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H&r Block Advantage E File

H&r block advantage e file Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. H&r block advantage e file Accrued leave payment Disability retirement and, Accrued leave payment. H&r block advantage e file Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). H&r block advantage e file Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. H&r block advantage e file Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. H&r block advantage e file Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. H&r block advantage e file Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. H&r block advantage e file Bequests, Gifts and inheritances. H&r block advantage e file Blind persons Standard deduction for, Higher standard deduction for blindness. H&r block advantage e file C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. H&r block advantage e file Chronically ill, defined, Terminally or chronically ill defined. H&r block advantage e file Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. H&r block advantage e file Contributions Foreign employment, Foreign employment contributions. H&r block advantage e file Pension or annuity, Cost. H&r block advantage e file Cost, pension or annuity, Cost. H&r block advantage e file Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. H&r block advantage e file Standard deduction, Decedent's final return. H&r block advantage e file Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. H&r block advantage e file Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. H&r block advantage e file Disability Person with, Persons with disabilities. H&r block advantage e file Physician's statement, Physician's statement. H&r block advantage e file Total and permanent, Permanent and total disability. H&r block advantage e file Disability income, Disability Pensions, Other compensation. H&r block advantage e file , Disability income. H&r block advantage e file Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. H&r block advantage e file E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). H&r block advantage e file Employment tax withholding, Reminders Employment taxes, Employment taxes. H&r block advantage e file Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). H&r block advantage e file Filing requirements Decedents, Dependents. H&r block advantage e file General requirements, General Requirements Surviving spouse, Surviving spouse. H&r block advantage e file Final return for decedent Standard deduction, Decedent's final return. H&r block advantage e file First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. H&r block advantage e file Form, Credit for the Elderly or the Disabled, Physician's statement. H&r block advantage e file 1099-R, Form 1099-R. H&r block advantage e file , Form 1099-R. H&r block advantage e file 5329, Form 5329. H&r block advantage e file 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. H&r block advantage e file W-4P, Withholding. H&r block advantage e file Free tax services, Free help with your tax return. H&r block advantage e file G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. H&r block advantage e file H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. H&r block advantage e file Gross, defined, Gross income. H&r block advantage e file Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. H&r block advantage e file Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. H&r block advantage e file Deductible contribution, Deductible contribution. H&r block advantage e file Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. H&r block advantage e file Injury benefits, Sickness and Injury Benefits, Cost paid by you. H&r block advantage e file Insurance Accident and health, Other compensation. H&r block advantage e file , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. H&r block advantage e file Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. H&r block advantage e file L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. H&r block advantage e file Maintenance and personal care services, Maintenance and personal care services. H&r block advantage e file Qualified insurance contracts, Qualified long-term care insurance contracts. H&r block advantage e file Qualified services, Qualified long-term care services. H&r block advantage e file Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. H&r block advantage e file Lump-sum distributions, Lump-sum distributions. H&r block advantage e file Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. H&r block advantage e file Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. H&r block advantage e file Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. H&r block advantage e file Blind spouse Standard deduction, Spouse 65 or older or blind. H&r block advantage e file Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. H&r block advantage e file , Medicare Part B. H&r block advantage e file , Medicare Part D. H&r block advantage e file Benefits, Medicare. H&r block advantage e file Medicines, Medicines Imported, Imported medicines and drugs. H&r block advantage e file Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. H&r block advantage e file Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. H&r block advantage e file N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. H&r block advantage e file Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. H&r block advantage e file Nontaxable income, Payments from a state fund for victims of crime. H&r block advantage e file Accident or health insurance benefits, Other compensation. H&r block advantage e file Bequests, Gifts and inheritances. H&r block advantage e file Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. H&r block advantage e file Inheritances, Gifts and inheritances. H&r block advantage e file Mortgage assistance payments, Mortgage assistance payments. H&r block advantage e file No-fault insurance benefits, Other compensation. H&r block advantage e file Nutrition program for elderly, Nutrition Program for the Elderly. H&r block advantage e file Public assistance payments, Welfare benefits. H&r block advantage e file Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. H&r block advantage e file Winter energy use, Payments to reduce cost of winter energy use. H&r block advantage e file Workers' compensation, Workers' Compensation Nursing home, Nursing home. H&r block advantage e file Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. H&r block advantage e file Nutrition program for elderly, Nutrition Program for the Elderly. H&r block advantage e file O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). H&r block advantage e file Other items, Other Items Overall limitation, Overall limitation. H&r block advantage e file P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. H&r block advantage e file Prepaid insurance premiums, Prepaid insurance premiums. H&r block advantage e file Preparer, paid, Reminders Preparing your return, Return preparation assistance. H&r block advantage e file Profit-sharing plan, Retirement and profit-sharing plans. H&r block advantage e file Public assistance payments, Welfare benefits. H&r block advantage e file Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. H&r block advantage e file Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. H&r block advantage e file Executors and administrators, Dependents. H&r block advantage e file Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. H&r block advantage e file Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. H&r block advantage e file Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. H&r block advantage e file Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. H&r block advantage e file Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). H&r block advantage e file Blind persons, Higher standard deduction for blindness. H&r block advantage e file Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. H&r block advantage e file Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. H&r block advantage e file Starting date, annuity, Cost. H&r block advantage e file State fund for victims of crime, Payments from a state fund for victims of crime. H&r block advantage e file Substantial gainful activity, Substantial gainful activity. H&r block advantage e file Surrender of Iife insurance, Surrender of policy for cash. H&r block advantage e file Surviving Spouse, Reminders Surviving spouse, Surviving spouse. H&r block advantage e file Surviving spouse, insurance, Surviving spouse. H&r block advantage e file Survivors of retirees, Survivors of retirees. H&r block advantage e file T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. H&r block advantage e file Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. H&r block advantage e file Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. H&r block advantage e file Total and permanent disability, defined, Permanent and total disability. H&r block advantage e file Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. H&r block advantage e file S. H&r block advantage e file citizen or resident, U. H&r block advantage e file S. H&r block advantage e file citizen or resident alien. H&r block advantage e file Unemployment compensation, Unemployment compensation. H&r block advantage e file V Veterans' benefits, Veterans' benefits. H&r block advantage e file Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. H&r block advantage e file Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. H&r block advantage e file Volunteer work, Volunteer work. H&r block advantage e file W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. H&r block advantage e file Withholding Employment tax, Reminders Pensions and annuities, Withholding. H&r block advantage e file Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. H&r block advantage e file Prev  Up     Home   More Online Publications
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Contact My Local Office in North Dakota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Bismarck 

4503 Coleman St.
Suite 101
Bismarck, ND  58503 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 4/17**

 

Services Provided

(701) 221-5834 
Fargo  657 Second Ave. N.
Fargo, ND 58102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(701) 232-4710 
Grand Forks  102 N. Fourth St.
Grand Forks, ND 58203 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 3/31**

 

Services Provided

(701) 746-5283 
Minot  315 S. Main St.
Suite 316
Minot, ND 58701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(701) 839-7741 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (701) 237-8342 in Fargo or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
657 2nd Ave., North
Fargo, ND 58102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The H&r Block Advantage E File

H&r block advantage e file Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. H&r block advantage e file Tax questions. H&r block advantage e file What's New for 2013 Increased section 179 deduction dollar limits. H&r block advantage e file  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). H&r block advantage e file This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. H&r block advantage e file See Dollar Limits under How Much Can You Deduct in chapter 2. H&r block advantage e file Depreciation limits on business vehicles. H&r block advantage e file  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. H&r block advantage e file The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. H&r block advantage e file See Maximum Depreciation Deduction in chapter 5. H&r block advantage e file Special allowance for qualified second generation biofuel plant property. H&r block advantage e file . H&r block advantage e file  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. H&r block advantage e file Election to accelerate minimum tax credits for round 3 extension property. H&r block advantage e file . H&r block advantage e file  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. H&r block advantage e file What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. H&r block advantage e file  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. H&r block advantage e file Also, the definition of section 179 property will no longer include certain qualified real property. H&r block advantage e file Expiration of the 7-year recovery period for motor sports entertainment complexes. H&r block advantage e file  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. H&r block advantage e file Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. H&r block advantage e file  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. H&r block advantage e file Expiration of the accelerated depreciation for qualified Indian reservation property. H&r block advantage e file  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. H&r block advantage e file Expiration of the 3-year recovery period for certain race horses. H&r block advantage e file  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. H&r block advantage e file Reminders Photographs of missing children. H&r block advantage e file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block advantage e file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block advantage e file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block advantage e file Introduction Future developments. H&r block advantage e file   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. H&r block advantage e file irs. H&r block advantage e file gov/pub946. H&r block advantage e file This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). H&r block advantage e file It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. H&r block advantage e file The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. H&r block advantage e file For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. H&r block advantage e file Definitions. H&r block advantage e file   Many of the terms used in this publication are defined in the Glossary near the end of the publication. H&r block advantage e file Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. H&r block advantage e file Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. H&r block advantage e file For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. H&r block advantage e file   We welcome your comments about this publication and your suggestions for future editions. H&r block advantage e file   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. H&r block advantage e file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block advantage e file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block advantage e file   You can send us comments from www. H&r block advantage e file irs. H&r block advantage e file gov/formspubs/. H&r block advantage e file Select “Comment on Tax Forms and Publications” under “More Information. H&r block advantage e file ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block advantage e file Ordering forms and publications. H&r block advantage e file   Visit www. H&r block advantage e file irs. H&r block advantage e file gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block advantage e file Internal Revenue Service 1201 N. H&r block advantage e file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block advantage e file   If you have a tax question, check the information available on IRS. H&r block advantage e file gov or call 1-800-829-1040. H&r block advantage e file We cannot answer tax questions sent to either of the above addresses. H&r block advantage e file Prev  Up  Next   Home   More Online Publications