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State tax help 24. State tax help   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. State tax help Household items. State tax help Deduction more than $500. State tax help Form 1098-C. State tax help Filing deadline approaching and still no Form 1098-C. State tax help Exception 1—vehicle used or improved by organization. State tax help Exception 2—vehicle given or sold to needy individual. State tax help Deduction $500 or less. State tax help Right to use property. State tax help Tangible personal property. State tax help Future interest. State tax help Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. State tax help Text message. State tax help Credit card. State tax help Pay-by-phone account. State tax help Stock certificate. State tax help Promissory note. State tax help Option. State tax help Borrowed funds. State tax help Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. State tax help It discusses the following topics. State tax help The types of organizations to which you can make deductible charitable contributions. State tax help The types of contributions you can deduct. State tax help How much you can deduct. State tax help What records you must keep. State tax help How to report your charitable contributions. State tax help A charitable contribution is a donation or gift to, or for the use of, a qualified organization. State tax help It is voluntary and is made without getting, or expecting to get, anything of equal value. State tax help Form 1040 required. State tax help    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. State tax help The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. State tax help The limits are explained in detail in Publication 526. State tax help Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. State tax help Most organizations other than churches and governments must apply to the IRS to become a qualified organization. State tax help How to check whether an organization can receive deductible charitable contributions. State tax help   You can ask any organization whether it is a qualified organization, and most will be able to tell you. State tax help Or go to IRS. State tax help gov. State tax help Click on “Tools” and then on “Exempt Organizations Select Check” (www. State tax help irs. State tax help gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). State tax help This online tool will enable you to search for qualified organizations. State tax help You can also call the IRS to find out if an organization is qualified. State tax help Call 1-877-829-5500. State tax help People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. State tax help Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. State tax help gsa. State tax help gov/fedrelay. State tax help Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. State tax help A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). State tax help It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. State tax help Certain organizations that foster national or international amateur sports competition also qualify. State tax help War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). State tax help Domestic fraternal societies, orders, and associations operating under the lodge system. State tax help (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. State tax help ) Certain nonprofit cemetery companies or corporations. State tax help (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. State tax help ) The United States or any state, the District of Columbia, a U. State tax help S. State tax help possession (including Puerto Rico), a political subdivision of a state or U. State tax help S. State tax help possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. State tax help (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. State tax help ) Examples. State tax help    The following list gives some examples of qualified organizations. State tax help Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. State tax help Most nonprofit charitable organizations such as the American Red Cross and the United Way. State tax help Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. State tax help This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. State tax help However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . State tax help Nonprofit hospitals and medical research organizations. State tax help Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. State tax help Nonprofit volunteer fire companies. State tax help Nonprofit organizations that develop and maintain public parks and recreation facilities. State tax help Civil defense organizations. State tax help Certain foreign charitable organizations. State tax help   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. State tax help Generally, you must have income from sources in that country. State tax help For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. State tax help If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. State tax help Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. State tax help A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. State tax help The contributions must be made to a qualified organization and not set aside for use by a specific person. State tax help If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. State tax help See Contributions of Property , later in this chapter. State tax help Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. State tax help See Limits on Deductions , later. State tax help In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. State tax help See chapter 29. State tax help Table 24-1 gives examples of contributions you can and cannot deduct. State tax help Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. State tax help Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. State tax help If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. State tax help For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. State tax help Example 1. State tax help You pay $65 for a ticket to a dinner-dance at a church. State tax help Your entire $65 payment goes to the church. State tax help The ticket to the dinner-dance has a fair market value of $25. State tax help When you buy your ticket, you know that its value is less than your payment. State tax help To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). State tax help You can deduct $40 as a contribution to the church. State tax help Example 2. State tax help At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. State tax help The amount you pay is no more than the fair rental value. State tax help You have not made a deductible charitable contribution. State tax help Athletic events. State tax help   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. State tax help   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. State tax help Subtract the price of the tickets from your payment. State tax help You can deduct 80% of the remaining amount as a charitable contribution. State tax help Example 1. State tax help You pay $300 a year for membership in a university's athletic scholarship program. State tax help The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. State tax help You can deduct $240 (80% of $300) as a charitable contribution. State tax help Table 24-1. State tax help Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. State tax help See the rest of this chapter for more information and additional rules and limits that may apply. State tax help Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions Money or property you give to:  Churches, synagogues, temples, mosques, and other religious organizations Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. State tax help War veterans groups   Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Money or property you give to:  Civic leagues, social and sports clubs, labor unions, and chambers of commerce Foreign organizations (except certain Canadian, Israeli, and Mexican charities) Groups that are run for personal profit Groups whose purpose is to lobby for law changes Homeowners' associations Individuals Political groups or candidates for public office   Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank    Example 2. State tax help The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. State tax help You must subtract the usual price of a ticket ($120) from your $300 payment. State tax help The result is $180. State tax help Your deductible charitable contribution is $144 (80% of $180). State tax help Charity benefit events. State tax help   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. State tax help   If there is an established charge for the event, that charge is the value of your benefit. State tax help If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. State tax help Whether you use the tickets or other privileges has no effect on the amount you can deduct. State tax help However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. State tax help    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. State tax help If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. State tax help Example. State tax help You pay $40 to see a special showing of a movie for the benefit of a qualified organization. State tax help Printed on the ticket is “Contribution—$40. State tax help ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). State tax help Membership fees or dues. State tax help    You may be able to deduct membership fees or dues you pay to a qualified organization. State tax help However, you can deduct only the amount that is more than the value of the benefits you receive. State tax help    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. State tax help They are not qualified organizations. State tax help Certain membership benefits can be disregarded. State tax help   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. State tax help Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. State tax help Admission, while you are a member, to events open only to members of the organization, if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. State tax help 20. State tax help Token items. State tax help   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. State tax help You receive only a small item or other benefit of token value. State tax help The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. State tax help Written statement. State tax help   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. State tax help The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. State tax help It must also give you a good faith estimate of the value of those goods or services. State tax help   The organization can give you the statement either when it solicits or when it receives the payment from you. State tax help Exception. State tax help   An organization will not have to give you this statement if one of the following is true. State tax help The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. State tax help You receive only items whose value is not substantial as described under Token items , earlier. State tax help You receive only membership benefits that can be disregarded, as described earlier. State tax help Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. State tax help You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. State tax help You can deduct up to $50 a month for each full calendar month the student lives with you. State tax help Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. State tax help For additional information, see Expenses Paid for Student Living With You in Publication 526. State tax help Mutual exchange program. State tax help   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. State tax help Table 24-2. State tax help Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. State tax help All of the rules explained in this chapter also apply. State tax help See, in particular, Out-of-Pocket Expenses in Giving Services . State tax help Question Answer I volunteer 6 hours a week in the office of a qualified organization. State tax help The receptionist is paid $10 an hour for the same work. State tax help Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. State tax help The office is 30 miles from my home. State tax help Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. State tax help If you don't want to figure your actual costs, you can deduct 14 cents for each mile. State tax help I volunteer as a Red Cross nurse's aide at a hospital. State tax help Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. State tax help I pay a babysitter to watch my children while I volunteer for a qualified organization. State tax help Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. State tax help (If you have childcare expenses so you can work for pay, see chapter 32. State tax help ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. State tax help The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. State tax help Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. State tax help Conventions. State tax help   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. State tax help However, see Travel , later. State tax help   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. State tax help You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. State tax help    You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. State tax help You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. State tax help Uniforms. State tax help   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. State tax help Foster parents. State tax help   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. State tax help A qualified organization must select the individuals you take into your home for foster care. State tax help    You can deduct expenses that meet both of the following requirements. State tax help They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. State tax help They are incurred primarily to benefit the qualified organization. State tax help   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. State tax help For details, see chapter 3. State tax help Example. State tax help You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. State tax help Your unreimbursed expenses are not deductible as charitable contributions. State tax help Car expenses. State tax help   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. State tax help You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. State tax help    If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. State tax help   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. State tax help   You must keep reliable written records of your car expenses. State tax help For more information, see Car expenses under Records To Keep, later. State tax help Travel. State tax help   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. State tax help This applies whether you pay the expenses directly or indirectly. State tax help You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. State tax help   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. State tax help Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. State tax help However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. State tax help Example 1. State tax help You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. State tax help You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. State tax help You participate in the activities of the group and enjoy your time with them. State tax help You oversee the breaking of camp and you transport the group home. State tax help You can deduct your travel expenses. State tax help Example 2. State tax help You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. State tax help The project is sponsored by a charitable organization. State tax help In most circumstances, you cannot deduct your expenses. State tax help Example 3. State tax help You work for several hours each morning on an archaeological dig sponsored by a charitable organization. State tax help The rest of the day is free for recreation and sightseeing. State tax help You cannot take a charitable contribution deduction even though you work very hard during those few hours. State tax help Example 4. State tax help You spend the entire day attending a charitable organization's regional meeting as a chosen representative. State tax help In the evening you go to the theater. State tax help You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. State tax help Daily allowance (per diem). State tax help   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. State tax help You may be able to deduct any necessary travel expenses that are more than the allowance. State tax help Deductible travel expenses. State tax help   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. State tax help Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. State tax help For information on business travel expenses, see Travel Expenses in chapter 26. State tax help Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. State tax help (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. State tax help ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . State tax help Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. State tax help Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. State tax help Contributions to individuals who are needy or worthy. State tax help You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. State tax help But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. State tax help Example. State tax help You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. State tax help However, you cannot deduct contributions earmarked for relief of a particular individual or family. State tax help Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. State tax help Expenses you paid for another person who provided services to a qualified organization. State tax help Example. State tax help Your son does missionary work. State tax help You pay his expenses. State tax help You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. State tax help Payments to a hospital that are for a specific patient's care or for services for a specific patient. State tax help You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. State tax help Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. State tax help Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. State tax help Chambers of commerce and other business leagues or organizations (but see chapter 28). State tax help Civic leagues and associations. State tax help Communist organizations. State tax help Country clubs and other social clubs. State tax help Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). State tax help For details, see Publication 526. State tax help Homeowners' associations. State tax help Labor unions (but see chapter 28). State tax help Political organizations and candidates. State tax help Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. State tax help See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. State tax help These contributions include the following. State tax help Contributions for lobbying. State tax help This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. State tax help Contributions to a retirement home for room, board, maintenance, or admittance. State tax help Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. State tax help Costs of raffles, bingo, lottery, etc. State tax help You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. State tax help For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. State tax help Dues to fraternal orders and similar groups. State tax help However, see Membership fees or dues , earlier, under Contributions You Can Deduct. State tax help Tuition, or amounts you pay instead of tuition. State tax help You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. State tax help You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. State tax help ” Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. State tax help Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. State tax help The cost of meals you eat while you perform services for a qualified organization unless it is necessary for you to be away from home overnight while performing the services. State tax help Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). State tax help You also may be able to claim an exemption for the child. State tax help See Adopted child in chapter 3. State tax help Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). State tax help Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. State tax help However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. State tax help See Giving Property That Has Increased in Value , later. State tax help For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. State tax help Clothing and household items. State tax help   You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. State tax help Exception. State tax help   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. State tax help Household items. State tax help   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. State tax help   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. State tax help Cars, boats, and airplanes. State tax help    The following rules apply to any donation of a qualified vehicle. State tax help A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. State tax help Deduction more than $500. State tax help   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. State tax help If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. State tax help Form 1098-C. State tax help   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. State tax help The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. State tax help   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. State tax help   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. State tax help    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. State tax help But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. State tax help Filing deadline approaching and still no Form 1098-C. State tax help   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. State tax help Request an automatic 6-month extension of time to file your return. State tax help You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. State tax help S. State tax help Individual Income Tax Return. State tax help  For more information, see Automatic Extension in chapter 1. State tax help File the return on time without claiming the deduction for the qualified vehicle. State tax help After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. State tax help Attach Copy B of Form 1098-C (or other statement) to the amended return. State tax help For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. State tax help Exceptions. State tax help   There are two exceptions to the rules just described for deductions of more than $500. State tax help Exception 1—vehicle used or improved by organization. State tax help   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. State tax help But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. State tax help The Form 1098-C (or other statement) will show whether this exception applies. State tax help Exception 2—vehicle given or sold to needy individual. State tax help   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. State tax help But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. State tax help The Form 1098-C (or other statement) will show whether this exception applies. State tax help   This exception does not apply if the organization sells the vehicle at auction. State tax help In that case, you cannot deduct the vehicle's fair market value. State tax help Example. State tax help Anita donates a used car to a qualified organization. State tax help She bought it 3 years ago for $9,000. State tax help A used car guide shows the fair market value for this type of car is $6,000. State tax help However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. State tax help Neither exception 1 nor exception 2 applies. State tax help If Anita itemizes her deductions, she can deduct $2,900 for her donation. State tax help She must attach Form 1098-C and Form 8283 to her return. State tax help Deduction $500 or less. State tax help   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. State tax help But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. State tax help   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. State tax help The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. State tax help Partial interest in property. State tax help   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. State tax help Right to use property. State tax help   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. State tax help For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. State tax help Future interests in tangible personal property. State tax help   You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. State tax help Tangible personal property. State tax help   This is any property, other than land or buildings, that can be seen or touched. State tax help It includes furniture, books, jewelry, paintings, and cars. State tax help Future interest. State tax help   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. State tax help Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. State tax help Publication 561 contains a more complete discussion. State tax help Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. State tax help Used clothing and household items. State tax help   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. State tax help   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. State tax help See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. State tax help Example. State tax help Dawn Greene donated a coat to a thrift store operated by her church. State tax help She paid $300 for the coat 3 years ago. State tax help Similar coats in the thrift store sell for $50. State tax help The fair market value of the coat is $50. State tax help Dawn's donation is limited to $50. State tax help Cars, boats, and airplanes. State tax help   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. State tax help Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. State tax help The guides may be published monthly or seasonally and for different regions of the country. State tax help These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. State tax help The prices are not “official” and these publications are not considered an appraisal of any specific donated property. State tax help But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. State tax help   You can also find used car pricing information on the Internet. State tax help Example. State tax help You donate a used car in poor condition to a local high school for use by students studying car repair. State tax help A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. State tax help However, the guide shows the price for a private party sale of the car is only $750. State tax help The fair market value of the car is considered to be $750. State tax help Large quantities. State tax help   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. State tax help Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. State tax help You cannot claim a deduction for the difference between the property's basis and its fair market value. State tax help Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. State tax help Your basis in property is generally what you paid for it. State tax help See chapter 13 if you need more information about basis. State tax help Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. State tax help Ordinary income property. State tax help   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. State tax help Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. State tax help Amount of deduction. State tax help   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. State tax help Generally, this rule limits the deduction to your basis in the property. State tax help Example. State tax help You donate stock you held for 5 months to your church. State tax help The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). State tax help Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). State tax help Capital gain property. State tax help   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. State tax help It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. State tax help Amount of deduction — general rule. State tax help   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. State tax help Exceptions. State tax help   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. State tax help Generally, this means reducing the fair market value to the property's cost or other basis. State tax help Bargain sales. State tax help   A bargain sale of property is a sale or exchange for less than the property's fair market value. State tax help A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. State tax help A bargain sale may result in a taxable gain. State tax help More information. State tax help   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. State tax help When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). State tax help This applies whether you use the cash or an accrual method of accounting. State tax help Time of making contribution. State tax help   Usually, you make a contribution at the time of its unconditional delivery. State tax help Checks. State tax help   A check you mail to a charity is considered delivered on the date you mail it. State tax help Text message. State tax help   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. State tax help Credit card. State tax help    Contributions charged on your credit card are deductible in the year you make the charge. State tax help Pay-by-phone account. State tax help    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. State tax help Stock certificate. State tax help   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. State tax help However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. State tax help Promissory note. State tax help   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. State tax help Option. State tax help    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. State tax help Borrowed funds. State tax help   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. State tax help Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). State tax help Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. State tax help If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. State tax help The limits are discussed in detail under Limits on Deductions in Publication 526. State tax help A higher limit applies to certain qualified conservation contributions. State tax help See Publication 526 for details. State tax help Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. State tax help You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. State tax help For more information, see Carryovers in Publication 526. State tax help Records To Keep You must keep records to prove the amount of the contributions you make during the year. State tax help The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. State tax help Note. State tax help An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. State tax help (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. State tax help ) Keep the statement for your records. State tax help It may satisfy all or part of the recordkeeping requirements explained in the following discussions. State tax help Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. State tax help You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. State tax help A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. State tax help Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. State tax help A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. State tax help The payroll deduction records described next. State tax help Payroll deductions. State tax help   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. State tax help If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. State tax help Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. State tax help If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. State tax help Amount of contribution. State tax help   In figuring whether your contribution is $250 or more, do not combine separate contributions. State tax help For example, if you gave your church $25 each week, your weekly payments do not have to be combined. State tax help Each payment is a separate contribution. State tax help   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. State tax help   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. State tax help Acknowledgment. State tax help   The acknowledgment must meet these tests. State tax help It must be written. State tax help It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. State tax help The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. State tax help An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. State tax help An example is admission to a religious ceremony. State tax help You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. State tax help   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. State tax help If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. State tax help Payroll deductions. State tax help   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. State tax help A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. State tax help   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. State tax help If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). State tax help Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. State tax help Amount of deduction. State tax help   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. State tax help   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. State tax help If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. State tax help Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. State tax help A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. State tax help You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). State tax help Additional records. State tax help   You must also keep reliable written records for each item of contributed property. State tax help Your written records must include the following information. State tax help The name and address of the organization to which you contributed. State tax help The date and location of the contribution. State tax help A description of the property in detail reasonable under the circumstances. State tax help For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. State tax help The fair market value of the property at the time of the contribution and how you figured the fair market value. State tax help If it was determined by appraisal, keep a signed copy of the appraisal. State tax help The cost or other basis of the property, if you must reduce its fair market value by appreciation. State tax help Your records should also include the amount of the reduction and how you figured it. State tax help The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. State tax help Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. State tax help They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. State tax help The terms of any conditions attached to the contribution of property. State tax help Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. State tax help If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. State tax help The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . State tax help The acknowledgment must also meet these tests. State tax help It must be written. State tax help It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). State tax help If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. State tax help You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. State tax help Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. State tax help See Records To Keep in Publication 526 for more information. State tax help Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. State tax help You must have adequate records to prove the amount of the expenses. State tax help If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. State tax help The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). State tax help You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. State tax help Car expenses. State tax help   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. State tax help Whether your records are considered reliable depends on all the facts and circumstances. State tax help Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. State tax help   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. State tax help If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. State tax help If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. State tax help   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. State tax help How To Report Report your charitable contributions on Schedule A (Form 1040). State tax help If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. State tax help See How To Report in Publication 526 for more information. State tax help Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Massachusetts

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* 
Boston  JFK Federal Building
15 New Sudbury St.
Boston, MA  02203 

Monday-Friday - 8:30 a.m.- 4:30 p.m.


Services Provided

(617) 316-2850 
Brockton  120 Liberty St.
Brockton, MA 02301 

Monday - Friday - 8:30 a.m.- 4:30 p.m.
**(Closed for lunch 1:00 p.m. – 2:00 p.m. from 1/2 - 4/15)** 
 

Services Provided

(508) 586-4671 
Fitchburg  881 Main St.
Fitchburg, MA 01420 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(978) 342-0016
Hyannis  75 Perseverance Way
Hyannis, MA 02601 

Monday - Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(508) 775-0029 
Pittsfield  78 Center St.
Pittsfield, MA 01201 

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

 

Services Provided

(413) 499-1573 
Springfield  1550 Main St.
Springfield, MA 01103 

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

Services Provided

(413) 788-0284 
Stoneham  1 Montvale Ave.
Stoneham, MA 02180 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(781) 835-4350 
Worcester  120 Front St.
Worcester, MA 01608 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

 Services Provided

(508) 793-8227 

* Note: The phone numbers 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 (617) 316-2690 in Boston 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
25 New Sudbury St. Stop 20826
Boston, MA 02203

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 Help

State tax help Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. State tax help After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. State tax help Examination selection criteria. State tax help   Your return may be selected for examination on the basis of computer scoring. State tax help A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. State tax help If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. State tax help   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. State tax help Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. State tax help   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. State tax help This information can come from a number of sources, including newspapers, public records, and individuals. State tax help The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. State tax help Notice of IRS contact of third parties. State tax help    The IRS must give you reasonable notice before contacting other persons about your tax matters. State tax help You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. State tax help The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. State tax help    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. State tax help Taxpayer Advocate Service. State tax help   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. State tax help If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. State tax help    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. State tax help Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. State tax help   For more information, see Publication 1546. State tax help See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. State tax help Comments from small business. State tax help    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. State tax help The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. State tax help If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. State tax help Fax your comments to 1-202-481-5719. State tax help Write to the following address: Office of the National Ombudsman U. State tax help S. State tax help Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. State tax help Send an email to ombudsman@sba. State tax help gov. State tax help File a comment or complaint online at www. State tax help sba. State tax help gov/ombudsman. State tax help If Your Return Is Examined Some examinations are handled entirely by mail. State tax help Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. State tax help If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. State tax help However, the IRS makes the final determination of when, where, and how the examination will take place. State tax help Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. State tax help If you filed a joint return, either you or your spouse, or both, can meet with the IRS. State tax help The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. State tax help If you want someone to represent you in your absence, you must furnish that person with proper written authorization. State tax help You can use Form 2848 or any other properly written authorization. State tax help If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. State tax help In most cases, the IRS must suspend the interview and reschedule it. State tax help The IRS cannot suspend the interview if you are there because of an administrative summons. State tax help Third party authorization. State tax help   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. State tax help The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. State tax help For more information, see the instructions for your return. State tax help Confidentiality privilege. State tax help   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. State tax help   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. State tax help   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. State tax help   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. State tax help Recordings. State tax help    You can make an audio recording of the examination interview. State tax help Your request to record the interview should be made in writing. State tax help You must notify the examiner 10 days in advance and bring your own recording equipment. State tax help The IRS also can record an interview. State tax help If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. State tax help Transfers to another area. State tax help    Generally, your return is examined in the area where you live. State tax help But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. State tax help Repeat examinations. State tax help    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. State tax help If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. State tax help The Examination An examination usually begins when you are notified that your return has been selected. State tax help The IRS will tell you which records you will need. State tax help The examination can proceed more easily if you gather your records before any interview. State tax help Any proposed changes to your return will be explained to you or your authorized representative. State tax help It is important that you understand the reasons for any proposed changes. State tax help You should not hesitate to ask about anything that is unclear to you. State tax help The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. State tax help The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. State tax help However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. State tax help Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. State tax help If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. State tax help A more complete discussion of appeal rights is found later under Appeal Rights . State tax help If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. State tax help You must pay interest on any additional tax. State tax help If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. State tax help If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. State tax help If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. State tax help This period is extended to 21 calendar days if the amount due is less than $100,000. State tax help If you are due a refund, you will receive it sooner if you sign the agreement form. State tax help You will be paid interest on the refund. State tax help If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. State tax help You should keep this letter with your tax records. State tax help If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. State tax help If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. State tax help If an agreement is reached, your case will be closed. State tax help If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. State tax help The examiner will forward your case for processing. State tax help Fast track mediation. State tax help   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. State tax help   Most cases that are not docketed in any court qualify for fast track mediation. State tax help Mediation can take place at a conference you request with a supervisor, or later. State tax help The process involves an Appeals Officer who has been trained in mediation. State tax help You may represent yourself at the mediation session, or someone else can act as your representative. State tax help For more information, see Publication 3605. State tax help 30-day letter and 90-day letter. State tax help   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. State tax help You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. State tax help The letter will explain what steps you should take, depending on which action you choose. State tax help Be sure to follow the instructions carefully. State tax help Appeal Rights are explained later. State tax help 90-day letter. State tax help   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. State tax help You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. State tax help Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . State tax help The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. State tax help Suspension of interest and penalties. State tax help   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. State tax help However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. State tax help If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. State tax help   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. State tax help Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. State tax help    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. State tax help Seeking relief from improperly assessed interest. State tax help   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. State tax help   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. State tax help The IRS will review the Form 843 and notify you whether interest will be abated. State tax help If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. State tax help If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. State tax help   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. State tax help If the IRS denies your claim, the Tax Court may be able to review that determination. State tax help See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . State tax help If you later agree. State tax help    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. State tax help Keep a copy for your records. State tax help You can pay any additional amount you owe without waiting for a bill. State tax help Include interest on the additional tax at the applicable rate. State tax help This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. State tax help The examiner can tell you the interest rate(s) or help you figure the amount. State tax help   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. State tax help Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. State tax help   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. State tax help This period is extended to 21 calendar days if the amount due is less than $100,000. State tax help How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. State tax help Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. State tax help You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. State tax help Both a deposit and a payment stop any further accrual of interest. State tax help However, making a deposit or payment will stop the accrual of interest on only the amount you sent. State tax help Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. State tax help To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. State tax help Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. State tax help However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. State tax help Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. State tax help The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. State tax help The IRS determines that the deposit should be applied against another tax liability. State tax help Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). State tax help The deposit returned will be treated as a tax payment to the extent of the disputed tax. State tax help A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. State tax help Notice not mailed. State tax help    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. State tax help You must make your request in writing. State tax help   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. State tax help Keep copies of all correspondence you send to the IRS. State tax help   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. State tax help If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. State tax help See Tax Court , later under Appeal Rights . State tax help Notice mailed. State tax help    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. State tax help You will still be able to petition the Tax Court. State tax help   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. State tax help Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. State tax help The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. State tax help If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. State tax help Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. State tax help You will still have the right to take your case to the Tax Court. State tax help Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. State tax help To be valid, your request must be approved by the IRS. State tax help However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. State tax help Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. State tax help You will continue to be charged interest and penalties on the amount you owe until it is paid in full. State tax help Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). State tax help If your income is below a certain level, you may qualify to pay a reduced fee of $43. State tax help For more information about installment agreements, see Form 9465, Installment Agreement Request. State tax help Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). State tax help As a result, the net rate is zero for that period. State tax help Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). State tax help Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. State tax help The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. State tax help Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. State tax help An audit notification letter is such a contact. State tax help The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. State tax help Ministerial act. State tax help    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. State tax help A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. State tax help Example 1. State tax help You move from one state to another before the IRS selects your tax return for examination. State tax help A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. State tax help When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. State tax help The examination group manager approves your request. State tax help After your request has been approved, the transfer is a ministerial act. State tax help The IRS can reduce the interest because of any unreasonable delay in transferring the case. State tax help Example 2. State tax help An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. State tax help After you and the IRS discuss the issues, the notice is prepared and reviewed. State tax help After the review process, issuing the notice of deficiency is a ministerial act. State tax help If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. State tax help Managerial act. State tax help    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. State tax help A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. State tax help Example. State tax help A revenue agent is examining your tax return. State tax help During the middle of the examination, the agent is sent to an extended training course. State tax help The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. State tax help Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. State tax help How to request abatement of interest. State tax help    You request an abatement (reduction) of interest on Form 843. State tax help You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. State tax help   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. State tax help If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. State tax help   Generally, you should file a separate Form 843 for each tax period and each type of tax. State tax help However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). State tax help   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. State tax help Tax Court can review failure to abate interest. State tax help    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. State tax help The IRS has mailed you a notice of final determination or a notice of disallowance. State tax help You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. State tax help   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. State tax help For this purpose, individuals filing a joint return shall be treated as separate individuals. State tax help For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. State tax help For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. State tax help Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. State tax help The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. State tax help The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. State tax help If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. State tax help To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. State tax help Notify you when the adjustments are made. State tax help Refund any interest paid by you where appropriate. State tax help For more information on disaster area losses, see Disaster Area Losses in Publication 547. State tax help For more information on other tax relief for victims of terrorist attacks, see Publication 3920. State tax help Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. State tax help If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. State tax help The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). State tax help There is doubt as to whether you can pay the amount you owe based on your financial situation. State tax help An economic hardship would result if you had to pay the full amount owed. State tax help Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. State tax help If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. State tax help The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. State tax help For more information, see Publication 3605. State tax help Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. State tax help The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. State tax help The 30 days immediately after the offer is rejected. State tax help While your timely-filed appeal is being considered by Appeals. State tax help Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. State tax help For more information about submitting an offer in compromise, see Form 656. State tax help Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. State tax help Most differences can be settled within this system without expensive and time-consuming court trials. State tax help However, your reasons for disagreeing must come within the scope of the tax laws. State tax help For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. State tax help In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. State tax help See Appeals to the Courts , later, for more information. State tax help Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. State tax help The Appeals Office is the only level of appeal within the IRS. State tax help Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. State tax help If you want an appeals conference, follow the instructions in the letter you received. State tax help Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. State tax help You or your representative should be prepared to discuss all disputed issues at the conference. State tax help Most differences are settled at this level. State tax help If agreement is not reached at your appeals conference, you may be eligible to take your case to court. State tax help See Appeals to the Courts , later. State tax help Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. State tax help Also, see the special appeal request procedures in Publication 1660. State tax help Written protest. State tax help   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. State tax help All partnership and S corporation cases without regard to the dollar amount at issue. State tax help All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. State tax help   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. State tax help The IRS urges you to provide as much information as you can, as it will help speed up your appeal. State tax help That will save you both time and money. State tax help    Be sure to send the protest within the time limit specified in the letter you received. State tax help Small case request. State tax help   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. State tax help In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. State tax help If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. State tax help For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. State tax help Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. State tax help If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. State tax help You can use a Form 2848 or any other properly written power of attorney or authorization. State tax help You can also bring witnesses to support your position. State tax help Confidentiality privilege. State tax help   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. State tax help See Confidentiality privilege under If Your Return Is Examined , earlier. State tax help Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. State tax help These courts are independent of the IRS. State tax help If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. State tax help However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. State tax help If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. State tax help See Appeal Within the IRS, earlier. State tax help Prohibition on requests to taxpayers to give up rights to bring civil action. State tax help   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. State tax help However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. State tax help Burden of proof. State tax help   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. State tax help You complied with all substantiation requirements of the Internal Revenue Code. State tax help You maintained all records required by the Internal Revenue Code. State tax help You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. State tax help You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. State tax help    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. State tax help Use of statistical information. State tax help   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. State tax help Penalties. State tax help   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. State tax help Recovering litigation or administrative costs. State tax help   These are the expenses that you pay to defend your position to the IRS or the courts. State tax help You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. State tax help You exhaust all administrative remedies within the IRS. State tax help Your net worth is below a certain limit (see Net worth requirements , later). State tax help You do not unreasonably delay the proceeding. State tax help You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. State tax help You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. State tax help ustaxcourt. State tax help gov  www. State tax help ustaxcourt. State tax help gov . State tax help   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. State tax help Note. State tax help If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. State tax help Prevailing party. State tax help   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. State tax help   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. State tax help The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. State tax help ), or Has lost in courts of appeal for other circuits on substantially similar issues. State tax help   The court will generally decide who is the prevailing party. State tax help Reasonable litigation costs. State tax help   These include the following costs: Reasonable court costs. State tax help The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. State tax help The reasonable costs of expert witnesses. State tax help Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. State tax help See Attorney fees , later. State tax help Reasonable administrative costs. State tax help   These include the following costs: Any administrative fees or similar charges imposed by the IRS. State tax help The reasonable costs of studies, analyses, engineering reports, tests, or projects. State tax help The reasonable costs of expert witnesses. State tax help Attorney fees that generally may not exceed $125 per hour. State tax help See Attorney fees , later. State tax help Timing of costs. State tax help    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. State tax help Net worth requirements. State tax help   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. State tax help For this purpose, individuals filing a joint return are treated as separate individuals. State tax help For estates — your net worth does not exceed $2 million as of the date of the decedent's death. State tax help For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. State tax help For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. State tax help Qualified offer rule. State tax help    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. State tax help You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. State tax help Qualified offer. State tax help    This is a written offer made by you during the qualified offer period. State tax help It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. State tax help   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. State tax help Qualified offer period. State tax help    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. State tax help It ends 30 days before your case is first set for trial. State tax help Attorney fees. State tax help   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. State tax help However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. State tax help See IRS. State tax help gov for more information. State tax help    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. State tax help In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. State tax help   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. State tax help Jurisdiction for determination of employment status. State tax help    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. State tax help Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). State tax help   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. State tax help S. State tax help Tax Court for a determination of employment status. State tax help There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. State tax help   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. State tax help Section 530(a) of the Revenue Act of 1978. State tax help   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. State tax help It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. State tax help Tax Court review of request for relief from joint and several liability on a joint return. State tax help    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). State tax help You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. State tax help   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. State tax help See Publication 971 for more information. State tax help Note. State tax help Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. State tax help See Rev. State tax help Proc. State tax help 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. State tax help irs. State tax help gov/pub/irs-irbs/irb03-05. State tax help pdf. State tax help Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. State tax help For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. State tax help For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. State tax help For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. State tax help You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. State tax help You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). State tax help The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. State tax help Withdrawal of notice of deficiency. State tax help If you consent, the IRS can withdraw a notice of deficiency. State tax help A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. State tax help However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. State tax help See Revenue Procedure 98-54 for a more detailed explanation of the requirements. State tax help Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. State tax help The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. State tax help After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. State tax help Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. State tax help Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. State tax help If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. State tax help Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). State tax help Collection can proceed even if you think that the amount is excessive. State tax help Publication 594 explains IRS collection procedures. State tax help If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. State tax help You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. State tax help Small tax case procedure. State tax help   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. State tax help If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. State tax help You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. State tax help W. State tax help , Washington, DC 20217. State tax help More information can be found on the Tax Court's website at www. State tax help ustaxcourt. State tax help gov. State tax help Motion to request redetermination of interest. State tax help   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. State tax help You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. State tax help The assessment included interest. State tax help You have paid the entire amount of the deficiency plus the interest claimed by the IRS. State tax help The Tax Court has found that you made an overpayment. State tax help You must file the motion within one year after the decision of the Tax Court becomes final. State tax help District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. State tax help The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. State tax help Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. State tax help Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. State tax help As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. State tax help If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. State tax help If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. State tax help You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. State tax help However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. State tax help You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. State tax help However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. State tax help For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. State tax help Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. State tax help In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. State tax help The court can order these refunds before its decision on the case is final. State tax help Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. State tax help Note. State tax help The court may no longer order a refund of an overpayment after the case is final. State tax help Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. State tax help Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. State tax help You can claim a credit or refund by filing Form 1040X. State tax help See Time for Filing a Claim for Refund , later. State tax help File your claim by mailing it to the IRS Service Center where you filed your original return. State tax help File a separate form for each year or period involved. State tax help Include an explanation of each item of income, deduction, or credit on which you are basing your claim. State tax help Corporations should file Form 1120X, Amended U. State tax help S. State tax help Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. State tax help See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. State tax help Requesting a copy of your tax return. State tax help   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. State tax help This includes a copy of the Form W-2 or Form 1099 filed with your return. State tax help Use Form 4506 to make your request. State tax help You will be charged a fee, which you must pay when you submit Form 4506. State tax help Requesting a copy of your tax account information. State tax help   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. State tax help The tax return transcript contains most of the line items of a tax return. State tax help A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. State tax help A record of account is a combination of line item information and later adjustments to the account. State tax help Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. State tax help Penalty for erroneous claim for refund. State tax help   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. State tax help An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. State tax help The penalty may be waived if you can show that you had a reasonable basis for making the claim. State tax help Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. State tax help If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. State tax help If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. State tax help Returns you filed before the due date are considered filed on the due date. State tax help This is true even when the due date is a Saturday, Sunday, or legal holiday. State tax help Disaster area claims for refund. State tax help   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. State tax help This section discusses the special rules that apply to Presidentially declared disaster area refunds. State tax help    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. State tax help Postponed refund deadlines. State tax help   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. State tax help The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. State tax help The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. State tax help For more information, see Publication 547. State tax help   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. State tax help A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. State tax help fema. State tax help gov and at the IRS website at www. State tax help irs. State tax help gov. State tax help Nonfilers can get refund of overpayments paid within 3-year period. State tax help   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. State tax help This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. State tax help The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. State tax help For more information, see Publication 3920. State tax help Claim for refund by estates electing the installment method of payment. State tax help   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. State tax help S. State tax help District Court or the U. State tax help S. State tax help Court of Federal Claims before all the installment payments have been made. State tax help However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. State tax help All installment payments due on or before the date the suit is filed have been made. State tax help No accelerated installment payments have been made. State tax help No Tax Court case is pending with respect to any estate tax liability. State tax help If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. State tax help No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. State tax help The executor has not included any previously litigated issues in the current suit for refund. State tax help The executor does not discontinue making installment payments timely, while the court considers the suit for refund. State tax help    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. State tax help This includes any part of the disallowed amount previously collected by the IRS. State tax help Protective claim for refund. State tax help   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. State tax help A protective claim can be either a formal claim or an amended return for credit or refund. State tax help Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. State tax help A protective claim preserves your right to claim a refund when the contingency is resolved. State tax help A protective claim does not have to state a particular dollar amount or demand an immediate refund. State tax help However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. State tax help   Generally, the IRS will delay action on the protective claim until the contingency is resolved. State tax help Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. State tax help   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. State tax help Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. State tax help Special refunds. State tax help   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. State tax help These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. State tax help   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. State tax help For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. State tax help Periods of financial disability. State tax help   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. State tax help    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. State tax help   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. State tax help Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. State tax help    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. State tax help Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi