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How To Fill Out 1040x Example

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How To Fill Out 1040x Example

How to fill out 1040x example 12. How to fill out 1040x example   Filing Form 720 Table of Contents Attachments to Form 720. How to fill out 1040x example Conditions to allowance. How to fill out 1040x example Use Form 720 to report and pay the excise taxes previously discussed in this publication. How to fill out 1040x example File Form 720 for each calendar quarter until you file a final Form 720. How to fill out 1040x example For information on filing Form 720 electronically, visit the IRS e-file website at www. How to fill out 1040x example irs. How to fill out 1040x example gov/efile. How to fill out 1040x example You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. How to fill out 1040x example Form 720 has three parts and three schedules. How to fill out 1040x example Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). How to fill out 1040x example Part II consists of excise taxes that are not required to be deposited. How to fill out 1040x example Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. How to fill out 1040x example Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. How to fill out 1040x example Complete it if you have an entry in Part I. How to fill out 1040x example Schedule C, Claims, is used to make claims. How to fill out 1040x example However, Schedule C can only be used if you are reporting a liability in Part I or Part II. How to fill out 1040x example Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. How to fill out 1040x example Attachments to Form 720. How to fill out 1040x example   You may have to attach the following forms. How to fill out 1040x example Form 6197 for the gas guzzler tax. How to fill out 1040x example Form 6627 for environmental taxes. How to fill out 1040x example Form 720X. How to fill out 1040x example   This form is used to make adjustments to Forms 720 filed in prior quarters. How to fill out 1040x example You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. How to fill out 1040x example See Form 720X for more information. How to fill out 1040x example Conditions to allowance. How to fill out 1040x example   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. How to fill out 1040x example For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. How to fill out 1040x example However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). How to fill out 1040x example Final return. How to fill out 1040x example   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. How to fill out 1040x example Due dates. How to fill out 1040x example   Form 720 must be filed by the following due dates. How to fill out 1040x example Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. How to fill out 1040x example One-time filing. How to fill out 1040x example   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. How to fill out 1040x example   If you meet both requirements above, see Gas guzzler tax (IRS No. How to fill out 1040x example 40) in the Instructions for Form 720 for how to file and pay the tax. How to fill out 1040x example Payment voucher. How to fill out 1040x example   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. How to fill out 1040x example Prev  Up  Next   Home   More Online Publications
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Understanding your CP10A Notice

We made a change(s) to your return because we believe there's a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

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

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


What you need to do

  • Read your notice carefully ― it will explain why we were unable to apply the amount you requested to next year’s taxes. It also will suggest additional steps for you to take, depending on your situation.
  • Correct the copy of your tax return that you kept for your records.
  • Adjust this year's estimated tax payments to avoid a possible underpayment of next year's taxes.

You may want to...


Answers to Common Questions

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments with a Form 1040-ES, Estimated Tax for Individuals. For more information, see Publication 505, Tax Withholding and Estimated Tax.

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don’t contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.

If you don't contact us within 60 days, the change won’t be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

What's the difference between the "Child Tax Credit" and the "Additional Child Tax Credit?" Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child. The maximum amount you can claim is $1000 for each qualifying child. The Additional Child Tax Credit is for individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit.

How do I claim an Additional Child Tax Credit?
You claim the credit by completing a Form 1040 Schedule 8812, Child Tax Credit and attaching it to your income tax return.

My child is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under age 17 at the end of 2009 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have any dependent children, remember to claim the Additional Child Tax Credit the next time you file your income tax return. Complete and attach a Form 1040 Schedule 8812, Child Tax Credit to your return to claim this credit.

Use the EITC Assistant to help you complete your Schedule EIC, Earned Income Credit and claim your Earned Income Credit.

Page Last Reviewed or Updated: 28-Mar-2014

The How To Fill Out 1040x Example

How to fill out 1040x example Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. How to fill out 1040x example Proc. How to fill out 1040x example 2009-24 Table of Contents SECTION 1. How to fill out 1040x example PURPOSE SECTION 2. How to fill out 1040x example BACKGROUND SECTION 3. How to fill out 1040x example SCOPE SECTION 4. How to fill out 1040x example APPLICATION. How to fill out 1040x example 01 In General. How to fill out 1040x example . How to fill out 1040x example 02 Limitations on Depreciation Deductions for Certain Automobiles. How to fill out 1040x example . How to fill out 1040x example 03 Inclusions in Income of Lessees of Passenger Automobiles. How to fill out 1040x example SECTION 5. How to fill out 1040x example EFFECTIVE DATE SECTION 6. How to fill out 1040x example DRAFTING INFORMATION SECTION 1. How to fill out 1040x example PURPOSE . How to fill out 1040x example 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. How to fill out 1040x example . How to fill out 1040x example 02 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. How to fill out 1040x example SECTION 2. How to fill out 1040x example BACKGROUND . How to fill out 1040x example 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. How to fill out 1040x example Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. How to fill out 1040x example 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. How to fill out 1040x example This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. How to fill out 1040x example . How to fill out 1040x example 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. How to fill out 1040x example Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. How to fill out 1040x example . How to fill out 1040x example 03 Section 168(k)(2)(D)(i) provides that the 50 percent 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). How to fill out 1040x example Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. How to fill out 1040x example Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). How to fill out 1040x example Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. How to fill out 1040x example . How to fill out 1040x example 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. How to fill out 1040x example The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. How to fill out 1040x example Under § 1. How to fill out 1040x example 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. How to fill out 1040x example One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. How to fill out 1040x example Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. How to fill out 1040x example SECTION 3. How to fill out 1040x example SCOPE . How to fill out 1040x example 01 The limitations on depreciation deductions in section 4. How to fill out 1040x example 02(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 2009, and continue to apply for each taxable year that the passenger automobile remains in service. How to fill out 1040x example . How to fill out 1040x example 02 The tables in section 4. How to fill out 1040x example 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. How to fill out 1040x example 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. How to fill out 1040x example See Rev. How to fill out 1040x example Proc. How to fill out 1040x example 2002-14, 2002-1 C. How to fill out 1040x example B. How to fill out 1040x example 450, for passenger automobiles first leased before January 1, 2003, Rev. How to fill out 1040x example Proc. How to fill out 1040x example 2003-75, 2003-2 C. How to fill out 1040x example B. How to fill out 1040x example 1018, for passenger automobiles first leased during calendar year 2003, Rev. How to fill out 1040x example Proc. How to fill out 1040x example 2004-20, 2004-1 C. How to fill out 1040x example B. How to fill out 1040x example 642, for passenger automobiles first leased during calendar year 2004, Rev. How to fill out 1040x example Proc. How to fill out 1040x example 2005-13, 2005-1 C. How to fill out 1040x example B. How to fill out 1040x example 759, for passenger automobiles first leased during calendar year 2005, Rev. How to fill out 1040x example Proc. How to fill out 1040x example 2006-18, 2006-1 C. How to fill out 1040x example B. How to fill out 1040x example 645, for passenger automobiles first leased during calendar year 2006, Rev. How to fill out 1040x example Proc. How to fill out 1040x example 2007-30, 2007-1 C. How to fill out 1040x example B. How to fill out 1040x example 1104, for passenger automobiles first leased during calendar year 2007, and Rev. How to fill out 1040x example Proc. How to fill out 1040x example 2008-22, 2008-12 I. How to fill out 1040x example R. How to fill out 1040x example B. How to fill out 1040x example 658, for passenger automobiles first leased during calendar year 2008. How to fill out 1040x example SECTION 4. How to fill out 1040x example APPLICATION . How to fill out 1040x example 01 In General. How to fill out 1040x example (1) Limitations on depreciation deductions for certain automobiles. How to fill out 1040x example The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. How to fill out 1040x example 02(2) of this revenue procedure. How to fill out 1040x example (2) Inclusions in income of lessees of passenger automobiles. How to fill out 1040x example A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. How to fill out 1040x example 03 of this revenue procedure. How to fill out 1040x example In addition, the taxpayer must follow the procedures of § 1. How to fill out 1040x example 280F-7(a). How to fill out 1040x example . How to fill out 1040x example 02 Limitations on Depreciation Deductions for Certain Automobiles. How to fill out 1040x example (1) Amount of the inflation adjustment. How to fill out 1040x example (a) Passenger automobiles (other than trucks or vans). How to fill out 1040x example 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. How to fill out 1040x example The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. How to fill out 1040x example The new car component of the CPI was 115. How to fill out 1040x example 2 for October 1987 and 134. How to fill out 1040x example 837 for October 2008. How to fill out 1040x example The October 2008 index exceeded the October 1987 index by 19. How to fill out 1040x example 637. How to fill out 1040x example The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. How to fill out 1040x example 05 percent (19. How to fill out 1040x example 637/115. How to fill out 1040x example 2 x 100%). How to fill out 1040x example This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. How to fill out 1040x example The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. How to fill out 1040x example 1705, 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 2009. How to fill out 1040x example (b) Trucks and vans. How to fill out 1040x example To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. How to fill out 1040x example The new truck component of the CPI was 112. How to fill out 1040x example 4 for October 1987 and 133. How to fill out 1040x example 640 for October 2008. How to fill out 1040x example The October 2008 index exceeded the October 1987 index by 21. How to fill out 1040x example 24. How to fill out 1040x example The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. How to fill out 1040x example 90 percent (21. How to fill out 1040x example 24/112. How to fill out 1040x example 4 x 100%). How to fill out 1040x example This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. How to fill out 1040x example The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. How to fill out 1040x example 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. How to fill out 1040x example (2) Amount of the limitation. How to fill out 1040x example For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. How to fill out 1040x example Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. How to fill out 1040x example Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. How to fill out 1040x example Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. How to fill out 1040x example Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. How to fill out 1040x example REV. How to fill out 1040x example PROC. How to fill out 1040x example 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. How to fill out 1040x example PROC. How to fill out 1040x example 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. How to fill out 1040x example PROC. How to fill out 1040x example 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. How to fill out 1040x example PROC. How to fill out 1040x example 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . How to fill out 1040x example 03 Inclusions in Income of Lessees of Passenger Automobiles. How to fill out 1040x example The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. How to fill out 1040x example 280F-7(a). How to fill out 1040x example Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. How to fill out 1040x example REV. How to fill out 1040x example PROC. How to fill out 1040x example 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. How to fill out 1040x example PROC. How to fill out 1040x example 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. How to fill out 1040x example EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. How to fill out 1040x example SECTION 6. How to fill out 1040x example DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. How to fill out 1040x example Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). How to fill out 1040x example For further information regarding this revenue procedure, contact Mr. How to fill out 1040x example Harvey at (202) 622-4930 (not a toll-free call). How to fill out 1040x example Prev  Up  Next   Home   More Internal Revenue Bulletins