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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Download 1040ez Federal Tax Form

Irs 1040ezFiling Tax ReturnFree Tax Filing For UnemployedHelp Filing An Amended Tax ReturnFree 1040x OnlineFile My 2010 Taxes OnlineFree Turbotax 2012 DownloadFiling Past Tax ReturnsFree Efile For State And Federal2014 1040 Ez FormFree 1040x Tax FormsTax 2010How To Fill Out An Amended Tax FormHow To File State Tax2011 E File TaxesEtax Com1099 Form2010 Form 1040a1040nr Tax ReturnsAarp Tax Help1040 Ez 2011File Past Year Taxes2012 Tax How ComFree H & R Block OnlineUnemployment Tax FilingCompare State Income Taxes1040ez File OnlineTaxes2012 Taxes OnlineIrs Tax Forms 2012File 2011 Taxes Late Online FreeTax AmendmentsH&r Block FreeFor 1040x1040nr Ez 2013Free Tax Calculator 2011File 2005 Taxes FreeFile State And Federal Taxes Online FreeMyfreetaxes Com RochestercashEz 1040 Online

Download 1040ez Federal Tax Form

Download 1040ez federal tax form 1. Download 1040ez federal tax form   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. Download 1040ez federal tax form Generally, each year you will report all income and deduct all out-of-pocket expenses in full. Download 1040ez federal tax form The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. Download 1040ez federal tax form If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). Download 1040ez federal tax form Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Download 1040ez federal tax form Rental income is any payment you receive for the use or occupation of property. Download 1040ez federal tax form In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. Download 1040ez federal tax form When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. Download 1040ez federal tax form Most individual taxpayers use the cash method. Download 1040ez federal tax form Cash method. Download 1040ez federal tax form   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. Download 1040ez federal tax form You constructively receive income when it is made available to you, for example, by being credited to your bank account. Download 1040ez federal tax form Accrual method. Download 1040ez federal tax form    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. Download 1040ez federal tax form You generally deduct your expenses when you incur them, rather than when you pay them. Download 1040ez federal tax form More information. Download 1040ez federal tax form   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. Download 1040ez federal tax form Types of Income The following are common types of rental income. Download 1040ez federal tax form Advance rent. Download 1040ez federal tax form   Advance rent is any amount you receive before the period that it covers. Download 1040ez federal tax form Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. Download 1040ez federal tax form Example. Download 1040ez federal tax form On March 18, 2013, you signed a 10-year lease to rent your property. Download 1040ez federal tax form During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. Download 1040ez federal tax form You must include $19,200 in your rental income in the first year. Download 1040ez federal tax form Canceling a lease. Download 1040ez federal tax form   If your tenant pays you to cancel a lease, the amount you receive is rent. Download 1040ez federal tax form Include the payment in your income in the year you receive it regardless of your method of accounting. Download 1040ez federal tax form Expenses paid by tenant. Download 1040ez federal tax form   If your tenant pays any of your expenses, those payments are rental income. Download 1040ez federal tax form Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. Download 1040ez federal tax form For more information, see Rental Expenses , later. Download 1040ez federal tax form Example 1. Download 1040ez federal tax form Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. Download 1040ez federal tax form Under the terms of the lease, your tenant does not have to pay this bill. Download 1040ez federal tax form Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. Download 1040ez federal tax form You can deduct the utility payment made by your tenant as a rental expense. Download 1040ez federal tax form Example 2. Download 1040ez federal tax form While you are out of town, the furnace in your rental property stops working. Download 1040ez federal tax form Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. Download 1040ez federal tax form Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. Download 1040ez federal tax form You can deduct the repair payment made by your tenant as a rental expense. Download 1040ez federal tax form Property or services. Download 1040ez federal tax form   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. Download 1040ez federal tax form   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. Download 1040ez federal tax form Example. Download 1040ez federal tax form Your tenant is a house painter. Download 1040ez federal tax form He offers to paint your rental property instead of paying 2 months rent. Download 1040ez federal tax form You accept his offer. Download 1040ez federal tax form Include in your rental income the amount the tenant would have paid for 2 months rent. Download 1040ez federal tax form You can deduct that same amount as a rental expense for painting your property. Download 1040ez federal tax form Security deposits. Download 1040ez federal tax form   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. Download 1040ez federal tax form But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. Download 1040ez federal tax form    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Download 1040ez federal tax form Include it in your income when you receive it. Download 1040ez federal tax form Other Sources of Rental Income Lease with option to buy. Download 1040ez federal tax form   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. Download 1040ez federal tax form If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. Download 1040ez federal tax form Part interest. Download 1040ez federal tax form   If you own a part interest in rental property, you must report your part of the rental income from the property. Download 1040ez federal tax form Rental of property also used as your home. Download 1040ez federal tax form   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. Download 1040ez federal tax form However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. Download 1040ez federal tax form See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Download 1040ez federal tax form Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. Download 1040ez federal tax form Personal use of rental property. Download 1040ez federal tax form   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Download 1040ez federal tax form Also, your rental expense deductions may be limited. Download 1040ez federal tax form See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Download 1040ez federal tax form Part interest. Download 1040ez federal tax form   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. Download 1040ez federal tax form Example. Download 1040ez federal tax form Roger owns a one-half undivided interest in a rental house. Download 1040ez federal tax form Last year he paid $968 for necessary repairs on the property. Download 1040ez federal tax form Roger can deduct $484 (50% × $968) as a rental expense. Download 1040ez federal tax form He is entitled to reimbursement for the remaining half from the co-owner. Download 1040ez federal tax form When To Deduct You generally deduct your rental expenses in the year you pay them. Download 1040ez federal tax form If you use the accrual method, see Publication 538 for more information. Download 1040ez federal tax form Types of Expenses Listed below are the most common rental expenses. Download 1040ez federal tax form Advertising. Download 1040ez federal tax form Auto and travel expenses. Download 1040ez federal tax form Cleaning and maintenance. Download 1040ez federal tax form Commissions. Download 1040ez federal tax form Depreciation. Download 1040ez federal tax form Insurance. Download 1040ez federal tax form Interest (other). Download 1040ez federal tax form Legal and other professional fees. Download 1040ez federal tax form Local transportation expenses. Download 1040ez federal tax form Management fees. Download 1040ez federal tax form Mortgage interest paid to banks, etc. Download 1040ez federal tax form Points. Download 1040ez federal tax form Rental payments. Download 1040ez federal tax form Repairs. Download 1040ez federal tax form Taxes. Download 1040ez federal tax form Utilities. Download 1040ez federal tax form Some of these expenses, as well as other less common ones, are discussed below. Download 1040ez federal tax form Depreciation. Download 1040ez federal tax form   Depreciation is a capital expense. Download 1040ez federal tax form It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. Download 1040ez federal tax form   You can begin to depreciate rental property when it is ready and available for rent. Download 1040ez federal tax form See Placed in Service under When Does Depreciation Begin and End in chapter 2. Download 1040ez federal tax form Insurance premiums paid in advance. Download 1040ez federal tax form   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. Download 1040ez federal tax form You cannot deduct the total premium in the year you pay it. Download 1040ez federal tax form See chapter 6 of Publication 535 for information on deductible premiums. Download 1040ez federal tax form Interest expense. Download 1040ez federal tax form   You can deduct mortgage interest you pay on your rental property. Download 1040ez federal tax form When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Download 1040ez federal tax form Chapter 4 of Publication 535 explains mortgage interest in detail. Download 1040ez federal tax form Expenses paid to obtain a mortgage. Download 1040ez federal tax form   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. Download 1040ez federal tax form These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. Download 1040ez federal tax form Form 1098, Mortgage Interest Statement. Download 1040ez federal tax form   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. Download 1040ez federal tax form If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. Download 1040ez federal tax form Attach a statement to your return showing the name and address of the other person. Download 1040ez federal tax form On the dotted line next to line 13, enter “See attached. Download 1040ez federal tax form ” Legal and other professional fees. Download 1040ez federal tax form   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. Download 1040ez federal tax form For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. Download 1040ez federal tax form You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. Download 1040ez federal tax form Local benefit taxes. Download 1040ez federal tax form   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. Download 1040ez federal tax form These charges are nondepreciable capital expenditures and must be added to the basis of your property. Download 1040ez federal tax form However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Download 1040ez federal tax form Local transportation expenses. Download 1040ez federal tax form   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. Download 1040ez federal tax form However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. Download 1040ez federal tax form See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Download 1040ez federal tax form   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. Download 1040ez federal tax form For 2013, the standard mileage rate for business use is 56. Download 1040ez federal tax form 5 cents per mile. Download 1040ez federal tax form For more information, see chapter 4 of Publication 463. Download 1040ez federal tax form    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. Download 1040ez federal tax form In addition, you must complete Form 4562, Part V, and attach it to your tax return. Download 1040ez federal tax form Pre-rental expenses. Download 1040ez federal tax form   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Download 1040ez federal tax form Rental of equipment. Download 1040ez federal tax form   You can deduct the rent you pay for equipment that you use for rental purposes. Download 1040ez federal tax form However, in some cases, lease contracts are actually purchase contracts. Download 1040ez federal tax form If so, you cannot deduct these payments. Download 1040ez federal tax form You can recover the cost of purchased equipment through depreciation. Download 1040ez federal tax form Rental of property. Download 1040ez federal tax form   You can deduct the rent you pay for property that you use for rental purposes. Download 1040ez federal tax form If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. Download 1040ez federal tax form Travel expenses. Download 1040ez federal tax form   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. Download 1040ez federal tax form You must properly allocate your expenses between rental and nonrental activities. Download 1040ez federal tax form You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. Download 1040ez federal tax form The cost of improvements is recovered by taking depreciation. Download 1040ez federal tax form For information on travel expenses, see chapter 1 of Publication 463. Download 1040ez federal tax form    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. Download 1040ez federal tax form Uncollected rent. Download 1040ez federal tax form   If you are a cash basis taxpayer, do not deduct uncollected rent. Download 1040ez federal tax form Because you have not included it in your income, it is not deductible. Download 1040ez federal tax form   If you use an accrual method, report income when you earn it. Download 1040ez federal tax form If you are unable to collect the rent, you may be able to deduct it as a business bad debt. Download 1040ez federal tax form See chapter 10 of Publication 535 for more information about business bad debts. Download 1040ez federal tax form Vacant rental property. Download 1040ez federal tax form   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. Download 1040ez federal tax form However, you cannot deduct any loss of rental income for the period the property is vacant. Download 1040ez federal tax form Vacant while listed for sale. Download 1040ez federal tax form   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. Download 1040ez federal tax form If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Download 1040ez federal tax form Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. Download 1040ez federal tax form These charges are also called loan origination fees, maximum loan charges, or premium charges. Download 1040ez federal tax form Any of these charges (points) that are solely for the use of money are interest. Download 1040ez federal tax form Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. Download 1040ez federal tax form The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. Download 1040ez federal tax form In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). Download 1040ez federal tax form The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. Download 1040ez federal tax form If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. Download 1040ez federal tax form De minimis OID. Download 1040ez federal tax form   The OID is de minimis if it is less than one-fourth of 1% (. Download 1040ez federal tax form 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). Download 1040ez federal tax form   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. Download 1040ez federal tax form On a constant-yield basis over the term of the loan. Download 1040ez federal tax form On a straight line basis over the term of the loan. Download 1040ez federal tax form In proportion to stated interest payments. Download 1040ez federal tax form In its entirety at maturity of the loan. Download 1040ez federal tax form You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. Download 1040ez federal tax form Example. Download 1040ez federal tax form Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. Download 1040ez federal tax form The loan is to be repaid over 30 years. Download 1040ez federal tax form During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. Download 1040ez federal tax form When the loan was made, she paid $1,500 in points to the lender. Download 1040ez federal tax form The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. Download 1040ez federal tax form Carol determines that the points (OID) she paid are de minimis based on the following computation. Download 1040ez federal tax form Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. Download 1040ez federal tax form 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). Download 1040ez federal tax form Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. Download 1040ez federal tax form Under the straight line method, she can deduct $50 each year for 30 years. Download 1040ez federal tax form Constant-yield method. Download 1040ez federal tax form   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. Download 1040ez federal tax form   You figure your deduction for the first year in the following manner. Download 1040ez federal tax form Determine the issue price of the loan. Download 1040ez federal tax form If you paid points on the loan, the issue price generally is the difference between the principal and the points. Download 1040ez federal tax form Multiply the result in (1) by the yield to maturity (defined later). Download 1040ez federal tax form Subtract any qualified stated interest payments (defined later) from the result in (2). Download 1040ez federal tax form This is the OID you can deduct in the first year. Download 1040ez federal tax form Yield to maturity (YTM). Download 1040ez federal tax form   This rate is generally shown in the literature you receive from your lender. Download 1040ez federal tax form If you do not have this information, consult your lender or tax advisor. Download 1040ez federal tax form In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. Download 1040ez federal tax form Qualified stated interest (QSI). Download 1040ez federal tax form   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. Download 1040ez federal tax form Example—Year 1. Download 1040ez federal tax form The facts are the same as in the previous example. Download 1040ez federal tax form The yield to maturity on Carol's loan is 10. Download 1040ez federal tax form 2467%, compounded annually. Download 1040ez federal tax form She figured the amount of points (OID) she could deduct in 2013 as follows. Download 1040ez federal tax form Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . Download 1040ez federal tax form 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. Download 1040ez federal tax form To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. Download 1040ez federal tax form Then follow steps (2) and (3), earlier. Download 1040ez federal tax form Example—Year 2. Download 1040ez federal tax form Carol figured the deduction for 2014 as follows. Download 1040ez federal tax form Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . Download 1040ez federal tax form 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. Download 1040ez federal tax form    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. Download 1040ez federal tax form A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. Download 1040ez federal tax form However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. Download 1040ez federal tax form Points when loan refinance is more than the previous outstanding balance. Download 1040ez federal tax form   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Download 1040ez federal tax form For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. Download 1040ez federal tax form Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. Download 1040ez federal tax form Improvements. Download 1040ez federal tax form   You must capitalize any expense you pay to improve your rental property. Download 1040ez federal tax form An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Download 1040ez federal tax form Betterments. Download 1040ez federal tax form   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. Download 1040ez federal tax form Restoration. Download 1040ez federal tax form   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. Download 1040ez federal tax form Adaptation. Download 1040ez federal tax form   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. Download 1040ez federal tax form Separate the costs of repairs and improvements, and keep accurate records. Download 1040ez federal tax form You will need to know the cost of improvements when you sell or depreciate your property. Download 1040ez federal tax form The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Download 1040ez federal tax form Table 1-1. Download 1040ez federal tax form Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP53 Notice

We can't provide your refund through direct deposit, so we're sending you a refund check by mail.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

Your refund should arrive 3-4 weeks from the date of your notice. Please call the number listed on your notice if you haven't received your refund check after 4 weeks.


Answers to Common Questions

Why can’t the IRS send me a direct deposit refund for my return from two years ago?
Direct Deposit is only available for current year returns. All other refunds are paid by check.

I just moved. Can you recall the check and send a new one to my new address?
Refund checks are mailed only to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed. You may request a change of address by calling the number shown on your notice, or by filing Form 8822, Change of Address.

What do I need to do to get my refund through direct deposit next year?
When filing your tax return, complete the requested banking information in the "Refund" section of your tax form if you want to direct deposit the entire amount into one account. If you want to deposit into more than one account, you must file Form 8888, Direct Deposit of Refund to More Than One Account, with your return.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 04-Mar-2014

The Download 1040ez Federal Tax Form

Download 1040ez federal tax form Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. Download 1040ez federal tax form Tax questions. Download 1040ez federal tax form Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. Download 1040ez federal tax form irs. Download 1040ez federal tax form gov/pub531. Download 1040ez federal tax form What's New Additional Medicare Tax. Download 1040ez federal tax form  Beginning in 2013, a 0. Download 1040ez federal tax form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Download 1040ez federal tax form An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. Download 1040ez federal tax form An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. Download 1040ez federal tax form Additional Medicare Tax is only imposed on the employee. Download 1040ez federal tax form There is no employer share of Additional Medicare Tax. Download 1040ez federal tax form All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Download 1040ez federal tax form Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. Download 1040ez federal tax form Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. Download 1040ez federal tax form For more information on Additional Medicare Tax, go to www. Download 1040ez federal tax form irs. Download 1040ez federal tax form gov and enter “Additional Medicare Tax” in the search box. Download 1040ez federal tax form Reminder Photographs of missing children. Download 1040ez federal tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Download 1040ez federal tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Download 1040ez federal tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Download 1040ez federal tax form Introduction This publication is for employees who receive tips. Download 1040ez federal tax form All tips you receive are income and are subject to federal income tax. Download 1040ez federal tax form You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Download 1040ez federal tax form The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Download 1040ez federal tax form Reporting your tip income correctly is not difficult. Download 1040ez federal tax form You must do three things. Download 1040ez federal tax form Keep a daily tip record. Download 1040ez federal tax form Report tips to your employer. Download 1040ez federal tax form Report all your tips on your income tax return. Download 1040ez federal tax form  This publication will explain these three things and show you what to do on your tax return if you have not done the first two. Download 1040ez federal tax form This publication will also show you how to treat allocated tips. Download 1040ez federal tax form Comments and suggestions. Download 1040ez federal tax form   We welcome your comments about this publication and your suggestions for future editions. Download 1040ez federal tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Download 1040ez federal tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Download 1040ez federal tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Download 1040ez federal tax form   You can send your comments from www. Download 1040ez federal tax form irs. Download 1040ez federal tax form gov/formspubs/. Download 1040ez federal tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Download 1040ez federal tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Download 1040ez federal tax form Ordering forms and publications. Download 1040ez federal tax form   Visit www. Download 1040ez federal tax form irs. Download 1040ez federal tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Download 1040ez federal tax form Internal Revenue Service 1201 N. Download 1040ez federal tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Download 1040ez federal tax form   If you have a tax question, check the information available on IRS. Download 1040ez federal tax form gov or call 1-800-829-1040. Download 1040ez federal tax form We cannot answer tax questions sent to either of the above addresses. Download 1040ez federal tax form Prev  Up  Next   Home   More Online Publications