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H and r block free 12. H and r block free   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H and r block free Free help with your tax return. H and r block free   You can get free help preparing your return nationwide from IRS-certified volunteers. H and r block free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H and r block free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block free 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. H and r block free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H and r block free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H and r block free gov, download the IRS2Go app, or call 1-800-906-9887. H and r block free   As part of the TCE program, AARP offers the Tax-Aide counseling program. H and r block free To find the nearest AARP Tax-Aide site, visit AARP's website at www. H and r block free aarp. H and r block free org/money/taxaide or call 1-888-227-7669. H and r block free For more information on these programs, go to IRS. H and r block free gov and enter “VITA” in the search box. H and r block free Internet. H and r block free    IRS. H and r block free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H and r block free Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H and r block free Check the status of your 2013 refund with the Where's My Refund? application on IRS. H and r block free gov or download the IRS2Go app and select the Refund Status option. H and r block free The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H and r block free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block free Use the Interactive Tax Assistant (ITA) to research your tax questions. H and r block free No need to wait on the phone or stand in line. H and r block free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H and r block free When you reach the response screen, you can print the entire interview and the final response for your records. H and r block free New subject areas are added on a regular basis. H and r block free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H and r block free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H and r block free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H and r block free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H and r block free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H and r block free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H and r block free You can also ask the IRS to mail a return or an account transcript to you. H and r block free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H and r block free gov or by calling 1-800-908-9946. H and r block free Tax return and tax account transcripts are generally available for the current year and the past three years. H and r block free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H and r block free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H and r block free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H and r block free Check the status of your amended return using Where's My Amended Return? Go to IRS. H and r block free gov and enter Where's My Amended Return? in the search box. H and r block free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block free It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block free Make a payment using one of several safe and convenient electronic payment options available on IRS. H and r block free gov. H and r block free Select the Payment tab on the front page of IRS. H and r block free gov for more information. H and r block free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H and r block free Figure your income tax withholding with the IRS Withholding Calculator on IRS. H and r block free gov. H and r block free 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. H and r block free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H and r block free gov. H and r block free Request an Electronic Filing PIN by going to IRS. H and r block free gov and entering Electronic Filing PIN in the search box. H and r block free Download forms, instructions and publications, including accessible versions for people with disabilities. H and r block free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H and r block free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H and r block free An employee can answer questions about your tax account or help you set up a payment plan. H and r block free Before you visit, check the Office Locator on IRS. H and r block free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H and r block free If you have a special need, such as a disability, you can request an appointment. H and r block free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H and r block free Apply for an Employer Identification Number (EIN). H and r block free Go to IRS. H and r block free gov and enter Apply for an EIN in the search box. H and r block free Read the Internal Revenue Code, regulations, or other official guidance. H and r block free Read Internal Revenue Bulletins. H and r block free Sign up to receive local and national tax news and more by email. H and r block free Just click on “subscriptions” above the search box on IRS. H and r block free gov and choose from a variety of options. H and r block free Phone. H and r block free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H and r block free Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H and r block free gov, or download the IRS2Go app. H and r block free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H and r block free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block free Most VITA and TCE sites offer free electronic filing. H and r block free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H and r block free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H and r block free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H and r block free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H and r block free The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H and r block free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block free Note, the above information is for our automated hotline. H and r block free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H and r block free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H and r block free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block free It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H and r block free You should receive your order within 10 business days. H and r block free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H and r block free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H and r block free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H and r block free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H and r block free These individuals can also contact the IRS through relay services such as the Federal Relay Service. H and r block free Walk-in. H and r block free   You can find a selection of forms, publications and services — in-person. H and r block free Products. H and r block free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H and r block free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H and r block free Services. H and r block free You can walk in to your local TAC for face-to-face tax help. H and r block free An employee can answer questions about your tax account or help you set up a payment plan. H and r block free Before visiting, use the Office Locator tool on IRS. H and r block free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H and r block free   Please contact the office for times when assistance will be available. H and r block free Mail. H and r block free   You can send your order for forms, instructions, and publications to the address below. H and r block free You should receive a response within 10 business days after your request is received. H and r block free Internal Revenue Service 1201 N. H and r block free Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. H and r block free   The Taxpayer Advocate Service Is here to help you. H and r block free The Taxpayer Advocate Service (TAS) is your voice at the IRS. H and r block free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H and r block free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H and r block free 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. H and r block free You face (or your business is facing) an immediate threat of adverse action. H and r block free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H and r block free   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. H and r block free Here's why we can help: TAS is an independent organization within the IRS. H and r block free Our advocates know how to work with the IRS. H and r block free Our services are free and tailored to meet your needs. H and r block free We have offices in every state, the District of Columbia, and Puerto Rico. H and r block free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. H and r block free  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H and r block free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H and r block free Low Income Taxpayer Clinics 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. H and r block free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H and r block free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. H and r block free Prev  Up  Next   Home   More Online Publications
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2014 Refunds Ahead of Last Year

 

IR-2014-23, March 6, 2014

WASHINGTON — By the end of February, more than 48 million tax refunds had been issued the IRS today announced – an increase of 5.6 percent compared to the same time last year. As of Feb. 28, the average refund this year is $3,034, up 3 percent compared to the average refund amount for the same time last year. Almost 88 percent of refunds to date have been directly deposited into the accounts of taxpayers, saving them time and a trip to the bank.

The number of returns filed electronically is up slightly from the same time last year however, the number of taxpayers filing from home computers is up 7.5 percent.

At the end of the fourth week of the filing season, the IRS had received almost 40 percent of the returns it expects to receive during 2014.

 

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/01/13 and 2/28/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

58,044,000

58,883,000

1.4

Total Processed

51,778,000

57,410,000

10.9

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

53,612,000

54,942,000

2.5

Tax Professionals

30,466,000

30,053,000

-1.4

Self-prepared

23,146,000

24,889,000

7.5

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

180,140,998

165,204,642

-8.3

 

 

 

 

Total Refunds:

 

 

 

Number

45,862,000

48,429,000

5.6

Amount

$135.025

Billion

$146.918

Billion

8.8

Average refund

$2,944

$3,034

3.0

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

41,137,000

42,380,000

3.0

Amount

$126.032

Billion

$131.203

Billion

4.1

Average refund

$3,054

$3,096

1.1

 

Page Last Reviewed or Updated: 06-Mar-2014

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H and r block free Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. H and r block free Proc. H and r block free 2013-21 Table of Contents SECTION 1. H and r block free PURPOSE SECTION 2. H and r block free BACKGROUND SECTION 3. H and r block free SCOPE SECTION 4. H and r block free APPLICATION. H and r block free 01 Limitations on Depreciation Deductions for Certain Automobiles. H and r block free . H and r block free 02 Inclusions in Income of Lessees of Passenger Automobiles. H and r block free SECTION 5. H and r block free EFFECTIVE DATE SECTION 6. H and r block free DRAFTING INFORMATION SECTION 1. H and r block free PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. H and r block free The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. H and r block free SECTION 2. H and r block free BACKGROUND . H and r block free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. H and r block free For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. H and r block free The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. H and r block free This change reflects the higher rate of price inflation for trucks and vans since 1988. H and r block free . H and r block free 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. H and r block free L. H and r block free No. H and r block free 112-240, 126 Stat. H and r block free 2313 (Jan. H and r block free 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. H and r block free Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. H and r block free . H and r block free 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). H and r block free Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. H and r block free Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). H and r block free Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. H and r block free This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. H and r block free . H and r block free 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. H and r block free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. H and r block free Under § 1. H and r block free 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. H and r block free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. H and r block free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. H and r block free SECTION 3. H and r block free SCOPE . H and r block free 01 The limitations on depreciation deductions in section 4. H and r block free 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. H and r block free . H and r block free 02 The tables in section 4. H and r block free 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. H and r block free Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. H and r block free See Rev. H and r block free Proc. H and r block free 2008-22, 2008-1 C. H and r block free B. H and r block free 658, for passenger automobiles first leased during calendar year 2008; Rev. H and r block free Proc. H and r block free 2009-24, 2009-17 I. H and r block free R. H and r block free B. H and r block free 885, for passenger automobiles first leased during calendar year 2009; Rev. H and r block free Proc. H and r block free 2010-18, 2010-09 I. H and r block free R. H and r block free B. H and r block free 427, as amplified and modified by section 4. H and r block free 03 of Rev. H and r block free Proc. H and r block free 2011-21, 2011-12 I. H and r block free R. H and r block free B. H and r block free 560, for passenger automobiles first leased during calendar year 2010; Rev. H and r block free Proc. H and r block free 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. H and r block free Proc. H and r block free 2012-23, 2012-14 I. H and r block free R. H and r block free B. H and r block free 712, for passenger automobiles first leased during calendar year 2012. H and r block free SECTION 4. H and r block free APPLICATION . H and r block free 01 Limitations on Depreciation Deductions for Certain Automobiles. H and r block free (1) Amount of the inflation adjustment. H and r block free (a) Passenger automobiles (other than trucks or vans). H and r block free Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. H and r block free Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. H and r block free The new car component of the CPI was 115. H and r block free 2 for October 1987 and 143. H and r block free 787 for October 2012. H and r block free The October 2012 index exceeded the October 1987 index by 28. H and r block free 587. H and r block free Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. H and r block free 8 percent (28. H and r block free 587/115. H and r block free 2 x 100%). H and r block free The dollar limitations in § 280F(a) are multiplied by a factor of 0. H and r block free 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. H and r block free This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. H and r block free (b) Trucks and vans. H and r block free To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. H and r block free The new truck component of the CPI was 112. H and r block free 4 for October 1987 and 149. H and r block free 386 for October 2012. H and r block free The October 2012 index exceeded the October 1987 index by 36. H and r block free 986. H and r block free Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. H and r block free 9 percent (36. H and r block free 986/112. H and r block free 4 x 100%). H and r block free The dollar limitations in § 280F(a) are multiplied by a factor of 0. H and r block free 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. H and r block free This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. H and r block free (2) Amount of the limitation. H and r block free Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. H and r block free Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. H and r block free Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. H and r block free REV. H and r block free PROC. H and r block free 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. H and r block free PROC. H and r block free 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. H and r block free PROC. H and r block free 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. H and r block free PROC. H and r block free 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . H and r block free 02 Inclusions in Income of Lessees of Passenger Automobiles. H and r block free A taxpayer must follow the procedures in § 1. H and r block free 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. H and r block free In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. H and r block free REV. H and r block free PROC. H and r block free 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. H and r block free PROC. H and r block free 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. H and r block free EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. H and r block free SECTION 6. H and r block free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. H and r block free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). H and r block free For further information regarding this revenue procedure, contact Mr. H and r block free Harvey at (202) 622-4930 (not a toll-free call). H and r block free Prev  Up  Next   Home   More Internal Revenue Bulletins