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How To File A 1040ez

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How To File A 1040ez

How to file a 1040ez 10. How to file a 1040ez   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. How to file a 1040ez Cash method. How to file a 1040ez Debt acquired from a decedent. How to file a 1040ez Liquidation. How to file a 1040ez Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. How to file a 1040ez Introduction You have a bad debt if you cannot collect money owed to you. How to file a 1040ez A bad debt is either a business bad debt or a nonbusiness bad debt. How to file a 1040ez This chapter discusses only business bad debts. How to file a 1040ez Generally, a business bad debt is one that comes from operating your trade or business. How to file a 1040ez You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. How to file a 1040ez All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. How to file a 1040ez For more information on nonbusiness bad debts, see Publication 550. How to file a 1040ez Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. How to file a 1040ez S. How to file a 1040ez Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. How to file a 1040ez Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. How to file a 1040ez A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. How to file a 1040ez Bad debts of a corporation (other than an S corporation) are always business bad debts. How to file a 1040ez Credit sales. How to file a 1040ez   Business bad debts are mainly the result of credit sales to customers. How to file a 1040ez Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. How to file a 1040ez After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. How to file a 1040ez   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. How to file a 1040ez If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. How to file a 1040ez    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. How to file a 1040ez This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. How to file a 1040ez Accrual method. How to file a 1040ez   If you use the accrual method of accounting, you generally report income as you earn it. How to file a 1040ez You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. How to file a 1040ez   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. How to file a 1040ez Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. How to file a 1040ez Cash method. How to file a 1040ez   If you use the cash method of accounting, you generally report income when you receive payment. How to file a 1040ez You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. How to file a 1040ez For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. How to file a 1040ez Debts from a former business. How to file a 1040ez   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. How to file a 1040ez If any of these receivables subsequently become worthless, the loss is still a business bad debt. How to file a 1040ez Debt acquired from a decedent. How to file a 1040ez   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. How to file a 1040ez The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. How to file a 1040ez Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. How to file a 1040ez Liquidation. How to file a 1040ez   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. How to file a 1040ez Types of Business Bad Debts Business bad debts may result from the following. How to file a 1040ez Loans to clients and suppliers. How to file a 1040ez   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. How to file a 1040ez Debts owed by political parties. How to file a 1040ez   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. How to file a 1040ez You use the accrual method of accounting. How to file a 1040ez The debt arose from the sale of goods or services in the ordinary course of your trade or business. How to file a 1040ez More than 30% of your receivables accrued in the year of the sale were from sales to political parties. How to file a 1040ez You made substantial and continuing efforts to collect on the debt. How to file a 1040ez Loan or capital contribution. How to file a 1040ez   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. How to file a 1040ez Debts of an insolvent partner. How to file a 1040ez   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. How to file a 1040ez If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. How to file a 1040ez Business loan guarantee. How to file a 1040ez   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. How to file a 1040ez You made the guarantee in the course of your trade or business. How to file a 1040ez You have a legal duty to pay the debt. How to file a 1040ez You made the guarantee before the debt became worthless. How to file a 1040ez You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. How to file a 1040ez You received reasonable consideration for making the guarantee. How to file a 1040ez You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. How to file a 1040ez Example. How to file a 1040ez Jane Zayne owns the Zayne Dress Company. How to file a 1040ez She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. How to file a 1040ez Elegant Fashions is one of Zayne's largest clients. How to file a 1040ez Elegant Fashions later defaulted on the loan. How to file a 1040ez As a result, Ms. How to file a 1040ez Zayne paid the remaining balance of the loan in full to the bank. How to file a 1040ez She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. How to file a 1040ez She was motivated by the desire to retain one of her better clients and keep a sales outlet. How to file a 1040ez Deductible in the year paid. How to file a 1040ez   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. How to file a 1040ez Rights against a borrower. How to file a 1040ez   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. How to file a 1040ez The debt is then owed to you. How to file a 1040ez If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. How to file a 1040ez Joint debtor. How to file a 1040ez   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. How to file a 1040ez Sale of mortgaged property. How to file a 1040ez   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. How to file a 1040ez When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. How to file a 1040ez This may occur when the debt is due or prior to that date. How to file a 1040ez To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. How to file a 1040ez It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. How to file a 1040ez Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. How to file a 1040ez Property received for debt. How to file a 1040ez   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. How to file a 1040ez You can deduct the remaining debt as a bad debt if and when it becomes worthless. How to file a 1040ez   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. How to file a 1040ez It is not a recovery of a bad debt. How to file a 1040ez For information on the sale of an asset, see Publication 544. How to file a 1040ez How To Claim a Business Bad Debt There are two methods to claim a business bad debt. How to file a 1040ez The specific charge-off method. How to file a 1040ez The nonaccrual-experience method. How to file a 1040ez Generally, you must use the specific charge-off method. How to file a 1040ez However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . How to file a 1040ez Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. How to file a 1040ez However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. How to file a 1040ez Partly worthless debts. How to file a 1040ez   You can deduct specific bad debts that become partly uncollectible during the tax year. How to file a 1040ez Your tax deduction is limited to the amount you charge off on your books during the year. How to file a 1040ez You do not have to charge off and deduct your partly worthless debts annually. How to file a 1040ez You can delay the charge off until a later year. How to file a 1040ez However, you cannot deduct any part of a debt after the year it becomes totally worthless. How to file a 1040ez Significantly modified debt. How to file a 1040ez   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. How to file a 1040ez For more information, see Regulations section 1. How to file a 1040ez 166-3(a)(3). How to file a 1040ez Deduction disallowed. How to file a 1040ez   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. How to file a 1040ez If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. How to file a 1040ez The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. How to file a 1040ez Totally worthless debts. How to file a 1040ez   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. How to file a 1040ez   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. How to file a 1040ez However, you may want to do so. How to file a 1040ez If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. How to file a 1040ez See Partly worthless debts, earlier. How to file a 1040ez Filing a claim for refund. How to file a 1040ez   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. How to file a 1040ez If the bad debt was totally worthless, you must file the claim by the later of the following dates. How to file a 1040ez 7 years from the date your original return was due (not including extensions). How to file a 1040ez 2 years from the date you paid the tax. How to file a 1040ez   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. How to file a 1040ez 3 years from the date you filed your original return. How to file a 1040ez 2 years from the date you paid the tax. How to file a 1040ez You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. How to file a 1040ez Such an impairment requires proof of existence. How to file a 1040ez   For details and more information about filing a claim, see Publication 556. How to file a 1040ez Use one of the following forms to file a claim. How to file a 1040ez For more information, see the instructions for the applicable form. How to file a 1040ez Table 10-1. How to file a 1040ez Forms Used To File a Claim IF you filed as a. How to file a 1040ez . How to file a 1040ez . How to file a 1040ez THEN file. How to file a 1040ez . How to file a 1040ez . How to file a 1040ez Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. How to file a 1040ez Under this method, you do not accrue service related income you expect to be uncollectible. How to file a 1040ez Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. How to file a 1040ez Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. How to file a 1040ez Service related income. How to file a 1040ez   You can use the nonaccrual-experience method only for amounts earned by performing services. How to file a 1040ez You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. How to file a 1040ez Gross receipts test. How to file a 1040ez   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. How to file a 1040ez If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. How to file a 1040ez   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. How to file a 1040ez For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. How to file a 1040ez Interest or penalty charged. How to file a 1040ez   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. How to file a 1040ez However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. How to file a 1040ez You otherwise accrue the full amount due as gross income at the time you provide the services. How to file a 1040ez You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. How to file a 1040ez Change in accounting method. How to file a 1040ez   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. How to file a 1040ez See Form 3115 and the Instructions for Form 3115 for more information. How to file a 1040ez Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. How to file a 1040ez The amount you include is limited to the amount you actually deducted. How to file a 1040ez However, you can exclude the amount deducted that did not reduce your tax. How to file a 1040ez Report the recovery as “Other income” on the appropriate business form or schedule. How to file a 1040ez See Recoveries in Publication 525 for more information. How to file a 1040ez Net operating loss (NOL) carryover. How to file a 1040ez   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. How to file a 1040ez A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. How to file a 1040ez For more information about NOLs, see Publication 536. How to file a 1040ez Also, see the Instructions for Form 1045, and the Instructions for Form 1139. How to file a 1040ez Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in New York

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*
Albany Clinton Ave. & N. Pearl St.
Albany, NY 12207

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

 

Services Provided

(518) 427-4250
Bethpage 999 Stewart Ave.
Bethpage, NY 11714

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

Services Provided

(516) 576-7428
Binghamton 15 Henry St.
Binghamton, NY 13901

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(607) 721-0338
Bronx 1200 Waters Place
Bronx, NY 10461

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3660
Brooklyn 2 Metro Tech, 1st floor
Brooklyn, NY 11201

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(718) 834-6559
Buffalo 130 South Elmwood Ave.
Buffalo, NY 14202

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

 

Services Provided

(716) 961-5100
Elmira 149 West Gray St.
Elmira, NY 14901

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00)

 

Services Provided

(607) 767-1012
Hauppauge 1180 Veterans Memorial Hwy.
Hauppauge, NY 11788

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


Services Provided

(631) 851-4726
Jamestown

201 West Third Street
Jamestown, NY 14701

 

 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(716) 961-5100 
 Kingston 153 Sawkill Rd.
Kingston, NY 12401 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 339-5384
 New York (Harlem) 2283 Third Ave.
New York, NY 10035 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3699 
 New York (Downtown) 290 Broadway
New York, NY 10007 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(212) 436-1000
 New York (Midtown) 110 W. 44th St.
New York, NY 10036 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided  

(212) 719-6631 
 Poughkeepsie 191 Main St.
Poughkeepsie, NY 12601 

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 452-2220 
 Queensbury 375 Bay Rd.
Queensbury, NY 12804 

Monday - Friday 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(518) 798-6047 
 Rego Park 59-17 Junction Blvd.
Rego Park, NY 11368 

Monday - Friday 8:30 a.m.-4:30 p.m.


 Services Provided

(718) 760-6019 
 Rochester 255 East Ave.
Rochester, NY 14604 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(585) 263-5840 
Staten Island/remote
Taxpayer Assistance
available at
Project Hospitality
514 Bay Street
Staten Island, NY 10304 

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

Virtual Services Provided

(212) 436-1000 
 Syracuse One Park Place
300 South State Street
Syracuse, NY  13202 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(315) 448-0807 
 Utica 10 Broad St.
Utica, NY  13501 

Monday - Friday 8:30 a.m.-4:00 p.m.

 

 Services Provided

(315) 793-1952 
 West Nyack 242 W. Nyack Rd.
West Nyack, NY 10994 

Monday - Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 627-1487 
 White Plains 210 E. Post Rd.
White Plains, NY 10601 

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(914) 684-7302 

* 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: Within New York call:
 

 Albany  (518) 427-5413
 Brooklyn  (718) 834-2200
 Buffalo  (716) 961-5300
 Manhattan  (212) 436-1011

Call 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
1 Clinton Ave., Room 600
Albany, NY 12207

Internal Revenue Service
201 Como Park Blvd.
Cheektowaga, NY 14425

Internal Revenue Service
290 Broadway, 5th FL
New York, NY 10007

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 How To File A 1040ez

How to file a 1040ez Index A Assistance (see Tax help) C Carryback period, When To Use an NOL Carryback, waiving, Waiving the Carryback Period Carryforward period, When To Use an NOL Carryover from 2012 to 2013 Estates and trusts, Estates and trusts. How to file a 1040ez Worksheet instructions, Worksheet Instructions Claiming an NOL deduction, How To Claim an NOL Deduction D Deducting a carryback, Deducting a Carryback Deducting a carryforward, Deducting a Carryforward Domestic production activities deduction, Domestic production activities deduction (line 23). How to file a 1040ez , Modified taxable income. How to file a 1040ez E Eligible loss, Eligible loss. How to file a 1040ez F Farming business, Farming business. How to file a 1040ez Farming loss, Farming loss. How to file a 1040ez Figuring an NOL Capital losses, Adjustments for capital losses (lines 19–22). How to file a 1040ez Carryover, How To Figure an NOL Carryover Form 1045, Schedule A, Form 1045, Schedule A. How to file a 1040ez NOL deduction, NOLs from other years (line 24). How to file a 1040ez Nonbusiness deductions, Nonbusiness deductions (line 6). How to file a 1040ez Nonbusiness income, Nonbusiness income (line 7). How to file a 1040ez Filing status, change in, Change in Filing Status Form 1045, Schedule A, Form 1045, Schedule A. How to file a 1040ez Form 1045, Schedule B, Form 1045, Schedule B. How to file a 1040ez Forms and schedules Form 1040X, Form 1040X. How to file a 1040ez Form 1045, Form 1045. How to file a 1040ez Form 1045, Schedule A, Form 1045, Schedule A. How to file a 1040ez Form 1045, Schedule B, Form 1045, Schedule B. How to file a 1040ez Free tax services, Free help with your tax return. How to file a 1040ez Future developments, Reminders H Help (see Tax help) How to carry an NOL back or forward, How To Carry an NOL Back or Forward How to figure an NOL, How To Figure an NOL I Illustrated forms and schedules Form 1045, Illustrated Form 1045 Form 1045, Schedule A, Illustrated Form 1045, Schedule A Form 1045, Schedule B, Form 1045, Schedule B. How to file a 1040ez M Marital status, change in, Change in Marital Status Missing children, photographs of, Reminders Modified taxable income, Modified taxable income. How to file a 1040ez N NOL resulting in no taxable income, NOL resulting in no taxable income. How to file a 1040ez NOL year, Introduction, NOL year. How to file a 1040ez P Publications (see Tax help) Q Qualified disaster loss, Qualified disaster loss. How to file a 1040ez Qualified small business, Qualified small business. How to file a 1040ez R Refiguring tax, Refiguring your tax. How to file a 1040ez S Specified liability loss, Specified liability loss. How to file a 1040ez Steps in figuring NOL, NOL Steps T Tax help, How To Get Tax Help W Waiving the 10-year carryback, Waiving the 10-year carryback. How to file a 1040ez Waiving the 5-year carryback, Waiving the 5-year carryback. How to file a 1040ez Waiving the carryback period, Waiving the Carryback Period When to use an NOL, When To Use an NOL Worksheet (Continued), Carryover from 2012 to 2013, Prev  Up     Home   More Online Publications