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1040nr online 5. 1040nr online   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. 1040nr online Making the election. 1040nr online Form 3115. 1040nr online Income TaxesAccrual of contested income taxes. 1040nr online Employment Taxes Other TaxesAdditional Medicare Tax. 1040nr online What's New Additional Medicare Tax. 1040nr online  Beginning in 2013, you must withhold a 0. 1040nr online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr online Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. 1040nr online See Employment Taxes , and Self-employment tax , later. 1040nr online Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. 1040nr online You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. 1040nr online Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. 1040nr online When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. 1040nr online This applies whether you use the cash method or an accrual method of accounting. 1040nr online Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. 1040nr online You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . 1040nr online Limit on accrual of taxes. 1040nr online   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. 1040nr online However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. 1040nr online Example. 1040nr online Your state imposes a tax on personal property used in a trade or business conducted in the state. 1040nr online This tax is assessed and becomes a lien as of July 1 (accrual date). 1040nr online In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. 1040nr online Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. 1040nr online You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. 1040nr online Uniform capitalization rules. 1040nr online   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. 1040nr online They also apply to certain taxpayers who acquire property for resale. 1040nr online Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. 1040nr online For more information, see chapter 1. 1040nr online Carrying charges. 1040nr online   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. 1040nr online You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. 1040nr online For more information, see chapter 7. 1040nr online Refunds of taxes. 1040nr online   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. 1040nr online For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. 1040nr online    You must include in income any interest you receive on tax refunds. 1040nr online Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. 1040nr online The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. 1040nr online Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. 1040nr online See Taxes for local benefits , later. 1040nr online If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. 1040nr online However, you can elect to ratably accrue the taxes during the year. 1040nr online See Electing to ratably accrue , later. 1040nr online Taxes for local benefits. 1040nr online   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. 1040nr online These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. 1040nr online You should increase the basis of your property by the amount of the assessment. 1040nr online   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. 1040nr online If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. 1040nr online Example. 1040nr online To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. 1040nr online The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. 1040nr online The city is paying the principal and interest with the annual payments made by the property owners. 1040nr online The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. 1040nr online The part of the payments used to pay the interest charges on the bonds is deductible as taxes. 1040nr online Charges for services. 1040nr online   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. 1040nr online Purchase or sale of real estate. 1040nr online   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. 1040nr online   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. 1040nr online Treat the seller as paying the taxes up to but not including the date of sale. 1040nr online Treat the buyer as paying the taxes beginning with the date of sale. 1040nr online You can usually find this information on the settlement statement you received at closing. 1040nr online   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. 1040nr online Example. 1040nr online Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. 1040nr online He has not elected to ratably accrue property taxes. 1040nr online November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. 1040nr online He sold the property on June 30, 2013. 1040nr online Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. 1040nr online He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. 1040nr online Electing to ratably accrue. 1040nr online   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. 1040nr online Example. 1040nr online Juan Sanchez is a calendar year taxpayer who uses an accrual method. 1040nr online His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. 1040nr online July 1 is the assessment and lien date. 1040nr online If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. 1040nr online Separate elections. 1040nr online   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. 1040nr online Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. 1040nr online See Form 3115 , later. 1040nr online Making the election. 1040nr online   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. 1040nr online The statement should show all the following items. 1040nr online The trades or businesses to which the election applies and the accounting method or methods used. 1040nr online The period to which the taxes relate. 1040nr online The computation of the real estate tax deduction for that first year. 1040nr online   Generally, you must file your return by the due date (including extensions). 1040nr online However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). 1040nr online Attach the statement to the amended return and write “Filed pursuant to section 301. 1040nr online 9100-2” on the statement. 1040nr online File the amended return at the same address where you filed the original return. 1040nr online Form 3115. 1040nr online    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. 1040nr online For more information, including applicable time frames for filing, see the Instructions for Form 3115. 1040nr online Note. 1040nr online If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. 1040nr online R. 1040nr online B. 1040nr online 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. 1040nr online R. 1040nr online B. 1040nr online 689, and Revenue Procedure 2012-20, 2012-14 I. 1040nr online R. 1040nr online B. 1040nr online 700, or any successor. 1040nr online Revenue Procedure 2011-14 is available at  www. 1040nr online irs. 1040nr online gov/irb/2011-04IRB/ar08. 1040nr online html. 1040nr online Income Taxes This section discusses federal, state, local, and foreign income taxes. 1040nr online Federal income taxes. 1040nr online   You cannot deduct federal income taxes. 1040nr online State and local income taxes. 1040nr online   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. 1040nr online An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). 1040nr online   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. 1040nr online Accrual of contested income taxes. 1040nr online   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. 1040nr online   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. 1040nr online You cannot deduct them in the year in which the liability is finally determined. 1040nr online    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. 1040nr online Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. 1040nr online   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. 1040nr online You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. 1040nr online For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. 1040nr online Foreign income taxes. 1040nr online   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. 1040nr online S. 1040nr online possession. 1040nr online However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. 1040nr online S. 1040nr online tax under the foreign earned income exclusion or the foreign housing exclusion. 1040nr online For information on these exclusions, see Publication 54, Tax Guide for U. 1040nr online S. 1040nr online Citizens and Resident Aliens Abroad. 1040nr online For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. 1040nr online Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. 1040nr online Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. 1040nr online You may also need to pay certain employment taxes from your own funds. 1040nr online These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. 1040nr online Note. 1040nr online Additional Medicare Tax is only imposed on the employee. 1040nr online There is no employer share of Additional Medicare Tax. 1040nr online Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. 1040nr online You can deduct the employment taxes you must pay from your own funds as taxes. 1040nr online Example. 1040nr online You pay your employee $18,000 a year. 1040nr online However, after you withhold various taxes, your employee receives $14,500. 1040nr online You also pay an additional $1,500 in employment taxes. 1040nr online You should deduct the full $18,000 as wages. 1040nr online You can deduct the $1,500 you pay from your own funds as taxes. 1040nr online For more information on employment taxes, see Publication 15 (Circular E). 1040nr online Unemployment fund taxes. 1040nr online   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. 1040nr online Deduct these payments as taxes. 1040nr online Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. 1040nr online Excise taxes. 1040nr online   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. 1040nr online However, see Fuel taxes , later. 1040nr online   For more information on excise taxes, see Publication 510. 1040nr online Franchise taxes. 1040nr online   You can deduct corporate franchise taxes as a business expense. 1040nr online Fuel taxes. 1040nr online   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. 1040nr online Do not deduct these taxes as a separate item. 1040nr online   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. 1040nr online For more information, see Publication 510. 1040nr online Occupational taxes. 1040nr online   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. 1040nr online Personal property tax. 1040nr online   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. 1040nr online Sales tax. 1040nr online   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. 1040nr online If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. 1040nr online If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. 1040nr online If the property is depreciable, add the sales tax to the basis for depreciation. 1040nr online For more information on basis, see Publication 551. 1040nr online    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. 1040nr online Also, do not include these taxes in gross receipts or sales. 1040nr online Self-employment tax. 1040nr online   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. 1040nr online This deduction only affects your income tax. 1040nr online It does not affect your net earnings from self-employment or your self-employment tax. 1040nr online   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). 1040nr online   For more information on self-employment tax, see Publication 334. 1040nr online Additional Medicare Tax. 1040nr online   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. 1040nr online See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. 1040nr online Prev  Up  Next   Home   More Online Publications
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Foreclosure Resources

If you're facing foreclosure, get housing counseling and other assistance.


Housing - Avoiding Foreclosure

If you miss your mortgage payments, you may lose your home through foreclosure. Your lender can use foreclosure as a legal means to repossess your home. If you owe more than your property is worth, a deficiency judgment is pursued. Both foreclosures and deficiency judgments have a negative impact on your future credit. You should avoid foreclosure if at all possible.

These steps can help:

  • Do not ignore the letters from your lender. If you're having problems making your payments, call or write to your lender's loss mitigation department immediately. Explain your situation. Be prepared to provide them with financial information, such as your monthly income and expenses, loan documents/ type of mortgage, tax returns, the amount of equity in your home. Without this information, they may not be able to help.
  • Stay in your home for now. You may not qualify for assistance if you abandon your property.For example, the Hope for Homeowners program only offers 30-year fixed-rate mortgages to owner occupiers.
  • Contact a HUD-approved housing counseling agency. Call 1-800-569-4287 or TDD 1-800-877-8339 for the housing counseling agency nearest you. These agencies are valuable resources.

HUD counselors frequently have information on services and programs offered by government agencies as well as private and community organizations that could help you. The housing counseling agency may also offer credit counseling. These services are usually free of charge.

Mortgage and Foreclosure Scams

Most mortgage professionals are trustworthy and provide a valuable service by allowing families to own a home without saving enough money to buy it outright. But dishonest or "predatory" lenders do exist and engage in lending practices that increase the chances that a borrower will lose a home to foreclosure. Some abusive practices include:

  • Lease-back or rent-to-buy scams: You are asked to transfer the title to your home "temporarily" to the scam artist who promises to obtain better financing for your mortgage and allow you to stay in your home as a renter with the option to purchase the home back. However, if you do not comply with the terms of the rent-to-buy agreement, you will lose your money and be evicted like any other tenant.
  • Fake "government" modification programs: These scams claim to be affiliated with the government or require that you pay high fees in order to benefit from government modification programs. Remember that you do not have to pay any fees to participate in government-approved programs. Some frauds may even use words like "federal" or "government-approved" or acquire website names that make consumers think they are associated with the government.
  • Refinance fraud: The scam artist offers to be an intermediary between you and your mortgage lender to negotiate a loan modification. The scam artist may even instruct you to make payments directly to him or her, which the scammer will send to the lender. However, the scam artist will not forward the payments to your lender and you could still lose your home.
  • "Eliminate your debt" claims: Some companies may make false legal claims that you are not required to repay your mortgage or that they know of "secret laws" that can eliminate your debt. Do not believe these claims.
  • Refinance scams: You are encouraged to sign "foreclosure rescue" loan documents to refinance your loan. In reality, you have surrendered ownership of your home because the loan documents are actually deed transfer documents. You may falsely believe that your home has been saved from foreclosure until you receive an eviction notice months or even years later.

Beware of Foreclosure Rescue Scams-Help is Free

  • Beware of anyone who asks you to pay a fee in exchange for a counseling service or modification of a delinquent loan.
  • Scam artists often target homeowners who are struggling to meet their mortgage commitment or are anxious to sell their homes. Recognize and avoid common scams.
  • Beware of people who pressure you to sign papers immediately or who try to convince you that they can save your home if you sign or transfer the deed to your house over to them.
  • Do not sign over the deed to your property to any organization or individual unless you are working directly with your mortgage company to forgive your debt.

Making Home Affordable

The Making Home Affordable Program offers opportunities to modify or refinance your mortgage to make your monthly payments more affordable. It also includes the Home Affordable Foreclosure Alternatives Program for homeowners who are interested in a short sale or deed-in-lieu of foreclosure. Go to makinghomeaffordable.gov or call the Homeowner's HOPE Hotline, 1-888-995-HOPE (4673).

The 1040nr Online

1040nr online 12. 1040nr online   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. 1040nr online 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. 1040nr online Free help with your return. 1040nr online   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040nr online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040nr online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr online 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. 1040nr online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040nr online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040nr online gov, download the IRS2Go app, or call 1-800-906-9887. 1040nr online   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr online To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040nr online aarp. 1040nr online org/money/taxaide or call 1-888-227-7669. 1040nr online For more information on these programs, go to IRS. 1040nr online gov and enter “VITA” in the search box. 1040nr online Internet. 1040nr online    IRS. 1040nr online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040nr online Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr online 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. 1040nr online Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040nr online gov or download the IRS2Go app and select the Refund Status option. 1040nr online The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr online 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. 1040nr online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr online Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040nr online No need to wait on the phone or stand in line. 1040nr online 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. 1040nr online When you reach the response screen, you can print the entire interview and the final response for your records. 1040nr online New subject areas are added on a regular basis. 1040nr online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040nr online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040nr online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040nr online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040nr online 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. 1040nr online 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. 1040nr online You can also ask the IRS to mail a return or an account transcript to you. 1040nr online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040nr online gov or by calling 1-800-908-9946. 1040nr online Tax return and tax account transcripts are generally available for the current year and the past three years. 1040nr online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040nr online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040nr online 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. 1040nr online Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040nr online gov and enter Where's My Amended Return? in the search box. 1040nr online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr online It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr online Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040nr online gov. 1040nr online Select the Payment tab on the front page of IRS. 1040nr online gov for more information. 1040nr online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040nr online Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040nr online gov. 1040nr online 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. 1040nr online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040nr online gov. 1040nr online Request an Electronic Filing PIN by going to IRS. 1040nr online gov and entering Electronic Filing PIN in the search box. 1040nr online Download forms, instructions and publications, including accessible versions for people with disabilities. 1040nr online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040nr online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040nr online An employee can answer questions about your tax account or help you set up a payment plan. 1040nr online Before you visit, check the Office Locator on IRS. 1040nr online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040nr online If you have a special need, such as a disability, you can request an appointment. 1040nr online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040nr online Apply for an Employer Identification Number (EIN). 1040nr online Go to IRS. 1040nr online gov and enter Apply for an EIN in the search box. 1040nr online Read the Internal Revenue Code, regulations, or other official guidance. 1040nr online Read Internal Revenue Bulletins. 1040nr online Sign up to receive local and national tax news and more by email. 1040nr online Just click on “subscriptions” above the search box on IRS. 1040nr online gov and choose from a variety of options. 1040nr online    Phone. 1040nr online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040nr online Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040nr online gov, or download the IRS2Go app. 1040nr online 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. 1040nr online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr online Most VITA and TCE sites offer free electronic filing. 1040nr online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040nr online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040nr online 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. 1040nr online 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. 1040nr online The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr online 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. 1040nr online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr online Note, the above information is for our automated hotline. 1040nr online 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. 1040nr online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040nr online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr online It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr online 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). 1040nr online You should receive your order within 10 business days. 1040nr online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040nr online 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. 1040nr online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040nr online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040nr online These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040nr online    Walk-in. 1040nr online You can find a selection of forms, publications and services — in-person. 1040nr online Products. 1040nr online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040nr online Services. 1040nr online You can walk in to your local TAC for face-to-face tax help. 1040nr online An employee can answer questions about your tax account or help you set up a payment plan. 1040nr online Before visiting, use the Office Locator tool on IRS. 1040nr online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040nr online    Mail. 1040nr online You can send your order for forms, instructions, and publications to the address below. 1040nr online You should receive a response within 10 business days after your request is received. 1040nr online  Internal Revenue Service 1201 N. 1040nr online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040nr online The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040nr online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040nr online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040nr online 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. 1040nr online You face (or your business is facing) an immediate threat of adverse action. 1040nr online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040nr online   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. 1040nr online Here's why we can help: TAS is an independent organization within the IRS. 1040nr online Our advocates know how to work with the IRS. 1040nr online Our services are free and tailored to meet your needs. 1040nr online We have offices in every state, the District of Columbia, and Puerto Rico. 1040nr online   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. 1040nr online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040nr online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040nr online 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. 1040nr online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040nr online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040nr online Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 1040nr online The SBA also has publications and videos on a variety of business topics. 1040nr online The following briefly describes assistance provided by the SBA. 1040nr online Small Business Development Centers (SBDCs). 1040nr online   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 1040nr online Help is available when beginning, improving, or expanding a small business. 1040nr online Business Information Centers (BICs). 1040nr online   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 1040nr online BICs also offer one-on-one assistance. 1040nr online Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 1040nr online Service Corps of Retired Executives (SCORE). 1040nr online   SCORE provides small business counseling and training to current and prospective small business owners. 1040nr online 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. 1040nr online SCORE also offers a variety of small business workshops. 1040nr online Internet. 1040nr online    You can visit the SBA website at www. 1040nr online sba. 1040nr online gov. 1040nr online While visiting the SBA website, you can find a variety of information of interest to small business owners. 1040nr online Phone. 1040nr online    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. 1040nr online Walk-in. 1040nr online   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 1040nr online To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 1040nr online Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 1040nr online Most of these are available from the Superintendent of Documents at the Government Printing Office. 1040nr online You can get information and order these publications and pamphlets in several ways. 1040nr online Internet. 1040nr online   You can visit the GPO website at  www. 1040nr online access. 1040nr online gpo. 1040nr online gov. 1040nr online Mail. 1040nr online   Write to the GPO at the following address. 1040nr online  Superintendent of Documents U. 1040nr online S. 1040nr online Government Printing Office P. 1040nr online O. 1040nr online Box 979050 St. 1040nr online Louis, MO 63917-9000 Phone. 1040nr online   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. 1040nr online Prev  Up  Next   Home   More Online Publications