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Download 1040x Internal Revenue Bulletin:  2011-12  March 21, 2011  Rev. Download 1040x Proc. Download 1040x 2011-21 Table of Contents SECTION 1. Download 1040x PURPOSE SECTION 2. Download 1040x BACKGROUND SECTION 3. Download 1040x SCOPE SECTION 4. Download 1040x APPLICATION SECTION 5. Download 1040x EFFECTIVE DATE SECTION 6. Download 1040x EFFECT ON OTHER DOCUMENTS SECTION 7. Download 1040x DRAFTING INFORMATION SECTION 1. Download 1040x PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2011, including separate tables of limitations on depreciation deductions for trucks and vans; (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2011, including a separate table of inclusion amounts for lessees of trucks and vans; and (3) revised tables of depreciation limitations and lessee inclusion amounts for passenger automobiles that were first placed in service or first leased by the taxpayer, respectively, during 2010 and to which the 50 percent additional first year depreciation deduction under § 168(k)(1)(A) of the Internal Revenue Code or the 100 percent additional first year depreciation deduction under § 168(k)(5) applies. Download 1040x The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7). Download 1040x SECTION 2. Download 1040x BACKGROUND . Download 1040x 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Download 1040x For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Download 1040x 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. Download 1040x This change reflects the higher rate of price inflation for trucks and vans since 1988. Download 1040x . Download 1040x 02 Section 2022(a) of the Small Business Jobs Act of 2010, Pub. Download 1040x L. Download 1040x No. Download 1040x 111-240, 124 Stat. Download 1040x 2504 (September 27, 2010), extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property (as defined in § 168(k)(2)) acquired by the taxpayer after December 31, 2007, and before January 1, 2011, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2011. Download 1040x Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. Download 1040x L. Download 1040x No. Download 1040x 111-312, 124 Stat. Download 1040x 3296 (Dec. Download 1040x 17, 2010) (the “Act”) further extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. Download 1040x Section 401(b) of the Act further amended § 168(k) by adding § 168(k)(5). Download 1040x It allows a 100 percent additional first year depreciation deduction for qualified property acquired by a taxpayer after September 8, 2010, and before January 1, 2012, if the taxpayer places the property in service generally before January 1, 2012. Download 1040x Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Download 1040x . Download 1040x 03 Section 168(k)(2)(D)(i) provides that the § 168(k) 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). Download 1040x Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Download 1040x Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv). Download 1040x Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Download 1040x This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2011 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Download 1040x . Download 1040x 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Download 1040x The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Download 1040x Under § 1. Download 1040x 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Download 1040x One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Download 1040x Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Download 1040x SECTION 3. Download 1040x SCOPE . Download 1040x 01 The limitations on depreciation deductions in section 4. Download 1040x 01(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 2011, and continue to apply for each taxable year that the passenger automobile remains in service. Download 1040x . Download 1040x 02 The tables in section 4. Download 1040x 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2011. Download 1040x 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. Download 1040x See Rev. Download 1040x Proc. Download 1040x 2006-18, 2006-1 C. Download 1040x B. Download 1040x 645, for passenger automobiles first leased during calendar year 2006; Rev. Download 1040x Proc. Download 1040x 2007-30, 2007-1 C. Download 1040x B. Download 1040x 1104, for passenger automobiles first leased during calendar year 2007; Rev. Download 1040x Proc. Download 1040x 2008-22, 2008-1 C. Download 1040x B. Download 1040x 658, for passenger automobiles first leased during calendar year 2008; Rev. Download 1040x Proc. Download 1040x 2009-24, 2009-1 C. Download 1040x B. Download 1040x 885, for passenger automobiles first leased during calendar year 2009; and Rev. Download 1040x Proc. Download 1040x 2010-18, 2010-1 C. Download 1040x B. Download 1040x 427, as amplified and modified by section 4. Download 1040x 03 of this revenue procedure, for passenger automobiles first leased during calendar year 2010. Download 1040x SECTION 4. Download 1040x APPLICATION . Download 1040x 01 Limitations on Depreciation Deductions for Certain Automobiles. Download 1040x (1) Amount of the inflation adjustment. Download 1040x (a) Passenger automobiles (other than trucks or vans). Download 1040x 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. Download 1040x Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Download 1040x The new car component of the CPI was 115. Download 1040x 2 for October 1987 and 137. Download 1040x 880 for October 2010. Download 1040x The October 2010 index exceeded the October 1987 index by 22. Download 1040x 680. Download 1040x Therefore, the automobile price inflation adjustment for 2011 for passenger automobiles (other than trucks and vans) is 19. Download 1040x 69 percent (22. Download 1040x 680/115. Download 1040x 2 x 100%). Download 1040x The dollar limitations in § 280F(a) are multiplied by a factor of 0. Download 1040x 1969, 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 2011. Download 1040x This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2011. Download 1040x (b) Trucks and vans. Download 1040x To determine the dollar limitations for trucks and vans first placed in service during calendar year 2011, the Service uses the new truck component of the CPI instead of the new car component. Download 1040x The new truck component of the CPI was 112. Download 1040x 4 for October 1987 and 142. Download 1040x 556 for October 2010. Download 1040x The October 2010 index exceeded the October 1987 index by 30. Download 1040x 156. Download 1040x Therefore, the automobile price inflation adjustment for 2011 for trucks and vans is 26. Download 1040x 83 percent (30. Download 1040x 156/112. Download 1040x 4 x 100%). Download 1040x The dollar limitations in § 280F(a) are multiplied by a factor of 0. Download 1040x 2683, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Download 1040x This adjustment applies to all trucks and vans that are first placed in service in calendar year 2011. Download 1040x (2) Amount of the limitation. Download 1040x Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2011. Download 1040x Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction applies. Download 1040x Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction does not apply. Download 1040x The Service intends to issue additional guidance addressing the interaction between the 100 percent additional first year depreciation deduction and § 280F(a) for the taxable years subsequent to the first taxable year. Download 1040x REV. Download 1040x PROC. Download 1040x 2011-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) 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 REV. Download 1040x PROC. Download 1040x 2011-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. Download 1040x PROC. Download 1040x 2011-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) 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. Download 1040x PROC. Download 1040x 2011-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 . Download 1040x 02 Inclusions in Income of Lessees of Passenger Automobiles. Download 1040x A taxpayer must follow the procedures in § 1. Download 1040x 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2011. Download 1040x In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Download 1040x REV. Download 1040x PROC. Download 1040x 2011-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $18,500 $19,000 3 8 11 13 16 19,000 19,500 4 9 13 15 18 19,500 20,000 4 10 15 17 20 20,000 20,500 5 11 16 19 23 20,500 21,000 5 12 18 21 25 21,000 21,500 6 13 19 24 26 21,500 22,000 6 14 21 26 29 22,000 23,000 7 16 23 29 32 23,000 24,000 8 18 27 32 37 24,000 25,000 9 20 30 36 42 25,000 26,000 10 23 33 40 46 26,000 27,000 11 25 36 44 51 27,000 28,000 12 27 40 48 55 28,000 29,000 13 29 43 52 60 29,000 30,000 14 31 47 55 65 30,000 31,000 15 34 49 60 69 31,000 32,000 16 36 53 63 73 32,000 33,000 17 38 56 68 77 33,000 34,000 18 40 60 71 82 34,000 35,000 19 42 63 75 87 35,000 36,000 20 45 66 79 91 36,000 37,000 21 47 69 83 96 37,000 38,000 22 49 73 87 100 38,000 39,000 23 51 76 91 105 39,000 40,000 24 53 80 94 110 40,000 41,000 25 56 82 99 114 41,000 42,000 26 58 86 102 119 42,000 43,000 27 60 89 107 123 43,000 44,000 28 62 93 110 128 44,000 45,000 29 64 96 114 133 45,000 46,000 30 67 98 119 137 46,000 47,000 31 69 102 122 141 47,000 48,000 32 71 105 127 145 48,000 49,000 33 73 109 130 150 49,000 50,000 34 76 111 134 155 50,000 51,000 35 78 115 138 159 51,000 52,000 36 80 118 142 164 52,000 53,000 37 82 122 146 168 53,000 54,000 38 84 125 150 173 54,000 55,000 39 87 128 153 178 55,000 56,000 40 89 131 158 182 56,000 57,000 41 91 135 161 187 57,000 58,000 42 93 138 166 191 58,000 59,000 43 95 142 169 196 59,000 60,000 44 98 144 174 200 60,000 62,000 46 101 149 179 207 62,000 64,000 48 105 156 187 216 64,000 66,000 50 109 163 195 225 66,000 68,000 52 114 169 203 234 68,000 70,000 54 118 176 211 243 70,000 72,000 56 123 182 218 253 72,000 74,000 58 127 189 226 262 74,000 76,000 60 132 195 234 270 76,000 78,000 62 136 202 242 279 78,000 80,000 64 140 209 250 288 80,000 85,000 67 148 220 264 304 85,000 90,000 72 159 237 283 327 90,000 95,000 77 170 253 303 350 95,000 100,000 82 181 269 323 372 100,000 110,000 90 198 293 352 406 110,000 120,000 100 220 326 391 452 120,000 130,000 110 242 359 430 497 130,000 140,000 120 264 392 469 543 140,000 150,000 130 286 424 509 588 150,000 160,000 140 308 457 548 633 160,000 170,000 150 330 490 587 679 170,000 180,000 160 352 523 626 724 180,000 190,000 170 374 555 666 769 190,000 200,000 180 396 588 705 815 200,000 210,000 190 418 621 744 860 210,000 220,000 200 440 654 784 904 220,000 230,000 210 462 687 823 950 230,000 240,000 220 484 719 863 995 240,000 And up 230 506 752 902 1,040 REV. Download 1040x PROC. Download 1040x 2011-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 3 7 9 12 13 19,500 20,000 3 8 11 14 15 20,000 20,500 4 9 13 15 18 20,500 21,000 4 10 15 17 20 21,000 21,500 5 11 16 20 22 21,500 22,000 5 12 18 22 24 22,000 23,000 6 14 20 24 29 23,000 24,000 7 16 24 28 32 24,000 25,000 8 18 27 32 37 25,000 26,000 9 20 31 36 41 26,000 27,000 10 23 33 40 46 27,000 28,000 11 25 37 43 51 28,000 29,000 12 27 40 48 55 29,000 30,000 13 29 43 52 60 30,000 31,000 14 31 47 56 64 31,000 32,000 15 34 49 60 69 32,000 33,000 16 36 53 63 74 33,000 34,000 17 38 56 68 78 34,000 35,000 18 40 60 71 83 35,000 36,000 19 43 62 76 87 36,000 37,000 20 45 66 79 92 37,000 38,000 21 47 69 83 97 38,000 39,000 22 49 73 87 101 39,000 40,000 23 51 76 91 105 40,000 41,000 24 54 79 95 109 41,000 42,000 25 56 82 99 114 42,000 43,000 26 58 86 103 118 43,000 44,000 27 60 89 107 123 44,000 45,000 28 62 93 110 128 45,000 46,000 29 65 95 115 132 46,000 47,000 30 67 99 118 137 47,000 48,000 31 69 102 123 141 48,000 49,000 32 71 106 126 146 49,000 50,000 33 73 109 130 151 50,000 51,000 34 76 112 134 155 51,000 52,000 35 78 115 138 160 52,000 53,000 36 80 118 143 164 53,000 54,000 37 82 122 146 169 54,000 55,000 38 84 125 150 173 55,000 56,000 39 87 128 154 177 56,000 57,000 40 89 131 158 182 57,000 58,000 41 91 135 162 186 58,000 59,000 42 93 138 166 191 59,000 60,000 43 95 142 169 196 60,000 62,000 45 99 146 175 203 62,000 64,000 47 103 153 183 212 64,000 66,000 49 107 160 191 221 66,000 68,000 51 112 166 199 229 68,000 70,000 53 116 173 206 239 70,000 72,000 55 121 179 214 248 72,000 74,000 57 125 186 222 257 74,000 76,000 59 129 192 231 266 76,000 78,000 61 134 198 239 275 78,000 80,000 63 138 205 246 285 80,000 85,000 66 146 217 260 300 85,000 90,000 71 157 233 280 322 90,000 95,000 76 168 250 299 345 95,000 100,000 81 179 266 319 368 100,000 110,000 89 196 290 348 402 110,000 120,000 99 218 323 387 447 120,000 130,000 109 240 355 427 493 130,000 140,000 119 262 388 466 538 140,000 150,000 129 284 421 505 583 150,000 160,000 139 306 454 544 629 160,000 170,000 149 328 487 583 674 170,000 180,000 159 350 519 623 719 180,000 190,000 169 372 552 662 765 190,000 200,000 179 394 585 701 810 200,000 210,000 189 416 618 740 856 210,000 220,000 199 438 651 779 901 220,000 230,000 209 460 683 819 946 230,000 240,000 219 482 716 858 992 240,000 And up 229 504 749 897 1,037 . Download 1040x 03 Revised Amounts for Passenger Automobiles Placed in Service During 2010. Download 1040x (1) Calculation of the Revised Amount. Download 1040x The revised depreciation limits provided in this section 4. Download 1040x 03 were calculated by increasing the existing limitations on the first year allowance in Rev. Download 1040x Proc. Download 1040x 2010-18 by $8,000 as provided in § 168(k)(2)(F)(i). Download 1040x (2) Amount of the Revised Limitation. Download 1040x For passenger automobiles (that are not trucks or vans) placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 7 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. Download 1040x For trucks or vans placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 8 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. Download 1040x If the § 168(k) additional first year depreciation deduction does not apply to a passenger automobile placed in service by the taxpayer in calendar year 2010, the depreciation limitations for each taxable year in Tables 1 and 2 of Rev. Download 1040x Proc. Download 1040x 2010-18 apply. Download 1040x REV. Download 1040x PROC. Download 1040x 2011-21 TABLE 7 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) 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 REV. Download 1040x PROC. Download 1040x 2011-21 TABLE 8 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 (3) Modification to lease inclusion amounts for 2010. Download 1040x The lease inclusion amounts in Tables 3 and 4 of Rev. Download 1040x Proc. Download 1040x 2010-18 are modified by striking the first four lines of the inclusion amounts in each table. Download 1040x Consequently, Table 3 of Rev. Download 1040x Proc. Download 1040x 2010-18 applies to passenger automobiles (other than trucks and vans) that are first leased by the taxpayer in calendar year 2010 with a fair market value over $18,500, and Table 4 of Rev. Download 1040x Proc. Download 1040x 2010-18 applies to trucks and vans that are first leased by the taxpayer in calendar year 2010 with a fair market value over $19,000. Download 1040x SECTION 5. Download 1040x EFFECTIVE DATE This revenue procedure, with the exception of section 4. Download 1040x 03, applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2011. Download 1040x Section 4. Download 1040x 03 of this revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. Download 1040x SECTION 6. Download 1040x EFFECT ON OTHER DOCUMENTS Rev. Download 1040x Proc. Download 1040x 2010-18 is amplified and modified. Download 1040x SECTION 7. Download 1040x DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Download 1040x Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Download 1040x For further information regarding this revenue procedure, contact Mr. Download 1040x Harvey at (202) 622-4930 (not a toll-free call). 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Download 1040x 12. Download 1040x   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Download 1040x Free help with your tax return. Download 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Download 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Download 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Download 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Download 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Download 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Download 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Download 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Download 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Download 1040x aarp. Download 1040x org/money/taxaide or call 1-888-227-7669. Download 1040x For more information on these programs, go to IRS. Download 1040x gov and enter “VITA” in the search box. Download 1040x Internet. Download 1040x    IRS. Download 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Download 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Download 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Download 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Download 1040x gov or download the IRS2Go app and select the Refund Status option. Download 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Download 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Download 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Download 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Download 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Download 1040x No need to wait on the phone or stand in line. Download 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Download 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Download 1040x New subject areas are added on a regular basis. Download 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Download 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Download 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Download 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Download 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Download 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Download 1040x You can also ask the IRS to mail a return or an account transcript to you. Download 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Download 1040x gov or by calling 1-800-908-9946. Download 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Download 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Download 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Download 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Download 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Download 1040x gov and enter Where's My Amended Return? in the search box. Download 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Download 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Download 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Download 1040x gov. Download 1040x Select the Payment tab on the front page of IRS. Download 1040x gov for more information. Download 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Download 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Download 1040x gov. Download 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Download 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Download 1040x gov. Download 1040x Request an Electronic Filing PIN by going to IRS. Download 1040x gov and entering Electronic Filing PIN in the search box. Download 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Download 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Download 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Download 1040x An employee can answer questions about your tax account or help you set up a payment plan. Download 1040x Before you visit, check the Office Locator on IRS. Download 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Download 1040x If you have a special need, such as a disability, you can request an appointment. Download 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Download 1040x Apply for an Employer Identification Number (EIN). Download 1040x Go to IRS. Download 1040x gov and enter Apply for an EIN in the search box. Download 1040x Read the Internal Revenue Code, regulations, or other official guidance. Download 1040x Read Internal Revenue Bulletins. Download 1040x Sign up to receive local and national tax news and more by email. Download 1040x Just click on “subscriptions” above the search box on IRS. Download 1040x gov and choose from a variety of options. Download 1040x Phone. Download 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Download 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Download 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Download 1040x gov, or download the IRS2Go app. Download 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Download 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Download 1040x Most VITA and TCE sites offer free electronic filing. Download 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Download 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Download 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Download 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Download 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Download 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Download 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Download 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Download 1040x Note, the above information is for our automated hotline. Download 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Download 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Download 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Download 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Download 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Download 1040x You should receive your order within 10 business days. Download 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Download 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Download 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Download 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Download 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Download 1040x Walk-in. Download 1040x   You can find a selection of forms, publications and services — in-person. Download 1040x Products. Download 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Download 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Download 1040x Services. Download 1040x You can walk in to your local TAC for face-to-face tax help. Download 1040x An employee can answer questions about your tax account or help you set up a payment plan. Download 1040x Before visiting, use the Office Locator tool on IRS. Download 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Download 1040x   Please contact the office for times when assistance will be available. Download 1040x Mail. Download 1040x   You can send your order for forms, instructions, and publications to the address below. Download 1040x You should receive a response within 10 business days after your request is received. Download 1040x Internal Revenue Service 1201 N. Download 1040x Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. Download 1040x   The Taxpayer Advocate Service Is here to help you. Download 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Download 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Download 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Download 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Download 1040x You face (or your business is facing) an immediate threat of adverse action. Download 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Download 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Download 1040x Here's why we can help: TAS is an independent organization within the IRS. Download 1040x Our advocates know how to work with the IRS. Download 1040x Our services are free and tailored to meet your needs. Download 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Download 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Download 1040x  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Download 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Download 1040x Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Download 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Download 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Download 1040x Prev  Up  Next   Home   More Online Publications