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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Free State Tax Only E Filing

Filing A Tax Amendment1040ez Instructions 2011Free Tax Filing For State2013 Tax Forms 1040ezIrs 1040Filing Taxes 2014W2 Ez FormsH&r Block Free ReturnFederal Income Tax Forms 1040ez2014 1040 Ez FormCan I Still File My 2011 TaxesW2 EzFree File Taxes On LineIrsform1040xFiling A Tax AmmendmentHow To File A 1040ez Tax Form2010 Federal Tax Return Form2011 1040a Tax FormsHow To File Taxes For Self Employment IncomeFile Tax ReturnUnemployment Tax Forms1040ez 2011 InstructionsFree File State Income TaxIrs Form 1040 Ez InstructionsFree Online TaxHow To Do Taxes1040ezTax Form 1040xIrs Form 1040x 2012How To File Amended Tax Return TurbotaxAmending Federal Tax ReturnsFree 1040ez Tax FilingIrs Tax Forms 1040ezWho Can Use 1040ez Form1040ez Tax ReturnHow To File An Amended Tax Return 2013Vita Taxes2011 Tax TablesState Tax Return1090 Ez Form

Free State Tax Only E Filing

Free state tax only e filing 8. Free state tax only e filing   Business Expenses Table of Contents Introduction Useful Items - You may want to see: Bad DebtsAccrual method. Free state tax only e filing Cash method. Free state tax only e filing Car and Truck ExpensesOffice in the home. Free state tax only e filing Methods for Deducting Car and Truck Expenses Reimbursing Your Employees for Expenses Depreciation Employees' PayFringe benefits. Free state tax only e filing InsuranceHow to figure the deduction. Free state tax only e filing Interest Legal and Professional FeesTax preparation fees. Free state tax only e filing Pension Plans Rent Expense Taxes Travel, Meals, and EntertainmentTransportation. Free state tax only e filing Taxi, commuter bus, and limousine. Free state tax only e filing Baggage and shipping. Free state tax only e filing Car or truck. Free state tax only e filing Meals and lodging. Free state tax only e filing Cleaning. Free state tax only e filing Telephone. Free state tax only e filing Tips. Free state tax only e filing More information. Free state tax only e filing Business Use of Your HomeExceptions to exclusive use. Free state tax only e filing Other Expenses You Can Deduct Expenses You Cannot Deduct Introduction You can deduct the costs of operating your business. Free state tax only e filing These costs are known as business expenses. Free state tax only e filing These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year. Free state tax only e filing To be deductible, a business expense must be both ordinary and necessary. Free state tax only e filing An ordinary expense is one that is common and accepted in your field of business. Free state tax only e filing A necessary expense is one that is helpful and appropriate for your business. Free state tax only e filing An expense does not have to be indispensable to be considered necessary. Free state tax only e filing For more information about the general rules for deducting business expenses, see chapter 1 in Publication 535, Business Expenses. Free state tax only e filing If you have an expense that is partly for business and partly personal, separate the personal part from the business part. Free state tax only e filing The personal part is not deductible. Free state tax only e filing Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 946 How To Depreciate Property See chapter 12 for information about getting publications and forms. Free state tax only e filing Bad Debts If someone owes you money you cannot collect, you have a bad debt. Free state tax only e filing There are two kinds of bad debts, business bad debts and nonbusiness bad debts. Free state tax only e filing A business bad debt is generally one that comes from operating your trade or business. Free state tax only e filing You may be able to deduct business bad debts as an expense on your business tax return. Free state tax only e filing Business bad debt. Free state tax only e filing   A business bad debt is a loss from the worthlessness of a debt that was either of the following. Free state tax only e filing Created or acquired in your business. Free state tax only e filing Closely related to your business when it became partly or totally worthless. Free state tax only e filing A debt is closely related to your business if your primary motive for incurring the debt is a business reason. Free state tax only e filing   Business bad debts are mainly the result of credit sales to customers. Free state tax only e filing They can also be the result of loans to suppliers, clients, employees, or distributors. Free state tax only e filing Goods and services customers have not paid for are shown in your books as either accounts receivable or notes receivable. Free state tax only e filing If you are unable to collect any part of these accounts or notes receivable, the uncollectible part is a business bad debt. Free state tax only e filing    You can take a bad debt deduction for these accounts and notes receivable only if the amount you were owed was included in your gross income either for the year the deduction is claimed or for a prior year. Free state tax only e filing Accrual method. Free state tax only e filing   If you use an accrual method of accounting, you normally report income as you earn it. Free state tax only e filing You can take a bad debt deduction for an uncollectible receivable if you have included the uncollectible amount in income. Free state tax only e filing Cash method. Free state tax only e filing   If you use the cash method of accounting, you normally report income when you receive payment. Free state tax only e filing You cannot take a bad debt deduction for amounts owed to you that you have not received and cannot collect if you never included those amounts in income. Free state tax only e filing More information. Free state tax only e filing   For more information about business bad debts, see chapter 10 in Publication 535. Free state tax only e filing Nonbusiness bad debts. Free state tax only e filing   All other bad debts are nonbusiness bad debts and are deductible as short-term capital losses on Form 8949 and Schedule D (Form 1040). Free state tax only e filing For more information on nonbusiness bad debts, see Publication 550, Investment Income and Expenses. Free state tax only e filing Car and Truck Expenses If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. Free state tax only e filing You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. Free state tax only e filing You may qualify for a tax credit for qualified plug-in electric vehicles, qualified plug-in electric drive motor vehicles, and alternative motor vehicles you place in service during the year. Free state tax only e filing See Form 8936 and Form 8910 for more information. Free state tax only e filing Local transportation expenses. Free state tax only e filing   Local transportation expenses include the ordinary and necessary costs of all the following. Free state tax only e filing Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Free state tax only e filing Tax home is defined later. Free state tax only e filing Visiting clients or customers. Free state tax only e filing Going to a business meeting away from your regular workplace. Free state tax only e filing Getting from your home to a temporary workplace when you have one or more regular places of work. Free state tax only e filing These temporary workplaces can be either within the area of your tax home or outside that area. Free state tax only e filing Local business transportation does not include expenses you have while traveling away from home overnight. Free state tax only e filing Those expenses are deductible as travel expenses and are discussed later under Travel, Meals, and Entertainment. Free state tax only e filing However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Free state tax only e filing   Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Free state tax only e filing It includes the entire city or general area in which your business or work is located. Free state tax only e filing Example. Free state tax only e filing You operate a printing business out of rented office space. Free state tax only e filing You use your van to deliver completed jobs to your customers. Free state tax only e filing You can deduct the cost of round-trip transportation between your customers and your print shop. Free state tax only e filing    You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. Free state tax only e filing These costs are personal commuting expenses. Free state tax only e filing Office in the home. Free state tax only e filing   Your workplace can be your home if you have an office in your home that qualifies as your principal place of business. Free state tax only e filing For more information, see Business Use of Your Home, later. Free state tax only e filing Example. Free state tax only e filing You are a graphics designer. Free state tax only e filing You operate your business out of your home. Free state tax only e filing Your home qualifies as your principal place of business. Free state tax only e filing You occasionally have to drive to your clients to deliver your completed work. Free state tax only e filing You can deduct the cost of the round-trip transportation between your home and your clients. Free state tax only e filing Methods for Deducting Car and Truck Expenses For local transportation or overnight travel by car or truck, you generally can use one of the following methods to figure your expenses. Free state tax only e filing Standard mileage rate. Free state tax only e filing Actual expenses. Free state tax only e filing Standard mileage rate. Free state tax only e filing   You may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. Free state tax only e filing For 2013, the standard mileage rate is 56. Free state tax only e filing 5 cents per mile. Free state tax only e filing    If you choose to use the standard mileage rate for a year, you cannot deduct your actual expenses for that year except for business-related parking fees and tolls. Free state tax only e filing Choosing the standard mileage rate. Free state tax only e filing   If you want to use the standard mileage rate for a car or truck you own, you must choose to use it in the first year the car is available for use in your business. Free state tax only e filing In later years, you can choose to use either the standard mileage rate or actual expenses. Free state tax only e filing   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). Free state tax only e filing Standard mileage rate not allowed. Free state tax only e filing   You cannot use the standard mileage rate if you: Operate five or more cars at the same time, Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS, Claimed a section 179 deduction on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Free state tax only e filing Parking fees and tolls. Free state tax only e filing   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Free state tax only e filing (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Free state tax only e filing ) Actual expenses. Free state tax only e filing   If you do not choose to use the standard mileage rate, you may be able to deduct your actual car or truck expenses. Free state tax only e filing    If you qualify to use both methods, figure your deduction both ways to see which gives you a larger deduction. Free state tax only e filing   Actual car expenses include the costs of the following items. Free state tax only e filing Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. Free state tax only e filing You can divide your expenses based on the miles driven for each purpose. Free state tax only e filing Example. Free state tax only e filing You are the sole proprietor of a flower shop. Free state tax only e filing You drove your van 20,000 miles during the year. Free state tax only e filing 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use (including commuting miles). Free state tax only e filing You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. Free state tax only e filing More information. Free state tax only e filing   For more information about the rules for claiming car and truck expenses, see Publication 463. Free state tax only e filing Reimbursing Your Employees for Expenses You generally can deduct the amount you reimburse your employees for car and truck expenses. Free state tax only e filing The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Free state tax only e filing For details, see chapter 11 in Publication 535. Free state tax only e filing That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Free state tax only e filing Depreciation If property you acquire to use in your business is expected to last more than 1 year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. Free state tax only e filing You must spread the cost over more than 1 tax year and deduct part of it each year on Schedule C. Free state tax only e filing This method of deducting the cost of business property is called depreciation. Free state tax only e filing The discussion here is brief. Free state tax only e filing You will find more information about depreciation in Publication 946. Free state tax only e filing What property can be depreciated?   You can depreciate property if it meets all the following requirements. Free state tax only e filing It must be property you own. Free state tax only e filing It must be used in business or held to produce income. Free state tax only e filing You never can depreciate inventory (explained in chapter 2) because it is not held for use in your business. Free state tax only e filing It must have a useful life that extends substantially beyond the year it is placed in service. Free state tax only e filing It must have a determinable useful life, which means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. Free state tax only e filing You never can depreciate the cost of land because land does not wear out, become obsolete, or get used up. Free state tax only e filing It must not be excepted property. Free state tax only e filing This includes property placed in service and disposed of in the same year. Free state tax only e filing Repairs. Free state tax only e filing    You cannot depreciate repairs and replacements that do not increase the value of your property, make it more useful, or lengthen its useful life. Free state tax only e filing You can deduct these amounts on line 21 of Schedule C or line 2 of Schedule C-EZ. Free state tax only e filing Depreciation method. Free state tax only e filing   The method for depreciating most business and investment property placed in service after 1986 is called the Modified Accelerated Cost Recovery System (MACRS). Free state tax only e filing MACRS is discussed in detail in Publication 946. Free state tax only e filing Section 179 deduction. Free state tax only e filing   You can elect to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. Free state tax only e filing This deduction is known as the “section 179 deduction. Free state tax only e filing ” The maximum amount you can elect to deduct during 2013 is generally $500,000 (higher limits apply to certain property). Free state tax only e filing See IRC 179(e). Free state tax only e filing   This limit is generally reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Free state tax only e filing The total amount of depreciation (including the section 179 deduction) you can take for a passenger automobile you use in your business and first place in service in 2013 is $3,160 ($11,160 if you take the special depreciation allowance for qualified passenger automobiles placed in service in 2013). Free state tax only e filing Special rules apply to trucks and vans. Free state tax only e filing For more information, see Publication 946. Free state tax only e filing It explains what property qualifies for the deduction, what limits apply to the deduction, and when and how to recapture the deduction. Free state tax only e filing    Your section 179 election for the cost of any sport utility vehicle (SUV) and certain other vehicles is limited to $25,000. Free state tax only e filing For more information, see the Instructions for Form 4562 or Publication 946. Free state tax only e filing Listed property. Free state tax only e filing   You must follow special rules and recordkeeping requirements when depreciating listed property. Free state tax only e filing Listed property is any of the following. Free state tax only e filing Most passenger automobiles. Free state tax only e filing Most other property used for transportation. Free state tax only e filing Any property of a type generally used for entertainment, recreation, or amusement. Free state tax only e filing Certain computers and related peripheral equipment. Free state tax only e filing   For more information about listed property, see Publication 946. Free state tax only e filing Form 4562. Free state tax only e filing   Use Form 4562, Depreciation and Amortization, if you are claiming any of the following. Free state tax only e filing Depreciation on property placed in service during the current tax year. Free state tax only e filing A section 179 deduction. Free state tax only e filing Depreciation on any listed property (regardless of when it was placed in service). Free state tax only e filing    If you have to use Form 4562, you must file Schedule C. Free state tax only e filing You cannot use Schedule C-EZ. Free state tax only e filing   Employees' Pay You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. Free state tax only e filing The pay may be in cash, property, or services. Free state tax only e filing To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. Free state tax only e filing In addition, the pay must meet both the following tests. Free state tax only e filing The pay must be reasonable. Free state tax only e filing The pay must be for services performed. Free state tax only e filing Chapter 2 in Publication 535 explains and defines these requirements. Free state tax only e filing You cannot deduct your own salary or any personal withdrawals you make from your business. Free state tax only e filing As a sole proprietor, you are not an employee of the business. Free state tax only e filing If you had employees during the year, you must use Schedule C. Free state tax only e filing You cannot use Schedule C-EZ. Free state tax only e filing Kinds of pay. Free state tax only e filing   Some of the ways you may provide pay to your employees are listed below. Free state tax only e filing For an explanation of each of these items, see chapter 2 in Publication 535. Free state tax only e filing Awards. Free state tax only e filing Bonuses. Free state tax only e filing Education expenses. Free state tax only e filing Fringe benefits (discussed later). Free state tax only e filing Loans or advances you do not expect the employee to repay if they are for personal services actually performed. Free state tax only e filing Property you transfer to an employee as payment for services. Free state tax only e filing Reimbursements for employee business expenses. Free state tax only e filing Sick pay. Free state tax only e filing Vacation pay. Free state tax only e filing Fringe benefits. Free state tax only e filing   A fringe benefit is a form of pay for the performance of services. Free state tax only e filing The following are examples of fringe benefits. Free state tax only e filing Benefits under qualified employee benefit programs. Free state tax only e filing Meals and lodging. Free state tax only e filing The use of a car. Free state tax only e filing Flights on airplanes. Free state tax only e filing Discounts on property or services. Free state tax only e filing Memberships in country clubs or other social clubs. Free state tax only e filing Tickets to entertainment or sporting events. Free state tax only e filing   Employee benefit programs include the following. Free state tax only e filing Accident and health plans. Free state tax only e filing Adoption assistance. Free state tax only e filing Cafeteria plans. Free state tax only e filing Dependent care assistance. Free state tax only e filing Educational assistance. Free state tax only e filing Group-term life insurance coverage. Free state tax only e filing Welfare benefit funds. Free state tax only e filing   You can generally deduct the cost of fringe benefits you provide on your Schedule C in whatever category the cost falls. Free state tax only e filing For example, if you allow an employee to use a car or other property you lease, deduct the cost of the lease as a rent or lease expense. Free state tax only e filing If you own the property, include your deduction for its cost or other basis as a section 179 deduction or a depreciation deduction. Free state tax only e filing    You may be able to exclude all or part of the fringe benefits you provide from your employees' wages. Free state tax only e filing For more information about fringe benefits and the exclusion of benefits, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Free state tax only e filing Insurance You can generally deduct premiums you pay for the following kinds of insurance related to your business. Free state tax only e filing Fire, theft, flood, or similar insurance. Free state tax only e filing Credit insurance that covers losses from business bad debts. Free state tax only e filing Group hospitalization and medical insurance for employees, including long-term care insurance. Free state tax only e filing Liability insurance. Free state tax only e filing Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Free state tax only e filing Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Free state tax only e filing Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Free state tax only e filing Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Free state tax only e filing Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Free state tax only e filing If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Free state tax only e filing If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Free state tax only e filing Life insurance covering your employees if you are not directly or indirectly the beneficiary under the contract. Free state tax only e filing Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Free state tax only e filing Nondeductible premiums. Free state tax only e filing   You cannot deduct premiums on the following kinds of insurance. Free state tax only e filing Self-insurance reserve funds. Free state tax only e filing You cannot deduct amounts credited to a reserve set up for self-insurance. Free state tax only e filing This applies even if you cannot get business insurance coverage for certain business risks. Free state tax only e filing However, your actual losses may be deductible. Free state tax only e filing For more information, see Publication 547, Casualties, Disasters, and Thefts. Free state tax only e filing Loss of earnings. Free state tax only e filing You cannot deduct premiums for a policy that pays for your lost earnings due to sickness or disability. Free state tax only e filing However, see item (8) in the previous list. Free state tax only e filing Certain life insurance and annuities. Free state tax only e filing For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Free state tax only e filing You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Free state tax only e filing A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Free state tax only e filing For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Free state tax only e filing The disallowance applies without regard to whom the policy covers. Free state tax only e filing Insurance to secure a loan. Free state tax only e filing If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Free state tax only e filing Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Free state tax only e filing In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. Free state tax only e filing Self-employed health insurance deduction. Free state tax only e filing   You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for you and your family. Free state tax only e filing How to figure the deduction. Free state tax only e filing   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Free state tax only e filing However, if any of the following apply, you must use the worksheet in chapter 6 of Publication 535. Free state tax only e filing You have more than one source of income subject to self-employment tax. Free state tax only e filing You file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free state tax only e filing You are using amounts paid for qualified long-term care insurance to figure the deduction. Free state tax only e filing Prepayment. Free state tax only e filing   You cannot deduct expenses in advance, even if you pay them in advance. Free state tax only e filing This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Free state tax only e filing Example. Free state tax only e filing In 2013, you signed a 3-year insurance contract. Free state tax only e filing Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Free state tax only e filing You can deduct in 2014 and 2015 the premium allocable to those years. Free state tax only e filing More information. Free state tax only e filing   For more information about deducting insurance, see chapter 6 in Publication 535. Free state tax only e filing Interest You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. Free state tax only e filing Interest relates to your business if you use the proceeds of the loan for a business expense. Free state tax only e filing It does not matter what type of property secures the loan. Free state tax only e filing You can deduct interest on a debt only if you meet all of the following requirements. Free state tax only e filing You are legally liable for that debt. Free state tax only e filing Both you and the lender intend that the debt be repaid. Free state tax only e filing You and the lender have a true debtor-creditor relationship. Free state tax only e filing You cannot deduct on Schedule C or C-EZ the interest you paid on personal loans. Free state tax only e filing If a loan is part business and part personal, you must divide the interest between the personal part and the business part. Free state tax only e filing Example. Free state tax only e filing In 2013, you paid $600 interest on a car loan. Free state tax only e filing During 2013, you used the car 60% for business and 40% for personal purposes. Free state tax only e filing You are claiming actual expenses on the car. Free state tax only e filing You can only deduct $360 (60% × $600) for 2013 on Schedule C or C-EZ. Free state tax only e filing The remaining interest of $240 is a nondeductible personal expense. Free state tax only e filing More information. Free state tax only e filing   For more information about deducting interest, see chapter 4 in Publication 535. Free state tax only e filing That chapter explains the following items. Free state tax only e filing Interest you can deduct. Free state tax only e filing Interest you cannot deduct. Free state tax only e filing How to allocate interest between personal and business use. Free state tax only e filing When to deduct interest. Free state tax only e filing The rules for a below-market interest rate loan. Free state tax only e filing (This is generally a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. Free state tax only e filing ) Legal and Professional Fees Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. Free state tax only e filing However, you usually cannot deduct legal fees you pay to acquire business assets. Free state tax only e filing Add them to the basis of the property. Free state tax only e filing If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. Free state tax only e filing The personal part of legal fees for producing or collecting taxable income, doing or keeping your job, or for tax advice may be deductible on Schedule A (Form 1040) if you itemize deductions. Free state tax only e filing For more information, see Publication 529, Miscellaneous Deductions. Free state tax only e filing Tax preparation fees. Free state tax only e filing   You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business as a sole proprietor or statutory employee. Free state tax only e filing You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. Free state tax only e filing   You can also deduct on Schedule C or C-EZ the amount you pay or incur in resolving asserted tax deficiencies for your business as a sole proprietor or statutory employee. Free state tax only e filing Pension Plans You can set up and maintain the following small business retirement plans for yourself and your employees. Free state tax only e filing SEP (Simplified Employee Pension) plans. Free state tax only e filing SIMPLE (Savings Incentive Match Plan for Employees) plans. Free state tax only e filing Qualified plans (including Keogh or H. Free state tax only e filing R. Free state tax only e filing 10 plans). Free state tax only e filing SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. Free state tax only e filing You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. Free state tax only e filing If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. Free state tax only e filing You can also deduct trustees' fees if contributions to the plan do not cover them. Free state tax only e filing Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Free state tax only e filing You may also be able to claim a tax credit of 50% of the first $1,000 of qualified startup costs if you begin a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Free state tax only e filing Under certain plans, employees can have you contribute limited amounts of their before-tax pay to a plan. Free state tax only e filing These amounts (and earnings on them) are generally tax free until your employees receive distributions from the plan. Free state tax only e filing For more information on retirement plans for small business, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Free state tax only e filing Publication 590, Individual Retirement Arrangements (IRAs), discusses other tax favored ways to save for retirement. Free state tax only e filing Rent Expense Rent is any amount you pay for the use of property you do not own. Free state tax only e filing In general, you can deduct rent as a business expense only if the rent is for property you use in your business. Free state tax only e filing If you have or will receive equity in or title to the property, you cannot deduct the rent. Free state tax only e filing Unreasonable rent. Free state tax only e filing   You cannot take a rental deduction for unreasonable rents. Free state tax only e filing Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Free state tax only e filing Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Free state tax only e filing Rent is not unreasonable just because it is figured as a percentage of gross receipts. Free state tax only e filing   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Free state tax only e filing For a list of the other related persons, see section 267 of the Internal Revenue Code. Free state tax only e filing Rent on your home. Free state tax only e filing   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Free state tax only e filing You must meet the requirements for business use of your home. Free state tax only e filing For more information, see Business Use of Your Home , later. Free state tax only e filing Rent paid in advance. Free state tax only e filing   Generally, rent paid in your business is deductible in the year paid or accrued. Free state tax only e filing If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Free state tax only e filing You can deduct the rest of your payment only over the period to which it applies. Free state tax only e filing More information. Free state tax only e filing   For more information about rent, see chapter 3 in Publication 535. Free state tax only e filing Taxes You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. Free state tax only e filing Income taxes. Free state tax only e filing   You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. Free state tax only e filing You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. Free state tax only e filing Do not deduct federal income tax. Free state tax only e filing Employment taxes. Free state tax only e filing   You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. Free state tax only e filing Employment taxes are discussed briefly in chapter 1. Free state tax only e filing You can also deduct payments you made as an employer to a state unemployment compensation fund or to a state disability benefit fund. Free state tax only e filing Deduct these payments as taxes. Free state tax only e filing Self-employment tax. Free state tax only e filing   You can deduct one-half of your self-employment tax on line 27 of Form 1040. Free state tax only e filing Self-employment tax is discussed in chapters 1 and 10. Free state tax only e filing Personal property tax. Free state tax only e filing   You can deduct on Schedule C or C-EZ any tax imposed by a state or local government on personal property used in your business. Free state tax only e filing   You can also deduct registration fees for the right to use property within a state or local area. Free state tax only e filing Example. Free state tax only e filing May and Julius Winter drove their car 7,000 business miles out of a total of 10,000 miles. Free state tax only e filing They had to pay $25 for their annual state license tags and $20 for their city registration sticker. Free state tax only e filing They also paid $235 in city personal property tax on the car, for a total of $280. Free state tax only e filing They are claiming their actual car expenses. Free state tax only e filing Because they used the car 70% for business, they can deduct 70% of the $280, or $196, as a business expense. Free state tax only e filing Real estate taxes. Free state tax only e filing   You can deduct on Schedule C or C-EZ the real estate taxes you pay on your business property. Free state tax only e filing Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Free state tax only e filing The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Free state tax only e filing   For more information about real estate taxes, see chapter 5 in Publication 535. Free state tax only e filing That chapter explains special rules for deducting the following items. Free state tax only e filing Taxes for local benefits, such as those for sidewalks, streets, water mains, and sewer lines. Free state tax only e filing Real estate taxes when you buy or sell property during the year. Free state tax only e filing Real estate taxes if you use an accrual method of accounting and choose to accrue real estate tax related to a definite period ratably over that period. Free state tax only e filing Sales tax. Free state tax only e filing   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Free state tax only e filing If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Free state tax only e filing If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Free state tax only e filing If the property is depreciable, add the sales tax to the basis for depreciation. Free state tax only e filing For information on the basis of property, see Publication 551, Basis of Assets. Free state tax only e filing    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Free state tax only e filing Do not include these taxes in gross receipts or sales. Free state tax only e filing Excise taxes. Free state tax only e filing   You can deduct on Schedule C or C-EZ all excise taxes that are ordinary and necessary expenses of carrying on your business. Free state tax only e filing Excise taxes are discussed briefly in chapter 1. Free state tax only e filing Fuel taxes. Free state tax only e filing   Taxes on gasoline, diesel fuel, and other motor fuels you use in your business are usually included as part of the cost of the fuel. Free state tax only e filing Do not deduct these taxes as a separate item. Free state tax only e filing   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Free state tax only e filing For more information, see Publication 510, Excise Taxes. Free state tax only e filing Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. Free state tax only e filing Table 8-1. Free state tax only e filing When Are Entertainment Expenses Deductible? (Note. Free state tax only e filing The following is a summary of the rules for deducting entertainment expenses. Free state tax only e filing For more details about these rules, see Publication 463. Free state tax only e filing ) General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Free state tax only e filing Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Free state tax only e filing An ordinary expense is one that is common and accepted in your field of business, trade, or profession. Free state tax only e filing A necessary expense is one that is helpful and appropriate, although not necessarily required, for your business. Free state tax only e filing Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Free state tax only e filing   Associated test Entertainment is associated with your trade or business, and Entertainment directly precedes or follows a substantial business discussion. Free state tax only e filing Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Free state tax only e filing You cannot deduct expenses that are lavish or extravagant under the circumstances. Free state tax only e filing You generally can deduct only 50% of your unreimbursed entertainment expenses. Free state tax only e filing Travel expenses. Free state tax only e filing   These are the ordinary and necessary expenses of traveling away from home for your business. Free state tax only e filing You are traveling away from home if both the following conditions are met. Free state tax only e filing Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work. Free state tax only e filing You need to get sleep or rest to meet the demands of your work while away from home. Free state tax only e filing Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Free state tax only e filing It includes the entire city or general area in which your business is located. Free state tax only e filing See Publication 463 for more information. Free state tax only e filing   The following is a brief discussion of the expenses you can deduct. Free state tax only e filing Transportation. Free state tax only e filing   You can deduct the cost of travel by airplane, train, bus, or car between your home and your business destination. Free state tax only e filing Taxi, commuter bus, and limousine. Free state tax only e filing   You can deduct fares for these and other types of transportation between the airport or station and your hotel, or between the hotel and your work location away from home. Free state tax only e filing Baggage and shipping. Free state tax only e filing   You can deduct the cost of sending baggage and sample or display material between your regular and temporary work locations. Free state tax only e filing Car or truck. Free state tax only e filing   You can deduct the costs of operating and maintaining your vehicle when traveling away from home on business. Free state tax only e filing You can deduct actual expenses or the standard mileage rate (discussed earlier under Car and Truck Expenses), as well as business-related tolls and parking. Free state tax only e filing If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Free state tax only e filing Meals and lodging. Free state tax only e filing   You can deduct the cost of meals and lodging if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Free state tax only e filing In most cases, you can deduct only 50% of your meal expenses. Free state tax only e filing Cleaning. Free state tax only e filing   You can deduct the costs of dry cleaning and laundry while on your business trip. Free state tax only e filing Telephone. Free state tax only e filing   You can deduct the cost of business calls while on your business trip, including business communication by fax machine or other communication devices. Free state tax only e filing Tips. Free state tax only e filing   You can deduct the tips you pay for any expense in this list. Free state tax only e filing More information. Free state tax only e filing   For more information about travel expenses, see Publication 463. Free state tax only e filing Entertainment expenses. Free state tax only e filing   You may be able to deduct business-related entertainment expenses for entertaining a client, customer, or employee. Free state tax only e filing In most cases, you can deduct only 50% of these expenses. Free state tax only e filing   The following are examples of entertainment expenses. Free state tax only e filing Entertaining guests at nightclubs, athletic clubs, theaters, or sporting events. Free state tax only e filing Providing meals, a hotel suite, or a car to business customers or their families. Free state tax only e filing To be deductible, the expenses must meet the rules listed in Table 8-1. Free state tax only e filing For details about these rules, see Publication 463. Free state tax only e filing Reimbursing your employees for expenses. Free state tax only e filing   You generally can deduct the amount you reimburse your employees for travel and entertainment expenses. Free state tax only e filing The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Free state tax only e filing For details, see chapter 11 in Publication 535. Free state tax only e filing That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Free state tax only e filing Business Use of Your Home To deduct expenses related to the part of your home used for business, you must meet specific requirements. Free state tax only e filing Even then, your deduction may be limited. Free state tax only e filing To qualify to claim expenses for business use of your home, you must meet the following tests. Free state tax only e filing Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use , later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your business, or A separate structure (not attached to your home) you use in connection with your business. Free state tax only e filing Exclusive use. Free state tax only e filing   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Free state tax only e filing The area used for business can be a room or other separately identifiable space. Free state tax only e filing The space does not need to be marked off by a permanent partition. Free state tax only e filing   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Free state tax only e filing Example. Free state tax only e filing You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Free state tax only e filing Your family also uses the den for recreation. Free state tax only e filing The den is not used exclusively in your profession, so you cannot claim a business deduction for its use. Free state tax only e filing Exceptions to exclusive use. Free state tax only e filing   You do not have to meet the exclusive use test if you use part of your home in either of the following ways. Free state tax only e filing For the storage of inventory or product samples. Free state tax only e filing As a daycare facility. Free state tax only e filing For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Free state tax only e filing Regular use. Free state tax only e filing   To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. Free state tax only e filing You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. Free state tax only e filing Principal place of business. Free state tax only e filing   You can have more than one business location, including your home, for a single trade or business. Free state tax only e filing To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that business. Free state tax only e filing To determine your principal place of business, you must consider all the facts and circumstances. Free state tax only e filing   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. Free state tax only e filing You use it exclusively and regularly for administrative or management activities of your business. Free state tax only e filing You have no other fixed location where you conduct substantial administrative or management activities of your business. Free state tax only e filing   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. Free state tax only e filing The relative importance of the activities performed at each location. Free state tax only e filing If the relative importance factor does not determine your principal place of business, you can also consider the time spent at each location. Free state tax only e filing   If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Free state tax only e filing However, for other ways to qualify to deduct home office expenses, see Publication 587. Free state tax only e filing Deduction limit. Free state tax only e filing   If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. Free state tax only e filing If your gross income from the business use is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. Free state tax only e filing   Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), allocable to the business is limited to the gross income from the business use of your home minus the sum of the following. Free state tax only e filing The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). Free state tax only e filing The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. Free state tax only e filing Do not include in (2) above your deduction for one-half of your self-employment tax. Free state tax only e filing   Use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. Free state tax only e filing New simplified method. Free state tax only e filing    The IRS now provides a simplified method to determine your expenses for business use of your home. Free state tax only e filing The simplified method is an alternative to calculating and substantiating actual expenses. Free state tax only e filing In most cases, you will figure your deduction by multiplying $5 by the area of your home used for a qualified business use. Free state tax only e filing The area you use to figure your deduction is limited to 300 square feet. Free state tax only e filing For more information, see the Instructions for Schedule C. Free state tax only e filing More information. Free state tax only e filing   For more information on deducting expenses for the business use of your home, see Publication 587. Free state tax only e filing Other Expenses You Can Deduct You may also be able to deduct the following expenses. Free state tax only e filing See Publication 535 to find out whether you can deduct them. Free state tax only e filing Advertising. Free state tax only e filing Bank fees. Free state tax only e filing Donations to business organizations. Free state tax only e filing Education expenses. Free state tax only e filing Energy efficient commercial buildings deduction expenses. Free state tax only e filing Impairment-related expenses. Free state tax only e filing Interview expense allowances. Free state tax only e filing Licenses and regulatory fees. Free state tax only e filing Moving machinery. Free state tax only e filing Outplacement services. Free state tax only e filing Penalties and fines you pay for late performance or nonperformance of a contract. Free state tax only e filing Repairs that keep your property in a normal efficient operating condition. Free state tax only e filing Repayments of income. Free state tax only e filing Subscriptions to trade or professional publications. Free state tax only e filing Supplies and materials. Free state tax only e filing Utilities. Free state tax only e filing Expenses You Cannot Deduct You usually cannot deduct the following as business expenses. Free state tax only e filing For more information, see Publication 535. Free state tax only e filing Bribes and kickbacks. Free state tax only e filing Charitable contributions. Free state tax only e filing Demolition expenses or losses. Free state tax only e filing Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. Free state tax only e filing Lobbying expenses. Free state tax only e filing Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. Free state tax only e filing Personal, living, and family expenses. Free state tax only e filing Political contributions. Free state tax only e filing Repairs that add to the value of your property or significantly increase its life. Free state tax only e filing Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP503 Notice

We have not heard from you and you still have an unpaid balance on one of your tax accounts.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

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

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

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


What you need to do

  • Read your notice carefully — it explains your due date, amount due, and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is another reminder that you still owe a balance on one of your tax accounts. You are getting this notice because we have not received your payment or response to previous notice(s) requesting you pay this balance.

What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

How much time do I have?
You should pay the entire balance within 10 days of the date of the notice or additional penalty and interest will be added.

What happens if I don't pay?
We may file a Notice of Federal Tax Lien that gives us legal claim to your property as security or payment for your tax debt. We will also look for other assets you may own.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree or have already taken corrective action?
If you do not agree with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you.

Page Last Reviewed or Updated: 05-Mar-2014

The Free State Tax Only E Filing

Free state tax only e filing Index A Accounting methods, Accounting Methods Accrual method, Accrual method. Free state tax only e filing Change in accounting method Section 481(a) adjustment. Free state tax only e filing , Change in accounting method. Free state tax only e filing Mark-to-market accounting method, Mark-to-market accounting method. Free state tax only e filing Nonaccrual experience method, Nonaccrual experience method. Free state tax only e filing Percentage of completion method, Percentage of completion method. Free state tax only e filing Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. Free state tax only e filing Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. Free state tax only e filing Closely held corporations:, Closely held corporations. Free state tax only e filing Comments, Comments and suggestions. Free state tax only e filing Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. Free state tax only e filing , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). Free state tax only e filing Electronic filing, Electronic filing. Free state tax only e filing Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. Free state tax only e filing 1099–DIV, Form 1099-DIV. Free state tax only e filing 1118, Credits 1120, Which form to file. Free state tax only e filing 1120-W, How to figure each required installment. Free state tax only e filing 1120X, Refunds. Free state tax only e filing , NOL carryback. Free state tax only e filing 1138, Carryback expected. Free state tax only e filing 1139, Refunds. Free state tax only e filing , NOL carryback. Free state tax only e filing 2220, Form 2220. Free state tax only e filing 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. Free state tax only e filing 5452, Form 5452. Free state tax only e filing 7004, Extension of time to file. Free state tax only e filing 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. Free state tax only e filing 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. Free state tax only e filing Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. Free state tax only e filing Penalties Other, Other penalties. Free state tax only e filing Trust fund recovery, Trust fund recovery penalty. Free state tax only e filing Penalties: Estimated tax, Underpayment penalty. Free state tax only e filing Late filing of return, Late filing of return. Free state tax only e filing Late payment of tax, Late payment of tax. Free state tax only e filing Personal service corporation: Figuring tax, Qualified personal service corporation. Free state tax only e filing Personal service corporations:, Personal service corporations. Free state tax only e filing Preference items, Corporate Preference Items Q Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property Qualifying shipping activities, income from, Income From Qualifying Shipping Activities R Recapture taxes: Childcare facilities and services credit , Recapture Taxes Indian employment credit, Recapture Taxes Investment credit, Recapture Taxes Low-income housing credit, Recapture Taxes New markets credit, Recapture Taxes Qualified plug-in electric and electric vehicle credit, Recapture Taxes Recordkeeping, Recordkeeping Related persons, Related Persons Retained earnings, Accumulated Earnings Tax S Suggestions, Comments and suggestions. Free state tax only e filing T Tax help, How To Get Tax Help Tax rate schedule, Tax Rate Schedule Tax, figuring, Figuring Tax Taxpayer Advocate, Contacting your Taxpayer Advocate. Free state tax only e filing TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications