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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

State Tax Returns

Free Federal And State Tax Filing 20121040ez 2012Free Tax Software 2011Amending Tax ReturnsFree Turbo Tax Military2012 Federal Tax FormsIrs File Extension1040 Tax Forms For 20122012 Tax Software DownloadsFree Tax Filing Online 2012Hr Block 1040xIrs Tax Forms 2012Federal Income Tax FormsIrs InstructionsHow Do I File My 2012 Taxes LateEfile 1040x Online2010 Federal Tax Form 10402012 Tax Forms 10401040x 20102011 E FileFree Federal And State Tax Filing 2012 OnlineFiling An Amended Tax ReturnHow To Amend Tax ReturnHow To Fill Out 1040x Step By StepFile 2012 Taxes Free1040ez Instructions 2012How Far Back Can You Amend Tax Returns2010 1040 Tax Form1040x Forms OnlineFiling A 2012 Tax ReturnTurbotax 1040x1040ez 2009 Tax FormIrs 1040ez File OnlineFederal Income Tax Forms For 2012Free Federal And State Taxes1040 Ez Tax Form 20112012 Tax Return Filing1040ez 2011 Fillable FormHow Do I File An Amended Tax ReturnFile 2007 Taxes Online

State Tax Returns

State tax returns Index A Affiliated corporations, Aircraft used by affiliated corporations. State tax returns Agri-biodiesel, defined, Agri-biodiesel. State tax returns Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. State tax returns Alaska, Transportation between the continental U. State tax returns S. State tax returns and Alaska or Hawaii. State tax returns , Transportation within Alaska or Hawaii. State tax returns , Alaska and Hawaii. State tax returns Baggage, Excess baggage. State tax returns Bonus tickets, Bonus tickets. State tax returns Credits or refunds, Credits or refunds. State tax returns Exemptions, Exemptions. State tax returns Export, Exportation. State tax returns Fixed-wing aircraft, Fixed-wing aircraft uses. State tax returns Hawaii, Transportation between the continental U. State tax returns S. State tax returns and Alaska or Hawaii. State tax returns , Transportation within Alaska or Hawaii. State tax returns , Alaska and Hawaii. State tax returns Helicopters, Certain helicopter uses. State tax returns , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. State tax returns Package tours, Package tours. State tax returns Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. State tax returns , Liability for tax. State tax returns Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. State tax returns Travel agency, Liability for tax. State tax returns Uninterrupted international, Uninterrupted international air transportation. State tax returns Aircraft, Fixed-wing aircraft uses. State tax returns Affiliated corporations, Aircraft used by affiliated corporations. State tax returns Small planes, Small aircraft. State tax returns Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. State tax returns 15). State tax returns Alaska Air transportation taxes, Transportation between the continental U. State tax returns S. State tax returns and Alaska or Hawaii. State tax returns Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. State tax returns Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. State tax returns Alternative fuel, defined, Other fuels. State tax returns American Red Cross, International organizations and the American Red Cross. State tax returns Answering service, Answering services. State tax returns Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. State tax returns Approved terminal, defined, Approved terminal or refinery. State tax returns Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. State tax returns B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. State tax returns Blended taxable fuel, defined, Blended taxable fuel. State tax returns Blender, defined, Blender. State tax returns Blocked pump, Blocked pump. State tax returns Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. State tax returns 11). State tax returns , Qualified blood collector organizations. State tax returns Boats, In a boat engaged in commercial fishing (No. State tax returns 4). State tax returns Bonus tickets, Bonus tickets. State tax returns Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. State tax returns Bulk transfer/terminal system, defined, Bulk transfer/terminal system. State tax returns Buses, In certain intercity and local buses (No. State tax returns 5). State tax returns , In a qualified local bus (No. State tax returns 6). State tax returns , In a school bus (No. State tax returns 7). State tax returns Tire tax, Qualifying intercity or local bus. State tax returns C Cellulosic biofuel, Cellulosic biofuel. State tax returns Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. State tax returns Exemptions, Exemption from tax. State tax returns Producer, Coal Production, Coal production. State tax returns Selling price, Determining tonnage or selling price. State tax returns Tax rates, Tax rates. State tax returns Coin-operated telephones, Coin-operated telephones. State tax returns Comments, Comments and suggestions. State tax returns Commercial aviation, In commercial aviation (other than foreign trade). State tax returns Commercial fishing, In a boat engaged in commercial fishing (No. State tax returns 4). State tax returns Commercial waterway transportation, Commercial waterway transportation. State tax returns Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. State tax returns Local telephone service, Local telephone service. State tax returns Local-only service, Local-only service. State tax returns Private communication service, Private communication service. State tax returns Teletypewriter exchange service, Teletypewriter exchange service. State tax returns Credit card purchases Aviation gasoline, Credit card purchases. State tax returns Gasoline, Credit card purchases. State tax returns Kerosene for use in aviation, Credit card purchases. State tax returns Undyed diesel fuel, Credit Card Purchases. State tax returns Undyed kerosene, Credit Card Purchases. State tax returns Credit or refund Gas guzzler tax, Credit or refund. State tax returns Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. State tax returns Retail tax, Credits or refunds. State tax returns Tire tax, Credit or refund. State tax returns Vaccines, Credit or refund. State tax returns Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. State tax returns Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. State tax returns Enterer, defined, Enterer. State tax returns Entry, defined, Entry. State tax returns Environmental taxes Credit or refund, Credits or refunds. State tax returns Exceptions, Exceptions. State tax returns Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. State tax returns Exempt communication services American Red Cross, International organizations and the American Red Cross. State tax returns Answering service, Answering services. State tax returns Coin-operated telephones, Coin-operated telephones. State tax returns Installation charges, Installation charges. State tax returns International organizations, International organizations and the American Red Cross. State tax returns Mobile radio telephone service, Mobile radio telephone service. State tax returns News services, News services. State tax returns Nonprofit educational organizations, Nonprofit educational organizations. State tax returns Nonprofit hospitals, Nonprofit hospitals. State tax returns Private communication service, Private communication service. State tax returns Qualified blood collector organizations, Qualified blood collector organizations. State tax returns Radio broadcasts, News services. State tax returns Security systems, Telephone-operated security systems. State tax returns Exempt sales, heavy trucks, Sales exempt from tax. State tax returns Exemptions Air transportation taxes, Exemptions. State tax returns Bonus tickets, Bonus tickets. State tax returns Coal, Exemption from tax. State tax returns Communications taxes, Exemptions Federal government, Federal, state, and local government. State tax returns Fixed-wing aircraft, Fixed-wing aircraft uses. State tax returns For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. State tax returns Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. State tax returns Military personnel, Military personnel on international trips. State tax returns Nonprofit educational organizations, Federal, state, and local government. State tax returns , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. State tax returns , Exemptions Taxable tires, Tires exempt from tax. State tax returns Vessel supplies, Exemptions Export, Export (No. State tax returns 3). State tax returns Exported taxable fuel, Exported taxable fuel. State tax returns F Farming, On a farm for farming purposes (No. State tax returns 1). State tax returns Federal government, Federal, state, and local government. State tax returns Fishing, In a boat engaged in commercial fishing (No. State tax returns 4). State tax returns Fishing rods and fishing poles. State tax returns , Fishing rods and fishing poles. State tax returns Fishing tackle boxes, Fishing tackle boxes. State tax returns Fixed-wing aircraft, Fixed-wing aircraft uses. State tax returns Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. State tax returns 9). State tax returns Form 1363, Exportation. State tax returns 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. State tax returns , Attachments to Form 720. State tax returns 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. State tax returns 720, Claiming A Refund, Form 6197. State tax returns , Filing Form 720 720X, Form 720X. State tax returns 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. State tax returns Due dates, Due dates. State tax returns Final return, Final return. State tax returns Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. State tax returns Gas guzzler tax Automobiles, Automobiles. State tax returns Credit or refund, Credit or refund. State tax returns Limousines, Automobiles. State tax returns Vehicles not subject to tax, Vehicles not subject to tax. State tax returns Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. State tax returns H Hawaii, air transportation taxes, Transportation between the continental U. State tax returns S. State tax returns and Alaska or Hawaii. State tax returns Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. State tax returns Further manufacture, Further manufacture. State tax returns Installment sales, Installment sales. State tax returns Parts or accessories, Parts or accessories. State tax returns Presumptive retail sales price, Presumptive retail sales price. State tax returns Related persons, Related person. State tax returns Separate purchases, Separate purchase. State tax returns Tax base, Determination of tax base. State tax returns Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. State tax returns Help (see Tax help) Highway vehicle, Highway vehicle. State tax returns , In a highway vehicle owned by the United States that is not used on a highway (No. State tax returns 12). State tax returns Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. State tax returns I Identifying number, Taxpayer identification number. State tax returns Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. State tax returns 5). State tax returns Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. State tax returns Local-only service, Local-only service. State tax returns M Manufacturer, defined, Manufacturer. State tax returns Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. State tax returns Lease payments, Partial payments. State tax returns Partial payments, Partial payments. State tax returns Registration, Registration requirements. State tax returns Related person, Related person. State tax returns Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. State tax returns Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. State tax returns Military aircraft, In military aircraft (No. State tax returns 16). State tax returns Mobile radio telephone service, Mobile radio telephone service. State tax returns N News services, News services. State tax returns Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. State tax returns 13). State tax returns Nonprofit educational organization use and state use, Nonprofit educational organization and state use. State tax returns Nonprofit educational organizations, Nonprofit educational organizations. State tax returns , Federal, state, and local government. State tax returns Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. State tax returns 2). State tax returns Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. State tax returns Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. State tax returns Dyed kerosene, Penalty. State tax returns Pipeline operator, defined, Pipeline operator. State tax returns Position holder, defined, Position holder. State tax returns Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. State tax returns 6). State tax returns R Rack, defined, Rack. State tax returns Radio broadcasts, News services. State tax returns Records, Refiner, defined, Refiner. State tax returns Refinery, defined, Refinery. State tax returns Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. State tax returns Registrant, Taxable fuel registrant. State tax returns Registrant, defined, Registrant. State tax returns Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. State tax returns Sport fishing equipment, Related person. State tax returns Removal, defined, Removal. State tax returns Retail tax Credits or refunds, Credits or refunds. State tax returns Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. State tax returns S Sale, defined, Sale. State tax returns Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. State tax returns Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. State tax returns Cost of transportation, Manufacturers taxes based on sale price. State tax returns Delivery costs, Manufacturers taxes based on sale price. State tax returns Discounts, Manufacturers taxes based on sale price. State tax returns Installation costs, Manufacturers taxes based on sale price. State tax returns Insurance costs, Manufacturers taxes based on sale price. State tax returns Local advertising charges, Manufacturers taxes based on sale price. State tax returns Manufacturers excise tax, Manufacturers taxes based on sale price. State tax returns Rebates, Manufacturers taxes based on sale price. State tax returns Retail dealer preparation costs, Manufacturers taxes based on sale price. State tax returns Warranty charges, Manufacturers taxes based on sale price. State tax returns School bus, In a school bus (No. State tax returns 7). State tax returns Second generation biofuel, Second generation biofuel. State tax returns Security systems, Telephone-operated security systems. State tax returns Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. State tax returns Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. State tax returns State and local governments, Federal, state, and local government. State tax returns State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. State tax returns 14). State tax returns State or nonprofit educational organization use, Sales by registered ultimate vendors. State tax returns State use, Registered ultimate vendor (state use). State tax returns , State use. State tax returns State, defined, State. State tax returns Suggestions, Comments and suggestions. State tax returns T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. State tax returns Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. State tax returns Electric outboard motor, Electric outboard boat motors. State tax returns International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. State tax returns Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. State tax returns Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. State tax returns Teletypewriter exchange service, Teletypewriter exchange service. State tax returns Terminal operator, defined, Terminal operator. State tax returns Terminal, defined, Terminal. State tax returns Throughputter, defined, Throughputter. State tax returns Tires Credit against heavy truck tax, Tire credit. State tax returns Credit or refund of tax, Credit or refund. State tax returns Train, Use in a train. State tax returns Train (Diesel-powered), Diesel-powered train. State tax returns Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. State tax returns TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. State tax returns , Two-party exchanges. State tax returns U Ultimate purchaser, Ultimate purchaser. State tax returns Uninterrupted international air transportation, Uninterrupted international air transportation. State tax returns , Military personnel on international trips. State tax returns Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. State tax returns 8). State tax returns Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. State tax returns Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. State tax returns Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. State tax returns Law enforcement, Vehicles not subject to tax. State tax returns Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. State tax returns Vessel operator, defined, Vessel operator. State tax returns W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications

The State Tax Returns

State tax returns Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. State tax returns Tax questions. State tax returns What's New for 2013 Increased section 179 deduction dollar limits. State tax returns  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). State tax returns This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. State tax returns See Dollar Limits under How Much Can You Deduct in chapter 2. State tax returns Depreciation limits on business vehicles. State tax returns  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. State tax returns The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. State tax returns See Maximum Depreciation Deduction in chapter 5. State tax returns Special allowance for qualified second generation biofuel plant property. State tax returns . State tax returns  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. State tax returns Election to accelerate minimum tax credits for round 3 extension property. State tax returns . State tax returns  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. State tax returns What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. State tax returns  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. State tax returns Also, the definition of section 179 property will no longer include certain qualified real property. State tax returns Expiration of the 7-year recovery period for motor sports entertainment complexes. State tax returns  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. State tax returns Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. State tax returns  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. State tax returns Expiration of the accelerated depreciation for qualified Indian reservation property. State tax returns  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. State tax returns Expiration of the 3-year recovery period for certain race horses. State tax returns  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. State tax returns Reminders Photographs of missing children. State tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax returns Introduction Future developments. State tax returns   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. State tax returns irs. State tax returns gov/pub946. State tax returns This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). State tax returns It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. State tax returns The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. State tax returns For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. State tax returns Definitions. State tax returns   Many of the terms used in this publication are defined in the Glossary near the end of the publication. State tax returns Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. State tax returns Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. State tax returns For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. State tax returns   We welcome your comments about this publication and your suggestions for future editions. State tax returns   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. State tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax returns   You can send us comments from www. State tax returns irs. State tax returns gov/formspubs/. State tax returns Select “Comment on Tax Forms and Publications” under “More Information. State tax returns ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax returns Ordering forms and publications. State tax returns   Visit www. State tax returns irs. State tax returns gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax returns Internal Revenue Service 1201 N. State tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax returns   If you have a tax question, check the information available on IRS. State tax returns gov or call 1-800-829-1040. State tax returns We cannot answer tax questions sent to either of the above addresses. State tax returns Prev  Up  Next   Home   More Online Publications