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Tax ez form 1. Tax ez form   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. Tax ez form Generally, each year you will report all income and deduct all out-of-pocket expenses in full. Tax ez form The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. Tax ez form If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). Tax ez form Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Tax ez form Rental income is any payment you receive for the use or occupation of property. Tax ez form In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. Tax ez form When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. Tax ez form Most individual taxpayers use the cash method. Tax ez form Cash method. Tax ez form   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. Tax ez form You constructively receive income when it is made available to you, for example, by being credited to your bank account. Tax ez form Accrual method. Tax ez form    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. Tax ez form You generally deduct your expenses when you incur them, rather than when you pay them. Tax ez form More information. Tax ez form   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. Tax ez form Types of Income The following are common types of rental income. Tax ez form Advance rent. Tax ez form   Advance rent is any amount you receive before the period that it covers. Tax ez form Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. Tax ez form Example. Tax ez form On March 18, 2013, you signed a 10-year lease to rent your property. Tax ez form During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. Tax ez form You must include $19,200 in your rental income in the first year. Tax ez form Canceling a lease. Tax ez form   If your tenant pays you to cancel a lease, the amount you receive is rent. Tax ez form Include the payment in your income in the year you receive it regardless of your method of accounting. Tax ez form Expenses paid by tenant. Tax ez form   If your tenant pays any of your expenses, those payments are rental income. Tax ez form Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. Tax ez form For more information, see Rental Expenses , later. Tax ez form Example 1. Tax ez form Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. Tax ez form Under the terms of the lease, your tenant does not have to pay this bill. Tax ez form Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. Tax ez form You can deduct the utility payment made by your tenant as a rental expense. Tax ez form Example 2. Tax ez form While you are out of town, the furnace in your rental property stops working. Tax ez form Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. Tax ez form Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. Tax ez form You can deduct the repair payment made by your tenant as a rental expense. Tax ez form Property or services. Tax ez form   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. Tax ez form   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. Tax ez form Example. Tax ez form Your tenant is a house painter. Tax ez form He offers to paint your rental property instead of paying 2 months rent. Tax ez form You accept his offer. Tax ez form Include in your rental income the amount the tenant would have paid for 2 months rent. Tax ez form You can deduct that same amount as a rental expense for painting your property. Tax ez form Security deposits. Tax ez form   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. Tax ez form But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. Tax ez form    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Tax ez form Include it in your income when you receive it. Tax ez form Other Sources of Rental Income Lease with option to buy. Tax ez form   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. Tax ez form If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. Tax ez form Part interest. Tax ez form   If you own a part interest in rental property, you must report your part of the rental income from the property. Tax ez form Rental of property also used as your home. Tax ez form   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. Tax ez form However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. Tax ez form See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Tax ez form Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. Tax ez form Personal use of rental property. Tax ez form   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Tax ez form Also, your rental expense deductions may be limited. Tax ez form See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Tax ez form Part interest. Tax ez form   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. Tax ez form Example. Tax ez form Roger owns a one-half undivided interest in a rental house. Tax ez form Last year he paid $968 for necessary repairs on the property. Tax ez form Roger can deduct $484 (50% × $968) as a rental expense. Tax ez form He is entitled to reimbursement for the remaining half from the co-owner. Tax ez form When To Deduct You generally deduct your rental expenses in the year you pay them. Tax ez form If you use the accrual method, see Publication 538 for more information. Tax ez form Types of Expenses Listed below are the most common rental expenses. Tax ez form Advertising. Tax ez form Auto and travel expenses. Tax ez form Cleaning and maintenance. Tax ez form Commissions. Tax ez form Depreciation. Tax ez form Insurance. Tax ez form Interest (other). Tax ez form Legal and other professional fees. Tax ez form Local transportation expenses. Tax ez form Management fees. Tax ez form Mortgage interest paid to banks, etc. Tax ez form Points. Tax ez form Rental payments. Tax ez form Repairs. Tax ez form Taxes. Tax ez form Utilities. Tax ez form Some of these expenses, as well as other less common ones, are discussed below. Tax ez form Depreciation. Tax ez form   Depreciation is a capital expense. Tax ez form It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. Tax ez form   You can begin to depreciate rental property when it is ready and available for rent. Tax ez form See Placed in Service under When Does Depreciation Begin and End in chapter 2. Tax ez form Insurance premiums paid in advance. Tax ez form   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. Tax ez form You cannot deduct the total premium in the year you pay it. Tax ez form See chapter 6 of Publication 535 for information on deductible premiums. Tax ez form Interest expense. Tax ez form   You can deduct mortgage interest you pay on your rental property. Tax ez form When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Tax ez form Chapter 4 of Publication 535 explains mortgage interest in detail. Tax ez form Expenses paid to obtain a mortgage. Tax ez form   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. Tax ez form These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. Tax ez form Form 1098, Mortgage Interest Statement. Tax ez form   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. Tax ez form If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. Tax ez form Attach a statement to your return showing the name and address of the other person. Tax ez form On the dotted line next to line 13, enter “See attached. Tax ez form ” Legal and other professional fees. Tax ez form   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. Tax ez form For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. Tax ez form You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. Tax ez form Local benefit taxes. Tax ez form   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. Tax ez form These charges are nondepreciable capital expenditures and must be added to the basis of your property. Tax ez form However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Tax ez form Local transportation expenses. Tax ez form   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. Tax ez form However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. Tax ez form See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Tax ez form   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. Tax ez form For 2013, the standard mileage rate for business use is 56. Tax ez form 5 cents per mile. Tax ez form For more information, see chapter 4 of Publication 463. Tax ez form    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. Tax ez form In addition, you must complete Form 4562, Part V, and attach it to your tax return. Tax ez form Pre-rental expenses. Tax ez form   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Tax ez form Rental of equipment. Tax ez form   You can deduct the rent you pay for equipment that you use for rental purposes. Tax ez form However, in some cases, lease contracts are actually purchase contracts. Tax ez form If so, you cannot deduct these payments. Tax ez form You can recover the cost of purchased equipment through depreciation. Tax ez form Rental of property. Tax ez form   You can deduct the rent you pay for property that you use for rental purposes. Tax ez form If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. Tax ez form Travel expenses. Tax ez form   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. Tax ez form You must properly allocate your expenses between rental and nonrental activities. Tax ez form You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. Tax ez form The cost of improvements is recovered by taking depreciation. Tax ez form For information on travel expenses, see chapter 1 of Publication 463. Tax ez form    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. Tax ez form Uncollected rent. Tax ez form   If you are a cash basis taxpayer, do not deduct uncollected rent. Tax ez form Because you have not included it in your income, it is not deductible. Tax ez form   If you use an accrual method, report income when you earn it. Tax ez form If you are unable to collect the rent, you may be able to deduct it as a business bad debt. Tax ez form See chapter 10 of Publication 535 for more information about business bad debts. Tax ez form Vacant rental property. Tax ez form   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. Tax ez form However, you cannot deduct any loss of rental income for the period the property is vacant. Tax ez form Vacant while listed for sale. Tax ez form   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. Tax ez form If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Tax ez form Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. Tax ez form These charges are also called loan origination fees, maximum loan charges, or premium charges. Tax ez form Any of these charges (points) that are solely for the use of money are interest. Tax ez form Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. Tax ez form The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. Tax ez form In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). Tax ez form The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. Tax ez form If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. Tax ez form De minimis OID. Tax ez form   The OID is de minimis if it is less than one-fourth of 1% (. Tax ez form 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). Tax ez form   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. Tax ez form On a constant-yield basis over the term of the loan. Tax ez form On a straight line basis over the term of the loan. Tax ez form In proportion to stated interest payments. Tax ez form In its entirety at maturity of the loan. Tax ez form You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. Tax ez form Example. Tax ez form Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. Tax ez form The loan is to be repaid over 30 years. Tax ez form During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. Tax ez form When the loan was made, she paid $1,500 in points to the lender. Tax ez form The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. Tax ez form Carol determines that the points (OID) she paid are de minimis based on the following computation. Tax ez form Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. Tax ez form 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). Tax ez form Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. Tax ez form Under the straight line method, she can deduct $50 each year for 30 years. Tax ez form Constant-yield method. Tax ez form   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. Tax ez form   You figure your deduction for the first year in the following manner. Tax ez form Determine the issue price of the loan. Tax ez form If you paid points on the loan, the issue price generally is the difference between the principal and the points. Tax ez form Multiply the result in (1) by the yield to maturity (defined later). Tax ez form Subtract any qualified stated interest payments (defined later) from the result in (2). Tax ez form This is the OID you can deduct in the first year. Tax ez form Yield to maturity (YTM). Tax ez form   This rate is generally shown in the literature you receive from your lender. Tax ez form If you do not have this information, consult your lender or tax advisor. Tax ez form In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. Tax ez form Qualified stated interest (QSI). Tax ez form   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. Tax ez form Example—Year 1. Tax ez form The facts are the same as in the previous example. Tax ez form The yield to maturity on Carol's loan is 10. Tax ez form 2467%, compounded annually. Tax ez form She figured the amount of points (OID) she could deduct in 2013 as follows. Tax ez form Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . Tax ez form 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. Tax ez form To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. Tax ez form Then follow steps (2) and (3), earlier. Tax ez form Example—Year 2. Tax ez form Carol figured the deduction for 2014 as follows. Tax ez form Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . Tax ez form 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. Tax ez form    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. Tax ez form A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. Tax ez form However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. Tax ez form Points when loan refinance is more than the previous outstanding balance. Tax ez form   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Tax ez form For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. Tax ez form Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. Tax ez form Improvements. Tax ez form   You must capitalize any expense you pay to improve your rental property. Tax ez form An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Tax ez form Betterments. Tax ez form   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. Tax ez form Restoration. Tax ez form   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. Tax ez form Adaptation. Tax ez form   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. Tax ez form Separate the costs of repairs and improvements, and keep accurate records. Tax ez form You will need to know the cost of improvements when you sell or depreciate your property. Tax ez form The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Tax ez form Table 1-1. Tax ez form Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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Tax ez form Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Tax ez form Tax questions. Tax ez form How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax ez form How To Use This Workbook You can use this workbook by following these five steps. Tax ez form Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Tax ez form Know the definitions of adjusted basis and fair market value, discussed below. Tax ez form Fill out Schedules 1 through 6. Tax ez form Read the Instructions for Form 4684. Tax ez form Fill out Form 4684 using the information you entered in Schedules 1 through 6. Tax ez form Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Tax ez form Take what's in each row of. Tax ez form . Tax ez form . Tax ez form And enter it on Form 4684. Tax ez form . Tax ez form . Tax ez form Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Tax ez form   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Tax ez form If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Tax ez form If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Tax ez form Fair market value. Tax ez form   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Tax ez form When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Tax ez form Deduction limits. Tax ez form   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Tax ez form See the Instructions for Form 4684, Section B. Tax ez form If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Tax ez form   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Tax ez form Employee property is property used in performing services as an employee. Tax ez form Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Tax ez form You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax ez form NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax ez form You can email us at taxforms@irs. Tax ez form gov. Tax ez form Please put “Publications Comment” on the subject line. Tax ez form You can also send us comments from www. Tax ez form irs. Tax ez form gov/formspubs/. Tax ez form Select “Comment on Tax Forms and Publications” under “Information about. Tax ez form ” 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. Tax ez form Ordering forms and publications. Tax ez form   Visit www. Tax ez form irs. Tax ez form gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Tax ez form Internal Revenue Service 1201 N. Tax ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax ez form   If you have a tax question, check the information available on IRS. Tax ez form gov or call 1-800-829-1040. Tax ez form We cannot answer tax questions sent to either of the above addresses. Tax ez form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Tax ez form By selecting the method that is best for you, you will have quick and easy access to tax help. Tax ez form Free help with your return. Tax ez form   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax ez form The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax ez form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax ez form To find the nearest VITA or TCE site, visit IRS. Tax ez form gov or call 1-800-906-9887 or 1-800-829-1040. Tax ez form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax ez form To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Tax ez form aarp. Tax ez form org/money/taxaide. Tax ez form   For more information on these programs, go to IRS. Tax ez form gov and enter keyword “VITA” in the upper right-hand corner. Tax ez form Internet. Tax ez form You can access the IRS website at IRS. Tax ez form gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Tax ez form Go to IRS. Tax ez form gov and click on Where's My Refund. Tax ez form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax ez form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax ez form E-file your return. Tax ez form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax ez form Download forms, including talking tax forms, instructions, and publications. Tax ez form Order IRS products online. Tax ez form Research your tax questions online. Tax ez form Search publications online by topic or keyword. Tax ez form Use the online Internal Revenue Code, regulations, or other official guidance. Tax ez form View Internal Revenue Bulletins (IRBs) published in the last few years. Tax ez form Figure your withholding allowances using the withholding calculator online at www. Tax ez form irs. Tax ez form gov/individuals. Tax ez form Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Tax ez form irs. Tax ez form gov/individuals. Tax ez form Sign up to receive local and national tax news by email. Tax ez form Get information on starting and operating a small business. Tax ez form Phone. Tax ez form Many services are available by phone. Tax ez form   Ordering forms, instructions, and publications. Tax ez form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Tax ez form You should receive your order within 10 days. Tax ez form Asking tax questions. Tax ez form Call the IRS with your tax questions at 1-800-829-1040. Tax ez form Solving problems. Tax ez form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax ez form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax ez form Call your local Taxpayer Assistance Center for an appointment. Tax ez form To find the number, go to www. Tax ez form irs. Tax ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax ez form TTY/TDD equipment. Tax ez form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax ez form TeleTax topics. Tax ez form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax ez form Refund information. Tax ez form You can check the status of your refund on the new IRS phone app. Tax ez form Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Tax ez form IRS2Go is a new way to provide you with information and tools. Tax ez form To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Tax ez form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax ez form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax ez form If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Tax ez form Other refund information. Tax ez form To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Tax ez form Evaluating the quality of our telephone services. Tax ez form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax ez form One method is for a second IRS representative to listen in on or record random telephone calls. Tax ez form Another is to ask some callers to complete a short survey at the end of the call. Tax ez form Walk-in. Tax ez form Many products and services are available on a walk-in basis. Tax ez form   Products. Tax ez form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax ez form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Tax ez form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax ez form Services. Tax ez form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax ez form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax ez form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Tax ez form No appointment is necessary—just walk in. Tax ez form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax ez form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax ez form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Tax ez form All other issues will be handled without an appointment. Tax ez form To find the number of your local office, go to  www. Tax ez form irs. Tax ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax ez form Mail. Tax ez form You can send your order for forms, instructions, and publications to the address below. Tax ez form You should receive a response within 10 days after your request is received. Tax ez form  Internal Revenue Service 1201 N. Tax ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax ez form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax ez form Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax ez form We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax ez form Remember, the worst thing you can do is nothing at all. Tax ez form   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax ez form You face (or your business is facing) an immediate threat of adverse action. Tax ez form You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax ez form   If you qualify for our help, we’ll do everything we can to get your problem resolved. Tax ez form You will be assigned to one advocate who will be with you at every turn. Tax ez form We have offices in every state, the District of Columbia, and Puerto Rico. Tax ez form Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Tax ez form And our services are always free. Tax ez form   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax ez form Our tax toolkit at www. Tax ez form TaxpayerAdvocate. Tax ez form irs. Tax ez form gov can help you understand these rights. Tax ez form   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax ez form irs. Tax ez form gov/advocate. Tax ez form You can also call our toll-free number at 1-877-777-4778. Tax ez form   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax ez form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax ez form irs. Tax ez form gov/advocate. Tax ez form Low Income Taxpayer Clinics (LITCs). Tax ez form   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax ez form Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax ez form These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax ez form Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax ez form For more information and to find a clinic near you, see the LITC page at www. Tax ez form irs. Tax ez form gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax ez form This publication is also available by calling 1-800-829-3676 or at your local IRS office. Tax ez form Free tax services. Tax ez form   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax ez form Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax ez form The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax ez form The majority of the information and services listed in this publication are available to you free of charge. Tax ez form If there is a fee associated with a resource or service, it is listed in the publication. Tax ez form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax ez form DVD for tax products. Tax ez form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax ez form Prior-year forms, instructions, and publications. Tax ez form Tax Map: an electronic research tool and finding aid. Tax ez form Tax law frequently asked questions. Tax ez form Tax Topics from the IRS telephone response system. Tax ez form Internal Revenue Code—Title 26 of the U. Tax ez form S. Tax ez form Code. Tax ez form Links to other Internet based Tax Research Materials. Tax ez form Fill-in, print, and save features for most tax forms. Tax ez form Internal Revenue Bulletins. Tax ez form Toll-free and email technical support. Tax ez form Two releases during the year. Tax ez form  – The first release will ship the beginning of January 2012. Tax ez form  – The final release will ship the beginning of March 2012. Tax ez form Purchase the DVD from National Technical Information Service (NTIS) at www. Tax ez form irs. Tax ez form gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax ez form Prev  Up  Next   Home   More Online Publications