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Taxact 2008 Free Efile

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Taxact 2008 Free Efile

Taxact 2008 free efile 22. Taxact 2008 free efile   Taxes Table of Contents IntroductionIndian tribal government. Taxact 2008 free efile Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Taxact 2008 free efile Real Estate TaxesReal estate taxes for prior years. Taxact 2008 free efile Examples. Taxact 2008 free efile Form 1099-S. Taxact 2008 free efile Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). Taxact 2008 free efile It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. Taxact 2008 free efile This chapter covers the following topics. Taxact 2008 free efile Income taxes (federal, state, local, and foreign). Taxact 2008 free efile General sales taxes (state and local). Taxact 2008 free efile Real estate taxes (state, local, and foreign). Taxact 2008 free efile Personal property taxes (state and local). Taxact 2008 free efile Taxes and fees you cannot deduct. Taxact 2008 free efile Use Table 22-1 as a guide to determine which taxes you can deduct. Taxact 2008 free efile The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. Taxact 2008 free efile Business taxes. Taxact 2008 free efile   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. Taxact 2008 free efile For information on these taxes, see Publication 535, Business Expenses. Taxact 2008 free efile State or local taxes. Taxact 2008 free efile   These are taxes imposed by the 50 states, U. Taxact 2008 free efile S. Taxact 2008 free efile possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Taxact 2008 free efile Indian tribal government. Taxact 2008 free efile   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. Taxact 2008 free efile Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. Taxact 2008 free efile General sales taxes. Taxact 2008 free efile   These are taxes imposed at one rate on retail sales of a broad range of classes of items. Taxact 2008 free efile Foreign taxes. Taxact 2008 free efile   These are taxes imposed by a foreign country or any of its political subdivisions. Taxact 2008 free efile Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. Taxact 2008 free efile The tax must be imposed on you. Taxact 2008 free efile You must pay the tax during your tax year. Taxact 2008 free efile The tax must be imposed on you. Taxact 2008 free efile   In general, you can deduct only taxes imposed on you. Taxact 2008 free efile   Generally, you can deduct property taxes only if you are an owner of the property. Taxact 2008 free efile If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. Taxact 2008 free efile You must pay the tax during your tax year. Taxact 2008 free efile   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. Taxact 2008 free efile If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. Taxact 2008 free efile If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. Taxact 2008 free efile If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). Taxact 2008 free efile See Publication 538, Accounting Periods and Methods, for details. Taxact 2008 free efile    If you use an accrual method of accounting, see Publication 538 for more information. Taxact 2008 free efile Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. Taxact 2008 free efile State and Local Income Taxes You can deduct state and local income taxes. Taxact 2008 free efile However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. Taxact 2008 free efile See General Sales Taxes , later. Taxact 2008 free efile Exception. Taxact 2008 free efile    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. Taxact 2008 free efile For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. Taxact 2008 free efile What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Taxact 2008 free efile Withheld taxes. Taxact 2008 free efile   You can deduct state and local income taxes withheld from your salary in the year they are withheld. Taxact 2008 free efile Your Form(s) W-2 will show these amounts. Taxact 2008 free efile Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. Taxact 2008 free efile Estimated tax payments. Taxact 2008 free efile   You can deduct estimated tax payments you made during the year to a state or local government. Taxact 2008 free efile However, you must have a reasonable basis for making the estimated tax payments. Taxact 2008 free efile Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. Taxact 2008 free efile For example, you made an estimated state income tax payment. Taxact 2008 free efile However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. Taxact 2008 free efile You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. Taxact 2008 free efile Refund applied to taxes. Taxact 2008 free efile   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. Taxact 2008 free efile    Do not reduce your deduction by either of the following items. Taxact 2008 free efile Any state or local income tax refund (or credit) you expect to receive for 2013. Taxact 2008 free efile Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. Taxact 2008 free efile   However, part or all of this refund (or credit) may be taxable. Taxact 2008 free efile See Refund (or credit) of state or local income taxes , later. Taxact 2008 free efile Separate federal returns. Taxact 2008 free efile   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. Taxact 2008 free efile Joint state and local returns. Taxact 2008 free efile   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. Taxact 2008 free efile You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. Taxact 2008 free efile However, you cannot deduct more than the amount you actually paid during the year. Taxact 2008 free efile You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. Taxact 2008 free efile If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. Taxact 2008 free efile Joint federal return. Taxact 2008 free efile   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. Taxact 2008 free efile Contributions to state benefit funds. Taxact 2008 free efile    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. Taxact 2008 free efile For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. Taxact 2008 free efile Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. Taxact 2008 free efile Alaska Unemployment Compensation Fund. Taxact 2008 free efile California Nonoccupational Disability Benefit Fund. Taxact 2008 free efile New Jersey Nonoccupational Disability Benefit Fund. Taxact 2008 free efile New Jersey Unemployment Compensation Fund. Taxact 2008 free efile New York Nonoccupational Disability Benefit Fund. Taxact 2008 free efile Pennsylvania Unemployment Compensation Fund. Taxact 2008 free efile Rhode Island Temporary Disability Benefit Fund. Taxact 2008 free efile Washington State Supplemental Workmen's Compensation Fund. Taxact 2008 free efile    Employee contributions to private or voluntary disability plans are not deductible. Taxact 2008 free efile Refund (or credit) of state or local income taxes. Taxact 2008 free efile   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. Taxact 2008 free efile This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. Taxact 2008 free efile If you did not itemize your deductions in the previous year, do not include the refund in income. Taxact 2008 free efile If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. Taxact 2008 free efile For a discussion of how much to include, see Recoveries in chapter 12. Taxact 2008 free efile Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Taxact 2008 free efile S. Taxact 2008 free efile possession. Taxact 2008 free efile However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Taxact 2008 free efile S. Taxact 2008 free efile tax under the foreign earned income exclusion or the foreign housing exclusion. Taxact 2008 free efile For information on these exclusions, see Publication 54, Tax Guide for U. Taxact 2008 free efile S. Taxact 2008 free efile Citizens and Resident Aliens Abroad. Taxact 2008 free efile For information on the foreign tax credit, see Publication 514. Taxact 2008 free efile General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. Taxact 2008 free efile You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. Taxact 2008 free efile Actual expenses. Taxact 2008 free efile   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. Taxact 2008 free efile However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Taxact 2008 free efile If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Taxact 2008 free efile If you use the actual expenses method, you must have receipts to show the general sales taxes paid. Taxact 2008 free efile Do not include sales taxes paid on items used in your trade or business. Taxact 2008 free efile Motor vehicles. Taxact 2008 free efile   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Taxact 2008 free efile This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. Taxact 2008 free efile Optional sales tax tables. Taxact 2008 free efile   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). Taxact 2008 free efile You may also be able to add the state and local general sales taxes paid on certain specified items. Taxact 2008 free efile   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. Taxact 2008 free efile Your income is your adjusted gross income plus any nontaxable items such as the following. Taxact 2008 free efile Tax-exempt interest. Taxact 2008 free efile Veterans' benefits. Taxact 2008 free efile Nontaxable combat pay. Taxact 2008 free efile Workers' compensation. Taxact 2008 free efile Nontaxable part of social security and railroad retirement benefits. Taxact 2008 free efile Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. Taxact 2008 free efile Public assistance payments. Taxact 2008 free efile If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. Taxact 2008 free efile See the Instructions for Schedule A (Form 1040), line 5, for details. Taxact 2008 free efile Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. Taxact 2008 free efile You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. Taxact 2008 free efile Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Taxact 2008 free efile They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. Taxact 2008 free efile For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. Taxact 2008 free efile Tenant-shareholders in a cooperative housing corporation. Taxact 2008 free efile   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. Taxact 2008 free efile The corporation should provide you with a statement showing your share of the taxes. Taxact 2008 free efile For more information, see Special Rules for Cooperatives in Publication 530. Taxact 2008 free efile Division of real estate taxes between buyers and sellers. Taxact 2008 free efile   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. Taxact 2008 free efile   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. Taxact 2008 free efile The seller is treated as paying the taxes up to, but not including, the date of sale. Taxact 2008 free efile The buyer is treated as paying the taxes beginning with the date of sale. Taxact 2008 free efile This applies regardless of the lien dates under local law. Taxact 2008 free efile Generally, this information is included on the settlement statement provided at the closing. Taxact 2008 free efile    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. Taxact 2008 free efile This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. Taxact 2008 free efile However, you must also include the amount of that tax in the selling price of the property. Taxact 2008 free efile The buyer must include the same amount in his or her cost of the property. Taxact 2008 free efile   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. Taxact 2008 free efile Worksheet 22-1. Taxact 2008 free efile Figuring Your Real Estate Tax Deduction 1. Taxact 2008 free efile Enter the total real estate taxes for the real property tax year   2. Taxact 2008 free efile Enter the number of days in the real property tax year that you owned the property   3. Taxact 2008 free efile Divide line 2 by 365 (for leap years, divide line 2 by 366) . Taxact 2008 free efile 4. Taxact 2008 free efile Multiply line 1 by line 3. Taxact 2008 free efile This is your deduction. Taxact 2008 free efile Enter it on Schedule A (Form 1040), line 6   Note. Taxact 2008 free efile Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. Taxact 2008 free efile Your total deduction is the sum of the line 4 amounts for all of the properties. Taxact 2008 free efile Real estate taxes for prior years. Taxact 2008 free efile   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. Taxact 2008 free efile Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. Taxact 2008 free efile The buyer must add them to the cost of the property. Taxact 2008 free efile The seller can deduct these taxes paid by the buyer. Taxact 2008 free efile However, the seller must include them in the selling price. Taxact 2008 free efile Examples. Taxact 2008 free efile   The following examples illustrate how real estate taxes are divided between buyer and seller. Taxact 2008 free efile Example 1. Taxact 2008 free efile Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. Taxact 2008 free efile The tax on their old home, sold on May 7, was $620. Taxact 2008 free efile The tax on their new home, bought on May 3, was $732. Taxact 2008 free efile Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. Taxact 2008 free efile On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. Taxact 2008 free efile Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). Taxact 2008 free efile They figure their deduction for taxes on their old home as follows. Taxact 2008 free efile Worksheet 22-1. Taxact 2008 free efile Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. Taxact 2008 free efile Enter the total real estate taxes for the real property tax year $620 2. Taxact 2008 free efile Enter the number of days in the real property tax year that you owned the property 126 3. Taxact 2008 free efile Divide line 2 by 365 (for leap years, divide line 2 by 366) . Taxact 2008 free efile 3452 4. Taxact 2008 free efile Multiply line 1 by line 3. Taxact 2008 free efile This is your deduction. Taxact 2008 free efile Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. Taxact 2008 free efile (The buyers add the $214 to their cost of the home. Taxact 2008 free efile ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). Taxact 2008 free efile They figure their deduction for taxes on their new home as follows. Taxact 2008 free efile Worksheet 22-1. Taxact 2008 free efile Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Taxact 2008 free efile Enter the total real estate taxes for the real property tax year $732 2. Taxact 2008 free efile Enter the number of days in the real property tax year that you owned the property 243 3. Taxact 2008 free efile Divide line 2 by 365 (for leap years, divide line 2 by 366) . Taxact 2008 free efile 6658 4. Taxact 2008 free efile Multiply line 1 by line 3. Taxact 2008 free efile This is your deduction. Taxact 2008 free efile Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. Taxact 2008 free efile (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. Taxact 2008 free efile ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. Taxact 2008 free efile They will enter this amount on Schedule A (Form 1040), line 6. Taxact 2008 free efile Example 2. Taxact 2008 free efile George and Helen Brown bought a new home on May 3, 2013. Taxact 2008 free efile Their real property tax year for the new home is the calendar year. Taxact 2008 free efile Real estate taxes for 2012 were assessed in their state on January 1, 2013. Taxact 2008 free efile The taxes became due on May 31, 2013, and October 31, 2013. Taxact 2008 free efile The Browns agreed to pay all taxes due after the date of purchase. Taxact 2008 free efile Real estate taxes for 2012 were $680. Taxact 2008 free efile They paid $340 on May 31, 2013, and $340 on October 31, 2013. Taxact 2008 free efile These taxes were for the 2012 real property tax year. Taxact 2008 free efile The Browns cannot deduct them since they did not own the property until 2013. Taxact 2008 free efile Instead, they must add $680 to the cost of their new home. Taxact 2008 free efile In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. Taxact 2008 free efile The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). Taxact 2008 free efile They will figure their 2014 deduction for taxes as follows. Taxact 2008 free efile Worksheet 22-1. Taxact 2008 free efile Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Taxact 2008 free efile Enter the total real estate taxes for the real property tax year $752 2. Taxact 2008 free efile Enter the number of days in the real property tax year that you owned the property 243 3. Taxact 2008 free efile Divide line 2 by 365 (for leap years, divide line 2 by 366) . Taxact 2008 free efile 6658 4. Taxact 2008 free efile Multiply line 1 by line 3. Taxact 2008 free efile This is your deduction. Taxact 2008 free efile Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. Taxact 2008 free efile Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. Taxact 2008 free efile This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. Taxact 2008 free efile The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. Taxact 2008 free efile The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. Taxact 2008 free efile Form 1099-S. Taxact 2008 free efile   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. Taxact 2008 free efile Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. Taxact 2008 free efile The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. Taxact 2008 free efile   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. Taxact 2008 free efile The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. Taxact 2008 free efile See Refund (or rebate) , later. Taxact 2008 free efile Taxes placed in escrow. Taxact 2008 free efile   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. Taxact 2008 free efile You can deduct only the real estate tax that the third party actually paid to the taxing authority. Taxact 2008 free efile If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. Taxact 2008 free efile Tenants by the entirety. Taxact 2008 free efile   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. Taxact 2008 free efile Divorced individuals. Taxact 2008 free efile   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. Taxact 2008 free efile See Taxes and insurance in chapter 18 for more information. Taxact 2008 free efile Ministers' and military housing allowances. Taxact 2008 free efile   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. Taxact 2008 free efile Refund (or rebate). Taxact 2008 free efile   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. Taxact 2008 free efile If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. Taxact 2008 free efile However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. Taxact 2008 free efile For more information, see Recoveries in chapter 12. Taxact 2008 free efile Table 22-1. Taxact 2008 free efile Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. Taxact 2008 free efile Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). Taxact 2008 free efile     Fines and penalties. Taxact 2008 free efile Income Taxes State and local income taxes. Taxact 2008 free efile Federal income taxes. Taxact 2008 free efile   Foreign income taxes. Taxact 2008 free efile     Employee contributions to state funds listed under Contributions to state benefit funds . Taxact 2008 free efile Employee contributions to private or voluntary disability plans. Taxact 2008 free efile     State and local general sales taxes if you choose to deduct state and local income taxes. Taxact 2008 free efile General Sales Taxes State and local general sales taxes, including compensating use taxes. Taxact 2008 free efile State and local income taxes if you choose to deduct state and local general sales taxes. Taxact 2008 free efile Other Taxes Taxes that are expenses of your trade or business. Taxact 2008 free efile Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. Taxact 2008 free efile   Taxes on property producing rent or royalty income. Taxact 2008 free efile Per capita taxes. Taxact 2008 free efile   Occupational taxes. Taxact 2008 free efile See chapter 28. Taxact 2008 free efile     One-half of self-employment tax paid. Taxact 2008 free efile   Personal Property Taxes State and local personal property taxes. Taxact 2008 free efile Customs duties that are not expenses of your trade or business or of producing income. Taxact 2008 free efile Real Estate Taxes State and local real estate taxes. Taxact 2008 free efile Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). Taxact 2008 free efile   Foreign real estate taxes. Taxact 2008 free efile Taxes for local benefits (with exceptions). Taxact 2008 free efile See Real Estate-Related Items You Cannot Deduct . Taxact 2008 free efile   Tenant's share of real estate taxes paid by  cooperative housing corporation. Taxact 2008 free efile Trash and garbage pickup fees (with exceptions). Taxact 2008 free efile See Real Estate-Related Items You Cannot Deduct . Taxact 2008 free efile     Rent increase due to higher real estate taxes. Taxact 2008 free efile     Homeowners' association charges. Taxact 2008 free efile Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. Taxact 2008 free efile Taxes for local benefits. Taxact 2008 free efile Itemized charges for services (such as trash and garbage pickup fees). Taxact 2008 free efile Transfer taxes (or stamp taxes). Taxact 2008 free efile Rent increases due to higher real estate taxes. Taxact 2008 free efile Homeowners' association charges. Taxact 2008 free efile Taxes for local benefits. Taxact 2008 free efile   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. Taxact 2008 free efile These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. Taxact 2008 free efile You should increase the basis of your property by the amount of the assessment. Taxact 2008 free efile   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. Taxact 2008 free efile If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. Taxact 2008 free efile If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. Taxact 2008 free efile    Taxes for local benefits may be included in your real estate tax bill. Taxact 2008 free efile If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Taxact 2008 free efile You should use the rules above to determine if the local benefit tax is deductible. Taxact 2008 free efile Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. Taxact 2008 free efile Itemized charges for services. Taxact 2008 free efile    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. Taxact 2008 free efile For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). Taxact 2008 free efile    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. Taxact 2008 free efile If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Taxact 2008 free efile Exception. Taxact 2008 free efile   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. Taxact 2008 free efile Transfer taxes (or stamp taxes). Taxact 2008 free efile   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. Taxact 2008 free efile If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. Taxact 2008 free efile If paid by the buyer, they are included in the cost basis of the property. Taxact 2008 free efile Rent increase due to higher real estate taxes. Taxact 2008 free efile   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. Taxact 2008 free efile Homeowners' association charges. Taxact 2008 free efile   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. Taxact 2008 free efile Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. Taxact 2008 free efile A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. Taxact 2008 free efile For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. Taxact 2008 free efile If the tax is partly based on value and partly based on other criteria, it may qualify in part. Taxact 2008 free efile Example. Taxact 2008 free efile Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. Taxact 2008 free efile You paid $32 based on the value ($1,500) and weight (3,400 lbs. Taxact 2008 free efile ) of your car. Taxact 2008 free efile You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. Taxact 2008 free efile The remaining $17 ($. Taxact 2008 free efile 50 × 34), based on the weight, is not deductible. Taxact 2008 free efile Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. Taxact 2008 free efile Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. Taxact 2008 free efile See Table 22-1. Taxact 2008 free efile Taxes and fees that are generally not deductible include the following items. Taxact 2008 free efile Employment taxes. Taxact 2008 free efile This includes social security, Medicare, and railroad retirement taxes withheld from your pay. Taxact 2008 free efile However, one-half of self-employment tax you pay is deductible. Taxact 2008 free efile In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. Taxact 2008 free efile For more information, see chapters 21 and 32. Taxact 2008 free efile Estate, inheritance, legacy, or succession taxes. Taxact 2008 free efile However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. Taxact 2008 free efile In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. Taxact 2008 free efile For more information, see Publication 559, Survivors, Executors, and Administrators. Taxact 2008 free efile Federal income taxes. Taxact 2008 free efile This includes income taxes withheld from your pay. Taxact 2008 free efile Fines and penalties. Taxact 2008 free efile You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. Taxact 2008 free efile Gift taxes. Taxact 2008 free efile License fees. Taxact 2008 free efile You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). Taxact 2008 free efile Per capita taxes. Taxact 2008 free efile You cannot deduct state or local per capita taxes. Taxact 2008 free efile Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. Taxact 2008 free efile For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. Taxact 2008 free efile Where To Deduct You deduct taxes on the following schedules. Taxact 2008 free efile State and local income taxes. Taxact 2008 free efile    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. Taxact 2008 free efile Check box a on line 5. Taxact 2008 free efile General sales taxes. Taxact 2008 free efile   Sales taxes are deducted on Schedule A (Form 1040), line 5. Taxact 2008 free efile You must check box b on line 5. Taxact 2008 free efile If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. Taxact 2008 free efile Foreign income taxes. Taxact 2008 free efile   Generally, income taxes you pay to a foreign country or U. Taxact 2008 free efile S. Taxact 2008 free efile possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. Taxact 2008 free efile S. Taxact 2008 free efile income tax on Form 1040, line 47. Taxact 2008 free efile To claim the credit, you may have to complete and attach Form 1116. Taxact 2008 free efile For more information, see chapter 37, the Form 1040 instructions, or Publication 514. Taxact 2008 free efile Real estate taxes and personal property taxes. Taxact 2008 free efile    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). Taxact 2008 free efile Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). Taxact 2008 free efile Self-employment tax. Taxact 2008 free efile    Deduct one-half of your self-employment tax on Form 1040, line 27. Taxact 2008 free efile Other taxes. Taxact 2008 free efile    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 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IRS Gives Colorado Flood Victims More Time To Decide When To Claim Losses

IR-2014-35, March 25, 2014  

WASHINGTON — The Internal Revenue Service today provided taxpayers an extension until Oct. 15, 2014, to decide when to claim disaster losses arising from last September’s flooding.

The extension means that eligible individuals and businesses will now have until Oct. 15 to decide whether to claim these losses on either their 2012 or 2013 returns. Without this extension, these taxpayers would have had to make this choice by the original due date for the 2013 return, usually April 15.

Depending upon various income factors, claiming losses on a 2012 return versus a 2013 return could result in greater tax savings for some taxpayers. The extra time is available, regardless of whether a taxpayer requests a tax-filing extension for either year.

Eligible taxpayers are those who suffered uninsured or unreimbursed losses resulting from severe storms, flooding, landslides and mudslides in the 20 federally-designated disaster area counties from Sept. 11 to Sept. 30, 2013. The disaster area counties are Adams, Arapahoe, Boulder, Broomfield, Clear Creek, Crowley, Denver, El Paso, Fremont, Gilpin, Jefferson, Lake, Larimer, Lincoln, Logan, Morgan, Pueblo, Sedgwick, Washington and Weld.

Though taxpayers who miss the new Oct. 15 cut-off will lose the option of claiming their losses for 2012, they will still be able to claim them on an original or amended 2013 return. Further details are in Notice 2014-20, posted today on IRS.gov and also scheduled to be in Internal Revenue Bulletin 2014-15, dated April 7, 2014.

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Page Last Reviewed or Updated: 25-Mar-2014

The Taxact 2008 Free Efile

Taxact 2008 free efile 5. Taxact 2008 free efile   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Taxact 2008 free efile Free help with your tax return. Taxact 2008 free efile   You can get free help preparing your return nationwide from IRS-certified volunteers. Taxact 2008 free efile The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Taxact 2008 free efile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxact 2008 free efile 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. Taxact 2008 free efile In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Taxact 2008 free efile To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Taxact 2008 free efile gov, download the IRS2Go app, or call 1-800-906-9887. Taxact 2008 free efile   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxact 2008 free efile To find the nearest AARP Tax-Aide site, visit AARP's website at www. Taxact 2008 free efile aarp. Taxact 2008 free efile org/money/taxaide or call 1-888-227-7669. Taxact 2008 free efile For more information on these programs, go to IRS. Taxact 2008 free efile gov and enter “VITA” in the search box. Taxact 2008 free efile Internet. Taxact 2008 free efile    IRS. Taxact 2008 free efile gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Taxact 2008 free efile Download the free IRS2Go app from the iTunes app store or from Google Play. Taxact 2008 free efile Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Taxact 2008 free efile Check the status of your 2013 refund with the Where's My Refund? application on IRS. Taxact 2008 free efile gov or download the IRS2Go app and select the Refund Status option. Taxact 2008 free efile The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxact 2008 free efile Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Taxact 2008 free efile You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxact 2008 free efile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxact 2008 free efile Use the Interactive Tax Assistant (ITA) to research your tax questions. Taxact 2008 free efile No need to wait on the phone or stand in line. Taxact 2008 free efile The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Taxact 2008 free efile When you reach the response screen, you can print the entire interview and the final response for your records. Taxact 2008 free efile New subject areas are added on a regular basis. Taxact 2008 free efile  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Taxact 2008 free efile gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Taxact 2008 free efile You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Taxact 2008 free efile The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Taxact 2008 free efile When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Taxact 2008 free efile Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Taxact 2008 free efile You can also ask the IRS to mail a return or an account transcript to you. Taxact 2008 free efile Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Taxact 2008 free efile gov or by calling 1-800-908-9946. Taxact 2008 free efile Tax return and tax account transcripts are generally available for the current year and the past three years. Taxact 2008 free efile Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Taxact 2008 free efile Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Taxact 2008 free efile If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Taxact 2008 free efile Check the status of your amended return using Where's My Amended Return? Go to IRS. Taxact 2008 free efile gov and enter Where's My Amended Return? in the search box. Taxact 2008 free efile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxact 2008 free efile It can take up to 3 weeks from the date you mailed it to show up in our system. Taxact 2008 free efile Make a payment using one of several safe and convenient electronic payment options available on IRS. Taxact 2008 free efile gov. Taxact 2008 free efile Select the Payment tab on the front page of IRS. Taxact 2008 free efile gov for more information. Taxact 2008 free efile Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Taxact 2008 free efile Figure your income tax withholding with the IRS Withholding Calculator on IRS. Taxact 2008 free efile gov. Taxact 2008 free efile Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Taxact 2008 free efile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Taxact 2008 free efile gov. Taxact 2008 free efile Request an Electronic Filing PIN by going to IRS. Taxact 2008 free efile gov and entering Electronic Filing PIN in the search box. Taxact 2008 free efile Download forms, instructions and publications, including accessible versions for people with disabilities. Taxact 2008 free efile Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Taxact 2008 free efile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Taxact 2008 free efile An employee can answer questions about your tax account or help you set up a payment plan. Taxact 2008 free efile Before you visit, check the Office Locator on IRS. Taxact 2008 free efile gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Taxact 2008 free efile If you have a special need, such as a disability, you can request an appointment. Taxact 2008 free efile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Taxact 2008 free efile Apply for an Employer Identification Number (EIN). Taxact 2008 free efile Go to IRS. Taxact 2008 free efile gov and enter Apply for an EIN in the search box. Taxact 2008 free efile Read the Internal Revenue Code, regulations, or other official guidance. Taxact 2008 free efile Read Internal Revenue Bulletins. Taxact 2008 free efile Sign up to receive local and national tax news and more by email. Taxact 2008 free efile Just click on “subscriptions” above the search box on IRS. Taxact 2008 free efile gov and choose from a variety of options. Taxact 2008 free efile Phone. Taxact 2008 free efile    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Taxact 2008 free efile Download the free IRS2Go app from the iTunes app store or from Google Play. Taxact 2008 free efile Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Taxact 2008 free efile gov, or download the IRS2Go app. Taxact 2008 free efile Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxact 2008 free efile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxact 2008 free efile Most VITA and TCE sites offer free electronic filing. Taxact 2008 free efile Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Taxact 2008 free efile Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Taxact 2008 free efile Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Taxact 2008 free efile If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Taxact 2008 free efile The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxact 2008 free efile Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxact 2008 free efile Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Taxact 2008 free efile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxact 2008 free efile Note, the above information is for our automated hotline. Taxact 2008 free efile Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Taxact 2008 free efile Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Taxact 2008 free efile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxact 2008 free efile It can take up to 3 weeks from the date you mailed it to show up in our system. Taxact 2008 free efile Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Taxact 2008 free efile You should receive your order within 10 business days. Taxact 2008 free efile Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Taxact 2008 free efile If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Taxact 2008 free efile Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Taxact 2008 free efile The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Taxact 2008 free efile These individuals can also contact the IRS through relay services such as the Federal Relay Service. Taxact 2008 free efile Walk-in. Taxact 2008 free efile   You can find a selection of forms, publications and services — in-person. Taxact 2008 free efile Products. Taxact 2008 free efile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxact 2008 free efile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Taxact 2008 free efile Services. Taxact 2008 free efile You can walk in to your local TAC for face-to-face tax help. Taxact 2008 free efile An employee can answer questions about your tax account or help you set up a payment plan. Taxact 2008 free efile Before visiting, use the Office Locator tool on IRS. Taxact 2008 free efile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Taxact 2008 free efile Mail. Taxact 2008 free efile   You can send your order for forms, instructions, and publications to the address below. Taxact 2008 free efile You should receive a response within 10 business days after your request is received. Taxact 2008 free efile Internal Revenue Service 1201 N. Taxact 2008 free efile Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Taxact 2008 free efile The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxact 2008 free efile Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Taxact 2008 free efile   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Taxact 2008 free efile We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Taxact 2008 free efile You face (or your business is facing) an immediate threat of adverse action. Taxact 2008 free efile You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Taxact 2008 free efile   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Taxact 2008 free efile Here's why we can help: TAS is an independent organization within the IRS. Taxact 2008 free efile Our advocates know how to work with the IRS. Taxact 2008 free efile Our services are free and tailored to meet your needs. Taxact 2008 free efile We have offices in every state, the District of Columbia, and Puerto Rico. Taxact 2008 free efile   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Taxact 2008 free efile   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Taxact 2008 free efile If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Taxact 2008 free efile Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Taxact 2008 free efile Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Taxact 2008 free efile Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Taxact 2008 free efile Prev  Up  Next   Home   More Online Publications