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Free file gov 3. Free file gov   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. Free file gov Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. Free file gov In addition, you will contribute matching or nonelective contributions. Free file gov SIMPLE plans can only be maintained on a calendar-year basis. Free file gov A SIMPLE plan can be set up in either of the following ways. Free file gov Using SIMPLE IRAs (SIMPLE IRA plan). Free file gov As part of a 401(k) plan (SIMPLE 401(k) plan). Free file gov Many financial institutions will help you set up a SIMPLE plan. Free file gov SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. Free file gov Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. Free file gov For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. Free file gov Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. Free file gov You meet the employee limit. Free file gov You do not maintain another qualified plan unless the other plan is for collective bargaining employees. Free file gov Employee limit. Free file gov   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. Free file gov Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. Free file gov Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). Free file gov   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. Free file gov Grace period for employers who cease to meet the 100-employee limit. Free file gov   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. Free file gov   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. Free file gov Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. Free file gov Coverage under the plan has not significantly changed during the grace period. Free file gov The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. Free file gov    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. Free file gov Other qualified plan. Free file gov   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. Free file gov Exception. Free file gov   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. Free file gov Who Can Participate in a SIMPLE IRA Plan? Eligible employee. Free file gov   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. Free file gov The term “employee” includes a self-employed individual who received earned income. Free file gov   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. Free file gov For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. Free file gov However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. Free file gov Excludable employees. Free file gov   The following employees do not need to be covered under a SIMPLE IRA plan. Free file gov Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. Free file gov Nonresident alien employees who have received no U. Free file gov S. Free file gov source wages, salaries, or other personal services compensation from you. Free file gov Compensation. Free file gov   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. Free file gov Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. Free file gov If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. Free file gov How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. Free file gov Each form is a model savings incentive match plan for employees (SIMPLE) plan document. Free file gov Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. Free file gov Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. Free file gov Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. Free file gov The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. Free file gov Keep the original form. Free file gov Do not file it with the IRS. Free file gov Other uses of the forms. Free file gov   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. Free file gov Meeting employer notification requirements for the SIMPLE IRA plan. Free file gov Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. Free file gov Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. Free file gov Deadline for setting up a SIMPLE IRA plan. Free file gov   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. Free file gov This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. Free file gov If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. Free file gov A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. Free file gov Setting up a SIMPLE IRA. Free file gov   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. Free file gov A SIMPLE IRA must be set up for each eligible employee. Free file gov Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. Free file gov   A SIMPLE IRA cannot be a Roth IRA. Free file gov Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. Free file gov Deadline for setting up a SIMPLE IRA. Free file gov   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. Free file gov See Time limits for contributing funds , later, under Contribution Limits. Free file gov Credit for startup costs. Free file gov   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. Free file gov For more information, see Credit for startup costs under Reminders, earlier. Free file gov Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. Free file gov The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. Free file gov Your decision to make either matching contributions or nonelective contributions (discussed later). Free file gov A summary description provided by the financial institution. Free file gov Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. Free file gov Election period. Free file gov   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). Free file gov However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. Free file gov   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. Free file gov For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. Free file gov Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. Free file gov Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. Free file gov You, as the employer, must make either matching contributions or nonelective contributions, defined later. Free file gov No other contributions can be made to the SIMPLE IRA plan. Free file gov These contributions, which you can deduct, must be made timely. Free file gov See Time limits for contributing funds , later. Free file gov Salary reduction contributions. Free file gov   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. Free file gov These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. Free file gov You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. Free file gov   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. Free file gov Catch-up contributions. Free file gov   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. Free file gov The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. Free file gov Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. Free file gov However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. Free file gov The catch-up contribution limit. Free file gov The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. Free file gov Employer matching contributions. Free file gov   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. Free file gov This requirement does not apply if you make nonelective contributions as discussed later. Free file gov Example. Free file gov In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. Free file gov Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Free file gov You make 3% matching contributions. Free file gov The total contribution you make for John is $2,000, figured as follows. Free file gov Salary reduction contributions ($25,000 × . Free file gov 05) $1,250 Employer matching contribution ($25,000 × . Free file gov 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. Free file gov Salary reduction contributions ($40,000 × . Free file gov 10) $4,000 Employer matching contribution ($40,000 × . Free file gov 03) 1,200 Total contributions $5,200 Lower percentage. Free file gov   If you choose a matching contribution less than 3%, the percentage must be at least 1%. Free file gov You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Free file gov You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. Free file gov Nonelective contributions. Free file gov   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. Free file gov If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. Free file gov Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). Free file gov   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Free file gov Example 1. Free file gov In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. Free file gov Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Free file gov You make a 2% nonelective contribution. Free file gov Both of you are under age 50. Free file gov The total contribution you make for Jane is $4,320, figured as follows. Free file gov Salary reduction contributions ($36,000 × . Free file gov 10) $3,600 2% nonelective contributions ($36,000 × . Free file gov 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. Free file gov Salary reduction contributions ($50,000 × . Free file gov 10) $5,000 2% nonelective contributions ($50,000 × . Free file gov 02) 1,000 Total contributions $6,000 Example 2. Free file gov Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. Free file gov Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . Free file gov 02) 1,500 Total contributions $13,500 Time limits for contributing funds. Free file gov   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. Free file gov You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. Free file gov Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. Free file gov When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. Free file gov You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. Free file gov Example 1. Free file gov Your tax year is the fiscal year ending June 30. Free file gov Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. Free file gov Example 2. Free file gov You are a sole proprietor whose tax year is the calendar year. Free file gov Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. Free file gov Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. Free file gov For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. Free file gov Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. Free file gov (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. Free file gov ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. Free file gov SIMPLE IRA plan contributions are not subject to federal income tax withholding. Free file gov However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. Free file gov Matching and nonelective contributions are not subject to these taxes. Free file gov Reporting on Form W-2. Free file gov   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. Free file gov You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. Free file gov You must also include them in box 12. Free file gov Mark the “Retirement plan” checkbox in box 13. Free file gov For more information, see the Form W-2 instructions. Free file gov Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. Free file gov Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. Free file gov However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. Free file gov Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. Free file gov Early withdrawals generally are subject to a 10% additional tax. Free file gov However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. Free file gov More information. Free file gov   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. Free file gov More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. Free file gov SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. Free file gov A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. Free file gov However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. Free file gov Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. Free file gov If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. Free file gov See Catch-up contributions , earlier under Contribution Limits. Free file gov You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. Free file gov No other contributions can be made to the trust. Free file gov No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. Free file gov The employee's rights to any contributions are nonforfeitable. Free file gov No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). Free file gov Compensation is defined earlier in this chapter. Free file gov Employee notification. Free file gov   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. Free file gov See Notification Requirement in this chapter. Free file gov Credit for startup costs. Free file gov   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. Free file gov For more information, see Credit for startup costs under Reminders, earlier. Free file gov Note on Forms. Free file gov   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. Free file gov To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. Free file gov Prev  Up  Next   Home   More Online Publications
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Free file gov Publication 537 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. Free file gov Tax questions. Free file gov Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 537, such as legislation enacted after it was published, go to www. Free file gov irs. Free file gov gov/pub537. Free file gov Reminder Photographs of missing children. Free file gov  The Internal Revenue Service (IRS) is a proud partner with the National Center for Missing and Exploited Children. Free file gov Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file gov You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free file gov Introduction Note. Free file gov Section references within this publication are to the Internal Revenue Code and regulation references are to the Income Tax Regulations under the Code. Free file gov An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. Free file gov If you realize a gain on an installment sale, you may be able to report part of your gain when you receive each payment. Free file gov This method of reporting gain is called the installment method. Free file gov You cannot use the installment method to report a loss. Free file gov You can choose to report all of your gain in the year of sale. Free file gov This publication discusses the general rules that apply to using the installment method. Free file gov It also discusses more complex rules that apply only when certain conditions exist or certain types of property are sold. Free file gov If you sell your home or other nonbusiness property under an installment plan, you may need to read only the General Rules . Free file gov If you sell business or rental property or have a like-kind exchange or other complex situation, also see the appropriate discussion under Other Rules . Free file gov Comments and suggestions. Free file gov   We welcome your comments about this publication and your suggestions for future editions. Free file gov   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file gov NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file gov Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file gov   You can send your comments from www. Free file gov irs. Free file gov gov/formspubs/. Free file gov Click on “More Information” and then on “Comment on Tax Forms and Publications. Free file gov ”   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. Free file gov Ordering forms and publications. Free file gov   Visit www. Free file gov irs. Free file gov gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free file gov Internal Revenue Service 1201 N. Free file gov Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file gov   If you have a tax question, check the information available on IRS. Free file gov gov or call 1-800-829-1040. Free file gov We cannot answer tax questions sent to either of the above addresses. Free file gov Useful Items - You may want to see: Publication 523 Selling Your Home 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 551 Basis of Assets 4895 Tax Treatment of Property Acquired From a Decedent Dying in 2010 Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income  See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free file gov Prev  Up  Next   Home   More Online Publications