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Irs Govefile

Irs govefile Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Irs govefile Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Irs govefile Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Irs govefile Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Irs govefile Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Irs govefile Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Irs govefile C Campaign contributions, Lobbying and political activities. Irs govefile , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. Irs govefile Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. Irs govefile Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. Irs govefile D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Irs govefile Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Irs govefile Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Irs govefile Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Irs govefile Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Irs govefile Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Irs govefile Educator Expenses, Eligible educator. Irs govefile Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Irs govefile Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Irs govefile Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Irs govefile , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Irs govefile Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Irs govefile F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Irs govefile Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Irs govefile Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Irs govefile Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Irs govefile , Depreciation. Irs govefile , Computer used in a home office. Irs govefile Free tax services, Free help with your tax return. Irs govefile Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Irs govefile State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Irs govefile Expenses, Home Office Principal place of business, Principal place of business. Irs govefile Travel and transportation expenses, Home office. Irs govefile I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Irs govefile K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Irs govefile Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Irs govefile , Lobbying Expenses, Exceptions. Irs govefile Local transportation, Local transportation expenses. Irs govefile Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Irs govefile Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Irs govefile P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Irs govefile , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Irs govefile Prosecution travel expenses, Federal crime investigation and prosecution. Irs govefile Protective clothing, Protective clothing. Irs govefile Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Irs govefile Computer used in a home office, Computer used in a home office. Irs govefile Depreciation, Depreciation. Irs govefile Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Irs govefile Impairment-related work expenses, Impairment-related work expenses. Irs govefile Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Irs govefile Research expenses, Research Expenses of a College Professor Résumé, Résumé. Irs govefile Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Irs govefile , Additional information. Irs govefile Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Irs govefile Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Irs govefile Education, Travel as education. Irs govefile Indefinite work assignments, Indefinite work assignment. Irs govefile Job search, Travel and transportation expenses. Irs govefile Local transportation, Local transportation expenses. Irs govefile Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Irs govefile Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Irs govefile Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Irs govefile W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
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The Irs Govefile

Irs govefile Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Irs govefile Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Irs govefile However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Irs govefile The new provisions are in the Supplement to Publication 463, which is reprinted below. Irs govefile Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Irs govefile After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Irs govefile Certain provisions of this new law may reduce your taxes for 2001. Irs govefile The new law contains the following provisions. Irs govefile A new depreciation deduction, the special depreciation allowance. Irs govefile An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Irs govefile If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Irs govefile See Amended Return, later. Irs govefile Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Irs govefile However, there is a limit on the depreciation deduction you can take for your car each year. Irs govefile See Depreciation Limit later. Irs govefile Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Irs govefile This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Irs govefile You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Irs govefile See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Irs govefile You can claim the special depreciation allowance only for the year the qualified property is placed in service. Irs govefile Qualified property. Irs govefile   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Irs govefile You bought it new. Irs govefile You bought it after September 10, 2001. Irs govefile (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Irs govefile ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Irs govefile Example. Irs govefile Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Irs govefile Bob's car is qualified property. Irs govefile Bob chooses not to take a section 179 deduction for the car. Irs govefile He does claim the new special depreciation allowance. Irs govefile Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Irs govefile 75). Irs govefile He then figures the special depreciation allowance of $4,500 ($15,000 × . Irs govefile 30). Irs govefile The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Irs govefile 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Irs govefile However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Irs govefile 75), as discussed next. Irs govefile Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Irs govefile The limit is increased to $23,080 if the car is an electric car. Irs govefile The section 179 deduction is treated as depreciation for purposes of this limit. Irs govefile If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Irs govefile For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Irs govefile Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Irs govefile S. Irs govefile Individual Income Tax Return, by April 15, 2003. Irs govefile At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Irs govefile ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Irs govefile If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Irs govefile Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Irs govefile For details, see Revenue Procedure 2002–33. Irs govefile (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Irs govefile ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Irs govefile Example. Irs govefile The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Irs govefile 75 x . Irs govefile 20) depreciation deduction for his new car using MACRS. Irs govefile Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Irs govefile Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Irs govefile Bob's new filled-in Form 2106 is shown later. Irs govefile Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Irs govefile As a general rule, you must make this election by the due date (including extensions) of your return. Irs govefile You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Irs govefile To get this extension, you must have filed your original return by the due date (including extensions). Irs govefile At the top of the statement, print “Filed pursuant to section 301. Irs govefile 9100–2. Irs govefile ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Irs govefile Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Irs govefile Deemed election for return filed before June 1, 2002. Irs govefile   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Irs govefile You filed your 2001 return before June 1, 2002. Irs govefile You claimed depreciation on your return but did not claim the special depreciation allowance. Irs govefile You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Irs govefile Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications