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Tax Planning Us 1040ez

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Tax planning us 1040ez 8. Tax planning us 1040ez   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. Tax planning us 1040ez Permissive service credit. Tax planning us 1040ez Tax-Free RolloversHardship exception to rollover rules. Tax planning us 1040ez Eligible retirement plans. Tax planning us 1040ez Nonqualifying distributions. Tax planning us 1040ez Second rollover. Tax planning us 1040ez Gift Tax Distributions Permissible distributions. Tax planning us 1040ez   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. Tax planning us 1040ez In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. Tax planning us 1040ez In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. Tax planning us 1040ez These rules are explained in Publication 575. Tax planning us 1040ez Publication 575 also discusses the additional tax on early distributions from retirement plans. Tax planning us 1040ez Retired public safety officers. Tax planning us 1040ez   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. Tax planning us 1040ez The premiums can be for you, your spouse, or your dependents. Tax planning us 1040ez   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. Tax planning us 1040ez   For additional information, see Publication 575. Tax planning us 1040ez Distribution for active reservist. Tax planning us 1040ez   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. Tax planning us 1040ez A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. Tax planning us 1040ez Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. Tax planning us 1040ez Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. Tax planning us 1040ez If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. Tax planning us 1040ez For each year thereafter, the minimum distribution must be made by the last day of the year. Tax planning us 1040ez If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. Tax planning us 1040ez No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. Tax planning us 1040ez This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. Tax planning us 1040ez For more information, see Publication 575. Tax planning us 1040ez Transfer of Interest in 403(b) Contract Contract exchanges. Tax planning us 1040ez   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. Tax planning us 1040ez This was previously known as a 90-24 transfer. Tax planning us 1040ez A contract exchange is similar to a 90-24 transfer with one major difference. Tax planning us 1040ez Previously, you were able to accomplish the transfer without your employer’s involvement. Tax planning us 1040ez After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. Tax planning us 1040ez In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. Tax planning us 1040ez Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. Tax planning us 1040ez   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. Tax planning us 1040ez Plan-to-plan transfers. Tax planning us 1040ez   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. Tax planning us 1040ez Both the initial plan and the receiving plan must provide for transfers. Tax planning us 1040ez Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. Tax planning us 1040ez The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. Tax planning us 1040ez Tax-free transfers for certain cash distributions. Tax planning us 1040ez   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. Tax planning us 1040ez To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. Tax planning us 1040ez Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. Tax planning us 1040ez Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. Tax planning us 1040ez   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. Tax planning us 1040ez The amount of cash reinvested in the new contract. Tax planning us 1040ez Your investment in the old contract on the date you receive your first cash distribution. Tax planning us 1040ez   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. Tax planning us 1040ez A copy of the statement you gave the new insurer. Tax planning us 1040ez A statement that includes: The words ELECTION UNDER REV. Tax planning us 1040ez PROC. Tax planning us 1040ez 92-44, The name of the company that issued the new contract, and The new policy number. Tax planning us 1040ez Direct trustee-to-trustee transfer. Tax planning us 1040ez   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. Tax planning us 1040ez   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. Tax planning us 1040ez After-tax contributions. Tax planning us 1040ez   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. Tax planning us 1040ez If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. Tax planning us 1040ez Permissive service credit. Tax planning us 1040ez   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. Tax planning us 1040ez   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. Tax planning us 1040ez   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. Tax planning us 1040ez Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. Tax planning us 1040ez You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. Tax planning us 1040ez Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Tax planning us 1040ez See Publication 590 for more information about conversion into a Roth IRA. Tax planning us 1040ez Note. Tax planning us 1040ez A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. Tax planning us 1040ez Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. Tax planning us 1040ez Rollovers to and from 403(b) plans. Tax planning us 1040ez   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. Tax planning us 1040ez Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. Tax planning us 1040ez Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Tax planning us 1040ez See Publication 590 for more information on conversion into a Roth IRA. Tax planning us 1040ez   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Tax planning us 1040ez This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Tax planning us 1040ez   For more information on rollovers and eligible retirement plans, see Publication 575. Tax planning us 1040ez If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. Tax planning us 1040ez Hardship exception to rollover rules. Tax planning us 1040ez   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. Tax planning us 1040ez   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. Tax planning us 1040ez You apply for the waiver by following the general instructions used in requesting a letter ruling. Tax planning us 1040ez These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. Tax planning us 1040ez R. Tax planning us 1040ez B. Tax planning us 1040ez 126 available at www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/irb/2013-01_IRB/ar09. Tax planning us 1040ez html, or see the latest annual update. Tax planning us 1040ez You must also pay a user fee with the application. Tax planning us 1040ez The user fee for a rollover that is less than $50,000 is $500. Tax planning us 1040ez For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. Tax planning us 1040ez R. Tax planning us 1040ez B. Tax planning us 1040ez 237 available at www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/irb/2013-01_IRB/ar13. Tax planning us 1040ez html, or see the latest annual update. Tax planning us 1040ez   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. Tax planning us 1040ez   For additional information on rollovers, see Publication 590. Tax planning us 1040ez Eligible retirement plans. Tax planning us 1040ez   The following are considered eligible retirement plans. Tax planning us 1040ez Individual retirement arrangements. Tax planning us 1040ez Roth IRA. Tax planning us 1040ez 403(b) plans. Tax planning us 1040ez Government eligible 457 plans. Tax planning us 1040ez Qualified retirement plans. Tax planning us 1040ez  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. Tax planning us 1040ez Nonqualifying distributions. Tax planning us 1040ez   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. Tax planning us 1040ez Rollover of nontaxable amounts. Tax planning us 1040ez    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. Tax planning us 1040ez The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. Tax planning us 1040ez   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Tax planning us 1040ez Direct rollovers of 403(b) plan distributions. Tax planning us 1040ez   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. Tax planning us 1040ez Before you receive a distribution, your plan will give you information on this. Tax planning us 1040ez It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. Tax planning us 1040ez Distribution received by you. Tax planning us 1040ez   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. Tax planning us 1040ez Generally, you will receive only 80% of the distribution because 20% must be withheld. Tax planning us 1040ez If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. Tax planning us 1040ez You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. Tax planning us 1040ez Voluntary deductible contributions. Tax planning us 1040ez   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. Tax planning us 1040ez   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. Tax planning us 1040ez Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. Tax planning us 1040ez Excess employer contributions. Tax planning us 1040ez   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. Tax planning us 1040ez   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. Tax planning us 1040ez However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). Tax planning us 1040ez Qualified domestic relations order. Tax planning us 1040ez   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). Tax planning us 1040ez If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. Tax planning us 1040ez You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. Tax planning us 1040ez For more information on the treatment of an interest received under a QDRO, see Publication 575. Tax planning us 1040ez Spouses of deceased employees. Tax planning us 1040ez   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. Tax planning us 1040ez You can make the rollover to any eligible retirement plan. Tax planning us 1040ez   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. Tax planning us 1040ez Second rollover. Tax planning us 1040ez   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. Tax planning us 1040ez For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. Tax planning us 1040ez Nonspouse beneficiary. Tax planning us 1040ez   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. Tax planning us 1040ez If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. Tax planning us 1040ez The IRA will be considered an inherited account. Tax planning us 1040ez The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. Tax planning us 1040ez    For more information on IRAs, see Publication 590. Tax planning us 1040ez Frozen deposits. Tax planning us 1040ez   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. Tax planning us 1040ez The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. Tax planning us 1040ez   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. Tax planning us 1040ez Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. Tax planning us 1040ez Joint and survivor annuity. Tax planning us 1040ez   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. Tax planning us 1040ez More information. Tax planning us 1040ez   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. Tax planning us 1040ez Prev  Up  Next   Home   More Online Publications
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Tax planning us 1040ez Publication 523 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Tax planning us 1040ez Tax questions. Tax planning us 1040ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 523, such as legislation enacted after it was published, go to www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/pub523. Tax planning us 1040ez Reminders Change of address. Tax planning us 1040ez  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Tax planning us 1040ez Mail it to the Internal Revenue Service Center for your old address. Tax planning us 1040ez (Addresses for the Service Centers are on the back of the form. Tax planning us 1040ez ) Home sold with undeducted points. Tax planning us 1040ez  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of sale. Tax planning us 1040ez See Points in Publication 936, Home Mortgage Interest Deduction. Tax planning us 1040ez Photographs of missing children. Tax planning us 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax planning us 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax planning us 1040ez 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. Tax planning us 1040ez Introduction This publication explains the tax rules that apply when you sell your main home. Tax planning us 1040ez In most cases, your main home is the one in which you live most of the time. Tax planning us 1040ez If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). Tax planning us 1040ez See Excluding the Gain , later. Tax planning us 1040ez Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. Tax planning us 1040ez If you have gain that cannot be excluded, you generally must report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses. Tax planning us 1040ez You may also have to complete Form 4797, Sales of Business Property. Tax planning us 1040ez See Reporting the Sale , later. Tax planning us 1040ez If you have a loss on the sale, you generally cannot deduct it on your return. Tax planning us 1040ez However, you may need to report it. Tax planning us 1040ez See Reporting the Sale , later. Tax planning us 1040ez The main topics in this publication are: Figuring gain or loss, Basis, Excluding the gain, Ownership and use tests, and Reporting the sale. Tax planning us 1040ez Other topics include: Business use or rental of home, Deducting taxes in the year of sale, and Recapturing a federal mortgage subsidy. Tax planning us 1040ez Net Investment Income Tax (NIIT). Tax planning us 1040ez   If any part of the gain on the sale of a home is not excluded under the rules discussed in this publication, it may be subject to the NIIT. Tax planning us 1040ez For more details, see Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions. Tax planning us 1040ez Worksheets. Tax planning us 1040ez   Near the end of this publication you will find worksheets you can use to figure your gain (or loss) and your exclusion. Tax planning us 1040ez Use Worksheet 1 to figure the adjusted basis of the home you sold. Tax planning us 1040ez Use Worksheet 2 to figure the gain (or loss), the exclusion, and the taxable gain (if any) on the sale. Tax planning us 1040ez If you do not qualify for the maximum exclusion, use Worksheet 3 to figure your reduced maximum exclusion. Tax planning us 1040ez Date of sale. Tax planning us 1040ez    If you received a Form 1099-S, Proceeds From Real Estate Transactions, the date of sale should be shown in box 1. Tax planning us 1040ez If you did not receive this form, the date of sale is the earlier of (a) the date title transferred or (b) the date the economic burdens and benefits of ownership shifted to the buyer. Tax planning us 1040ez In most cases, these dates are the same. Tax planning us 1040ez What is not covered in this publication. Tax planning us 1040ez   This publication does not cover the sale of rental property, second homes, or vacation homes. Tax planning us 1040ez For information on how to report any gain or loss from those sales, see Publication 544, Sales and Other Dispositions of Assets. Tax planning us 1040ez Comments and suggestions. Tax planning us 1040ez   We welcome your comments about this publication and your suggestions for future editions. Tax planning us 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax planning us 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax planning us 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax planning us 1040ez   You can send your comments from www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/formspubs/. Tax planning us 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax planning us 1040ez   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 planning us 1040ez Ordering forms and publications. Tax planning us 1040ez   Visit www. Tax planning us 1040ez irs. Tax planning us 1040ez 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. Tax planning us 1040ez Internal Revenue Service 1201 N. Tax planning us 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax planning us 1040ez   If you have a tax question, check the information available on IRS. Tax planning us 1040ez gov or call 1-800-829-1040. Tax planning us 1040ez We cannot answer tax questions sent to either of the above addresses. Tax planning us 1040ez Useful Items - You may want to see: Publication 527 Residential Rental Property 530 Tax Information for Homeowners 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 587 Business Use of Your Home 936 Home Mortgage Interest Deduction 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 1040 U. Tax planning us 1040ez S. Tax planning us 1040ez Individual Income Tax Return 1040NR U. Tax planning us 1040ez S. Tax planning us 1040ez Nonresident Alien Income Tax Return 1040X Amended U. Tax planning us 1040ez S. Tax planning us 1040ez Individual Income Tax Return 1099-S Proceeds From Real Estate Transactions 4797 Sales of Business Property 5405 Repayment of the First-Time Homebuyer Credit 8822 Change of Address 8828 Recapture of Federal Mortgage Subsidy 8939 Allocation of Increase in Basis for Property Acquired From a Decedent 8949 Sales and Other Dispositions of Capital Assets W-2 Wage and Tax Statement See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Tax planning us 1040ez Prev  Up  Next   Home   More Online Publications