File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040ez Instructions 2013

Taxact Online FreeCan I Still File Taxes For 2012New York State Unemployment Tax Forms2012 Irs 1040ez FormHow To File Taxes For Self Employment IncomeWhere Amend 1040x2012 Form 1040 Schedule AWww State Tax Forms1040 Schedule A Tax FormFederal1040x AmendmentIrs Free File 20112011 Federal Tax Forms 1040 EzH&r Block Advantage Free FileI Need To File My 2012 Federal TaxesPrior Year Tax ReturnsEfiling Income Tax1040 Ez 2014File 1040nr Online FreeFree State Tax Filing Online State Return2006 TaxesTax Return1040ez Tax Tables2008 Taxes Online For FreeState Tax Forms 20122011 Amendment Tax FormFree Tax Filing OnlineHow Much Does H And R Block Charge For TaxesIrs 1040 FormHow To File My 2012 Tax Return2009 1040 Tax FormHow Do I File My 2012 Tax ReturnCheapest State Tax ReturnState Tax Forms 2013Form 1040a Tax TablesWww Freefilefillableforms ComArmy TaxesHow Do I File A 2010 Tax ReturnFree State Tax ExtensionIrs Forms 1040ezFiling An Amended Tax Return 2013

1040ez Instructions 2013

1040ez instructions 2013 Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. 1040ez instructions 2013 Proc. 1040ez instructions 2013 2012-23 Table of Contents SECTION 1. 1040ez instructions 2013 PURPOSE SECTION 2. 1040ez instructions 2013 BACKGROUND SECTION 3. 1040ez instructions 2013 SCOPE SECTION 4. 1040ez instructions 2013 APPLICATION. 1040ez instructions 2013 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040ez instructions 2013 . 1040ez instructions 2013 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040ez instructions 2013 SECTION 5. 1040ez instructions 2013 EFFECTIVE DATE SECTION 6. 1040ez instructions 2013 DRAFTING INFORMATION SECTION 1. 1040ez instructions 2013 PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. 1040ez instructions 2013 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 1040ez instructions 2013 SECTION 2. 1040ez instructions 2013 BACKGROUND . 1040ez instructions 2013 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 1040ez instructions 2013 For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 1040ez instructions 2013 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 1040ez instructions 2013 This change reflects the higher rate of price inflation for trucks and vans since 1988. 1040ez instructions 2013 . 1040ez instructions 2013 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. 1040ez instructions 2013 L. 1040ez instructions 2013 No. 1040ez instructions 2013 111-312, 124 Stat. 1040ez instructions 2013 3296 (Dec. 1040ez instructions 2013 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. 1040ez instructions 2013 Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 1040ez instructions 2013 . 1040ez instructions 2013 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 1040ez instructions 2013 Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 1040ez instructions 2013 Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). 1040ez instructions 2013 Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 1040ez instructions 2013 This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 1040ez instructions 2013 . 1040ez instructions 2013 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 1040ez instructions 2013 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 1040ez instructions 2013 Under § 1. 1040ez instructions 2013 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 1040ez instructions 2013 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 1040ez instructions 2013 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 1040ez instructions 2013 SECTION 3. 1040ez instructions 2013 SCOPE . 1040ez instructions 2013 01 The limitations on depreciation deductions in section 4. 1040ez instructions 2013 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. 1040ez instructions 2013 . 1040ez instructions 2013 02 The tables in section 4. 1040ez instructions 2013 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. 1040ez instructions 2013 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 1040ez instructions 2013 See Rev. 1040ez instructions 2013 Proc. 1040ez instructions 2013 2007-30, 2007-1 C. 1040ez instructions 2013 B. 1040ez instructions 2013 1104, for passenger automobiles first leased during calendar year 2007; Rev. 1040ez instructions 2013 Proc. 1040ez instructions 2013 2008-22, 2008-1 C. 1040ez instructions 2013 B. 1040ez instructions 2013 658, for passenger automobiles first leased during calendar year 2008; Rev. 1040ez instructions 2013 Proc. 1040ez instructions 2013 2009-24, 2009-17 I. 1040ez instructions 2013 R. 1040ez instructions 2013 B. 1040ez instructions 2013 885, for passenger automobiles first leased during calendar year 2009; Rev. 1040ez instructions 2013 Proc. 1040ez instructions 2013 2010-18, 2010-9 I. 1040ez instructions 2013 R. 1040ez instructions 2013 B. 1040ez instructions 2013 427, as amplified and modified by section 4. 1040ez instructions 2013 03 of Rev. 1040ez instructions 2013 Proc. 1040ez instructions 2013 2011-21, 2011-12 I. 1040ez instructions 2013 R. 1040ez instructions 2013 B. 1040ez instructions 2013 560, for passenger automobiles first leased during calendar year 2010; and Rev. 1040ez instructions 2013 Proc. 1040ez instructions 2013 2011-21, for passenger automobiles first leased during calendar year 2011. 1040ez instructions 2013 SECTION 4. 1040ez instructions 2013 APPLICATION . 1040ez instructions 2013 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040ez instructions 2013 (1) Amount of the inflation adjustment. 1040ez instructions 2013 (a) Passenger automobiles (other than trucks or vans). 1040ez instructions 2013 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 1040ez instructions 2013 Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 1040ez instructions 2013 The new car component of the CPI was 115. 1040ez instructions 2013 2 for October 1987 and 143. 1040ez instructions 2013 419 for October 2011. 1040ez instructions 2013 The October 2011 index exceeded the October 1987 index by 28. 1040ez instructions 2013 219. 1040ez instructions 2013 Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. 1040ez instructions 2013 5 percent (28. 1040ez instructions 2013 219/115. 1040ez instructions 2013 2 x 100%). 1040ez instructions 2013 The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040ez instructions 2013 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. 1040ez instructions 2013 This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. 1040ez instructions 2013 (b) Trucks and vans. 1040ez instructions 2013 To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. 1040ez instructions 2013 The new truck component of the CPI was 112. 1040ez instructions 2013 4 for October 1987 and 146. 1040ez instructions 2013 607 for October 2011. 1040ez instructions 2013 The October 2011 index exceeded the October 1987 index by 34. 1040ez instructions 2013 207. 1040ez instructions 2013 Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. 1040ez instructions 2013 43 percent (34. 1040ez instructions 2013 207/112. 1040ez instructions 2013 4 x 100%). 1040ez instructions 2013 The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040ez instructions 2013 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 1040ez instructions 2013 This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. 1040ez instructions 2013 (2) Amount of the limitation. 1040ez instructions 2013 Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. 1040ez instructions 2013 Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. 1040ez instructions 2013 Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. 1040ez instructions 2013 REV. 1040ez instructions 2013 PROC. 1040ez instructions 2013 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040ez instructions 2013 PROC. 1040ez instructions 2013 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. 1040ez instructions 2013 PROC. 1040ez instructions 2013 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040ez instructions 2013 PROC. 1040ez instructions 2013 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . 1040ez instructions 2013 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040ez instructions 2013 A taxpayer must follow the procedures in § 1. 1040ez instructions 2013 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. 1040ez instructions 2013 In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 1040ez instructions 2013 REV. 1040ez instructions 2013 PROC. 1040ez instructions 2013 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. 1040ez instructions 2013 PROC. 1040ez instructions 2013 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. 1040ez instructions 2013 EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. 1040ez instructions 2013 SECTION 6. 1040ez instructions 2013 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 1040ez instructions 2013 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 1040ez instructions 2013 For further information regarding this revenue procedure, contact Mr. 1040ez instructions 2013 Harvey at (202) 622-4930 (not a toll-free call). 1040ez instructions 2013 Prev  Up  Next   Home   More Internal Revenue Bulletins
Print - Click this link to Print this page

Facts & Figures

Highlights of IRS statistics available on this site include:

IRS Data Books: These contain files of data on collecting revenue, enforcing the law, assisting taxpayers and managing the system. Each Data Book table is in its own file. There is also a PDF file for each year's complete Data Book.

Weekly Filing Statistics Reports: These weekly reports contain data that track the filings of individual income tax returns on a weekly basis throughout the tax return filing season with a final report available towards the end of the year.

Tax Stats Home Page: This has links to all Statistics of Income (SOI) tables and articles, in various groupings — by IRS activity (Collection, Exam, etc.), by topic or by SOI publication series.

Projections: These forecasts of the number of returns to be filed for tax forms within the individual, tax-exempt and business areas may be found in various Projections publications or SOI Bulletins.

Individual Tax Stats: These are links to individual return data assembled in various ways. In some cases — such as county data, migration data or ZIP code data — the link shows an example of the files that can be ordered and/or the procedures for ordering data from SOI. Other links — such as state income data — contain links to available SOI data.

Statistics of Income Bulletins: These quarterly Bulletins contain articles and data releases on a wide variety of topics.

Page Last Reviewed or Updated: 04-Feb-2014

The 1040ez Instructions 2013

1040ez instructions 2013 Publication 584 - Main Content Table of Contents LossesCost or other basis. 1040ez instructions 2013 Fair market value. 1040ez instructions 2013 Exception for personal-use real property. 1040ez instructions 2013 More information. 1040ez instructions 2013 Comments and SuggestionsOrdering forms and publications. 1040ez instructions 2013 Tax questions. 1040ez instructions 2013 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040ez instructions 2013 Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. 1040ez instructions 2013 However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. 1040ez instructions 2013 Any reimbursement you receive will reduce the loss. 1040ez instructions 2013 If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. 1040ez instructions 2013 Amount of loss. 1040ez instructions 2013   You figure the amount of your loss using the following steps. 1040ez instructions 2013 Determine your cost or other basis in the property before the casualty or theft. 1040ez instructions 2013 Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. 1040ez instructions 2013 (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. 1040ez instructions 2013 ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. 1040ez instructions 2013 Apply the deduction limits, discussed later, to determine the amount of your deductible loss. 1040ez instructions 2013 Cost or other basis. 1040ez instructions 2013   Cost or other basis usually means original cost plus improvements. 1040ez instructions 2013 If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 1040ez instructions 2013 If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 1040ez instructions 2013 Fair market value. 1040ez instructions 2013   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. 1040ez instructions 2013 When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. 1040ez instructions 2013 Separate computations. 1040ez instructions 2013   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. 1040ez instructions 2013 Then combine the losses to determine the total loss from that casualty or theft. 1040ez instructions 2013 Exception for personal-use real property. 1040ez instructions 2013   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. 1040ez instructions 2013 Figure the loss using the smaller of the following. 1040ez instructions 2013 The decrease in FMV of the entire property. 1040ez instructions 2013 The adjusted basis of the entire property. 1040ez instructions 2013 Deduction limits. 1040ez instructions 2013   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. 1040ez instructions 2013 You do this on Form 4684, section A. 1040ez instructions 2013 If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. 1040ez instructions 2013 You must reduce each casualty or theft loss by $100 ($100 rule). 1040ez instructions 2013 You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). 1040ez instructions 2013 More information. 1040ez instructions 2013   For more information about the deduction limits, see Publication 547. 1040ez instructions 2013 When your loss is deductible. 1040ez instructions 2013   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. 1040ez instructions 2013 You can generally deduct a theft loss only in the year you discovered your property was stolen. 1040ez instructions 2013 However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. 1040ez instructions 2013 For details, see Disaster Area Losses in Publication 547. 1040ez instructions 2013 Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 1040ez instructions 2013 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040ez instructions 2013 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040ez instructions 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instructions 2013 You can email us at taxforms@irs. 1040ez instructions 2013 gov. 1040ez instructions 2013 Please put “Publications Comment” on the subject line. 1040ez instructions 2013 You can also send us comments from www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/formspubs. 1040ez instructions 2013 Select “Comment on Tax Forms and Publications” under “Information about. 1040ez instructions 2013 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez instructions 2013 Ordering forms and publications. 1040ez instructions 2013   Visit www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez instructions 2013 Internal Revenue Service 1201 N. 1040ez instructions 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez instructions 2013   If you have a tax question, check the information available on IRS. 1040ez instructions 2013 gov or call 1-800-829-1040. 1040ez instructions 2013 We cannot answer tax questions sent to either of the above addresses. 1040ez instructions 2013 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040ez instructions 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ez instructions 2013 Free help with your return. 1040ez instructions 2013   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez instructions 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez instructions 2013 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. 1040ez instructions 2013 To find the nearest VITA or TCE site, visit IRS. 1040ez instructions 2013 gov or call 1-800-906-9887 or 1-800-829-1040. 1040ez instructions 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez instructions 2013 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 1040ez instructions 2013 aarp. 1040ez instructions 2013 org/money/taxaide. 1040ez instructions 2013   For more information on these programs, go to IRS. 1040ez instructions 2013 gov and enter keyword “VITA” in the upper right-hand corner. 1040ez instructions 2013 Internet. 1040ez instructions 2013 You can access the IRS website at IRS. 1040ez instructions 2013 gov 24 hours a day, 7 days a week to: E-file your return. 1040ez instructions 2013 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040ez instructions 2013 Check the status of your 2011 refund. 1040ez instructions 2013 Go to IRS. 1040ez instructions 2013 gov and click on Where's My Refund. 1040ez instructions 2013 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040ez instructions 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez instructions 2013 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez instructions 2013 Download forms, including talking tax forms, instructions, and publications. 1040ez instructions 2013 Order IRS products online. 1040ez instructions 2013 Research your tax questions online. 1040ez instructions 2013 Search publications online by topic or keyword. 1040ez instructions 2013 Use the online Internal Revenue Code, regulations, or other official guidance. 1040ez instructions 2013 View Internal Revenue Bulletins (IRBs) published in the last few years. 1040ez instructions 2013 Figure your withholding allowances using the withholding calculator online at www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/individuals. 1040ez instructions 2013 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/individuals. 1040ez instructions 2013 Sign up to receive local and national tax news by email. 1040ez instructions 2013 Get information on starting and operating a small business. 1040ez instructions 2013 Phone. 1040ez instructions 2013 Many services are available by phone. 1040ez instructions 2013   Ordering forms, instructions, and publications. 1040ez instructions 2013 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040ez instructions 2013 You should receive your order within 10 days. 1040ez instructions 2013 Asking tax questions. 1040ez instructions 2013 Call the IRS with your tax questions at 1-800-829-1040. 1040ez instructions 2013 Solving problems. 1040ez instructions 2013 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040ez instructions 2013 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040ez instructions 2013 Call your local Taxpayer Assistance Center for an appointment. 1040ez instructions 2013 To find the number, go to www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez instructions 2013 TTY/TDD equipment. 1040ez instructions 2013 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040ez instructions 2013 TeleTax topics. 1040ez instructions 2013 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040ez instructions 2013 Refund information. 1040ez instructions 2013 To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 1040ez instructions 2013 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040ez instructions 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez instructions 2013 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez instructions 2013 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 1040ez instructions 2013 Other refund information. 1040ez instructions 2013 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 1040ez instructions 2013 Evaluating the quality of our telephone services. 1040ez instructions 2013 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040ez instructions 2013 One method is for a second IRS representative to listen in on or record random telephone calls. 1040ez instructions 2013 Another is to ask some callers to complete a short survey at the end of the call. 1040ez instructions 2013 Walk-in. 1040ez instructions 2013 Many products and services are available on a walk-in basis. 1040ez instructions 2013   Products. 1040ez instructions 2013 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez instructions 2013 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1040ez instructions 2013 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040ez instructions 2013 Services. 1040ez instructions 2013 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040ez instructions 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez instructions 2013 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040ez instructions 2013 No appointment is necessary—just walk in. 1040ez instructions 2013 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040ez instructions 2013 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040ez instructions 2013 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040ez instructions 2013 All other issues will be handled without an appointment. 1040ez instructions 2013 To find the number of your local office, go to  www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez instructions 2013 Mail. 1040ez instructions 2013 You can send your order for forms, instructions, and publications to the address below. 1040ez instructions 2013 You should receive a response within 10 days after your request is received. 1040ez instructions 2013  Internal Revenue Service 1201 N. 1040ez instructions 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040ez instructions 2013   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez instructions 2013 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040ez instructions 2013 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 1040ez instructions 2013 Remember, the worst thing you can do is nothing at all. 1040ez instructions 2013   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez instructions 2013 You face (or your business is facing) an immediate threat of adverse action. 1040ez instructions 2013 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 1040ez instructions 2013   If you qualify for our help, we’ll do everything we can to get your problem resolved. 1040ez instructions 2013 You will be assigned to one advocate who will be with you at every turn. 1040ez instructions 2013 We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez instructions 2013 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 1040ez instructions 2013 And our services are always free. 1040ez instructions 2013   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040ez instructions 2013 Our tax toolkit at www. 1040ez instructions 2013 TaxpayerAdvocate. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov can help you understand these rights. 1040ez instructions 2013   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/advocate. 1040ez instructions 2013 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 1040ez instructions 2013   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040ez instructions 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/advocate. 1040ez instructions 2013 Low Income Taxpayer Clinics (LITCs). 1040ez instructions 2013   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040ez instructions 2013 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040ez instructions 2013 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 1040ez instructions 2013 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040ez instructions 2013 For more information and to find a clinic near you, see the LITC page on www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez instructions 2013 This publication is also available by calling 1-800-829-3676 or at your local IRS office. 1040ez instructions 2013 Free tax services. 1040ez instructions 2013   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040ez instructions 2013 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040ez instructions 2013 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040ez instructions 2013 The majority of the information and services listed in this publication are available to you free of charge. 1040ez instructions 2013 If there is a fee associated with a resource or service, it is listed in the publication. 1040ez instructions 2013   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040ez instructions 2013 DVD for tax products. 1040ez instructions 2013 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040ez instructions 2013 Prior-year forms, instructions, and publications. 1040ez instructions 2013 Tax Map: an electronic research tool and finding aid. 1040ez instructions 2013 Tax law frequently asked questions. 1040ez instructions 2013 Tax Topics from the IRS telephone response system. 1040ez instructions 2013 Internal Revenue Code—Title 26 of the U. 1040ez instructions 2013 S. 1040ez instructions 2013 Code. 1040ez instructions 2013 Links to other Internet based Tax Research Materials. 1040ez instructions 2013 Fill-in, print, and save features for most tax forms. 1040ez instructions 2013 Internal Revenue Bulletins. 1040ez instructions 2013 Toll-free and email technical support. 1040ez instructions 2013 Two releases during the year. 1040ez instructions 2013  – The first release will ship the beginning of January 2012. 1040ez instructions 2013  – The final release will ship the beginning of March 2012. 1040ez instructions 2013 Purchase the DVD from National Technical Information Service (NTIS) at www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040ez instructions 2013 Prev  Up  Next   Home   More Online Publications