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Free State Turbo Tax 2012

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Free State Turbo Tax 2012

Free state turbo tax 2012 4. Free state turbo tax 2012   Special Situations Table of Contents Condominiums CooperativesDepreciation Property Changed to Rental UseBasis of Property Changed to Rental Use Figuring the Depreciation Deduction Renting Part of Property Not Rented for ProfitPostponing decision. Free state turbo tax 2012 Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. Free state turbo tax 2012 Condominiums A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. Free state turbo tax 2012 If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. Free state turbo tax 2012 You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements. Free state turbo tax 2012 Special rules apply if you rent your condominium to others. Free state turbo tax 2012 You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. Free state turbo tax 2012 In addition, you can deduct any dues or assessments paid for maintenance of the common elements. Free state turbo tax 2012 You cannot deduct special assessments you pay to a condominium management corporation for improvements. Free state turbo tax 2012 However, you may be able to recover your share of the cost of any improvement by taking depreciation. Free state turbo tax 2012 Cooperatives If you live in a cooperative, you do not own your apartment. Free state turbo tax 2012 Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. Free state turbo tax 2012 If you rent your apartment to others, you usually can deduct, as a rental expense, all the maintenance fees you pay to the cooperative housing corporation. Free state turbo tax 2012 In addition to the maintenance fees paid to the cooperative housing corporation, you can deduct your direct payments for repairs, upkeep, and other rental expenses, including interest paid on a loan used to buy your stock in the corporation. Free state turbo tax 2012 Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. Free state turbo tax 2012 Figure your depreciation deduction as follows. Free state turbo tax 2012 Figure the depreciation for all the depreciable real property owned by the corporation. Free state turbo tax 2012 (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. Free state turbo tax 2012 ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. Free state turbo tax 2012 Multiply your cost per share by the total number of outstanding shares. Free state turbo tax 2012 Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. Free state turbo tax 2012 Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. Free state turbo tax 2012 Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. Free state turbo tax 2012 Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. Free state turbo tax 2012 Multiply the result of (2) by the percentage you figured in (3). Free state turbo tax 2012 This is your depreciation on the stock. Free state turbo tax 2012 Your depreciation deduction for the year cannot be more than the part of your adjusted basis (defined in chapter 2) in the stock of the corporation that is allocable to your rental property. Free state turbo tax 2012 Payments added to capital account. Free state turbo tax 2012   Payments earmarked for a capital asset or improvement, or otherwise charged to the corporation's capital account are added to the basis of your stock in the corporation. Free state turbo tax 2012 For example, you cannot deduct a payment used to pave a community parking lot, install a new roof, or pay the principal of the corporation's mortgage. Free state turbo tax 2012   Treat as a capital cost the amount you were assessed for capital items. Free state turbo tax 2012 This cannot be more than the amount by which your payments to the corporation exceeded your share of the corporation's mortgage interest and real estate taxes. Free state turbo tax 2012   Your share of interest and taxes is the amount the corporation elected to allocate to you, if it reasonably reflects those expenses for your apartment. Free state turbo tax 2012 Otherwise, figure your share in the following manner. Free state turbo tax 2012 Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. Free state turbo tax 2012 Multiply the corporation's deductible interest by the number you figured in (1). Free state turbo tax 2012 This is your share of the interest. Free state turbo tax 2012 Multiply the corporation's deductible taxes by the number you figured in (1). Free state turbo tax 2012 This is your share of the taxes. Free state turbo tax 2012 Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. Free state turbo tax 2012 You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. Free state turbo tax 2012 You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. Free state turbo tax 2012 However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). Free state turbo tax 2012 Example. Free state turbo tax 2012 Your tax year is the calendar year. Free state turbo tax 2012 You moved from your home in May and started renting it out on June 1. Free state turbo tax 2012 You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. Free state turbo tax 2012 Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. Free state turbo tax 2012 When figuring depreciation, treat the property as placed in service on June 1. Free state turbo tax 2012 Basis of Property Changed to Rental Use When you change property you held for personal use to rental use (for example, you rent your former home), the basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion. Free state turbo tax 2012 Fair market value. Free state turbo tax 2012   This is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Free state turbo tax 2012 Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. Free state turbo tax 2012 Figuring the basis. Free state turbo tax 2012   The basis for depreciation is the lesser of: The fair market value of the property on the date you changed it to rental use, or Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis. Free state turbo tax 2012 For other increases and decreases to basis, see Adjusted Basis in chapter 2. Free state turbo tax 2012 Example. Free state turbo tax 2012 Several years ago you built your home for $140,000 on a lot that cost you $14,000. Free state turbo tax 2012 Before changing the property to rental use this year, you added $28,000 of permanent improvements to the house and claimed a $3,500 casualty loss deduction for damage to the house. Free state turbo tax 2012 Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. Free state turbo tax 2012 Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. Free state turbo tax 2012 The adjusted basis of the house at the time of the change in its use was $164,000 ($140,000 + $28,000 − $3,500 − $500). Free state turbo tax 2012 On the date of the change in use, your property had a fair market value of $168,000, of which $21,000 was for the land and $147,000 was for the house. Free state turbo tax 2012 The basis for depreciation on the house is the fair market value on the date of the change ($147,000), because it is less than your adjusted basis ($164,000). Free state turbo tax 2012 Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. Free state turbo tax 2012 (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. Free state turbo tax 2012 ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. Free state turbo tax 2012 The fair market value of the property on the date you change your apartment to rental use. Free state turbo tax 2012 This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. Free state turbo tax 2012 The corporation's adjusted basis in the property on that date. Free state turbo tax 2012 Do not subtract depreciation when figuring the corporation's adjusted basis. Free state turbo tax 2012 If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1) under Depreciation (under Cooperatives, near the beginning of this chapter). Free state turbo tax 2012 The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. Free state turbo tax 2012 Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. Free state turbo tax 2012 Generally, that will be MACRS for any conversion after 1986. Free state turbo tax 2012 Treat the property as placed in service on the conversion date. Free state turbo tax 2012 Example. Free state turbo tax 2012 Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. Free state turbo tax 2012 Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. Free state turbo tax 2012 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . Free state turbo tax 2012 01364). Free state turbo tax 2012 Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. Free state turbo tax 2012 You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). Free state turbo tax 2012 You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity, or painting the outside of the house. Free state turbo tax 2012 There is no change in the types of expenses deductible for the personal-use part of your property. Free state turbo tax 2012 Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). Free state turbo tax 2012 You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. Free state turbo tax 2012 You do not have to divide the expenses that belong only to the rental part of your property. Free state turbo tax 2012 For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. Free state turbo tax 2012 If you install a second phone line strictly for your tenant's use, all of the cost of the second line is deductible as a rental expense. Free state turbo tax 2012 You can deduct depreciation on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. Free state turbo tax 2012 How to divide expenses. Free state turbo tax 2012   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between rental use and personal use. Free state turbo tax 2012 You can use any reasonable method for dividing the expense. Free state turbo tax 2012 It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. Free state turbo tax 2012 The two most common methods for dividing an expense are (1) the number of rooms in your home, and (2) the square footage of your home. Free state turbo tax 2012 Example. Free state turbo tax 2012 You rent a room in your house. Free state turbo tax 2012 The room is 12 × 15 feet, or 180 square feet. Free state turbo tax 2012 Your entire house has 1,800 square feet of floor space. Free state turbo tax 2012 You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. Free state turbo tax 2012 If your heating bill for the year for the entire house was $600, $60 ($600 × . Free state turbo tax 2012 10) is a rental expense. Free state turbo tax 2012 The balance, $540, is a personal expense that you cannot deduct. Free state turbo tax 2012 Duplex. Free state turbo tax 2012   A common situation is the duplex where you live in one unit and rent out the other. Free state turbo tax 2012 Certain expenses apply to the entire property, such as mortgage interest and real estate taxes, and must be split to determine rental and personal expenses. Free state turbo tax 2012 Example. Free state turbo tax 2012 You own a duplex and live in one half, renting the other half. Free state turbo tax 2012 Both units are approximately the same size. Free state turbo tax 2012 Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. Free state turbo tax 2012 You can deduct $5,000 mortgage interest and $1,000 real estate taxes on Schedule E (Form 1040), and if you itemize your deductions, you can deduct the other $5,000 mortgage interest and $1,000 real estate taxes on Schedule A (Form 1040). Free state turbo tax 2012 Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. Free state turbo tax 2012 You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. Free state turbo tax 2012 Where to report. Free state turbo tax 2012   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. Free state turbo tax 2012 For example, if you are filing Form 1040, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. Free state turbo tax 2012   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. Free state turbo tax 2012 You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. Free state turbo tax 2012 Presumption of profit. Free state turbo tax 2012   If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit. Free state turbo tax 2012 Postponing decision. Free state turbo tax 2012   If you are starting your rental activity and do not have 3 years showing a profit, you can elect to have the presumption made after you have the 5 years of experience required by the test. Free state turbo tax 2012 You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. Free state turbo tax 2012 You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. Free state turbo tax 2012 More information. Free state turbo tax 2012   For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. Free state turbo tax 2012 Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. Free state turbo tax 2012 Instead of selling the house she had been living in, she decided to change it to rental property. Free state turbo tax 2012 Eileen selected a tenant and started renting the house on February 1. Free state turbo tax 2012 Eileen charges $750 a month for rent and collects it herself. Free state turbo tax 2012 Eileen also received a $750 security deposit from her tenant. Free state turbo tax 2012 Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. Free state turbo tax 2012 Her rental expenses for the year are as follows. Free state turbo tax 2012   Mortgage interest $1,800     Fire insurance (1-year policy) 100     Miscellaneous repairs (after renting) 297     Real estate taxes imposed and paid 1,200   Eileen must divide the real estate taxes, mortgage interest, and fire insurance between the personal use of the property and the rental use of the property. Free state turbo tax 2012 She can deduct eleven-twelfths of these expenses as rental expenses. Free state turbo tax 2012 She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. Free state turbo tax 2012 She cannot deduct the balance of the fire insurance because it is a personal expense. Free state turbo tax 2012 Eileen bought this house in 1984 for $35,000. Free state turbo tax 2012 Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. Free state turbo tax 2012 Before changing it to rental property, Eileen added several improvements to the house. Free state turbo tax 2012 She figures her adjusted basis as follows:   Improvements Cost     House $25,000     Remodeled kitchen 4,200     Recreation room 5,800     New roof 1,600     Patio and deck 2,400     Adjusted basis $39,000   On February 1, when Eileen changed her house to rental property, the property had a fair market value of $152,000. Free state turbo tax 2012 Of this amount, $35,000 was for the land and $117,000 was for the house. Free state turbo tax 2012 Because Eileen's adjusted basis is less than the fair market value on the date of the change, Eileen uses $39,000 as her basis for depreciation. Free state turbo tax 2012 As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. Free state turbo tax 2012 She chooses the GDS recovery period of 27. Free state turbo tax 2012 5 years. Free state turbo tax 2012 She uses Table 2-2d to find her depreciation percentage. Free state turbo tax 2012 Since she placed the property in service in February, the percentage is 3. Free state turbo tax 2012 182%. Free state turbo tax 2012 On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. Free state turbo tax 2012 The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. Free state turbo tax 2012 She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. Free state turbo tax 2012 On May 1, Eileen paid $4,000 to have a furnace installed in the house. Free state turbo tax 2012 The furnace is residential rental property. Free state turbo tax 2012 Because she placed the property in service in May, the percentage from Table 2-2d is 2. Free state turbo tax 2012 273%. Free state turbo tax 2012 Eileen figures her net rental income or loss for the house as follows: Total rental income received  ($750 × 11) $8,250 Minus: Expenses     Mortgage interest ($1,800 × 11/12) $1,650   Fire insurance ($100 × 11/12) 92   Miscellaneous repairs 297   Real estate taxes ($1,200 × 11/12) 1,100   Total expenses 3,139 Balance $5,111 Minus: Depreciation     House ($39,000 × . Free state turbo tax 2012 03182) $1,241   Dishwasher ($425 × . Free state turbo tax 2012 20) 85   Furnace ($4,000 × . Free state turbo tax 2012 02273) 91   Total depreciation 1,417 Net rental income for house   $3,694       Eileen uses Schedule E, Part I, to report her rental income and expenses. Free state turbo tax 2012 She enters her income, expenses, and depreciation for the house in the column for Property A. Free state turbo tax 2012 Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. Free state turbo tax 2012 See the Instructions for Form 4562 for more information on preparing the form. Free state turbo tax 2012 Prev  Up  Next   Home   More Online Publications
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Understanding Your CP141C Notice

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The Free State Turbo Tax 2012

Free state turbo tax 2012 Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Free state turbo tax 2012 The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Free state turbo tax 2012 Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Free state turbo tax 2012 Exclusion or deduction. Free state turbo tax 2012   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free state turbo tax 2012 Your employer can tell you whether your benefit plan qualifies. Free state turbo tax 2012 To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Free state turbo tax 2012 You cannot use Form 1040EZ. Free state turbo tax 2012   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free state turbo tax 2012 Therefore, you would not get an exclusion from wages. Free state turbo tax 2012 Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Free state turbo tax 2012 To claim the deduction, you must use Form 2441. Free state turbo tax 2012   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Free state turbo tax 2012 Statement for employee. Free state turbo tax 2012   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Free state turbo tax 2012 Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Free state turbo tax 2012 Qualifying person(s). Free state turbo tax 2012   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Free state turbo tax 2012 If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Free state turbo tax 2012 Your disabled spouse who is not physically or mentally able to care for himself or herself. Free state turbo tax 2012 Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Free state turbo tax 2012 Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Free state turbo tax 2012 For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Free state turbo tax 2012 Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Free state turbo tax 2012 Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Free state turbo tax 2012   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Free state turbo tax 2012   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Free state turbo tax 2012 Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Free state turbo tax 2012 Supplemental security income (SSI) payments. Free state turbo tax 2012   Social security benefits do not include SSI payments, which are not taxable. Free state turbo tax 2012 Do not include these payments in your income. Free state turbo tax 2012 Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Free state turbo tax 2012 You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Free state turbo tax 2012 Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Free state turbo tax 2012 You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Free state turbo tax 2012 For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Free state turbo tax 2012 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Free state turbo tax 2012 Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free state turbo tax 2012 For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Free state turbo tax 2012 Retirement and profit-sharing plans. Free state turbo tax 2012   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Free state turbo tax 2012 The payments must be reported as a pension or annuity. Free state turbo tax 2012 Accrued leave payment. Free state turbo tax 2012   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Free state turbo tax 2012 The payment is not a disability payment. Free state turbo tax 2012 Include it in your income in the tax year you receive it. Free state turbo tax 2012 See Publication 525, Taxable and Nontaxable Income, for more information. Free state turbo tax 2012 Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Free state turbo tax 2012 For information about military and government disability pensions, see Publication 525. Free state turbo tax 2012 VA disability benefits. Free state turbo tax 2012   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Free state turbo tax 2012 If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Free state turbo tax 2012   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Free state turbo tax 2012 These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Free state turbo tax 2012 Other Payments You may receive other payments that are related to your disability. Free state turbo tax 2012 The following payments are not taxable. Free state turbo tax 2012 Benefit payments from a public welfare fund, such as payments due to blindness. Free state turbo tax 2012 Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Free state turbo tax 2012 Compensatory (but not punitive) damages for physical injury or physical sickness. Free state turbo tax 2012 Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Free state turbo tax 2012 Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Free state turbo tax 2012 Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Free state turbo tax 2012 Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Free state turbo tax 2012 More detailed information can be found in Publication 525. Free state turbo tax 2012 Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Free state turbo tax 2012 Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Free state turbo tax 2012 These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Free state turbo tax 2012 This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Free state turbo tax 2012 For more information, see Publication 525. Free state turbo tax 2012 Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Free state turbo tax 2012 You must use Schedule A (Form 1040) to itemize your deductions. Free state turbo tax 2012 See your form instructions for information on the standard deduction and the deductions you can itemize. Free state turbo tax 2012 The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Free state turbo tax 2012 Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Free state turbo tax 2012 Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Free state turbo tax 2012 They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Free state turbo tax 2012 You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Free state turbo tax 2012 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Free state turbo tax 2012 The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Free state turbo tax 2012 For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Free state turbo tax 2012 Artificial limbs, contact lenses, eyeglasses, and hearing aids. Free state turbo tax 2012 The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Free state turbo tax 2012 Cost and repair of special telephone equipment for hearing-impaired persons. Free state turbo tax 2012 Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Free state turbo tax 2012 ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Free state turbo tax 2012 Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Free state turbo tax 2012 This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Free state turbo tax 2012 Premiums for qualified long-term care insurance, up to certain amounts. Free state turbo tax 2012 Improvements to a home that do not increase its value if the main purpose is medical care. Free state turbo tax 2012 An example is constructing entrance or exit ramps. Free state turbo tax 2012 Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Free state turbo tax 2012 See Publication 502 for more information. Free state turbo tax 2012 Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Free state turbo tax 2012 If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Free state turbo tax 2012 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Free state turbo tax 2012 You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Free state turbo tax 2012 Impairment-related expenses defined. Free state turbo tax 2012   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Free state turbo tax 2012 Publication 502 contains more detailed information. Free state turbo tax 2012 Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Free state turbo tax 2012 Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Free state turbo tax 2012 To qualify, you must pay these expenses so you can work or look for work. Free state turbo tax 2012 The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Free state turbo tax 2012 You can claim the credit on Form 1040 or 1040A. Free state turbo tax 2012 You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free state turbo tax 2012 You figure the credit on Form 2441. Free state turbo tax 2012 For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Free state turbo tax 2012 Publication 503, Child and Dependent Care Expenses, contains more detailed information. Free state turbo tax 2012 Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Free state turbo tax 2012 S. Free state turbo tax 2012 citizen or a resident alien and either of the following apply. Free state turbo tax 2012 You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Free state turbo tax 2012 You can claim the credit on Form 1040 or 1040A. Free state turbo tax 2012 You figure the credit on Schedule R. Free state turbo tax 2012 For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Free state turbo tax 2012 Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Free state turbo tax 2012 Earned Income Credit This credit is based on the amount of your earned income. Free state turbo tax 2012 You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Free state turbo tax 2012 To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Free state turbo tax 2012 If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Free state turbo tax 2012 You cannot use Form 1040EZ if you have a qualifying child. Free state turbo tax 2012 Qualifying child. Free state turbo tax 2012   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Free state turbo tax 2012 Earned income. Free state turbo tax 2012   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Free state turbo tax 2012 However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free state turbo tax 2012 More information. Free state turbo tax 2012   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Free state turbo tax 2012 Publication 596, Earned Income Credit (EIC), contains more detailed information. Free state turbo tax 2012 Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Free state turbo tax 2012 A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Free state turbo tax 2012 This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Free state turbo tax 2012 In this case you do not have to pay employment taxes on the amount you pay. Free state turbo tax 2012 But if you control what work is done and how it is done, the worker is your employee. Free state turbo tax 2012 If you possess the right to discharge a worker, that worker is generally considered to be your employee. Free state turbo tax 2012 If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Free state turbo tax 2012 To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Free state turbo tax 2012 Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Free state turbo tax 2012 Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Free state turbo tax 2012 For more information, see chapter 7 of Publication 535, Business Expenses. Free state turbo tax 2012 Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Free state turbo tax 2012 The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Free state turbo tax 2012 See Form 8826, Disabled Access Credit, for more information. Free state turbo tax 2012 Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Free state turbo tax 2012 One targeted group consists of vocational rehabilitation referrals. Free state turbo tax 2012 These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Free state turbo tax 2012 See Form 5884, Work Opportunity Credit. Free state turbo tax 2012 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free state turbo tax 2012 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free state turbo tax 2012 Free help with your tax return. Free state turbo tax 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state turbo tax 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free state turbo tax 2012 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state turbo tax 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state turbo tax 2012 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free state turbo tax 2012 To find the nearest VITA or TCE site, visit IRS. Free state turbo tax 2012 gov or call 1-800-906-9887. Free state turbo tax 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state turbo tax 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state turbo tax 2012 aarp. Free state turbo tax 2012 org/money/taxaide or call 1-888-227-7669. Free state turbo tax 2012   For more information on these programs, go to IRS. Free state turbo tax 2012 gov and enter “VITA” in the search box. Free state turbo tax 2012 Internet. Free state turbo tax 2012 IRS. Free state turbo tax 2012 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free state turbo tax 2012 Apply for an Employer Identification Number (EIN). Free state turbo tax 2012 Go to IRS. Free state turbo tax 2012 gov and enter Apply for an EIN in the search box. Free state turbo tax 2012 Request an Electronic Filing PIN by going to IRS. Free state turbo tax 2012 gov and entering Electronic Filing PIN in the search box. Free state turbo tax 2012 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free state turbo tax 2012 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state turbo tax 2012 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state turbo tax 2012 Check the status of your amended return. Free state turbo tax 2012 Go to IRS. Free state turbo tax 2012 gov and enter Where's My Amended Return in the search box. Free state turbo tax 2012 Download forms, instructions, and publications, including some accessible versions. Free state turbo tax 2012 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free state turbo tax 2012 gov or IRS2Go. Free state turbo tax 2012 Tax return and tax account transcripts are generally available for the current year and past three years. Free state turbo tax 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state turbo tax 2012 gov. Free state turbo tax 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free state turbo tax 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state turbo tax 2012 gov. Free state turbo tax 2012 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free state turbo tax 2012 gov or IRS2Go. Free state turbo tax 2012 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free state turbo tax 2012 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free state turbo tax 2012 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free state turbo tax 2012 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free state turbo tax 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state turbo tax 2012 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free state turbo tax 2012 gov. Free state turbo tax 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state turbo tax 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state turbo tax 2012 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free state turbo tax 2012 AARP offers the Tax-Aide counseling program as part of the TCE program. Free state turbo tax 2012 Visit AARP's website to find the nearest Tax-Aide location. Free state turbo tax 2012 Research your tax questions. Free state turbo tax 2012 Search publications and instructions by topic or keyword. Free state turbo tax 2012 Read the Internal Revenue Code, regulations, or other official guidance. Free state turbo tax 2012 Read Internal Revenue Bulletins. Free state turbo tax 2012 Sign up to receive local and national tax news by email. Free state turbo tax 2012 Phone. Free state turbo tax 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state turbo tax 2012 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free state turbo tax 2012 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state turbo tax 2012 Call to locate the nearest volunteer help site, 1-800-906-9887. Free state turbo tax 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state turbo tax 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state turbo tax 2012 Most VITA and TCE sites offer free electronic filing. Free state turbo tax 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state turbo tax 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state turbo tax 2012 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free state turbo tax 2012 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free state turbo tax 2012 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state turbo tax 2012 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state turbo tax 2012 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state turbo tax 2012 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state turbo tax 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state turbo tax 2012 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free state turbo tax 2012 You should receive your order within 10 business days. Free state turbo tax 2012 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free state turbo tax 2012 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free state turbo tax 2012 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free state turbo tax 2012 Call to ask tax questions, 1-800-829-1040. Free state turbo tax 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state turbo tax 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state turbo tax 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free state turbo tax 2012 gsa. Free state turbo tax 2012 gov/fedrelay. Free state turbo tax 2012 Walk-in. Free state turbo tax 2012 You can find a selection of forms, publications and services — in-person, face-to-face. Free state turbo tax 2012 Products. Free state turbo tax 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state turbo tax 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state turbo tax 2012 Services. Free state turbo tax 2012 You can walk in to your local TAC most business days for personal, face-to-face tax help. Free state turbo tax 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state turbo tax 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free state turbo tax 2012 No appointment is necessary—just walk in. Free state turbo tax 2012 Before visiting, check www. Free state turbo tax 2012 irs. Free state turbo tax 2012 gov/localcontacts for hours of operation and services provided. Free state turbo tax 2012 Mail. Free state turbo tax 2012 You can send your order for forms, instructions, and publications to the address below. Free state turbo tax 2012 You should receive a response within 10 business days after your request is received. Free state turbo tax 2012  Internal Revenue Service 1201 N. Free state turbo tax 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free state turbo tax 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state turbo tax 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state turbo tax 2012 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free state turbo tax 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free state turbo tax 2012 You face (or your business is facing) an immediate threat of adverse action. Free state turbo tax 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state turbo tax 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free state turbo tax 2012 Here's why we can help: TAS is an independent organization within the IRS. Free state turbo tax 2012 Our advocates know how to work with the IRS. Free state turbo tax 2012 Our services are free and tailored to meet your needs. Free state turbo tax 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Free state turbo tax 2012 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free state turbo tax 2012 irs. Free state turbo tax 2012 gov/advocate, or call us toll-free at 1-877-777-4778. Free state turbo tax 2012 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state turbo tax 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free state turbo tax 2012 irs. Free state turbo tax 2012 gov/sams. Free state turbo tax 2012 Low Income Taxpayer Clinics. Free state turbo tax 2012   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free state turbo tax 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state turbo tax 2012 Visit www. Free state turbo tax 2012 TaxpayerAdvocate. Free state turbo tax 2012 irs. Free state turbo tax 2012 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state turbo tax 2012 Prev  Up  Next   Home   More Online Publications