free O. Do my 2012 taxes online for free Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Do my 2012 taxes online for free Send your return to the address listed under Where To File. Do my 2012 taxes online for free   See Publication 570 for information about filing Northern Mariana Islands returns. Do my 2012 taxes online for free Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free resident. Do my 2012 taxes online for free This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Do my 2012 taxes online for free If you make this choice, the following two rules apply. Do my 2012 taxes online for free You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Do my 2012 taxes online for free You must file a joint income tax return for the year you make the choice. Do my 2012 taxes online for free This means that neither of you can claim under any tax treaty not to be a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free resident for a tax year for which the choice is in effect. Do my 2012 taxes online for free You can file joint or separate returns in years after the year in which you make the choice. Do my 2012 taxes online for free Example 1. Do my 2012 taxes online for free Pat Smith, a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen, is married to Norman, a nonresident alien. Do my 2012 taxes online for free Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Do my 2012 taxes online for free Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Do my 2012 taxes online for free Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Do my 2012 taxes online for free Example 2. Do my 2012 taxes online for free When Bob and Sharon Williams got married, both were nonresident aliens. Do my 2012 taxes online for free In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Do my 2012 taxes online for free Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Do my 2012 taxes online for free Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Do my 2012 taxes online for free Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Do my 2012 taxes online for free If you do not choose to treat your nonresident alien spouse as a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free resident, you may be able to use head of household filing status. Do my 2012 taxes online for free To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Do my 2012 taxes online for free For more information, see Publication 501. Do my 2012 taxes online for free Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Do my 2012 taxes online for free To get an SSN for a nonresident alien spouse, apply at an office of the U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free Social Security Administration (SSA) or U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free consulate. Do my 2012 taxes online for free You must complete Form SS-5, Application for a Social Security Card, available at www. Do my 2012 taxes online for free socialsecurity. Do my 2012 taxes online for free gov or by calling 1-800-772-1213. Do my 2012 taxes online for free You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Do my 2012 taxes online for free If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Do my 2012 taxes online for free How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Do my 2012 taxes online for free It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Do my 2012 taxes online for free (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Do my 2012 taxes online for free ) You generally make this choice when you file your joint return. Do my 2012 taxes online for free However, you also can make the choice by filing a joint amended return on Form 1040X. Do my 2012 taxes online for free Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Do my 2012 taxes online for free If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Do my 2012 taxes online for free You generally must file the amended joint return within 3 years from the date you filed your original U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Do my 2012 taxes online for free Table 1–1. Do my 2012 taxes online for free Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Do my 2012 taxes online for free   • The revocation must be made by the due date for filing the tax return for that tax year. Do my 2012 taxes online for free   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Do my 2012 taxes online for free The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Do my 2012 taxes online for free     • The name and address of any person who is revoking the choice for a deceased spouse. Do my 2012 taxes online for free     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Do my 2012 taxes online for free   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Do my 2012 taxes online for free Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Do my 2012 taxes online for free   • If the surviving spouse is a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Do my 2012 taxes online for free   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Do my 2012 taxes online for free Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Do my 2012 taxes online for free Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Do my 2012 taxes online for free Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident alien at any time during the later tax year. Do my 2012 taxes online for free Example. Do my 2012 taxes online for free Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Do my 2012 taxes online for free They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Do my 2012 taxes online for free On January 10, 2012, Dick became a nonresident alien. Do my 2012 taxes online for free Judy had remained a nonresident alien. Do my 2012 taxes online for free Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Do my 2012 taxes online for free Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Do my 2012 taxes online for free For 2013, both are treated as nonresident aliens. Do my 2012 taxes online for free If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Do my 2012 taxes online for free Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Do my 2012 taxes online for free If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Do my 2012 taxes online for free Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free citizen or resident abroad as for a taxpayer in the United States. Do my 2012 taxes online for free For current instructions on making estimated tax payments, see Form 1040-ES. Do my 2012 taxes online for free If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Do my 2012 taxes online for free Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Do my 2012 taxes online for free (The return must cover all 12 months. Do my 2012 taxes online for free ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Do my 2012 taxes online for free See Publication 505 for more information. Do my 2012 taxes online for free The first installment of estimated tax is due on April 15, 2014. Do my 2012 taxes online for free Foreign earned income exclusion. Do my 2012 taxes online for free   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Do my 2012 taxes online for free In addition, you can reduce your income by your estimated foreign housing deduction. Do my 2012 taxes online for free However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Do my 2012 taxes online for free If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Do my 2012 taxes online for free   For more information about figuring your estimated tax, see Publication 505. Do my 2012 taxes online for free Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Do my 2012 taxes online for free 1). Do my 2012 taxes online for free   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Do my 2012 taxes online for free 1. Do my 2012 taxes online for free Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Do my 2012 taxes online for free See the filing instructions at www. Do my 2012 taxes online for free bsaefiling. Do my 2012 taxes online for free fincen. Do my 2012 taxes online for free treas. Do my 2012 taxes online for free gov/main. Do my 2012 taxes online for free html. Do my 2012 taxes online for free   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Do my 2012 taxes online for free You do not need to file the report if the assets are with a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Do my 2012 taxes online for free   More information about the filing of Form 114 can be found in the instructions for the form. Do my 2012 taxes online for free FinCEN Form 105. Do my 2012 taxes online for free   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Do my 2012 taxes online for free Certain recipients of currency or monetary instruments also must file Form 105. Do my 2012 taxes online for free   More information about the filing of Form 105 can be found in the instructions on the back of the form. Do my 2012 taxes online for free Form 8938. Do my 2012 taxes online for free   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Do my 2012 taxes online for free The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Do my 2012 taxes online for free Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Do my 2012 taxes online for free S. Do my 2012 taxes online for free person. Do my 2012 taxes online for free   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Do my 2012 taxes online for free   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Do my 2012 taxes online for free Prev  Up  Next   Home   More Online Publications
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About the API

We make the content you see in our directory of federal agencies available in both English and Spanish via a REST API. The API programmatically returns all of the information contained in the directory, or you can query the API to return just a subset of the available information.

If you are using the Federal Agency Directory API and have feedback or want to tell us about your product, please e-mail us.

Changes to the API

On December 28, 2012, we launched version 2.0 of the API and made the following changes:

  • Launched new methods to return directory records in a hierarchical fashion.
  • Results can now be returned using XML and JSONP, as well as straight JSON.
  • The Interface method was removed.

About the Data

The data in the Federal Agency Directory API is based on the English and Spanish federal agency directories. We gather this data from the agency information listed in the U.S. Government Manual, and independent research by our staff.

There is no schedule for data updates; we update data continually, and as needed. Early versions of the API may have incomplete and inconsistent data. We are working to continually develop the data in our directory records.

If you have suggestions about what types of data you would like to see in the Federal Agency Directory API, please e-mail us.

About the Spanish Data

GobiernoUSA.gov and the North American Academy of the Spanish Language (ANLE, per its Spanish acronym) worked together to review federal agencies Spanish translations to ensure language accuracy and consistency throughout the government. ANLE, the highest authority on Spanish language in the United States, and GobiernoUSA.gov have the joined mission of improving and standardizing the use of Spanish language in government communications.

This collaboration, possible through a signed agreement between the two institutions, resulted in a list of official Spanish language translations of federal agencies, available through this API.

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Accessing the API

Our Federal Agency Directory API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://www.usa.gov/api/USAGovAPI/contacts.{format}/. Append the API call you’d like to make to this URL.

Currently, three output formats are available:

  1. JSON (such as http://www.usa.gov/api/USAGovAPI/contacts.json/contacts)
  2. XML (such as http://www.usa.gov/api/USAGovAPI/contacts.xml/contacts)
  3. JSONP (such as http://www.usa.gov/api/USAGovAPI/contacts.jsonp/contacts?callback=callmemaybe). When requesting JSONP, you should include a callback parameter with the name of the callback function you would like called.

For the purposes of this documentation, only JSON sample calls and results will be shown.

API Result Formats

The Federal Agency Directory API returns results in json, with an optional callback parameter to enable jsonp support.

Interactive Documentation for the API

If you're interested in trying out the Federal Agency Directory API, we have an interactive test page. On this page, you can try different parameters and see the results.

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API Data Model

The following fields are associated with directory records. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - A unique identifier for each directory record
  • Name – The name of the agency.
  • Description – A brief description of the agency.
  • Language – Whether the record is in English or Spanish.
  • Subdivision – Used for mailing items to the agency.
  • Street1 – A first line of address information (such as the street address) for the agency’s main office.
  • Street2 – A second line of address information for the agency’s main office.
  • City – The city of the agency’s main office.
  • StateTer – The state of the agency’s main office.
  • Zip – The postal zip code of the agency’s main office.
  • Email – The e-mail address for the agency’s main office.
  • Phone – The phone number of the agency’s main office (may contain more than one).
  • TTY – The TTY number of the agency’s main office (may contain more than one).
  • Tollfree – The toll-free number to contact the agency (may contain more than one).
  • SMS – Any services offered via text messaging by the agency.
  • Synonym – Alternative names used commonly to refer to the agency (may contain more than one).
  • URI – The URL to access the agency’s complete directory record via the API.
  • Source_Url – The USA.gov or GobiernoUSA.gov URL that contains the record.

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URLs

The directory API returns several types of URLs that can be used to link to the agency.

  • Web_Url – Main URLs for the agency (may contain more than one).
  • Contact_Url – URLs for the public to contact the agency (may contain more than one).
  • In_Person_Url – URLs for the public to find out how to interact with the agney in person (may contain more than one).
  • Form_Url – URLs for the agency to find forms from the agency (may contain more than one).

For each of these URLs, the following sub-data elements are returned:

  • Url – The URL to the web page.
  • Description – A description of the URL.
  • Language – Whether the web page located at the URL is in English (en) or Spanish (es).

Agency Relationships

Additionally, the directory API returns information on the hierarchical relationship between federal agencies.

  • Parent – The parent of the agency. such as the Department of the Treasury for the Internal Revenue Service.
  • Child – Any children departments or agencies for the agency. such as the Census Bureau for the Department of Commerce (may contain more than one of these).
  • Alt_Language – The record for the agency in Spanish, if the record is in English, and vice versa.

For each of these relationships, the following sub-data elements are returned for the related agency:

  • Id – A unique identifier for each directory record
  • Name – The name of the agency.
  • URI – The URL to access the agency’s complete directory record via the API.
  • For Alt_Language only, Language – Whether the alternate language record is in English (en) or Spanish (es).

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API Methods

As of version 2.0, the methods of the Federal Agency Directory API are broken down into two categories. The first category simply returns a list of agency records. The second category returns a hierarchical structure of the agency records, making it easy to form a tree. The tree can show that the Food and Drug Administration is part of the Department of Health and Human Services. This is just one example.

API Methods That Return A List of Agency Records

Contacts

Contacts is a general purpose call that, by default, will return all of the agency directory records. However, you can pass parameters into contacts that allow you to filter the records returned by the API in powerful ways.

Parameters

query_filter – Return only agency directory records that meet the criteria you enter into this parameter. In general, the filter takes the form of {field_name}::{value}[|{field_name}::{value}]*. Additionally, for names, you can perform substring searches by surrounding {value} with asterixis.

For example, if you want to return all agencies that have the word “commission” in their title, you can use a query_filter of name::*commission*. Likewise, if you want to find all commissions who have their main address in Virginia, you can use a query_filter of: name::*commission*|state::VA

See the data model above for a list of field names that you can query on.

result_filter – Return only the fields listed here (separated by |) as opposed to every field in each directory record. For example, use a result_filter of name|phone to return only names and phone numbers.

See the data model above for a list of field names that you can specify be returned.

sort – Allows you to specify the sort order of the returned agency directory records. For example, use a sort of name to sort the results by the agency’s name. You can also cause the sort to go in descending order by prepending the field name with a -, such as -name.

See the data model above for a list of field names that you can sort the results on.

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/contacts/tree/independent

The independent method will return every agency record that has no parent and no child, such as the National Railroad Passenger Corporation.

/contacts/tree

The tree method returns every agency record, and, optionally, includes sub-agencies as part of their parent agency’s record.

Paramaters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contacts/tree/dependent

The dependent method returns every agency record that has sub-agencies, and, optionally, includes sub-agencies as part of their parent agency’s record.

Parameters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contact/{identifier}/tree/sibling

The sibling method will return all of the agency records that are siblings to the agency represented by the id specified in the REST URL. It will also return the record for the id specified as well.  

The only difference between the result format of the sibling method and the more generic contacts method is that the siblings method does not return the child and parent data elements as part of it’s results.

For example, if you request the sibling agencies for the U.S. Botanic Garden (id 49108), the API will return records for both the U.S. Botanic Garden and the U.S. Capitol Visitor Center, as both of these agencies are part of the Architect of the Capitol.

If you desired the results in JSON format, the API call for this query would look like the following:
http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49108/tree/sibling

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Sample Results For These Methods

For API methods that return a list of directory records, the API will return an array of objects, such as:

The API will return an array of objects, such as:

{
   "Contact":[
      {
         "Id":"52663",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/52663",
         "Language":"en",
         "Name":"U.S. Access Board",
         "Source_Url":"http://www.usa.gov/directory/federal/us-access-board.shtml",
         "Street1":"1331 F Street, NW",
         "Street2":"Suite 1000",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20004-1111",
         "Synonym":[
            "Access Board"
         ],
         "Phone":[
            "202-272-0080"
         ],
         "Tollfree":[
            "800-872-2253"
         ],
         "TTY":[
            "202-272-0082",
            "800-993-2822"
         ],
         "Email":"info@access-board.gov",
         "Contact_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm",
               "Description":"Contact the U.S. Access Board ",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#email",
               "Description":"E-mail Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#Phone",
               "Description":"Phone Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/enforcement/filing.htm",
               "Description":"File an Accessibility Complaint",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.access-board.gov/",
               "Description":"U.S. Access Board ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm#Location",
               "Description":"Map and Directions",
               "Language":"en"
            }
         ],
         "Description":"The Access Board is an independent federal agency devoted to accessibility for people with disabilities. The Board develops and maintains design criteria for the built environment, transit vehicles, telecommunications equipment, and for electronic and information technology. ",
         "Alt_Language":[
            {
               "Id":"50175",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50175",
               "Name":"Consejo de Acceso de Estados Unidos",
               "Language":"es"
            }
         ]
      },
      {
         "Id":"61787",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/61787",
         "Language":"en",
         "Name":"Medicaid and CHIP Payment and Access Commission",
         "Source_Url":"http://www.usa.gov/directory/federal/medicaid-chip-payment-access-commission.shtml",
         "Street1":"1800 M Street, NW",
         "Street2":"Suite 350N",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20036",
         "Phone":[
            "202-273-2460"
         ],
         "Email":"webmaster@macpac.gov",
         "Web_Url":[
            {
               "Url":"http://www.macpac.gov",
               "Description":"Medicaid and CHIP Payment and Access Commission ",
               "Language":"en"
            }
         ]
      }
   ]
}

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If you set include_descendents to true in the tree or descendants methods, parent agencies will include an array called "Contact" with their child agency records, such as in this snippet:

{
   "Contact":[
      {
         "Id":"49015",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49015",
         "Language":"en",
         "Name":"U.S. Department of Agriculture (USDA)",
         "Source_Url":"http://www.usa.gov/directory/federal/department-of-agriculture.shtml",
         "Street1":"1400 Independence Ave., S.W.",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20250",
         "Synonym":[
            "Agriculture Department",
            "Department of Agriculture"
         ],
         "Phone":[
            "202-720-2791"
         ],
         "Contact_Url":[
            {
               "Url":"http://usda.gov/wps/portal/usda/usdahome?navid=CONTACT_US",
               "Description":"Contact the U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/cnd/Contacts/StateDirectory.htm",
               "Description":"Child Nutrition Programs",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/snap/contact_info/default.htm",
               "Description":"Food Stamps",
               "Language":"en"
            },
            {
               "Url":"http://www.fsis.usda.gov/Food_Safety_Education/USDA_Meat_&_Poultry_Hotline/index.asp",
               "Description":"Meat and Poultry Hotline",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/employeeDirectory/app",
               "Description":"Employee Directory",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.usda.gov/wps/portal/usda/usdahome",
               "Description":"U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.rurdev.usda.gov/recd_map.html",
               "Description":"Rural Development Office Locator",
               "Language":"en"
            },
            {
               "Url":"http://apps.ams.usda.gov/FarmersMarkets/",
               "Description":"Farmers Markets Near You",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/locator/app",
               "Description":"Find a Service Center Near You",
               "Language":"en"
            }
         ],
         "Description":"The Department of Agriculture provides leadership on food, agriculture, natural resources, and related issues.",
         "Alt_Language":[
            {
               "Id":"50072",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50072",
               "Name":"Departamento de Agricultura",
               "Language":"es"
            }
         ],
         "Contact":[
            {
               "Id":"48012",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/48012",
               "Language":"en",
               "Name":"Center for Nutrition Policy and Promotion (CNPP)",
               "Source_Url":"http://www.usa.gov/directory/federal/center-for-nutrition-policy-and-promotion.shtml",
               "Street1":"3101 Park Center Dr., 10th Floor",
               "City":"Alexandria",
               "StateTer":"VA",
               "Zip":"22302-1594",
               "Phone":[
                  "703-305-7600"
               ],
               "Contact_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/contacts.htm",
                     "Description":"Contact the Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  }
               ],
               "Web_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/",
                     "Description":"Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  },
                  {
                     "Url":"http://www.choosemyplate.gov/",
                     "Description":"",
                     "Language":"en"
                  }
               ],
               "Description":"The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers."
            }
         ]
      }
   ]
}

For a complete list of fields returned in the json, see the data model description above. Please note that any field that contains more than one item in it (such as synonyms), is returned as an array and noted in the data model description.

We encourage you to try out the interactive documentation to learn more.

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API Methods That Return Agency Records in a Tree Form

These methods return agency records in a hierarchical data structure. In this way, you do not have to manually recreate the hierarchy yourself using the contacts method.

/contact/{identifier}/tree/parent

The parent method returns the record of the parent agency specified in the REST URL and will continue up the agency hierarchy until the root agency is returned. Additionally, the record for the id specified will also be returned.

For example, if you request the parent tree for the Administration for Native Americans (agency id 49064) , the API will return a tree structure whose head is the U.S.  Department of Health and Human Services, with a child record for the Administration for Children and Families, which will then have a child record for the Administration of Native Americans.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064/tree/parent

Likewise, if you request the parent tree for the Administration for Children and Families (agency id 47994), the API will return a tree structure whose head is the U.S. Department of Health and Human Services, with a child record for the Administration for Children and Families.  However, the structure will end at that point instead of continuing down the agency hierarchy.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/parent

/contact/{identifier}/tree/descendant

The descendant method will return a tree with the agency specified in the REST URL at it’s head. It will include all of the agency's sub-agencies as children. The tree will then continue in this fashion until the agencies with no children are returned.

For example, if you request the descendant tree of the Administration for Children and Families (agency id 47994), the API will return a tree structure with the record for the Administration for Children and Families at it’s head. There would then be child record for the Administration of Native Americans, since that agency is a subagency of the Administration for Children and Families.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/descendant

Likewise, if you request the descendant tree of the U.S. Department of Health and Human Services (agency id 49021), the API will return a tree structure with the U.S. Department of Health and Human Services record at it’s head, and have 15 child records for each of the sub-agencies.  The tree will continue in this manner until the entire U.S. Department of Health and Human Services hierarchy of agencies is exposed.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021/tree/descendant

/contact/{identifier}/tree/branch

The branch method returns a tree that is the combination of the trees returned by the parent method and the descendant method for the id specified in the REST URL. With this one method, the API will return every parent and every descendant of a particular agency.

/contact/{identifier}

The contact/{identifier} method will return the single directory record represented by the id specified in the REST URL. There are no children records returned when using this method.

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Sample Results For These Methods

For API methods that return a tree of directory records, the API will return an array of objects, such as:

{
  "Id": "49021",
  "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021",
  "Language": "en",
  "Name": "U.S. Department of Health and Human Services (HHS)",
  "Source_Url": "http://www.usa.gov/directory/federal/department-of-health-and-human-services.shtml",
  "Street1": "200 Independence Avenue, S.W.",
  "City": "Washington",
  "StateTer": "DC",
  "Zip": "20201",
  "Synonym": [
    "Health and Human Services Department",
    "Department of Health and Human Services"
  ],
  "Contact_Url": [
    {
      "Url": "http://www.hhs.gov/contactus.html",
      "Description": "Contact the U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
      "Description": "Child Support",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ofa/help",
      "Description": "Temporary Assistance for Needy Families (Welfare)",
      "Language": "en"
    },
    {
      "Url": "http://www.medicare.gov/ContactUs.asp",
      "Description": "Medicare",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
      "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
      "Language": "en"
    },
    {
      "Url": "https://cfo.gov/cfo-members/",
      "Description": "Employee Directory",
      "Language": "en"
    }
  ],
  "Web_Url": [
    {
      "Url": "http://www.hhs.gov/",
      "Description": "U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    }
  ],
  "In_Person_Url": [
    {
      "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
      "Description": "Head Start Program Locator",
      "Language": "en"
    }
  ],
  "Description": "The Department of Health and Human Services protects the health of all Americans and provides essential human services.",
  "Alt_Language": [
    {
      "Id": "50081",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50081",
      "Name": "Departamento de Salud y Servicios Sociales – HHS",
      "Language": "es"
    }
  ],
  "Contact": [
    {
      "Id": "47994",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994",
      "Language": "en",
      "Name": "Administration for Children and Families (ACF)",
      "Source_Url": "http://www.usa.gov/directory/federal/administration-for-children--families.shtml",
      "Street1": "370 L'nfant Promenade, SW",
      "City": "Washington",
      "StateTer": "DC",
      "Zip": "20447",
      "Tollfree": [
        "1-888-289-8442 (Fraud Alert Hotline)"
      ],
      "Contact_Url": [
        {
          "Url": "http://www.acf.hhs.gov/programs/ana/about",
          "Description": "Contact the Administration for Children and Families (ACF) ",
          "Language": "en"
        },
        {
          "Url": "https://cfo.gov/cfo-members/",
          "Description": "Employee Directory",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
          "Description": "Child Support",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ofa/help",
          "Description": "Temporary Assistance for Needy Families (Welfare)",
          "Language": "en"
        },
        {
          "Url": "http://www.childwelfare.gov/pubs/reslist/rl_dsp.cfm?rs_id=5&rate_chno=11-11172",
          "Description": "Report Child Abuse and Neglect",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
          "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
          "Language": "en"
        }
      ],
      "Web_Url": [
        {
          "Url": "http://www.acf.hhs.gov/",
          "Description": "Administration for Children and Families (ACF) ",
          "Language": "en"
        }
      ],
      "In_Person_Url": [
        {
          "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
          "Description": "Head Start Program Locator",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/cse/extinf.html",
          "Description": "Child Support Enforcement in Your State",
          "Language": "en"
        }
      ],
      "Description": "The ACF funds state, territory, local, and tribal organizations to provide family assistance (welfare), child support, child care, Head Start, child welfare, and other programs relating to children and families.",
      "Alt_Language": [
        {
          "Id": "50101",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50101",
          "Name": "Administración de Asuntos de Niños y Familias",
          "Language": "es"
        }
      ],
      "Contact": [
        {
          "Id": "49064",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064",
          "Language": "en",
          "Name": "Administration for Native Americans",
          "Source_Url": "http://www.usa.gov/directory/federal/administration-for-native-americans.shtml",
          "Street1": "2nd Floor, West Aerospace Center",
          "Street2": "370 L'Enfant Promenade, SW",
          "City": "Washington",
          "StateTer": "DC",
          "Zip": "20447-0002",
          "Tollfree": [
            "877-922-9262"
          ],
          "Email": "anacomments@acf.hhs.gov",
          "Contact_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/about",
              "Description": "Contact the Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Web_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/",
              "Description": "Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Description": "The Administration for Native Americans promotes self-sufficiency and cultural preservation for Native Americans by providing social and economic development opportunities through financial assistance, training, and technical assistance.",
          "Alt_Language": [
            {
              "Id": "50125",
              "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50125",
              "Name": "Oficina de Asuntos Nativo Americanos",
              "Language": "es"
            }
          ]
        }
      ]
    }
  ]
}

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By using this data, you agree to the Terms of Service.

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The Do My 2012 Taxes Online For Free

Do my 2012 taxes online for free Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Do my 2012 taxes online for free Proc. Do my 2012 taxes online for free 2009-24 Table of Contents SECTION 1. Do my 2012 taxes online for free PURPOSE SECTION 2. Do my 2012 taxes online for free BACKGROUND SECTION 3. Do my 2012 taxes online for free SCOPE SECTION 4. Do my 2012 taxes online for free APPLICATION. Do my 2012 taxes online for free 01 In General. Do my 2012 taxes online for free . Do my 2012 taxes online for free 02 Limitations on Depreciation Deductions for Certain Automobiles. Do my 2012 taxes online for free . Do my 2012 taxes online for free 03 Inclusions in Income of Lessees of Passenger Automobiles. Do my 2012 taxes online for free SECTION 5. Do my 2012 taxes online for free EFFECTIVE DATE SECTION 6. Do my 2012 taxes online for free DRAFTING INFORMATION SECTION 1. Do my 2012 taxes online for free PURPOSE . Do my 2012 taxes online for free 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Do my 2012 taxes online for free . Do my 2012 taxes online for free 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Do my 2012 taxes online for free SECTION 2. Do my 2012 taxes online for free BACKGROUND . Do my 2012 taxes online for free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Do my 2012 taxes online for free Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Do my 2012 taxes online for free The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Do my 2012 taxes online for free This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Do my 2012 taxes online for free . Do my 2012 taxes online for free 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Do my 2012 taxes online for free Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Do my 2012 taxes online for free . Do my 2012 taxes online for free 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Do my 2012 taxes online for free Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Do my 2012 taxes online for free Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Do my 2012 taxes online for free Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Do my 2012 taxes online for free . Do my 2012 taxes online for free 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Do my 2012 taxes online for free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Do my 2012 taxes online for free Under § 1. Do my 2012 taxes online for free 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Do my 2012 taxes online for free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Do my 2012 taxes online for free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Do my 2012 taxes online for free SECTION 3. Do my 2012 taxes online for free SCOPE . Do my 2012 taxes online for free 01 The limitations on depreciation deductions in section 4. Do my 2012 taxes online for free 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Do my 2012 taxes online for free . Do my 2012 taxes online for free 02 The tables in section 4. Do my 2012 taxes online for free 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Do my 2012 taxes online for free Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Do my 2012 taxes online for free See Rev. Do my 2012 taxes online for free Proc. Do my 2012 taxes online for free 2002-14, 2002-1 C. Do my 2012 taxes online for free B. Do my 2012 taxes online for free 450, for passenger automobiles first leased before January 1, 2003, Rev. Do my 2012 taxes online for free Proc. Do my 2012 taxes online for free 2003-75, 2003-2 C. Do my 2012 taxes online for free B. Do my 2012 taxes online for free 1018, for passenger automobiles first leased during calendar year 2003, Rev. Do my 2012 taxes online for free Proc. Do my 2012 taxes online for free 2004-20, 2004-1 C. Do my 2012 taxes online for free B. Do my 2012 taxes online for free 642, for passenger automobiles first leased during calendar year 2004, Rev. Do my 2012 taxes online for free Proc. Do my 2012 taxes online for free 2005-13, 2005-1 C. Do my 2012 taxes online for free B. Do my 2012 taxes online for free 759, for passenger automobiles first leased during calendar year 2005, Rev. Do my 2012 taxes online for free Proc. Do my 2012 taxes online for free 2006-18, 2006-1 C. Do my 2012 taxes online for free B. Do my 2012 taxes online for free 645, for passenger automobiles first leased during calendar year 2006, Rev. Do my 2012 taxes online for free Proc. Do my 2012 taxes online for free 2007-30, 2007-1 C. Do my 2012 taxes online for free B. Do my 2012 taxes online for free 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Do my 2012 taxes online for free Proc. Do my 2012 taxes online for free 2008-22, 2008-12 I. Do my 2012 taxes online for free R. Do my 2012 taxes online for free B. Do my 2012 taxes online for free 658, for passenger automobiles first leased during calendar year 2008. Do my 2012 taxes online for free SECTION 4. Do my 2012 taxes online for free APPLICATION . Do my 2012 taxes online for free 01 In General. Do my 2012 taxes online for free (1) Limitations on depreciation deductions for certain automobiles. Do my 2012 taxes online for free The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Do my 2012 taxes online for free 02(2) of this revenue procedure. Do my 2012 taxes online for free (2) Inclusions in income of lessees of passenger automobiles. Do my 2012 taxes online for free A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Do my 2012 taxes online for free 03 of this revenue procedure. Do my 2012 taxes online for free In addition, the taxpayer must follow the procedures of § 1. Do my 2012 taxes online for free 280F-7(a). Do my 2012 taxes online for free . Do my 2012 taxes online for free 02 Limitations on Depreciation Deductions for Certain Automobiles. Do my 2012 taxes online for free (1) Amount of the inflation adjustment. Do my 2012 taxes online for free (a) Passenger automobiles (other than trucks or vans). Do my 2012 taxes online for free Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Do my 2012 taxes online for free The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Do my 2012 taxes online for free The new car component of the CPI was 115. Do my 2012 taxes online for free 2 for October 1987 and 134. Do my 2012 taxes online for free 837 for October 2008. Do my 2012 taxes online for free The October 2008 index exceeded the October 1987 index by 19. Do my 2012 taxes online for free 637. Do my 2012 taxes online for free The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Do my 2012 taxes online for free 05 percent (19. Do my 2012 taxes online for free 637/115. Do my 2012 taxes online for free 2 x 100%). Do my 2012 taxes online for free This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Do my 2012 taxes online for free The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Do my 2012 taxes online for free 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. Do my 2012 taxes online for free (b) Trucks and vans. Do my 2012 taxes online for free To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Do my 2012 taxes online for free The new truck component of the CPI was 112. Do my 2012 taxes online for free 4 for October 1987 and 133. Do my 2012 taxes online for free 640 for October 2008. Do my 2012 taxes online for free The October 2008 index exceeded the October 1987 index by 21. Do my 2012 taxes online for free 24. Do my 2012 taxes online for free The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Do my 2012 taxes online for free 90 percent (21. Do my 2012 taxes online for free 24/112. Do my 2012 taxes online for free 4 x 100%). Do my 2012 taxes online for free This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Do my 2012 taxes online for free The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Do my 2012 taxes online for free 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Do my 2012 taxes online for free (2) Amount of the limitation. Do my 2012 taxes online for free For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Do my 2012 taxes online for free Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Do my 2012 taxes online for free Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Do my 2012 taxes online for free Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Do my 2012 taxes online for free Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Do my 2012 taxes online for free REV. Do my 2012 taxes online for free PROC. Do my 2012 taxes online for free 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Do my 2012 taxes online for free PROC. Do my 2012 taxes online for free 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Do my 2012 taxes online for free PROC. Do my 2012 taxes online for free 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Do my 2012 taxes online for free PROC. Do my 2012 taxes online for free 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Do my 2012 taxes online for free 03 Inclusions in Income of Lessees of Passenger Automobiles. Do my 2012 taxes online for free The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Do my 2012 taxes online for free 280F-7(a). Do my 2012 taxes online for free Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Do my 2012 taxes online for free REV. Do my 2012 taxes online for free PROC. Do my 2012 taxes online for free 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Do my 2012 taxes online for free PROC. Do my 2012 taxes online for free 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Do my 2012 taxes online for free EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Do my 2012 taxes online for free SECTION 6. Do my 2012 taxes online for free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Do my 2012 taxes online for free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Do my 2012 taxes online for free For further information regarding this revenue procedure, contact Mr. Do my 2012 taxes online for free Harvey at (202) 622-4930 (not a toll-free call). Do my 2012 taxes online for free Prev  Up  Next   Home   More Internal Revenue Bulletins