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Express 1040

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Express 1040

Express 1040 6. Express 1040   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Express 1040 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Express 1040 In determining your U. Express 1040 S. Express 1040 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Express 1040 The most common dual-status tax years are the years of arrival and departure. Express 1040 See Dual-Status Aliens in chapter 1. Express 1040 If you are married and choose to be treated as a U. Express 1040 S. Express 1040 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Express 1040 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Express 1040 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Express 1040 S. Express 1040 Individual Income Tax Return 1040-C U. Express 1040 S. Express 1040 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Express 1040 S. Express 1040 Estimated Tax for Nonresident Alien Individuals 1040NR U. Express 1040 S. Express 1040 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Express 1040 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Express 1040 If you have not previously established a fiscal tax year, your tax year is the calendar year. Express 1040 A calendar year is 12 consecutive months ending on December 31. Express 1040 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Express 1040 S. Express 1040 resident for any calendar year, you will be treated as a U. Express 1040 S. Express 1040 resident for any part of your fiscal year that falls within that calendar year. Express 1040 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Express 1040 Income from sources outside the United States is taxable if you receive it while you are a resident alien. Express 1040 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Express 1040 For the part of the year you are a nonresident alien, you are taxed on income from U. Express 1040 S. Express 1040 sources and on certain foreign source income treated as effectively connected with a U. Express 1040 S. Express 1040 trade or business. Express 1040 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Express 1040 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Express 1040 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Express 1040 S. Express 1040 citizen after receiving it and before the end of the year. Express 1040 Income from U. Express 1040 S. Express 1040 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Express 1040 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Express 1040 In certain cases, however, treaty provisions may apply while you were a resident alien. Express 1040 See chapter 9 for more information. Express 1040 When determining what income is taxed in the United States, you must consider exemptions under U. Express 1040 S. Express 1040 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Express 1040 For a further discussion of tax treaties, see chapter 9. Express 1040 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Express 1040 1) Standard deduction. Express 1040   You cannot use the standard deduction allowed on Form 1040. Express 1040 However, you can itemize any allowable deductions. Express 1040 2) Exemptions. Express 1040   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Express 1040 3) Head of household. Express 1040   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Express 1040 4) Joint return. Express 1040   You cannot file a joint return. Express 1040 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Express 1040 5) Tax rates. Express 1040   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Express 1040 S. Express 1040 trade or business. Express 1040 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Express 1040 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Express 1040 S. Express 1040 national. Express 1040  See the instructions for Form 1040NR to see if you qualify. Express 1040    A U. Express 1040 S. Express 1040 national is an individual who, although not a U. Express 1040 S. Express 1040 citizen, owes his or her allegiance to the United States. Express 1040 U. Express 1040 S. Express 1040 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Express 1040 S. Express 1040 nationals instead of U. Express 1040 S. Express 1040 citizens. Express 1040 6) Tax credits. Express 1040   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Express 1040 S. Express 1040 citizen or resident, as discussed in chapter 1. Express 1040 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Express 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Express 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Express 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Express 1040 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Express 1040 S. Express 1040 national, or Student or business apprentice from India. Express 1040 For more information, see Exemptions in chapter 5. Express 1040 How To Figure Tax When you figure your U. Express 1040 S. Express 1040 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Express 1040 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Express 1040 S. Express 1040 citizens and residents. Express 1040 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Express 1040 You cannot take any deductions against this income. Express 1040 Social security and railroad retirement benefits. Express 1040   During the part of the year you are a nonresident alien, 85% of any U. Express 1040 S. Express 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Express 1040 (See The 30% Tax in chapter 4. Express 1040 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Express 1040 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Express 1040 If you received U. Express 1040 S. Express 1040 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Express 1040 You will not receive separate statements for the benefits received during your periods of U. Express 1040 S. Express 1040 residence and nonresidence. Express 1040 Therefore, it is important for you to keep careful records of these amounts. Express 1040 You will need this information to properly complete your return and determine your tax liability. Express 1040 If you received railroad retirement benefits while you were a nonresident alien, the U. Express 1040 S. Express 1040 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Express 1040 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Express 1040 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Express 1040 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Express 1040 There are certain restrictions that may apply. Express 1040 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Express 1040 Foreign tax credit. Express 1040   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Express 1040   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Express 1040 For more information, see the Instructions for Form 1116 and Publication 514. Express 1040 Child and dependent care credit. Express 1040   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Express 1040 Generally, you must be able to claim an exemption for your dependent. Express 1040   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Express 1040   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Express 1040   For more information, get Publication 503 and Form 2441. Express 1040 Retirement savings contributions credit. Express 1040   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Express 1040 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Express 1040 Use Form 8880 to figure the credit. Express 1040 For more information, see Publication 590. Express 1040 Child tax credit. Express 1040   You may be able to take this credit if you have a qualifying child. Express 1040   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Express 1040 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Express 1040 Is a U. Express 1040 S. Express 1040 citizen, a U. Express 1040 S. Express 1040 national, or a resident alien. Express 1040 Did not provide over half of his or her own support for 2013. Express 1040 Lived with you more than half of 2013. Express 1040 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Express 1040 Is claimed as a dependent on your return. Express 1040 An adopted child is always treated as your own child. Express 1040 An adopted child includes a child lawfully placed with you for legal adoption. Express 1040   See your form instructions for additional details. Express 1040 Adoption credit. Express 1040   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Express 1040 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Express 1040 To claim the adoption credit, file Form 8839 with the U. Express 1040 S. Express 1040 income tax return that you file. Express 1040   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Express 1040 S. Express 1040 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Express 1040 Payments You can report as payments against your U. Express 1040 S. Express 1040 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Express 1040 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Express 1040 S. Express 1040 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Express 1040 Forms To File The U. Express 1040 S. Express 1040 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Express 1040 Resident at end of year. Express 1040   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Express 1040 S. Express 1040 resident on the last day of the tax year. Express 1040 Write “Dual-Status Return” across the top of the return. Express 1040 Attach a statement to your return to show the income for the part of the year you are a nonresident. Express 1040 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Express 1040 Nonresident at end of year. Express 1040   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Express 1040 S. Express 1040 resident on the last day of the tax year. Express 1040 Write “Dual-Status Return” across the top of the return. Express 1040 Attach a statement to your return to show the income for the part of the year you are a resident. Express 1040 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Express 1040   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Express 1040 For more information, see Expatriation Tax in chapter 4. Express 1040 Statement. Express 1040   Any statement must have your name, address, and taxpayer identification number on it. Express 1040 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Express 1040 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Express 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Express 1040 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Express 1040 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Express 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Express 1040 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Express 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Express 1040 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Express 1040 O. Express 1040 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Express 1040 Prev  Up  Next   Home   More Online Publications
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The Express 1040

Express 1040 Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Express 1040 Tax questions. Express 1040 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Express 1040 How To Use This Workbook You can use this workbook by following these five steps. Express 1040 Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Express 1040 Know the definitions of adjusted basis and fair market value, discussed below. Express 1040 Fill out Schedules 1 through 6. Express 1040 Read the Instructions for Form 4684. Express 1040 Fill out Form 4684 using the information you entered in Schedules 1 through 6. Express 1040 Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Express 1040 Take what's in each row of. Express 1040 . Express 1040 . Express 1040 And enter it on Form 4684. Express 1040 . Express 1040 . Express 1040 Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Express 1040   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Express 1040 If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Express 1040 If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Express 1040 Fair market value. Express 1040   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Express 1040 When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Express 1040 Deduction limits. Express 1040   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Express 1040 See the Instructions for Form 4684, Section B. Express 1040 If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Express 1040   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Express 1040 Employee property is property used in performing services as an employee. Express 1040 Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Express 1040 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Express 1040 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Express 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Express 1040 You can email us at taxforms@irs. Express 1040 gov. Express 1040 Please put “Publications Comment” on the subject line. Express 1040 You can also send us comments from www. Express 1040 irs. Express 1040 gov/formspubs/. Express 1040 Select “Comment on Tax Forms and Publications” under “Information about. Express 1040 ” 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. Express 1040 Ordering forms and publications. Express 1040   Visit www. Express 1040 irs. Express 1040 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Express 1040 Internal Revenue Service 1201 N. Express 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Express 1040   If you have a tax question, check the information available on IRS. Express 1040 gov or call 1-800-829-1040. Express 1040 We cannot answer tax questions sent to either of the above addresses. Express 1040 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Express 1040 By selecting the method that is best for you, you will have quick and easy access to tax help. Express 1040 Free help with your return. Express 1040   Free help in preparing your return is available nationwide from IRS-certified volunteers. Express 1040 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Express 1040 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. Express 1040 To find the nearest VITA or TCE site, visit IRS. Express 1040 gov or call 1-800-906-9887 or 1-800-829-1040. Express 1040   As part of the TCE program, AARP offers the Tax-Aide counseling program. Express 1040 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Express 1040 aarp. Express 1040 org/money/taxaide. Express 1040   For more information on these programs, go to IRS. Express 1040 gov and enter keyword “VITA” in the upper right-hand corner. Express 1040 Internet. Express 1040 You can access the IRS website at IRS. Express 1040 gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Express 1040 Go to IRS. Express 1040 gov and click on Where's My Refund. Express 1040 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Express 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Express 1040 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Express 1040 E-file your return. Express 1040 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Express 1040 Download forms, including talking tax forms, instructions, and publications. Express 1040 Order IRS products online. Express 1040 Research your tax questions online. Express 1040 Search publications online by topic or keyword. Express 1040 Use the online Internal Revenue Code, regulations, or other official guidance. Express 1040 View Internal Revenue Bulletins (IRBs) published in the last few years. Express 1040 Figure your withholding allowances using the withholding calculator online at www. Express 1040 irs. Express 1040 gov/individuals. Express 1040 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Express 1040 irs. Express 1040 gov/individuals. Express 1040 Sign up to receive local and national tax news by email. Express 1040 Get information on starting and operating a small business. Express 1040 Phone. Express 1040 Many services are available by phone. Express 1040   Ordering forms, instructions, and publications. Express 1040 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Express 1040 You should receive your order within 10 days. Express 1040 Asking tax questions. Express 1040 Call the IRS with your tax questions at 1-800-829-1040. Express 1040 Solving problems. Express 1040 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Express 1040 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Express 1040 Call your local Taxpayer Assistance Center for an appointment. Express 1040 To find the number, go to www. Express 1040 irs. Express 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Express 1040 TTY/TDD equipment. Express 1040 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Express 1040 TeleTax topics. Express 1040 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Express 1040 Refund information. Express 1040 You can check the status of your refund on the new IRS phone app. Express 1040 Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Express 1040 IRS2Go is a new way to provide you with information and tools. Express 1040 To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Express 1040 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Express 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Express 1040 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Express 1040 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Express 1040 Other refund information. Express 1040 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Express 1040 Evaluating the quality of our telephone services. Express 1040 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Express 1040 One method is for a second IRS representative to listen in on or record random telephone calls. Express 1040 Another is to ask some callers to complete a short survey at the end of the call. Express 1040 Walk-in. Express 1040 Many products and services are available on a walk-in basis. Express 1040   Products. Express 1040 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Express 1040 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Express 1040 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Express 1040 Services. Express 1040 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Express 1040 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Express 1040 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Express 1040 No appointment is necessary—just walk in. Express 1040 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Express 1040 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Express 1040 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Express 1040 All other issues will be handled without an appointment. Express 1040 To find the number of your local office, go to  www. Express 1040 irs. Express 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Express 1040 Mail. Express 1040 You can send your order for forms, instructions, and publications to the address below. Express 1040 You should receive a response within 10 days after your request is received. Express 1040  Internal Revenue Service 1201 N. Express 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Express 1040   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Express 1040 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Express 1040 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Express 1040 Remember, the worst thing you can do is nothing at all. Express 1040   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Express 1040 You face (or your business is facing) an immediate threat of adverse action. Express 1040 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Express 1040   If you qualify for our help, we’ll do everything we can to get your problem resolved. Express 1040 You will be assigned to one advocate who will be with you at every turn. Express 1040 We have offices in every state, the District of Columbia, and Puerto Rico. Express 1040 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Express 1040 And our services are always free. Express 1040   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Express 1040 Our tax toolkit at www. Express 1040 TaxpayerAdvocate. Express 1040 irs. Express 1040 gov can help you understand these rights. Express 1040   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Express 1040 irs. Express 1040 gov/advocate. Express 1040 You can also call our toll-free number at 1-877-777-4778. Express 1040   TAS also handles large-scale or systemic problems that affect many taxpayers. Express 1040 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Express 1040 irs. Express 1040 gov/advocate. Express 1040 Low Income Taxpayer Clinics (LITCs). Express 1040   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Express 1040 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Express 1040 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Express 1040 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Express 1040 For more information and to find a clinic near you, see the LITC page at www. Express 1040 irs. Express 1040 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Express 1040 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Express 1040 Free tax services. Express 1040   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Express 1040 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Express 1040 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Express 1040 The majority of the information and services listed in this publication are available to you free of charge. Express 1040 If there is a fee associated with a resource or service, it is listed in the publication. Express 1040   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Express 1040 DVD for tax products. Express 1040 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Express 1040 Prior-year forms, instructions, and publications. Express 1040 Tax Map: an electronic research tool and finding aid. Express 1040 Tax law frequently asked questions. Express 1040 Tax Topics from the IRS telephone response system. Express 1040 Internal Revenue Code—Title 26 of the U. Express 1040 S. Express 1040 Code. Express 1040 Links to other Internet based Tax Research Materials. Express 1040 Fill-in, print, and save features for most tax forms. Express 1040 Internal Revenue Bulletins. Express 1040 Toll-free and email technical support. Express 1040 Two releases during the year. Express 1040  – The first release will ship the beginning of January 2012. Express 1040  – The final release will ship the beginning of March 2012. Express 1040 Purchase the DVD from National Technical Information Service (NTIS) at www. Express 1040 irs. Express 1040 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Express 1040 Prev  Up  Next   Home   More Online Publications