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Efile free federal and state 11. Efile free federal and state   How To Get Tax Help Table of Contents 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. Efile free federal and state Free help with your tax return. Efile free federal and state   You can get free help preparing your return nationwide from IRS-certified volunteers. Efile free federal and state The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Efile free federal and state The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile free federal and state 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. Efile free federal and state In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Efile free federal and state To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Efile free federal and state gov, download the IRS2Go app, or call 1-800-906-9887. Efile free federal and state   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile free federal and state To find the nearest AARP Tax-Aide site, visit AARP's website at www. Efile free federal and state aarp. Efile free federal and state org/money/taxaide or call 1-888-227-7669. Efile free federal and state For more information on these programs, go to IRS. Efile free federal and state gov and enter “VITA” in the search box. Efile free federal and state Internet. Efile free federal and state    IRS. Efile free federal and state gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Efile free federal and state Download the free IRS2Go app from the iTunes app store or from Google Play. Efile free federal and state 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. Efile free federal and state Check the status of your 2013 refund with the Where's My Refund? application on IRS. Efile free federal and state gov or download the IRS2Go app and select the Refund Status option. Efile free federal and state The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile free federal and state 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. Efile free federal and state You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile free federal and state The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile free federal and state Use the Interactive Tax Assistant (ITA) to research your tax questions. Efile free federal and state No need to wait on the phone or stand in line. Efile free federal and state 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. Efile free federal and state When you reach the response screen, you can print the entire interview and the final response for your records. Efile free federal and state New subject areas are added on a regular basis. Efile free federal and state  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Efile free federal and state gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Efile free federal and state You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Efile free federal and state The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Efile free federal and state 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. Efile free federal and state 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. Efile free federal and state You can also ask the IRS to mail a return or an account transcript to you. Efile free federal and state Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Efile free federal and state gov or by calling 1-800-908-9946. Efile free federal and state Tax return and tax account transcripts are generally available for the current year and the past three years. Efile free federal and state Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Efile free federal and state Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Efile free federal and state 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. Efile free federal and state Check the status of your amended return using Where's My Amended Return? Go to IRS. Efile free federal and state gov and enter Where's My Amended Return? in the search box. Efile free federal and state You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile free federal and state It can take up to 3 weeks from the date you mailed it to show up in our system. Efile free federal and state Make a payment using one of several safe and convenient electronic payment options available on IRS. Efile free federal and state gov. Efile free federal and state Select the Payment tab on the front page of IRS. Efile free federal and state gov for more information. Efile free federal and state Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Efile free federal and state Figure your income tax withholding with the IRS Withholding Calculator on IRS. Efile free federal and state gov. Efile free federal and state 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. Efile free federal and state Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Efile free federal and state gov. Efile free federal and state Request an Electronic Filing PIN by going to IRS. Efile free federal and state gov and entering Electronic Filing PIN in the search box. Efile free federal and state Download forms, instructions and publications, including accessible versions for people with disabilities. Efile free federal and state Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Efile free federal and state gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Efile free federal and state An employee can answer questions about your tax account or help you set up a payment plan. Efile free federal and state Before you visit, check the Office Locator on IRS. Efile free federal and state gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Efile free federal and state If you have a special need, such as a disability, you can request an appointment. Efile free federal and state Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Efile free federal and state Apply for an Employer Identification Number (EIN). Efile free federal and state Go to IRS. Efile free federal and state gov and enter Apply for an EIN in the search box. Efile free federal and state Read the Internal Revenue Code, regulations, or other official guidance. Efile free federal and state Read Internal Revenue Bulletins. Efile free federal and state Sign up to receive local and national tax news and more by email. Efile free federal and state Just click on “subscriptions” above the search box on IRS. Efile free federal and state gov and choose from a variety of options. Efile free federal and state Phone. Efile free federal and state    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Efile free federal and state Download the free IRS2Go app from the iTunes app store or from Google Play. Efile free federal and state Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Efile free federal and state gov, or download the IRS2Go app. Efile free federal and state 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. Efile free federal and state The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile free federal and state Most VITA and TCE sites offer free electronic filing. Efile free federal and state Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Efile free federal and state Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Efile free federal and state 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. Efile free federal and state 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. Efile free federal and state The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile free federal and state Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile free federal and state 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. Efile free federal and state The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile free federal and state Note, the above information is for our automated hotline. Efile free federal and state 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. Efile free federal and state Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Efile free federal and state You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile free federal and state It can take up to 3 weeks from the date you mailed it to show up in our system. Efile free federal and state 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). Efile free federal and state You should receive your order within 10 business days. Efile free federal and state Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Efile free federal and state 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. Efile free federal and state Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Efile free federal and state The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Efile free federal and state These individuals can also contact the IRS through relay services such as the Federal Relay Service. Efile free federal and state Walk-in. Efile free federal and state   You can find a selection of forms, publications and services — in-person. Efile free federal and state Products. Efile free federal and state You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Efile free federal and state Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Efile free federal and state Services. Efile free federal and state You can walk in to your local TAC for face-to-face tax help. Efile free federal and state An employee can answer questions about your tax account or help you set up a payment plan. Efile free federal and state Before visiting, use the Office Locator tool on IRS. Efile free federal and state gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Efile free federal and state Mail. Efile free federal and state   You can send your order for forms, instructions, and publications to the address below. Efile free federal and state You should receive a response within 10 business days after your request is received. Efile free federal and state Internal Revenue Service 1201 N. Efile free federal and state Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Efile free federal and state The Taxpayer Advocate Service (TAS) is your voice at the IRS. Efile free federal and state Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Efile free federal and state   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Efile free federal and state 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. Efile free federal and state You face (or your business is facing) an immediate threat of adverse action. Efile free federal and state You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Efile free federal and state   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. Efile free federal and state Here's why we can help: TAS is an independent organization within the IRS. Efile free federal and state Our advocates know how to work with the IRS. Efile free federal and state Our services are free and tailored to meet your needs. Efile free federal and state We have offices in every state, the District of Columbia, and Puerto Rico. Efile free federal and state   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. Efile free federal and state   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Efile free federal and state If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Efile free federal and state Low Income Taxpayer Clinics. Efile free federal and state   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. Efile free federal and state Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Efile free federal and state Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Efile free federal and state Prev  Up  Next   Home   More Online Publications
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Rural Development

Through various programs, the Department of Agriculture's Rural Development works to improve the economy and quality of life of rural America.

Contact the Agency or Department

Website: Rural Development

Contact In-Person: Find an Office in Your State

Address: USDA Rural Development, Room 205-W
1400 Independence Ave SW

Washington, DC 20250-0107

Phone Number: (202) 720-4581

TTY: (800) 877-8339 (Federal Relay Service)

The Efile Free Federal And State

Efile free federal and state Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. Efile free federal and state Proc. Efile free federal and state 2010-18 Table of Contents SECTION 1. Efile free federal and state PURPOSE SECTION 2. Efile free federal and state BACKGROUND SECTION 3. Efile free federal and state SCOPE SECTION 4. Efile free federal and state APPLICATION SECTION 5. Efile free federal and state EFFECTIVE DATE SECTION 6. Efile free federal and state DRAFTING INFORMATION SECTION 1. Efile free federal and state 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 2010, 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 2010, including a separate table of inclusion amounts for lessees of trucks and vans. Efile free federal and state 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. Efile free federal and state SECTION 2. Efile free federal and state BACKGROUND . Efile free federal and state 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. Efile free federal and state 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. Efile free federal and state 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. Efile free federal and state This change reflects the higher rate of price inflation for trucks and vans since 1988. Efile free federal and state . Efile free federal and state 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Efile free federal and state The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Efile free federal and state Under § 1. Efile free federal and state 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. Efile free federal and state One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Efile free federal and state Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Efile free federal and state SECTION 3. Efile free federal and state SCOPE . Efile free federal and state 01 The limitations on depreciation deductions in section 4. Efile free federal and state 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 2010, and continue to apply for each taxable year that the passenger automobile remains in service. Efile free federal and state . Efile free federal and state 02 The tables in section 4. Efile free federal and state 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. Efile free federal and state 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. Efile free federal and state See Rev. Efile free federal and state Proc. Efile free federal and state 2005-13, 2005-1 C. Efile free federal and state B. Efile free federal and state 759, for passenger automobiles first leased before calendar year 2006; Rev. Efile free federal and state Proc. Efile free federal and state 2006-18, 2006-1 C. Efile free federal and state B. Efile free federal and state 645, for passenger automobiles first leased during calendar year 2006; Rev. Efile free federal and state Proc. Efile free federal and state 2007-30, 2007-1 C. Efile free federal and state B. Efile free federal and state 1104, for passenger automobiles first leased during calendar year 2007; Rev. Efile free federal and state Proc. Efile free federal and state 2008-22, 2008-12 I. Efile free federal and state R. Efile free federal and state B. Efile free federal and state 658, for passenger automobiles first leased during calendar year 2008; and Rev. Efile free federal and state Proc. Efile free federal and state 2009-24, 2009-17 I. Efile free federal and state R. Efile free federal and state B. Efile free federal and state 885, for passenger automobiles first leased during calendar year 2009. Efile free federal and state SECTION 4. Efile free federal and state APPLICATION . Efile free federal and state 01 Limitations on Depreciation Deductions for Certain Automobiles. Efile free federal and state (1) Amount of the inflation adjustment. Efile free federal and state (a) Passenger automobiles (other than trucks or vans). Efile free federal and state 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. Efile free federal and state 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. Efile free federal and state The new car component of the CPI was 115. Efile free federal and state 2 for October 1987 and 137. Efile free federal and state 851 for October 2009. Efile free federal and state The October 2009 index exceeded the October 1987 index by 22. Efile free federal and state 651. Efile free federal and state Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. Efile free federal and state 66 percent (22. Efile free federal and state 651/115. Efile free federal and state 2 x 100%). Efile free federal and state The dollar limitations in § 280F(a) are multiplied by a factor of 0. Efile free federal and state 1966, 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 2010. Efile free federal and state This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. Efile free federal and state (b) Trucks and vans. Efile free federal and state To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. Efile free federal and state The new truck component of the CPI was 112. Efile free federal and state 4 for October 1987 and 140. Efile free federal and state 897 for October 2009. Efile free federal and state The October 2009 index exceeded the October 1987 index by 28. Efile free federal and state 497. Efile free federal and state Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. Efile free federal and state 35 percent (28. Efile free federal and state 497/112. Efile free federal and state 4 x 100%). Efile free federal and state The dollar limitations in § 280F(a) are multiplied by a factor of 0. Efile free federal and state 2535, 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. Efile free federal and state This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. Efile free federal and state (2) Amount of the limitation. Efile free federal and state Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. Efile free federal and state 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 2010. Efile free federal and state REV. Efile free federal and state PROC. Efile free federal and state 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Efile free federal and state PROC. Efile free federal and state 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . Efile free federal and state 02 Inclusions in Income of Lessees of Passenger Automobiles. Efile free federal and state A taxpayer must follow the procedures in § 1. Efile free federal and state 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. Efile free federal and state In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. Efile free federal and state REV. Efile free federal and state PROC. Efile free federal and state 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. Efile free federal and state PROC. Efile free federal and state 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. Efile free federal and state EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. Efile free federal and state SECTION 6. Efile free federal and state DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Efile free federal and state Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Efile free federal and state For further information regarding this revenue procedure, contact Mr. Efile free federal and state Harvey at (202) 622-4930 (not a toll-free call). Efile free federal and state Prev  Up  Next   Home   More Internal Revenue Bulletins