Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Hr Block Free Tax

My1040ezFree TaxFile 1040ez FreeFederal Tax Income ReturnCan Tax Form 1040x Be Filed OnlineHr Block MilitaryH & R Block Taxes For FreeIrs Tax Form 1040 EzTaxes For StudentsTaxact For 20111040ez Tax Form 2010Www.irs Tax Form 1040ez For 2012Hr Block TaxMyfreetaxes 2013Irs Extension Form 2012Amended State Tax ReturnWww Irs Gov EitcHr Block State TaxesFree File Federal And State Taxes OnlineFree Tax Filing OnlineIrs Form 1040ez Instructions2010 Income TaxWww Irs Gov App VitaDownload 2010 Tax FormsWebsite Efile Past Year Tax Returns1040ez InstructionsHow To File 2010 Taxes In 2013H&r BlockIrs Tax Form 1040ezH And R Block Free Tax PreparationRefile 2012 TaxesE File State Taxes Only FreeCan I Use Free File File Last Year TaxesIrs Free Tax PreparationMinimum Earnings For Filing Taxes2009 Turbo TaxFree Online Tax Filing State And FederalIrs Gov Forms1042ezE File 2012 Tax Return

Hr Block Free Tax

Hr block free tax Depreciation Table of Contents Introduction Special Depreciation AllowanceQualified Property Election Not To Claim the Allowance Rules for Returns Filed Before June 1, 2002 Passenger Automobiles New York Liberty Zone BenefitsSpecial Liberty Zone Depreciation Allowance Increased Section 179 Deduction Liberty Zone Leasehold Improvement Property If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property. Hr block free tax Publication 946, How To Depreciate Property, contains information on depreciation. Hr block free tax However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. Hr block free tax The new provisions are in the Supplement to Publication 946, which is reprinted below. Hr block free tax Supplement to Publication 946 How To Depreciate Property   Introduction After Publication 946 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Hr block free tax The new law made several changes in the tax rules explained in the publication. Hr block free tax Some of the changes apply to property placed in service during 2001. Hr block free tax This supplemental publication describes those changes and explains what you should do if you are affected by them. Hr block free tax The situations and examples in Publication 946 do not reflect any of the changes made by the Job Creation and Worker Assistance Act of 2002. Hr block free tax The new law contains the following provisions. Hr block free tax 30% depreciation deductions (special depreciation allowance and special New York Liberty Zone (Liberty Zone) depreciation allowance) for the year qualified property is placed in service after September 10, 2001. Hr block free tax An increased dollar limit on the section 179 deduction for qualified Liberty Zone property purchased after September 10, 2001. Hr block free tax A shorter recovery period for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. Hr block free tax An increase in the maximum depreciation deduction for 2001 for a qualified passenger automobile placed in service after September 10, 2001. Hr block free tax If you believe you qualify for an increased deduction under any of these new rules, you must file the revised 2001 Form 4562 (dated March 2002) for 2001 calendar or fiscal years and 2000 fiscal years ending after September 10, 2001. Hr block free tax If you have already filed a tax return, this supplemental publication explains how to claim these benefits and how to elect not to claim the special depreciation allowance or special Liberty Zone depreciation allowance. Hr block free tax See Table 2 at the end of the supplement for an overview of the rules that apply if you filed your return before June 1, 2002. Hr block free tax Special Depreciation Allowance You can take a special depreciation allowance for qualified property you place in service after September 10, 2001. Hr block free tax The allowance is an additional deduction of 30% of the property's depreciable basis. Hr block free tax To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. Hr block free tax See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. Hr block free tax The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. Hr block free tax There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Hr block free tax In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. Hr block free tax Example 1. Hr block free tax On November 1, 2001, you bought and placed in service in your business qualified property that cost $100,000. Hr block free tax You did not elect to claim a section 179 deduction. Hr block free tax You can deduct 30% of the cost ($30,000) as a special depreciation allowance for 2001. Hr block free tax You use the remaining $70,000 of cost to figure your regular depreciation deduction for 2001 and later years. Hr block free tax Example 2. Hr block free tax The facts are the same as in Example 1, except that you choose to deduct $24,000 of the property's cost as a section 179 deduction. Hr block free tax You use the remaining $76,000 of cost to figure your special depreciation allowance of $22,800 ($76,000 × 30%). Hr block free tax You use the remaining $53,200 of cost to figure your regular depreciation deduction for 2001 and later years. Hr block free tax Qualified Property To qualify for the special depreciation allowance, your property must meet the following requirements. Hr block free tax It is new property of one of the following types. Hr block free tax Property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Hr block free tax See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. Hr block free tax Water utility property. Hr block free tax See 25-year property on page 22 in Publication 946. Hr block free tax Computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. Hr block free tax (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Hr block free tax ) Qualified leasehold improvement property (defined later). Hr block free tax It meets the following tests (explained later under Tests To Be Met). Hr block free tax Acquisition date test. Hr block free tax Placed in service date test. Hr block free tax Original use test. Hr block free tax It is not excepted property (explained later under Excepted Property). Hr block free tax Qualified leasehold improvement property. Hr block free tax    Generally, this is any improvement to an interior part of a building that is nonresidential real property, provided all of the following requirements are met. Hr block free tax The improvement is made under or pursuant to a lease by the lessee (or any sublessee) or the lessor of that part of the building. Hr block free tax That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. Hr block free tax The improvement is placed in service more than 3 years after the date the building was first placed in service. Hr block free tax   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. Hr block free tax The enlargement of the building. Hr block free tax Any elevator or escalator. Hr block free tax Any structural component benefiting a common area. Hr block free tax The internal structural framework of the building. Hr block free tax   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. Hr block free tax However, a binding commitment between related persons is not treated as a lease. Hr block free tax Related persons. Hr block free tax   For this purpose, the following are related persons. Hr block free tax Members of an affiliated group. Hr block free tax The persons listed in items (1) through (9) under Related persons on page 8 of Publication 946 (except that “80% or more” should be substituted for “more than 10%” each place it appears). Hr block free tax An executor and a beneficiary of the same estate. Hr block free tax Tests To Be Met To qualify for the special depreciation allowance, the property must meet all of the following tests. Hr block free tax Acquisition date test. Hr block free tax    Generally, you must have acquired the property either: After September 10, 2001, and before September 11, 2004, but only if no written binding contract for the acquisition was in effect before September 11, 2001, or Pursuant to a written binding contract entered into after September 10, 2001, and before September 11, 2004. Hr block free tax   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001, and before September 11, 2004. Hr block free tax Placed in service date test. Hr block free tax   Generally, the property must be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Hr block free tax   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. Hr block free tax Original use test. Hr block free tax   The original use of the property must have begun with you after September 10, 2001. Hr block free tax “Original use” means the first use to which the property is put, whether or not by you. Hr block free tax Additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test. Hr block free tax Excepted Property The following property does not qualify for the special depreciation allowance. Hr block free tax Property used by any person before September 11, 2001. Hr block free tax Property required to be depreciated using ADS. Hr block free tax This includes listed property used 50% or less in a qualified business use. Hr block free tax Qualified New York Liberty Zone leasehold improvement property (defined next). Hr block free tax Qualified New York Liberty Zone leasehold improvement property. Hr block free tax   This is any qualified leasehold improvement property (as defined earlier) if all of the following requirements are met. Hr block free tax The improvement is to a building located in the New York Liberty Zone (defined later under New York Liberty Zone Benefits). Hr block free tax The improvement is placed in service after September 10, 2001, and before January 1, 2007. Hr block free tax No written binding contract for the improvement was in effect before September 11, 2001. Hr block free tax Election Not To Claim the Allowance You can elect not to claim the special depreciation allowance for qualified property. Hr block free tax If you make this election for any property, it applies to all property in the same property class placed in service during the year. Hr block free tax To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. Hr block free tax When to make election. Hr block free tax   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Hr block free tax   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Hr block free tax Attach the election statement to the amended return. Hr block free tax At the top of the election statement, write “Filed pursuant to section 301. Hr block free tax 9100–2. Hr block free tax ” Revoking an election. Hr block free tax   Once you elect not to deduct the special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. Hr block free tax A request to revoke the election is subject to a user fee. Hr block free tax Rules for Returns Filed Before June 1, 2002 The following rules apply if you placed qualified property in service after September 10, 2001, and filed your return before June 1, 2002. Hr block free tax The rules apply to returns for the following years. Hr block free tax 2000 fiscal years that end after September 10, 2001. Hr block free tax 2001 calendar and fiscal years. Hr block free tax Claiming the allowance. Hr block free tax   If you did not claim the allowance on your return and did not make the election not to claim the allowance, you can do either of the following to claim the allowance. Hr block free tax File an amended return by the due date (not including extensions) of your return for the year following the year the property was placed in service. Hr block free tax Write “Filed Pursuant to Rev. Hr block free tax Proc. Hr block free tax 2002–33” at the top of the amended return. Hr block free tax File Form 3115, Application for Change in Accounting Method, with your return for the year following the year the property was placed in service. Hr block free tax Your return must be filed by the due date (including extensions). Hr block free tax Write “Automatic Change Filed Under Rev. Hr block free tax Proc. Hr block free tax 2002–33” on the appropriate line of Form 3115. Hr block free tax You must also file a copy (with signature) of the completed Form 3115 with the IRS National Office no later than when you file the original with your return. Hr block free tax For more information about filing Form 3115, including the address to send it to, see Revenue Procedure 2002–9, Revenue Procedure 2002–19, and Revenue Procedure 2002–33. Hr block free tax Example 1. Hr block free tax You are an individual and you use the calendar year. Hr block free tax You placed qualified property in service for your business in December 2001. Hr block free tax You filed your 2001 income tax return before April 15, 2002. Hr block free tax You did not claim the special depreciation allowance for the property and did not make the election not to claim the allowance. Hr block free tax You can claim the special allowance by filing an amended 2001 return by April 15, 2003, with “Filed Pursuant to Rev. Hr block free tax Proc. Hr block free tax 2002–33” at the top of the amended return. Hr block free tax You must file an amended return by April 15, 2003, even if you get an extension of time to file your 2002 tax return. Hr block free tax Example 2. Hr block free tax The facts concerning your 2001 return are the same as in Example 1. Hr block free tax In addition, you got an automatic 4-month extension of time (to August 15, 2003) to file your 2002 return. Hr block free tax You can claim the special allowance by filing a Form 3115 (with “Filed Pursuant to Rev. Hr block free tax Proc. Hr block free tax 2002–33” on the appropriate line) with your 2002 return by August 15, 2003. Hr block free tax You must also file a copy of this Form 3115 with the IRS National Office no later than when you file your 2002 return. Hr block free tax Electing not to claim the allowance. Hr block free tax   Generally, you have elected not to claim the special depreciation allowance for a class of property if you: Filed your return timely (including extensions) for the year you placed qualified property in service and indicated on a statement with the return that you are not claiming the allowance, or Filed your return timely and filed an amended return within 6 months of the due date of the original return (not including extensions) and indicated on a statement with the amended return that you are not claiming the allowance. Hr block free tax The statement must indicate that you are not deducting the special depreciation allowance and the class of property to which the election applies. Hr block free tax The statement can be either attached to or written on the return. Hr block free tax You can, for example, write “not deducting 30%” on Form 4562. Hr block free tax Deemed election. Hr block free tax   If you have not followed either of the procedures described above to elect not to claim the allowance, you may still be treated as making the election. Hr block free tax You will be treated as making the election if you meet both of the following conditions. Hr block free tax You filed your return for the year you placed the property in service and claimed depreciation, but not the special allowance, for any class of property. Hr block free tax You do not file an amended return or a Form 3115 within the time prescribed for claiming the special allowance. Hr block free tax See Claiming the allowance, earlier. Hr block free tax Passenger Automobiles The limit on your depreciation deduction (including any section 179 deduction) for any passenger automobile that is qualified property (defined earlier) placed in service after September 10, 2001, and for which you claim the special depreciation allowance is increased. Hr block free tax Generally, the limit is increased from $3,060 to $7,660. Hr block free tax However, if the automobile is a qualified electric car, the limit is increased from $9,280 to $23,080 ($22,980 if placed in service in 2002). Hr block free tax Table 1 shows the maximum deduction amounts for 2001. Hr block free tax Table 1. Hr block free tax Maximum Deduction for 2001 Qualified Vehicle Placed in Service Before Sept. Hr block free tax 11 Placed in Service After Sept. Hr block free tax 10 Passenger automobile $3,060 $7,660 Electric car 9,280 23,080 1 1$22,980 if you place an electric car in service in 2002. Hr block free tax Election not to claim the allowance. Hr block free tax   The increased maximum depreciation deduction does not apply if you elected not to claim the special depreciation allowance as explained earlier under Election Not To Claim the Allowance and Rules for Returns Filed Before June 1, 2002. Hr block free tax New York Liberty Zone Benefits Several benefits are available for property you place in service in the New York Liberty Zone (Liberty Zone). Hr block free tax They include a special depreciation allowance for the year you place the property in service, an increased section 179 deduction, and the classification of certain leasehold improvement property as 5-year property. Hr block free tax Area defined. Hr block free tax   The New York Liberty Zone is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York. Hr block free tax Special Liberty Zone Depreciation Allowance You can take a special depreciation allowance for qualified Liberty Zone property you place in service after September 10, 2001. Hr block free tax The allowance is an additional deduction of 30% of the property's depreciable basis. Hr block free tax To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. Hr block free tax See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. Hr block free tax The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. Hr block free tax There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Hr block free tax In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. Hr block free tax You cannot claim the special Liberty Zone depreciation allowance for property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. Hr block free tax Qualified property is eligible for only one special depreciation allowance. Hr block free tax Example 1. Hr block free tax On November 1, 2001, you bought and placed in service in your business, which is in the Liberty Zone, qualified Liberty Zone property that cost $200,000. Hr block free tax You did not elect to claim a section 179 deduction. Hr block free tax You can deduct 30% of the cost ($60,000) as a special Liberty Zone depreciation allowance for 2001. Hr block free tax You use the remaining $140,000 of cost to figure your regular depreciation deduction for 2001 and later years. Hr block free tax Example 2. Hr block free tax The facts are the same as in Example 1, except that you choose to deduct $59,000 of the property's cost as a section 179 deduction. Hr block free tax (See Increased Section 179 Deduction, later, for information concerning how this section 179 deduction amount is figured). Hr block free tax You use the remaining $141,000 of cost to figure your special Liberty Zone depreciation allowance of $42,300 ($141,000 × 30%). Hr block free tax You use the remaining $98,700 of cost to figure your regular depreciation deduction for 2001 and later years. Hr block free tax Qualified Liberty Zone Property For a 2001 calendar or fiscal year and a 2000 fiscal year that ends after September 10, 2001, property qualifies for the special Liberty Zone depreciation allowance if it meets the following requirements. Hr block free tax It is one of the following types of property. Hr block free tax Used property depreciated under MACRS with a recovery period of 20 years or less. Hr block free tax See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. Hr block free tax Used water utility property. Hr block free tax See 25-year property on page 22 in Publication 946. Hr block free tax Used computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. Hr block free tax (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Hr block free tax ) Certain nonresidential real property and residential rental property (defined later). Hr block free tax It meets the following tests (explained later under Tests to be met). Hr block free tax Acquisition date test. Hr block free tax Placed in service date test. Hr block free tax Substantial use test. Hr block free tax Original use test. Hr block free tax It is not excepted property (explained later under Excepted property). Hr block free tax Nonresidential real property and residential rental property. Hr block free tax   This property is qualifying property only to the extent it rehabilitates real property damaged, or replaces real property destroyed or condemned, as a result of the terrorist attack of September 11, 2001. Hr block free tax Property is treated as replacing destroyed or condemned property if, as part of an integrated plan, such property replaces real property included in a continuous area that includes real property destroyed or condemned. Hr block free tax   For these purposes, real property is considered destroyed (or condemned) only if an entire building or structure was destroyed (or condemned) as a result of the terrorist attack. Hr block free tax Otherwise, the property is considered damaged real property. Hr block free tax For example, if certain structural components of a building (such as walls, floors, or plumbing fixtures) are damaged or destroyed as a result of the terrorist attack, but the building is not destroyed (or condemned), then only costs related to replacing the damaged or destroyed structural components qualify for the special Liberty Zone depreciation allowance. Hr block free tax Tests to be met. Hr block free tax   To qualify for the special Liberty Zone depreciation allowance, your property must meet all of the following tests. Hr block free tax Acquisition date test. Hr block free tax   You must have acquired the property by purchase after September 10, 2001, and there must not have been a binding written contract for the acquisition in effect before September 11, 2001. Hr block free tax   For information on the acquisition of property by purchase, see Property Acquired by Purchase on page 15 of Publication 946. Hr block free tax   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001. Hr block free tax Placed in service date test. Hr block free tax   Generally, the property must be placed in service for use in your trade or business or for the production of income before January 1, 2007 (January 1, 2010, in the case of qualifying nonresidential real property and residential rental property). Hr block free tax   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. Hr block free tax Substantial use test. Hr block free tax   Substantially all use of the property must be in the Liberty Zone and in the active conduct of your trade or business in the Liberty Zone. Hr block free tax Original use test. Hr block free tax   The original use of the property in the Liberty Zone must have begun with you after September 10, 2001. Hr block free tax   Used property can be qualified Liberty Zone property if it has not previously been used within the Liberty Zone. Hr block free tax Also, additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test if the original use of the property in the Liberty Zone began with you. Hr block free tax Excepted property. Hr block free tax   The following property does not qualify for the special Liberty Zone depreciation allowance. Hr block free tax Property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. Hr block free tax Property required to be depreciated using ADS. Hr block free tax This includes listed property used 50% or less in a qualified business use. Hr block free tax Qualified New York Liberty Zone leasehold improvement property (defined earlier in Excepted Property under Special Depreciation Allowance). Hr block free tax Example. Hr block free tax In December 2001, you bought and placed in service in your business in the Liberty Zone the following property. Hr block free tax New office furniture with a MACRS recovery period of 7 years. Hr block free tax A used computer with a MACRS recovery period of 5 years. Hr block free tax The computer had not previously been used within the Liberty Zone. Hr block free tax Because the office furniture is new property, it qualifies for the special depreciation allowance, but not the special Liberty Zone depreciation allowance. Hr block free tax Because the computer is used property that had not previously been used in the Liberty Zone, it qualifies for the special Liberty Zone depreciation allowance, but not the special depreciation allowance. Hr block free tax Election Not To Claim the Liberty Zone Allowance You can elect not to claim the special Liberty Zone depreciation allowance for qualified property. Hr block free tax If you make this election for any property, it applies to all property in the same property class placed in service during the year. Hr block free tax To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. Hr block free tax When to make the election. Hr block free tax   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Hr block free tax   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Hr block free tax Attach the election statement to the amended return. Hr block free tax At the top of the election statement, write “Filed pursuant to section 301. Hr block free tax 9100–2. Hr block free tax ” Revoking an election. Hr block free tax   Once you elect not to deduct the special Liberty Zone depreciation allowance for a class of property, you cannot revoke the election without IRS consent. Hr block free tax A request to revoke the election is subject to a user fee. Hr block free tax Returns filed before June 1, 2002. Hr block free tax   The rules that apply to the special depreciation allowance discussed earlier in Rules for Returns Filed Before June 1, 2002 under Special Depreciation Allowance also apply to the special Liberty Zone depreciation allowance. Hr block free tax Increased Section 179 Deduction Under section 179 of the Internal Revenue Code, you can choose to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. Hr block free tax For tax years beginning in 2000, that limit was $20,000. Hr block free tax For tax years beginning in 2001 and 2002, that limit is generally $24,000. Hr block free tax If the cost of qualifying section 179 property placed in service in a year is over $200,000, you must reduce the dollar limit (but not below zero) by the amount of the cost over $200,000. Hr block free tax Increased Dollar Limit The dollar limit on the section 179 deduction is increased for certain property placed in service in the Liberty Zone. Hr block free tax The increase is the smaller of the following amounts. Hr block free tax $35,000. Hr block free tax The cost of section 179 property that is qualified Liberty Zone property placed in service during the year. Hr block free tax If you use the revised 2001 Form 4562 (dated March 2002) for a tax year beginning in 2000, you must reduce the section 179 dollar limit to $20,000 before adding the additional amount for qualified property. Hr block free tax Qualified property. Hr block free tax   To qualify for the increased section 179 deduction, your property must be section 179 property that is either: Qualified Liberty Zone property, or Property that would be qualified Liberty Zone property except that it is eligible for the special depreciation allowance. Hr block free tax Qualified Liberty Zone property is explained earlier in Qualified Liberty Zone Property under Special Liberty Zone Depreciation Allowance. Hr block free tax Property eligible for the special depreciation allowance is explained earlier in Qualified Property under Special Depreciation Allowance. Hr block free tax For information on the requirements that must be met for property to qualify for the section 179 deduction, see What Property Qualifies? on page 14 of Publication 946. Hr block free tax Example 1. Hr block free tax In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $25,000. Hr block free tax Because this cost is less than $35,000, the dollar limit on the section 179 deduction is increased by $25,000 to $49,000 ($24,000 + $25,000). Hr block free tax Example 2. Hr block free tax In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $75,000. Hr block free tax Because $35,000 is less than the cost of the property you place in service, the dollar limit on the section 179 deduction you can claim is increased by $35,000 to $59,000 ($24,000 + $35,000). Hr block free tax Reduced Dollar Limit Generally, you must reduce the dollar limit for a year by the cost of qualifying section 179 property placed in service in the year that is more than $200,000. Hr block free tax However, if the cost of your Liberty Zone property exceeds $200,000, you take into account only 50% (instead of 100%) of the cost of qualified property placed in service in a year. Hr block free tax Example. Hr block free tax In 2002, you place in service in your business, which is in the Liberty Zone, qualified property costing $460,000. Hr block free tax Your increased dollar limit is $59,000 ($35,000 + $24,000). Hr block free tax Because 50% of the cost of the property you place in service ($230,000) is $30,000 more than $200,000, you must reduce your $59,000 dollar limit to $29,000 ($59,000 - $30,000). Hr block free tax Recapture Rules Rules similar to those explained on page 20 of Publication 946 under When Must You Recapture the Deduction? apply with respect to any qualified property you stop using in the Liberty Zone. Hr block free tax Returns Filed Before June 1, 2002 If you filed a return before June 1, 2002, and did not deduct the increased section 179 amount for qualified property placed in service after September 10, 2001, you can deduct the increased amount by filing an amended return by the due date (not including extensions) of the return for the year after the year the property was placed in service. Hr block free tax This rule applies to returns for the following years. Hr block free tax 2000 fiscal years that end after September 10, 2001. Hr block free tax 2001 calendar and fiscal years. Hr block free tax On the amended return, write “Filed Pursuant to Rev. Hr block free tax Proc. Hr block free tax 2002–33. Hr block free tax ” Liberty Zone Leasehold Improvement Property Qualified Liberty Zone leasehold improvement property (described earlier in Qualified Property under Special Depreciation Allowance) is 5-year property. Hr block free tax This means that it is depreciated over a recovery period of 5 years. Hr block free tax For information about recovery periods, see Which Recovery Period Applies? on page 23 of Publication 946. Hr block free tax The straight-line method must be used with respect to qualified Liberty Zone leasehold improvement property. Hr block free tax Under ADS, the recovery period for qualified Liberty Zone leasehold improvement property is 9 years. Hr block free tax Returns Filed Before June 1, 2002 If you filed either of the following returns before June 1, 2002, and did not depreciate qualified Liberty Zone leasehold improvement property placed in service during the tax year as 5-year property using the straight line method, you should file an amended return before you file your return for the year after the year the property was placed in service. Hr block free tax Your 2000 fiscal year return (for a 2000 fiscal year that ends after September 10, 2001). Hr block free tax Your 2001 calendar or fiscal year return. Hr block free tax On the amended return, write “Filed Pursuant to Rev. Hr block free tax Proc. Hr block free tax 2002–33. Hr block free tax ” Table 2. Hr block free tax Rules for Returns Filed Before June 1, 2002 Note:This chart highlights the rules for returns affected by the Job Creation and Worker Assistance Act of 2002 that were filed before June 1, 2002, without accounting for any of the new benefits under the law. Hr block free tax See the text for definitions and examples. Hr block free tax Do not rely on this chart alone. Hr block free tax IF you want to. Hr block free tax . Hr block free tax . Hr block free tax THEN you. Hr block free tax . Hr block free tax . Hr block free tax BY. Hr block free tax . Hr block free tax . Hr block free tax claim the special depreciation allowance or special Liberty Zone depreciation allowance • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service, or • must file Form 3115, Application for Change in Accounting Method, with your return for the year after the year the property was placed in service • the due date (including extensions) of your return for the year after the year the property was placed in service, and • must file a copy of your completed Form 3115 with the IRS National Office • the date you file the original Form 3115 with your return for the year after the year the property was placed in service. Hr block free tax elect not to claim the special depreciation allowance or the special Liberty Zone depreciation allowance 1 • must have filed your return timely for the year the property was placed in service, and   • must file an amended return stating you are not claiming the allowance • the date that is 6 months after the due date of the original return (not including extensions). Hr block free tax deduct the increased section 179 amount • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service. Hr block free tax use a 5-year recovery period for depreciating qualified Liberty Zone leasehold improvement property • should file an amended return • the date you file your return for the year after the year the property was placed in service. Hr block free tax 1See also Deemed election under Rules for Returns Filed Before June 1, 2002, earlier. Hr block free tax Prev  Up  Next   Home   More Online Publications
Español

The Hr Block Free Tax

Hr block free tax Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Hr block free tax Equitable relief. Hr block free tax Earned income. Hr block free tax Trade or business income. Hr block free tax Partnership income or loss. Hr block free tax Separate property income. Hr block free tax Social security benefits. Hr block free tax Other income. Hr block free tax End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Hr block free tax If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Hr block free tax You have only one domicile even if you have more than one home. Hr block free tax Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Hr block free tax The question of your domicile is mainly a matter of your intention as indicated by your actions. Hr block free tax You must be able to show that you intend a given place or state to be your permanent home. Hr block free tax If you move into or out of a community property state during the year, you may or may not have community income. Hr block free tax Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Hr block free tax Amount of time spent. Hr block free tax    The amount of time spent in one place does not always explain the difference between home and domicile. Hr block free tax A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Hr block free tax Your intent is the determining factor in proving where you have your domicile. Hr block free tax    Note. Hr block free tax When this publication refers to where you live, it means your domicile. Hr block free tax Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Hr block free tax Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Hr block free tax You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Hr block free tax Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Hr block free tax The following is a summary of the general rules. Hr block free tax These rules are also shown in Table 1. Hr block free tax Community property. Hr block free tax    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Hr block free tax That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Hr block free tax That cannot be identified as separate property. Hr block free tax Community income. Hr block free tax    Generally, community income is income from: Community property. Hr block free tax Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Hr block free tax Real estate that is treated as community property under the laws of the state where the property is located. Hr block free tax Note Separate property. Hr block free tax    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Hr block free tax Money earned while domiciled in a noncommunity property state. Hr block free tax Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Hr block free tax Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Hr block free tax Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Hr block free tax The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Hr block free tax Separate income. Hr block free tax    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Hr block free tax    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Hr block free tax Table 1. Hr block free tax General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Hr block free tax (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Hr block free tax ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Hr block free tax That cannot be identified as separate property. Hr block free tax Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Hr block free tax Money earned while domiciled in a noncommunity property state. Hr block free tax Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Hr block free tax Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Hr block free tax Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Hr block free tax The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Hr block free tax Community income 1,2,3 is income from: Community property. Hr block free tax Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Hr block free tax Real estate that is treated as community property under the laws of the state where the property is located. Hr block free tax Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Hr block free tax 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Hr block free tax 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Hr block free tax In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Hr block free tax In other states, it is separate income. Hr block free tax 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Hr block free tax See Community Property Laws Disregarded , later. Hr block free tax Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Hr block free tax Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Hr block free tax See Community Property Laws Disregarded, later. Hr block free tax Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Hr block free tax In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Hr block free tax In other states, it is separate income. Hr block free tax Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Hr block free tax Wages, earnings, and profits. Hr block free tax    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Hr block free tax Dividends, interest, and rents. Hr block free tax    Dividends, interest, and rents from community property are community income and must be evenly split. Hr block free tax Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Hr block free tax Example. Hr block free tax If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Hr block free tax You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Hr block free tax Attach your Form 8958 to your Form 1040. Hr block free tax Alimony received. Hr block free tax    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Hr block free tax This is so because the payee spouse is already required to report half of the community income. Hr block free tax See also Alimony paid , later. Hr block free tax Gains and losses. Hr block free tax    Gains and losses are classified as separate or community depending on how the property is held. Hr block free tax For example, a loss on separate property, such as stock held separately, is a separate loss. Hr block free tax On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Hr block free tax See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Hr block free tax See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Hr block free tax Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Hr block free tax    There are several kinds of individual retirement arrangements (IRAs). Hr block free tax They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Hr block free tax IRAs and ESAs by law are deemed to be separate property. Hr block free tax Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Hr block free tax These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Hr block free tax That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Hr block free tax Pensions. Hr block free tax    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Hr block free tax See the example under Civil service retirement , later. Hr block free tax These rules may vary between states. Hr block free tax Check your state law. Hr block free tax Lump-sum distributions. Hr block free tax    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Hr block free tax For the 10-year tax option, you must disregard community property laws. Hr block free tax For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Hr block free tax Civil service retirement. Hr block free tax    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Hr block free tax   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Hr block free tax Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Hr block free tax   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Hr block free tax The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Hr block free tax Example. Hr block free tax Henry Wright retired this year after 30 years of civil service. Hr block free tax He and his wife were domiciled in a community property state during the past 15 years. Hr block free tax Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Hr block free tax If Mr. Hr block free tax Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Hr block free tax Military retirement pay. Hr block free tax    State community property laws apply to military retirement pay. Hr block free tax Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Hr block free tax For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Hr block free tax   Active military pay earned while married and domiciled in a community property state is also community income. Hr block free tax This income is considered to be received half by the member of the Armed Forces and half by the spouse. Hr block free tax Partnership income. Hr block free tax    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Hr block free tax If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Hr block free tax Tax-exempt income. Hr block free tax    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Hr block free tax For example, under certain circumstances, income earned outside the United States is tax exempt. Hr block free tax If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Hr block free tax Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Hr block free tax Income from separate property. Hr block free tax    In some states, income from separate property is separate income. Hr block free tax These states include Arizona, California, Nevada, New Mexico, and Washington. Hr block free tax Other states characterize income from separate property as community income. Hr block free tax These states include Idaho, Louisiana, Texas, and Wisconsin. Hr block free tax Exemptions When you file separate returns, you must claim your own exemption amount for that year. Hr block free tax (See your tax return instructions. Hr block free tax ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Hr block free tax When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Hr block free tax Example. Hr block free tax Ron and Diane White have three dependent children and live in Nevada. Hr block free tax If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Hr block free tax Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Hr block free tax They cannot each claim half of the total exemption amount for their three children. Hr block free tax Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Hr block free tax Business and investment expenses. Hr block free tax    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Hr block free tax Each of you is entitled to deduct one-half of the expenses on your separate returns. Hr block free tax Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Hr block free tax    Other limits may also apply to business and investment expenses. Hr block free tax For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Hr block free tax Alimony paid. Hr block free tax    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Hr block free tax They are deductible as alimony only to the extent they are more than that spouse's part of community income. Hr block free tax Example. Hr block free tax You live in a community property state. Hr block free tax You are separated but the special rules explained later under Spouses living apart all year do not apply. Hr block free tax Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Hr block free tax Your spouse receives no other community income. Hr block free tax Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Hr block free tax On your separate returns, each of you must report $10,000 of the total community income. Hr block free tax In addition, your spouse must report $2,000 as alimony received. Hr block free tax You can deduct $2,000 as alimony paid. Hr block free tax IRA deduction. Hr block free tax    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Hr block free tax The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Hr block free tax Personal expenses. Hr block free tax   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Hr block free tax If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Hr block free tax Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Hr block free tax Child tax credit. Hr block free tax    You may be entitled to a child tax credit for each of your qualifying children. Hr block free tax You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Hr block free tax See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Hr block free tax Limit on credit. Hr block free tax    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Hr block free tax The amount at which the limitation (phaseout) begins depends on your filing status. Hr block free tax Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Hr block free tax See your tax return instructions for more information. Hr block free tax Self-employment tax. Hr block free tax    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Hr block free tax The following rules only apply to persons married for federal tax purposes. Hr block free tax Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Hr block free tax Sole proprietorship. Hr block free tax    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Hr block free tax Partnerships. Hr block free tax    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Hr block free tax If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Hr block free tax Federal income tax withheld. Hr block free tax    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Hr block free tax If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Hr block free tax Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Hr block free tax Estimated tax payments. Hr block free tax    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Hr block free tax These rules are explained in Publication 505. Hr block free tax   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Hr block free tax   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Hr block free tax   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Hr block free tax   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Hr block free tax   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Hr block free tax Earned income credit. Hr block free tax    You may be entitled to an earned income credit (EIC). Hr block free tax You cannot claim this credit if your filing status is married filing separately. Hr block free tax   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Hr block free tax That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Hr block free tax Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Hr block free tax The same rule applies to registered domestic partners. Hr block free tax    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Hr block free tax Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Hr block free tax   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Hr block free tax Overpayments. Hr block free tax    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Hr block free tax If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Hr block free tax If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Hr block free tax The portion allocated to the other spouse can be refunded. Hr block free tax Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Hr block free tax These rules do not apply to registered domestic partners. Hr block free tax Certain community income not treated as community income by one spouse. Hr block free tax    Community property laws may not apply to an item of community income that you received but did not treat as community income. Hr block free tax You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Hr block free tax Relief from liability arising from community property law. Hr block free tax    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Hr block free tax You did not file a joint return for the tax year. Hr block free tax You did not include an item of community income in gross income. Hr block free tax The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Hr block free tax Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Hr block free tax Your spouse's (or former spouse's) distributive share of partnership income. Hr block free tax Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Hr block free tax Use the appropriate community property law to determine what is separate property. Hr block free tax Any other income that belongs to your spouse (or former spouse) under community property law. Hr block free tax You establish that you did not know of, and had no reason to know of, that community income. Hr block free tax Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Hr block free tax Requesting relief. Hr block free tax    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Hr block free tax Equitable relief. Hr block free tax    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Hr block free tax To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Hr block free tax Also see Publication 971. Hr block free tax Spousal agreements. Hr block free tax    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Hr block free tax Check your state law to determine how it affects you. Hr block free tax Nonresident alien spouse. Hr block free tax    If you are a U. Hr block free tax S. Hr block free tax citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Hr block free tax S. Hr block free tax resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Hr block free tax You must file a joint return for the year you make the choice. Hr block free tax You can file separate returns in later years. Hr block free tax For details on making this choice, see Publication 519, U. Hr block free tax S. Hr block free tax Tax Guide for Aliens. Hr block free tax   If you are a U. Hr block free tax S. Hr block free tax citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Hr block free tax S. Hr block free tax resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Hr block free tax However, you do not have to meet the four conditions discussed there. Hr block free tax Spouses living apart all year. Hr block free tax    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Hr block free tax You must meet all the following conditions for these special rules to apply. Hr block free tax You and your spouse lived apart all year. Hr block free tax You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Hr block free tax You and/or your spouse had earned income for the calendar year that is community income. Hr block free tax You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Hr block free tax Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Hr block free tax If all these conditions are met, you and your spouse must report your community income as discussed next. Hr block free tax See also Certain community income not treated as community income by one spouse , earlier. Hr block free tax Earned income. Hr block free tax    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Hr block free tax Earned income is wages, salaries, professional fees, and other pay for personal services. Hr block free tax   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Hr block free tax Trade or business income. Hr block free tax    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Hr block free tax Partnership income or loss. Hr block free tax    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Hr block free tax Separate property income. Hr block free tax    Treat income from the separate property of one spouse as the income of that spouse. Hr block free tax Social security benefits. Hr block free tax    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Hr block free tax Other income. Hr block free tax    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Hr block free tax Example. Hr block free tax George and Sharon were married throughout the year but did not live together at any time during the year. Hr block free tax Both domiciles were in a community property state. Hr block free tax They did not file a joint return or transfer any of their earned income between themselves. Hr block free tax During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Hr block free tax (Some states treat income from separate property as separate income—check your state law. Hr block free tax ) Sharon did not take part in George's consulting business. Hr block free tax Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Hr block free tax But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Hr block free tax They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Hr block free tax George reports $26,500 and Sharon reports $34,500. Hr block free tax Other separated spouses. Hr block free tax    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Hr block free tax In some states, income earned after separation but before a decree of divorce continues to be community income. Hr block free tax In other states, it is separate income. Hr block free tax End of the Community The marital community may end in several ways. Hr block free tax When the marital community ends, the community assets (money and property) are divided between the spouses. Hr block free tax Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Hr block free tax Death of spouse. Hr block free tax    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Hr block free tax For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Hr block free tax Example. Hr block free tax Bob and Ann owned community property that had a basis of $80,000. Hr block free tax When Bob died, his and Ann's community property had an FMV of $100,000. Hr block free tax One-half of the FMV of their community interest was includible in Bob's estate. Hr block free tax The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Hr block free tax The basis of the other half to Bob's heirs is also $50,000. Hr block free tax   For more information about the basis of assets, see Publication 551, Basis of Assets. Hr block free tax    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Hr block free tax See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Hr block free tax Divorce or separation. Hr block free tax    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Hr block free tax For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Hr block free tax For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Hr block free tax   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Hr block free tax However, see Spouses living apart all year , earlier. Hr block free tax Any income received after the community ends is separate income. Hr block free tax This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Hr block free tax   An absolute decree of divorce or annulment ends the marital community in all community property states. Hr block free tax A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Hr block free tax ” However, you should check your state law for exceptions. Hr block free tax   A decree of legal separation or of separate maintenance may or may not end the marital community. Hr block free tax The court issuing the decree may terminate the marital community and divide the property between the spouses. Hr block free tax   A separation agreement may divide the community property between you and your spouse. Hr block free tax It may provide that this property, along with future earnings and property acquired, will be separate property. Hr block free tax This agreement may end the community. Hr block free tax   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Hr block free tax Check your state law. Hr block free tax   If you are a registered domestic partner, you should check your state law to determine when the community ends. Hr block free tax Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Hr block free tax Those spouses must report their community income as explained in that discussion. Hr block free tax Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Hr block free tax But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Hr block free tax This discussion concerning joint versus separate returns does not apply to registered domestic partners. Hr block free tax The following rules apply if your filing status is married filing separately. Hr block free tax You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Hr block free tax You cannot take the credit for child and dependent care expenses in most instances. Hr block free tax You cannot take the earned income credit. Hr block free tax You cannot exclude any interest income from qualified U. Hr block free tax S. Hr block free tax savings bonds that you used for higher education expenses. Hr block free tax You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Hr block free tax You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Hr block free tax You cannot deduct interest paid on a qualified student loan. Hr block free tax You cannot take the education credits. Hr block free tax You may have a smaller child tax credit than you would on a joint return. Hr block free tax You cannot take the exclusion or credit for adoption expenses in most instances. Hr block free tax Figure your tax both on a joint return and on separate returns under the community property laws of your state. Hr block free tax You can then compare the tax figured under both methods and use the one that results in less tax. Hr block free tax Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Hr block free tax Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Hr block free tax On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Hr block free tax ). Hr block free tax The same reporting rule applies to registered domestic partners. Hr block free tax For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Hr block free tax Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Hr block free tax Form 8958 is used for married spouses in community property states who choose to file married filing separately. Hr block free tax Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Hr block free tax A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Hr block free tax Extension of time to file. Hr block free tax    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Hr block free tax If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Hr block free tax How To Get Tax Help 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. Hr block free tax Free help with your tax return. Hr block free tax    You can get free help preparing your return nationwide from IRS-certified volunteers. Hr block free tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Hr block free tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block free tax 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. Hr block free tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Hr block free tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Hr block free tax gov, download the IRS2Go app, or call 1-800-906-9887. Hr block free tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hr block free tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Hr block free tax aarp. Hr block free tax org/money/taxaide or call 1-888-227-7669. Hr block free tax For more information on these programs, go to IRS. Hr block free tax gov and enter “VITA” in the search box. Hr block free tax Internet. Hr block free tax    IRS. Hr block free tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Hr block free tax Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block free tax 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. Hr block free tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Hr block free tax gov or download the IRS2Go app and select the Refund Status option. Hr block free tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block free tax 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. Hr block free tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block free tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block free tax Use the Interactive Tax Assistant (ITA) to research your tax questions. Hr block free tax No need to wait on the phone or stand in line. Hr block free tax 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. Hr block free tax When you reach the response screen, you can print the entire interview and the final response for your records. Hr block free tax New subject areas are added on a regular basis. Hr block free tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Hr block free tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Hr block free tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Hr block free tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Hr block free tax 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. Hr block free tax 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. Hr block free tax You can also ask the IRS to mail a return or an account transcript to you. Hr block free tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Hr block free tax gov or by calling 1-800-908-9946. Hr block free tax Tax return and tax account transcripts are generally available for the current year and the past three years. Hr block free tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Hr block free tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Hr block free tax 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. Hr block free tax Check the status of your amended return using Where's My Amended Return? Go to IRS. Hr block free tax gov and enter Where's My Amended Return? in the search box. Hr block free tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block free tax It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block free tax Make a payment using one of several safe and convenient electronic payment options available on IRS. Hr block free tax gov. Hr block free tax Select the Payment tab on the front page of IRS. Hr block free tax gov for more information. Hr block free tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Hr block free tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Hr block free tax gov. Hr block free tax 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. Hr block free tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Hr block free tax gov. Hr block free tax Request an Electronic Filing PIN by going to IRS. Hr block free tax gov and entering Electronic Filing PIN in the search box. Hr block free tax Download forms, instructions and publications, including accessible versions for people with disabilities. Hr block free tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Hr block free tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Hr block free tax An employee can answer questions about your tax account or help you set up a payment plan. Hr block free tax Before you visit, check the Office Locator on IRS. Hr block free tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Hr block free tax If you have a special need, such as a disability, you can request an appointment. Hr block free tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Hr block free tax Apply for an Employer Identification Number (EIN). Hr block free tax Go to IRS. Hr block free tax gov and enter Apply for an EIN in the search box. Hr block free tax Read the Internal Revenue Code, regulations, or other official guidance. Hr block free tax Read Internal Revenue Bulletins. Hr block free tax Sign up to receive local and national tax news and more by email. Hr block free tax Just click on “subscriptions” above the search box on IRS. Hr block free tax gov and choose from a variety of options. Hr block free tax    Phone. Hr block free tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Hr block free tax Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block free tax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Hr block free tax gov, or download the IRS2Go app. Hr block free tax 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. Hr block free tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block free tax Most VITA and TCE sites offer free electronic filing. Hr block free tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Hr block free tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Hr block free tax 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. Hr block free tax 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. Hr block free tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block free tax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block free tax 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. Hr block free tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block free tax Note, the above information is for our automated hotline. Hr block free tax 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. Hr block free tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Hr block free tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block free tax It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block free tax 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). Hr block free tax You should receive your order within 10 business days. Hr block free tax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Hr block free tax 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. Hr block free tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Hr block free tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Hr block free tax These individuals can also contact the IRS through relay services such as the Federal Relay Service. Hr block free tax    Walk-in. Hr block free tax You can find a selection of forms, publications and services — in-person. Hr block free tax Products. Hr block free tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hr block free tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Hr block free tax Services. Hr block free tax You can walk in to your local TAC for face-to-face tax help. Hr block free tax An employee can answer questions about your tax account or help you set up a payment plan. Hr block free tax Before visiting, use the Office Locator tool on IRS. Hr block free tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Hr block free tax    Mail. Hr block free tax You can send your order for forms, instructions, and publications to the address below. Hr block free tax You should receive a response within 10 business days after your request is received. Hr block free tax Internal Revenue Service 1201 N. Hr block free tax Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Hr block free tax The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hr block free tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Hr block free tax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Hr block free tax 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. Hr block free tax You face (or your business is facing) an immediate threat of adverse action. Hr block free tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Hr block free tax   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. Hr block free tax Here's why we can help: TAS is an independent organization within the IRS. Hr block free tax Our advocates know how to work with the IRS. Hr block free tax Our services are free and tailored to meet your needs. Hr block free tax We have offices in every state, the District of Columbia, and Puerto Rico. Hr block free tax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Hr block free tax irs. Hr block free tax gov/advocate, or call us toll-free at 1-877-777-4778. Hr block free tax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Hr block free tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Hr block free tax irs. Hr block free tax gov/sams. Hr block free tax 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. Hr block free tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Hr block free tax Visit www. Hr block free tax irs. Hr block free tax gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Hr block free tax Prev  Up  Next   Home   More Online Publications