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State Tax Forms 2014

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State Tax Forms 2014

State tax forms 2014 Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State tax forms 2014 Tax questions. State tax forms 2014 Useful Items - You may want to see: What's New Who must file. State tax forms 2014   In some cases, the amount of income you can receive before you must file a tax return has increased. State tax forms 2014 Table 1 shows the filing requirements for most taxpayers. State tax forms 2014 Exemption amount. State tax forms 2014  The amount you can deduct for each exemption has increased. State tax forms 2014 It was $3,800 for 2012. State tax forms 2014 It is $3,900 for 2013. State tax forms 2014 Exemption phaseout. State tax forms 2014  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. State tax forms 2014 For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. State tax forms 2014 See Phaseout of Exemptions , later. State tax forms 2014 Standard deduction increased. State tax forms 2014   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. State tax forms 2014 The amount depends on your filing status. State tax forms 2014 You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. State tax forms 2014 Same-sex marriages. State tax forms 2014 . State tax forms 2014  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. State tax forms 2014 See Same-sex marriage under Marital Status, later. State tax forms 2014 If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. State tax forms 2014 For details on filing amended returns, see Joint Return After Separate Returns . State tax forms 2014 Reminders Future developments. State tax forms 2014  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. State tax forms 2014 irs. State tax forms 2014 gov/pub501. State tax forms 2014 Taxpayer identification number for aliens. State tax forms 2014   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). State tax forms 2014 Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. State tax forms 2014 See Form W-7, Application for IRS Individual Taxpayer Identification Number. State tax forms 2014 Also, see Social Security Numbers for Dependents , later. State tax forms 2014 Photographs of missing children. State tax forms 2014   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax forms 2014 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax forms 2014 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax forms 2014 Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. State tax forms 2014 It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. State tax forms 2014 Who Must File explains who must file an income tax return. State tax forms 2014 If you have little or no gross income, reading this section will help you decide if you have to file a return. State tax forms 2014 Who Should File helps you decide if you should file a return, even if you are not required to do so. State tax forms 2014 Filing Status helps you determine which filing status to use. State tax forms 2014 Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. State tax forms 2014 It also helps determine your standard deduction and tax rate. State tax forms 2014 Exemptions, which reduce your taxable income, are discussed in Exemptions . State tax forms 2014 Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. State tax forms 2014 Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. State tax forms 2014 Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. State tax forms 2014 Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. State tax forms 2014 This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. State tax forms 2014 In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. State tax forms 2014 How To Get Tax Help explains how to get tax help from the IRS. State tax forms 2014 This publication is for U. State tax forms 2014 S. State tax forms 2014 citizens and resident aliens only. State tax forms 2014 If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. State tax forms 2014 S. State tax forms 2014 citizens. State tax forms 2014 The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. State tax forms 2014 S. State tax forms 2014 Tax Guide for Aliens. State tax forms 2014 Nonresident aliens. State tax forms 2014    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. State tax forms 2014 S. State tax forms 2014 citizens. State tax forms 2014 See Publication 519. State tax forms 2014 Comments and suggestions. State tax forms 2014    We welcome your comments about this publication and your suggestions for future editions. State tax forms 2014   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax forms 2014 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax forms 2014 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax forms 2014   You can send your comments from www. State tax forms 2014 irs. State tax forms 2014 gov/formspubs. State tax forms 2014 Click on “More Information” and then on “Comment on Tax Forms and Publications. State tax forms 2014 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax forms 2014 Ordering forms and publications. State tax forms 2014    Visit www. State tax forms 2014 irs. State tax forms 2014 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax forms 2014 Internal Revenue Service 1201 N. State tax forms 2014 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax forms 2014    If you have a tax question, check the information available on IRS. State tax forms 2014 gov or call 1-800-829-1040. State tax forms 2014 We cannot answer tax questions sent to either of the above addresses. State tax forms 2014 Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. State tax forms 2014 S. State tax forms 2014 Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in South Carolina

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Charleston 1 Poston Rd. 
Charleston, SC 29407

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

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

 

    Services Provided

(843) 566-0209 
Columbia  1835 Assembly St.
Columbia, SC 29201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

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

 

    Services Provided

(803) 765-5544 
Florence  401 W. Evans St.
Florence, SC 29501 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

     Services Provided

(843) 664-8889 
Greenville  440 Roper Mountain Rd.
Greenville, SC 29615 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

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

 

    Services Provided

(864) 286-7095 
Myrtle Beach  601 19th Ave. N.
Myrtle Beach, SC 29577 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon-1:00 p.m.)

 

     Services Provided

(843) 626-2700 

* Note: The phone numbers listed in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (803)253-3029 in Columbia or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1835 Assembly St. MDP 16
Columbia, SC 29201

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The State Tax Forms 2014

State tax forms 2014 3. State tax forms 2014   Abandonments Table of Contents You abandon property when you voluntarily and permanently give up possession and use of the property with the intention of ending your ownership but without passing it on to anyone else. State tax forms 2014 Whether an abandonment has occurred is determined in light of all the facts and circumstances. State tax forms 2014 You must both show an intention to abandon the property and affirmatively act to abandon the property. State tax forms 2014 A voluntary conveyance of the property in lieu of foreclosure is not an abandonment and is treated as the exchange of property to satisfy a debt. State tax forms 2014 For more information, see Sales and Exchanges in Publication 544. State tax forms 2014 The tax consequences of abandonment of property that secures a debt depend on whether you were personally liable for the debt (recourse debt) or were not personally liable for the debt (nonrecourse debt). State tax forms 2014 See Publication 544 if you abandoned property that did not secure debt. State tax forms 2014 This publication only discusses the tax consequences of abandoning property that secured a debt. State tax forms 2014 Abandonment of property securing recourse debt. State tax forms 2014    In most cases, if you abandon property that secures debt for which you are personally liable (recourse debt), you do not have gain or loss until the later foreclosure is completed. State tax forms 2014 For details on figuring gain or loss on the foreclosure, see chapter 2. State tax forms 2014 Example 1—abandonment of personal-use property securing recourse debt. State tax forms 2014 In 2009, Anne purchased a home for $200,000. State tax forms 2014 She borrowed the entire purchase price, for which she was personally liable, and gave the bank a mortgage on the home. State tax forms 2014 In 2013, Anne lost her job and was unable to continue making her mortgage loan payments. State tax forms 2014 Because her mortgage loan balance was $185,000 and the FMV of her home was only $150,000, Anne decided to abandon her home by permanently moving out on August 1, 2013. State tax forms 2014 Because Anne was personally liable for the debt and the bank did not complete a foreclosure of the property in 2013, Anne has neither gain nor loss in tax year 2013 from abandoning the home. State tax forms 2014 If the bank sells the house at a foreclosure sale in 2014, Anne will have to figure her gain or nondeductible loss for tax year 2014 as discussed earlier in chapter 2. State tax forms 2014 Example 2—abandonment of business or investment property securing recourse debt. State tax forms 2014 In 2009, Sue purchased business property for $200,000. State tax forms 2014 She borrowed the entire purchase price, for which she was personally liable, and gave the lender a security interest in the property. State tax forms 2014 In 2013, Sue was unable to continue making her loan payments. State tax forms 2014 Because her loan balance was $185,000 and the FMV of the property was only $150,000, Sue abandoned the property on August 1, 2013. State tax forms 2014 Because Sue was personally liable for the debt and the lender did not complete a foreclosure of the property in 2013, Sue has neither gain nor loss in tax year 2013 from abandoning the property. State tax forms 2014 If the lender sells the property at a foreclosure sale in 2014, Sue will have to figure her gain or deductible loss for tax year 2014 as discussed earlier in chapter 2. State tax forms 2014 Abandonment of property securing nonrecourse debt. State tax forms 2014    If you abandon property that secures debt for which you are not personally liable (nonrecourse debt), the abandonment is treated as a sale or exchange. State tax forms 2014   The amount you realize on the abandonment of property that secured nonrecourse debt is the amount of the nonrecourse debt. State tax forms 2014 If the amount you realize is more than your adjusted basis, then you have a gain. State tax forms 2014 If your adjusted basis is more than the amount you realize, then you have a loss. State tax forms 2014 For more information on how to figure gain and loss, see Gain or Loss from Sales or Exchanges in Publication 544. State tax forms 2014   Loss from abandonment of business or investment property is deductible as a loss. State tax forms 2014 The character of the loss depends on the character of the property. State tax forms 2014 The amount of deductible capital loss may be limited. State tax forms 2014 For more information, see Treatment of Capital Losses in Publication 544. State tax forms 2014 You cannot deduct any loss from abandonment of your home or other property held for personal use. State tax forms 2014 Example 1—abandonment of personal-use property securing nonrecourse debt. State tax forms 2014 In 2009, Timothy purchased a home for $200,000. State tax forms 2014 He borrowed the entire purchase price, for which he was not personally liable, and gave the bank a mortgage on the home. State tax forms 2014 In 2013, Timothy lost his job and was unable to continue making his mortgage loan payments. State tax forms 2014 Because his mortgage loan balance was $185,000 and the FMV of his home was only $150,000, Timothy decided to abandon his home by permanently moving out on August 1, 2013. State tax forms 2014 Because Timothy was not personally liable for the debt, the abandonment is treated as a sale or exchange of the home in tax year 2013. State tax forms 2014 Timothy's amount realized is $185,000 and his adjusted basis in the home is $200,000. State tax forms 2014 Timothy has a $15,000 nondeductible loss in tax year 2013. State tax forms 2014 (Had Timothy’s adjusted basis been less than the amount realized, Timothy would have had a gain that he would have to include in gross income. State tax forms 2014 ) The bank sells the house at a foreclosure sale in 2014. State tax forms 2014 Timothy has neither gain nor loss from the foreclosure sale. State tax forms 2014 Because he was not personally liable for the debt, he also has no cancellation of debt income. State tax forms 2014 Example 2—abandonment of business or investment property securing nonrecourse debt. State tax forms 2014 In 2009, Robert purchased business property for $200,000. State tax forms 2014 He borrowed the entire purchase price, for which he was not personally liable, and gave the lender a security interest in the property. State tax forms 2014 In 2013, Robert was unable to continue making his loan payments. State tax forms 2014 Because his loan balance was $185,000 and the FMV of the property was only $150,000, Robert decided to abandon the property on August 1, 2013. State tax forms 2014 Because Robert was not personally liable for the debt, the abandonment is treated as a sale or exchange of the property in tax year 2013. State tax forms 2014 Robert's amount realized is $185,000 and his adjusted basis in the property is $180,000 (as a result of $20,000 of depreciation deductions on the property). State tax forms 2014 Robert has a $5,000 gain in tax year 2013. State tax forms 2014 (Had Robert’s adjusted basis been greater than the amount realized, he would have had a deductible loss. State tax forms 2014 ) The lender sells the property at a foreclosure sale in 2014. State tax forms 2014 Robert has neither gain nor loss from the foreclosure sale. State tax forms 2014 Because he was not personally liable for the debt, he also has no cancellation of debt income. State tax forms 2014 Canceled debt. State tax forms 2014    If the abandoned property secures a debt for which you are personally liable and the debt is canceled, you will realize ordinary income equal to the canceled debt. State tax forms 2014 This income is separate from any amount realized from abandonment of the property. State tax forms 2014 You must report this income on your return unless one of the exceptions or exclusions described in chapter 1 applies. State tax forms 2014 See chapter 1 for more details. State tax forms 2014 Forms 1099-A and 1099-C. State tax forms 2014    In most cases, if you abandon real property (such as a home), intangible property, or tangible personal property held (wholly or partly) for use in a trade or business or for investment, that secures a loan and the lender knows the property has been abandoned, the lender should send you Form 1099-A showing information you need to figure your gain or loss from the abandonment. State tax forms 2014 Also, if your debt is canceled and the lender must file Form 1099-C, the lender can include the information about the abandonment on that form instead of on Form 1099-A. State tax forms 2014 The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. State tax forms 2014 For abandonments of property and debt cancellations occurring in 2013, these forms should be sent to you by January 31, 2014. State tax forms 2014 Prev  Up  Next   Home   More Online Publications