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Hrblock 1040x Publication 505 - Additional Material Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Oregon Department of Justice

Website: Oregon Department of Justice

Address: Oregon Department of Justice
Financial Fraud/Consumer Protection Section
1162 Court St., NE
Salem, OR 97301-4096

Phone Number: 503-378-4320 (Salem) 503-229-5576 (Portland)

Toll-free: 1-877-877-9392 (OR)

TTY: 1-800-735-2900

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710 (OR)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Division

Website: Insurance Division

Address: Insurance Division
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-947-7984

Toll-free: 1-888-877-4894 (OR)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710

TTY: 503-378-4100

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Consumer Services Division
550 Capitol St., NE, Suite 215
PO Box 2148
Salem, OR 97308-2148

Toll-free: 1-800-522-2404

TTY: 1-800-648-3458 (OR)

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The Hrblock 1040x

Hrblock 1040x IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Hrblock 1040x   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Hrblock 1040x 25% of an eligible employee's compensation. Hrblock 1040x $40,000 (subject to cost-of-living adjustments after 2002). Hrblock 1040x Deduction limit. Hrblock 1040x   For years beginning after 2001, the following changes apply to the SEP deduction limit. Hrblock 1040x Elective deferrals (SARSEPs). Hrblock 1040x   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Hrblock 1040x Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Hrblock 1040x Definition of compensation. Hrblock 1040x    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Hrblock 1040x More information. Hrblock 1040x   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Hrblock 1040x 403(b) Plans Figuring catch-up contributions. Hrblock 1040x   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Hrblock 1040x Qualified retirement plans. Hrblock 1040x 403(b) plans. Hrblock 1040x Simplified employee pensions (SEP). Hrblock 1040x SIMPLE plans. Hrblock 1040x   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Hrblock 1040x For 2002, the limit is $1,000. Hrblock 1040x Rollovers to and from 403(b) plans. Hrblock 1040x   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Hrblock 1040x This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Hrblock 1040x Years of service for church employees and ministers. Hrblock 1040x   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Hrblock 1040x Prior law required church employees and ministers to figure years of service separately for each employer. Hrblock 1040x   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Hrblock 1040x Foreign missionaries. Hrblock 1040x   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Hrblock 1040x More information. Hrblock 1040x   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Hrblock 1040x Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Hrblock 1040x For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Hrblock 1040x The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Hrblock 1040x More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Hrblock 1040x Prev  Up  Next   Home   More Online Publications