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Unfiled Tax Returns

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Unfiled Tax Returns

Unfiled tax returns 28. Unfiled tax returns   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. Unfiled tax returns  The 2013 rate for business use of a vehicle is 56½ cents per mile. Unfiled tax returns Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). Unfiled tax returns You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Unfiled tax returns This chapter covers the following topics. Unfiled tax returns Deductions subject to the 2% limit. Unfiled tax returns Deductions not subject to the 2% limit. Unfiled tax returns Expenses you cannot deduct. Unfiled tax returns You must keep records to verify your deductions. Unfiled tax returns You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Unfiled tax returns For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. Unfiled tax returns Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). Unfiled tax returns You can claim the amount of expenses that is more than 2% of your adjusted gross income. Unfiled tax returns You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Unfiled tax returns Your adjusted gross income is the amount on Form 1040, line 38. Unfiled tax returns Generally, you apply the 2% limit after you apply any other deduction limit. Unfiled tax returns For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. Unfiled tax returns Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). Unfiled tax returns Unreimbursed employee expenses (line 21). Unfiled tax returns Tax preparation fees (line 22). Unfiled tax returns Other expenses (line 23). Unfiled tax returns Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Unfiled tax returns An expense is ordinary if it is common and accepted in your trade, business, or profession. Unfiled tax returns An expense is necessary if it is appropriate and helpful to your business. Unfiled tax returns An expense does not have to be required to be considered necessary. Unfiled tax returns Examples of unreimbursed employee expenses are listed next. Unfiled tax returns The list is followed by discussions of additional unreimbursed employee expenses. Unfiled tax returns Business bad debt of an employee. Unfiled tax returns Education that is work related. Unfiled tax returns (See chapter 27. Unfiled tax returns ) Legal fees related to your job. Unfiled tax returns Licenses and regulatory fees. Unfiled tax returns Malpractice insurance premiums. Unfiled tax returns Medical examinations required by an employer. Unfiled tax returns Occupational taxes. Unfiled tax returns Passport for a business trip. Unfiled tax returns Subscriptions to professional journals and trade magazines related to your work. Unfiled tax returns Travel, transportation, entertainment, and gifts related to your work. Unfiled tax returns (See chapter 26. Unfiled tax returns ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Unfiled tax returns Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. Unfiled tax returns Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. Unfiled tax returns For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. Unfiled tax returns Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. Unfiled tax returns Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Unfiled tax returns Lobbying and political activities. Unfiled tax returns   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Unfiled tax returns See Dues used for lobbying under Nondeductible Expenses, later. Unfiled tax returns Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. Unfiled tax returns If you file Form 1040A, you can deduct these expenses on line 16. Unfiled tax returns If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Unfiled tax returns However, neither spouse can deduct more than $250 of his or her qualified expenses. Unfiled tax returns Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. Unfiled tax returns You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. Unfiled tax returns The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Unfiled tax returns See Publication 587 for more detailed information and a worksheet. Unfiled tax returns Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. Unfiled tax returns You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. Unfiled tax returns Employment and outplacement agency fees. Unfiled tax returns   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Unfiled tax returns Employer pays you back. Unfiled tax returns   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. Unfiled tax returns (See Recoveries in chapter 12. Unfiled tax returns ) Employer pays the employment agency. Unfiled tax returns   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. Unfiled tax returns Résumé. Unfiled tax returns   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. Unfiled tax returns Travel and transportation expenses. Unfiled tax returns   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. Unfiled tax returns You can deduct the travel expenses if the trip is primarily to look for a new job. Unfiled tax returns The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. Unfiled tax returns   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. Unfiled tax returns   You can choose to use the standard mileage rate to figure your car expenses. Unfiled tax returns The 2013 rate for business use of a vehicle is 56½ cents per mile. Unfiled tax returns See chapter 26 for more information. Unfiled tax returns Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. Unfiled tax returns Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Unfiled tax returns If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. Unfiled tax returns Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. Unfiled tax returns If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. Unfiled tax returns Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Unfiled tax returns You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. Unfiled tax returns However, you cannot deduct the cost of travel as a form of education. Unfiled tax returns Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. Unfiled tax returns You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Unfiled tax returns For more information about depreciation, see Publication 946. Unfiled tax returns Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Unfiled tax returns You can also deduct assessments for benefit payments to unemployed union members. Unfiled tax returns However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Unfiled tax returns Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. Unfiled tax returns You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Unfiled tax returns See Lobbying Expenses under Nondeductible Expenses, later. Unfiled tax returns Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Unfiled tax returns You must wear them as a condition of your employment. Unfiled tax returns The clothes are not suitable for everyday wear. Unfiled tax returns It is not enough that you wear distinctive clothing. Unfiled tax returns The clothing must be specifically required by your employer. Unfiled tax returns Nor is it enough that you do not, in fact, wear your work clothes away from work. Unfiled tax returns The clothing must not be suitable for taking the place of your regular clothing. Unfiled tax returns Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. Unfiled tax returns ). Unfiled tax returns Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Unfiled tax returns However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Unfiled tax returns Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Unfiled tax returns Protective clothing. Unfiled tax returns   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. Unfiled tax returns   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. Unfiled tax returns Military uniforms. Unfiled tax returns   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Unfiled tax returns However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. Unfiled tax returns In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Unfiled tax returns   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. Unfiled tax returns   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Unfiled tax returns Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. Unfiled tax returns Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Unfiled tax returns These fees include the cost of tax preparation software programs and tax publications. Unfiled tax returns They also include any fee you paid for electronic filing of your return. Unfiled tax returns Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. Unfiled tax returns On Schedule A (Form 1040), line 23, you can deduct expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Unfiled tax returns You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. Unfiled tax returns Some of these other expenses are explained in the following discussions. Unfiled tax returns If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. Unfiled tax returns Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Unfiled tax returns Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. Unfiled tax returns First report the loss in Section B of Form 4684, Casualties and Thefts. Unfiled tax returns You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Unfiled tax returns To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Unfiled tax returns For other casualty and theft losses, see chapter 25. Unfiled tax returns Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. Unfiled tax returns Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. Unfiled tax returns The fees are deductible in the year paid. Unfiled tax returns Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). Unfiled tax returns You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Unfiled tax returns But if you work as an employee and also use the computer in that work, see Publication 946. Unfiled tax returns Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Unfiled tax returns Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Unfiled tax returns The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. Unfiled tax returns For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Unfiled tax returns Fees to Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. Unfiled tax returns But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Unfiled tax returns You must add the fee to the cost of the property. Unfiled tax returns You cannot deduct the fee you pay to a broker to sell securities. Unfiled tax returns You can use the fee only to figure gain or loss from the sale. Unfiled tax returns See the Instructions for Form 8949 for information on how to report the fee. Unfiled tax returns Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Unfiled tax returns A hobby is not a business because it is not carried on to make a profit. Unfiled tax returns See Activity not for profit in chapter 12 under Other Income. Unfiled tax returns Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Unfiled tax returns Deductions of pass-through entities are passed through to the partners or shareholders. Unfiled tax returns The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Unfiled tax returns Example. Unfiled tax returns You are a member of an investment club that is formed solely to invest in securities. Unfiled tax returns The club is treated as a partnership. Unfiled tax returns The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Unfiled tax returns In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Unfiled tax returns However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. Unfiled tax returns Publicly offered mutual funds. Unfiled tax returns   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Unfiled tax returns A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. Unfiled tax returns   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). Unfiled tax returns This net figure is the amount you report on your return as income. Unfiled tax returns You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Unfiled tax returns Information returns. Unfiled tax returns   You should receive information returns from pass-through entities. Unfiled tax returns Partnerships and S corporations. Unfiled tax returns   These entities issue Schedule K-1, which lists the items and amounts you must report and identifies the tax return schedules and lines to use. Unfiled tax returns Nonpublicly offered mutual funds. Unfiled tax returns   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. Unfiled tax returns You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Unfiled tax returns Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. Unfiled tax returns Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. Unfiled tax returns You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce, if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. Unfiled tax returns You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F), on the appropriate schedule. Unfiled tax returns You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). Unfiled tax returns See Tax Preparation Fees , earlier. Unfiled tax returns Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. Unfiled tax returns Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. Unfiled tax returns If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Unfiled tax returns If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Unfiled tax returns Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. Unfiled tax returns Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. Unfiled tax returns You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Unfiled tax returns Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Unfiled tax returns These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. Unfiled tax returns Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Unfiled tax returns For more information about IRAs, see chapter 17. Unfiled tax returns Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Unfiled tax returns They are not subject to the 2% limit. Unfiled tax returns Report these items on Schedule A (Form 1040), line 28. Unfiled tax returns List of Deductions Each of the following items is discussed in detail after the list (except where indicated). Unfiled tax returns Amortizable premium on taxable bonds. Unfiled tax returns Casualty and theft losses from income- producing property. Unfiled tax returns Federal estate tax on income in respect of a decedent. Unfiled tax returns Gambling losses up to the amount of gambling winnings. Unfiled tax returns Impairment-related work expenses of persons with disabilities. Unfiled tax returns Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Unfiled tax returns Losses from Ponzi-type investment schemes. Unfiled tax returns See Losses from Ponzi-type investment schemes under Theft in chapter 25. Unfiled tax returns Repayments of more than $3,000 under a claim of right. Unfiled tax returns Unrecovered investment in an annuity. Unfiled tax returns Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. Unfiled tax returns You can elect to amortize the premium on taxable bonds. Unfiled tax returns The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Unfiled tax returns Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. Unfiled tax returns For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. Unfiled tax returns Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). Unfiled tax returns First, report the loss in Form 4684, Section B. Unfiled tax returns You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. Unfiled tax returns To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Unfiled tax returns For more information on casualty and theft losses, see chapter 25. Unfiled tax returns Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Unfiled tax returns Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. Unfiled tax returns See Publication 559 for more information. Unfiled tax returns Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. Unfiled tax returns You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Unfiled tax returns You cannot deduct gambling losses that are more than your winnings. Unfiled tax returns You cannot reduce your gambling winnings by your gambling losses and report the difference. Unfiled tax returns You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Unfiled tax returns Therefore, your records should show your winnings separately from your losses. Unfiled tax returns Diary of winnings and losses. Unfiled tax returns You must keep an accurate diary or similar record of your losses and winnings. Unfiled tax returns Your diary should contain at least the following information. Unfiled tax returns The date and type of your specific wager or wagering activity. Unfiled tax returns The name and address or location of the gambling establishment. Unfiled tax returns The names of other persons present with you at the gambling establishment. Unfiled tax returns The amount(s) you won or lost. Unfiled tax returns See Publication 529 for more information. Unfiled tax returns Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Unfiled tax returns Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. Unfiled tax returns Self-employed. Unfiled tax returns   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Unfiled tax returns Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28. Unfiled tax returns It is not subject to the passive activity limitations. Unfiled tax returns Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid or take a credit against your tax. Unfiled tax returns See Repayments in chapter 12 for more information. Unfiled tax returns Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. Unfiled tax returns If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. Unfiled tax returns See chapter 10 for more information about the tax treatment of pensions and annuities. Unfiled tax returns Nondeductible Expenses Examples of nondeductible expenses are listed next. Unfiled tax returns The list is followed by discussions of additional nondeductible expenses. Unfiled tax returns List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. Unfiled tax returns Burial or funeral expenses, including the cost of a cemetery lot. Unfiled tax returns Capital expenses. Unfiled tax returns Fees and licenses, such as car licenses, marriage licenses, and dog tags. Unfiled tax returns Hobby losses, but see Hobby Expenses , earlier. Unfiled tax returns Home repairs, insurance, and rent. Unfiled tax returns Illegal bribes and kickbacks. Unfiled tax returns See Bribes and kickbacks in chapter 11 of Publication 535. Unfiled tax returns Losses from the sale of your home, furniture, personal car, etc. Unfiled tax returns Personal disability insurance premiums. Unfiled tax returns Personal, living, or family expenses. Unfiled tax returns The value of wages never received or lost vacation time. Unfiled tax returns Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. Unfiled tax returns See chapter 37. Unfiled tax returns Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Unfiled tax returns These include qualification and registration fees for primary elections. Unfiled tax returns Legal fees. Unfiled tax returns   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Unfiled tax returns Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. Unfiled tax returns Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Unfiled tax returns This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Unfiled tax returns You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. Unfiled tax returns Dues paid to airline, hotel, and luncheon clubs are not deductible. Unfiled tax returns Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Unfiled tax returns If you haul tools, instruments, or other items, in your car to and from work, you can deduct only the additional cost of hauling the items such as the rent on a trailer to carry the items. Unfiled tax returns Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Unfiled tax returns This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Unfiled tax returns Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Unfiled tax returns Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. Unfiled tax returns Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Unfiled tax returns However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Unfiled tax returns See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. Unfiled tax returns Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Unfiled tax returns Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Unfiled tax returns You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Unfiled tax returns See chapter 18 for information on alimony. Unfiled tax returns Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Unfiled tax returns These include expenses to: Influence legislation, Participate or intervene in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. Unfiled tax returns Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Unfiled tax returns Dues used for lobbying. Unfiled tax returns   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. Unfiled tax returns See Lobbying Expenses in Publication 529 for information on exceptions. Unfiled tax returns Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Unfiled tax returns However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Unfiled tax returns See chapter 25. Unfiled tax returns Example. Unfiled tax returns A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Unfiled tax returns The diamond falls from the ring and is never found. Unfiled tax returns The loss of the diamond is a casualty. Unfiled tax returns Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Unfiled tax returns See chapter 26 for information on deductible expenses while traveling away from home. Unfiled tax returns Meals While Working Late You cannot deduct the cost of meals while working late. Unfiled tax returns However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. Unfiled tax returns See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. Unfiled tax returns Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Unfiled tax returns Custody of children. Unfiled tax returns Breach of promise to marry suit. Unfiled tax returns Civil or criminal charges resulting from a personal relationship. Unfiled tax returns Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. Unfiled tax returns Preparation of a title (or defense or perfection of a title). Unfiled tax returns Preparation of a will. Unfiled tax returns Property claims or property settlement in a divorce. Unfiled tax returns You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Unfiled tax returns Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Unfiled tax returns Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Unfiled tax returns Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Unfiled tax returns Accounting certificate fees paid for the initial right to practice accounting. Unfiled tax returns Bar exam fees and incidental expenses in securing initial admission to the bar. Unfiled tax returns Medical and dental license fees paid to get initial licensing. Unfiled tax returns Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Unfiled tax returns Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. Unfiled tax returns Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. Unfiled tax returns Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. Unfiled tax returns You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Unfiled tax returns Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Unfiled tax returns You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. Unfiled tax returns If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. Unfiled tax returns Example. Unfiled tax returns During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. Unfiled tax returns In earning this income, you had total expenses of $500 during the year. Unfiled tax returns You cannot identify the amount of each expense item that is for each income item. Unfiled tax returns Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. Unfiled tax returns You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). Unfiled tax returns Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. Unfiled tax returns See chapter 26 for more information on deductible travel expenses. Unfiled tax returns Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. Unfiled tax returns However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. Unfiled tax returns Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. Unfiled tax returns Prev  Up  Next   Home   More Online Publications
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The Unfiled Tax Returns

Unfiled tax returns 12. Unfiled tax returns   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Unfiled tax returns Internal Revenue Service 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. Unfiled tax returns Free help with your return. Unfiled tax returns   You can get free help preparing your return nationwide from IRS-certified volunteers. Unfiled tax returns The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Unfiled tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Unfiled tax returns 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. Unfiled tax returns In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Unfiled tax returns To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Unfiled tax returns gov, download the IRS2Go app, or call 1-800-906-9887. Unfiled tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Unfiled tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Unfiled tax returns aarp. Unfiled tax returns org/money/taxaide or call 1-888-227-7669. Unfiled tax returns For more information on these programs, go to IRS. Unfiled tax returns gov and enter “VITA” in the search box. Unfiled tax returns Internet. Unfiled tax returns    IRS. Unfiled tax returns gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Unfiled tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Unfiled tax returns 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. Unfiled tax returns Check the status of your 2013 refund with the Where's My Refund? application on IRS. Unfiled tax returns gov or download the IRS2Go app and select the Refund Status option. Unfiled tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Unfiled tax returns 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. Unfiled tax returns You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Unfiled tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Unfiled tax returns Use the Interactive Tax Assistant (ITA) to research your tax questions. Unfiled tax returns No need to wait on the phone or stand in line. Unfiled tax returns 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. Unfiled tax returns When you reach the response screen, you can print the entire interview and the final response for your records. Unfiled tax returns New subject areas are added on a regular basis. Unfiled tax returns  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Unfiled tax returns gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Unfiled tax returns You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Unfiled tax returns The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Unfiled tax returns 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. Unfiled tax returns 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. Unfiled tax returns You can also ask the IRS to mail a return or an account transcript to you. Unfiled tax returns Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Unfiled tax returns gov or by calling 1-800-908-9946. Unfiled tax returns Tax return and tax account transcripts are generally available for the current year and the past three years. Unfiled tax returns Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Unfiled tax returns Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Unfiled tax returns 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. Unfiled tax returns Check the status of your amended return using Where's My Amended Return? Go to IRS. Unfiled tax returns gov and enter Where's My Amended Return? in the search box. Unfiled tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Unfiled tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Unfiled tax returns Make a payment using one of several safe and convenient electronic payment options available on IRS. Unfiled tax returns gov. Unfiled tax returns Select the Payment tab on the front page of IRS. Unfiled tax returns gov for more information. Unfiled tax returns Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Unfiled tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. Unfiled tax returns gov. Unfiled tax returns 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. Unfiled tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Unfiled tax returns gov. Unfiled tax returns Request an Electronic Filing PIN by going to IRS. Unfiled tax returns gov and entering Electronic Filing PIN in the search box. Unfiled tax returns Download forms, instructions and publications, including accessible versions for people with disabilities. Unfiled tax returns Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Unfiled tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Unfiled tax returns An employee can answer questions about your tax account or help you set up a payment plan. Unfiled tax returns Before you visit, check the Office Locator on IRS. Unfiled tax returns gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Unfiled tax returns If you have a special need, such as a disability, you can request an appointment. Unfiled tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Unfiled tax returns Apply for an Employer Identification Number (EIN). Unfiled tax returns Go to IRS. Unfiled tax returns gov and enter Apply for an EIN in the search box. Unfiled tax returns Read the Internal Revenue Code, regulations, or other official guidance. Unfiled tax returns Read Internal Revenue Bulletins. Unfiled tax returns Sign up to receive local and national tax news and more by email. Unfiled tax returns Just click on “subscriptions” above the search box on IRS. Unfiled tax returns gov and choose from a variety of options. Unfiled tax returns    Phone. Unfiled tax returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Unfiled tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Unfiled tax returns Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Unfiled tax returns gov, or download the IRS2Go app. Unfiled tax returns 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. Unfiled tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Unfiled tax returns Most VITA and TCE sites offer free electronic filing. Unfiled tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Unfiled tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Unfiled tax returns 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. Unfiled tax returns 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. Unfiled tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Unfiled tax returns Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Unfiled tax returns 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. Unfiled tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Unfiled tax returns Note, the above information is for our automated hotline. Unfiled tax returns 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. Unfiled tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Unfiled tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Unfiled tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Unfiled tax returns 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). Unfiled tax returns You should receive your order within 10 business days. Unfiled tax returns Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Unfiled tax returns 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. Unfiled tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Unfiled tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Unfiled tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service. Unfiled tax returns    Walk-in. Unfiled tax returns You can find a selection of forms, publications and services — in-person. Unfiled tax returns Products. Unfiled tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Unfiled tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Unfiled tax returns Services. Unfiled tax returns You can walk in to your local TAC for face-to-face tax help. Unfiled tax returns An employee can answer questions about your tax account or help you set up a payment plan. Unfiled tax returns Before visiting, use the Office Locator tool on IRS. Unfiled tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Unfiled tax returns    Mail. Unfiled tax returns You can send your order for forms, instructions, and publications to the address below. Unfiled tax returns You should receive a response within 10 business days after your request is received. Unfiled tax returns  Internal Revenue Service 1201 N. Unfiled tax returns Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Unfiled tax returns The Taxpayer Advocate Service (TAS) is your voice at the IRS. Unfiled tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Unfiled tax returns   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Unfiled tax returns 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. Unfiled tax returns You face (or your business is facing) an immediate threat of adverse action. Unfiled tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Unfiled tax returns   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. Unfiled tax returns Here's why we can help: TAS is an independent organization within the IRS. Unfiled tax returns Our advocates know how to work with the IRS. Unfiled tax returns Our services are free and tailored to meet your needs. Unfiled tax returns We have offices in every state, the District of Columbia, and Puerto Rico. Unfiled tax returns   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. Unfiled tax returns   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Unfiled tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Unfiled tax returns Low Income Taxpayer Clinics (LITCs) 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. Unfiled tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Unfiled tax returns Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Unfiled tax returns Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Unfiled tax returns The SBA also has publications and videos on a variety of business topics. Unfiled tax returns The following briefly describes assistance provided by the SBA. Unfiled tax returns Small Business Development Centers (SBDCs). Unfiled tax returns   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Unfiled tax returns Help is available when beginning, improving, or expanding a small business. Unfiled tax returns Business Information Centers (BICs). Unfiled tax returns   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Unfiled tax returns BICs also offer one-on-one assistance. Unfiled tax returns Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Unfiled tax returns Service Corps of Retired Executives (SCORE). Unfiled tax returns   SCORE provides small business counseling and training to current and prospective small business owners. Unfiled tax returns SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Unfiled tax returns SCORE also offers a variety of small business workshops. Unfiled tax returns Internet. Unfiled tax returns    You can visit the SBA website at www. Unfiled tax returns sba. Unfiled tax returns gov. Unfiled tax returns While visiting the SBA website, you can find a variety of information of interest to small business owners. Unfiled tax returns Phone. Unfiled tax returns    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Unfiled tax returns Walk-in. Unfiled tax returns   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Unfiled tax returns To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Unfiled tax returns Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Unfiled tax returns Most of these are available from the Superintendent of Documents at the Government Printing Office. Unfiled tax returns You can get information and order these publications and pamphlets in several ways. Unfiled tax returns Internet. Unfiled tax returns   You can visit the GPO website at  www. Unfiled tax returns access. Unfiled tax returns gpo. Unfiled tax returns gov. Unfiled tax returns Mail. Unfiled tax returns   Write to the GPO at the following address. Unfiled tax returns  Superintendent of Documents U. Unfiled tax returns S. Unfiled tax returns Government Printing Office P. Unfiled tax returns O. Unfiled tax returns Box 979050 St. Unfiled tax returns Louis, MO 63917-9000 Phone. Unfiled tax returns   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Unfiled tax returns Prev  Up  Next   Home   More Online Publications