2009 Tax Tables
H & R BlockWhere To File Free State Tax ReturnAmend Income Tax ReturnFiling State Tax FreeHow To File For 2011 TaxesE-file State Return Only1o40ezFind 1040ez Irs Form 2010Federal Income Tax Forms2011 EfileWhere Do I Send My 2012 Federal Income Tax Return140 EzI Need To File My 2011 Federal TaxesIrs 2010 Tax FormsFile My 2011 TaxesFree Tax EfileH&r Block Free 1040ez1040 Ez Free FileTax Amendment Form 2012Turbotax Login Online1040ez Tax Form And BookletWhere Can I Do My State Taxes Online For FreeH And R Block Tax SoftwareElectronic 1040x2006 Tax ReturnWww Irs Gov 1040x1040x Form 2011 TurbotaxAmended Tax Return Form 2011H And R Block Tax ReturnI Need To File My 2012 Tax ReturnE File Income Tax ReturnHrblock ComEz Form 2012File My Taxes OnlineFree E File And Free State Tax Filing1040ez Efile Free2010 Taxes Cheap 1099g Form W2012 Irs Form 1040 EzTaxact 2013 FreeFree E File 2012
2009 Tax Tables
2009 tax tables 4. 2009 tax tables Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 2009 tax tables You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 2009 tax tables If you have a choice, you should use the method that gives you the lower tax. 2009 tax tables Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 2009 tax tables Generally, the standard deduction amounts are adjusted each year for inflation. 2009 tax tables In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 2009 tax tables Persons not eligible for the standard deduction. 2009 tax tables Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 2009 tax tables You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 2009 tax tables If you are a nonresident alien who is married to a U. 2009 tax tables S. 2009 tax tables citizen or resident alien at the end of the year, you can choose to be treated as a U. 2009 tax tables S. 2009 tax tables resident. 2009 tax tables See Publication 519, U. 2009 tax tables S. 2009 tax tables Tax Guide for Aliens. 2009 tax tables If you make this choice, you can take the standard deduction. 2009 tax tables Decedent's final return. 2009 tax tables The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 2009 tax tables However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 2009 tax tables Higher standard deduction for age (65 or older). 2009 tax tables If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 2009 tax tables You are considered age 65 on the day before your 65th birthday. 2009 tax tables Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 2009 tax tables Higher standard deduction for blindness. 2009 tax tables If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 2009 tax tables You qualify for this benefit if you are totally or partly blind. 2009 tax tables Not totally blind. 2009 tax tables If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 2009 tax tables If your eye condition will never improve beyond these limits, the statement should include this fact. 2009 tax tables You must keep the statement in your records. 2009 tax tables If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 2009 tax tables Spouse 65 or older or blind. 2009 tax tables You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 2009 tax tables You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 2009 tax tables Example. 2009 tax tables This example illustrates how to determine your standard deduction using Worksheet 4-1. 2009 tax tables Bill and Lisa are filing a joint return for 2013. 2009 tax tables Both are over age 65. 2009 tax tables Neither is blind, and neither can be claimed as a dependent. 2009 tax tables They do not itemize deductions, so they use Worksheet 4-1. 2009 tax tables Because they are married filing jointly, they enter $12,200 on line 1. 2009 tax tables They check the “No” box on line 2, so they also enter $12,200 on line 4. 2009 tax tables Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 2009 tax tables They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 2009 tax tables Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 2009 tax tables However, the standard deduction may be higher if the individual is 65 or older or blind. 2009 tax tables If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 2009 tax tables Worksheet 4-1. 2009 tax tables 2013 Standard Deduction Worksheet Caution. 2009 tax tables If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 2009 tax tables If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 2009 tax tables Put the total number of boxes checked in box c and go to line 1. 2009 tax tables a. 2009 tax tables You Born before January 2, 1949 Blind b. 2009 tax tables Your spouse, if claiming spouse's exemption Born before January 2, 1949 Blind c. 2009 tax tables Total boxes checked 1. 2009 tax tables Enter the amount shown below for your filing status. 2009 tax tables Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950 1. 2009 tax tables 2. 2009 tax tables Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return? No. 2009 tax tables Skip line 3; enter the amount from line 1 on line 4. 2009 tax tables Yes. 2009 tax tables Go to line 3. 2009 tax tables 3. 2009 tax tables Is your earned income* more than $650? Yes. 2009 tax tables Add $350 to your earned income. 2009 tax tables Enter the total 3. 2009 tax tables No. 2009 tax tables Enter $1,000 4. 2009 tax tables Enter the smaller of line 1 or line 3 4. 2009 tax tables 5. 2009 tax tables If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 2009 tax tables Enter the result here. 2009 tax tables Otherwise, enter -0- 5. 2009 tax tables 6. 2009 tax tables Add lines 4 and 5. 2009 tax tables This is your standard deduction for 2013. 2009 tax tables 6. 2009 tax tables * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2009 tax tables It also includes any amount received as a scholarship that you must include in your income. 2009 tax tables Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 2009 tax tables Itemized Deductions Some individuals should itemize their deductions because it will save them money. 2009 tax tables Others should itemize because they do not qualify for the standard deduction. 2009 tax tables See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 2009 tax tables You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 2009 tax tables For more information, see Overall limitation, later. 2009 tax tables Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 2009 tax tables You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 2009 tax tables 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 2009 tax tables See the Schedule A (Form 1040) instructions for more information. 2009 tax tables Overall limitation. 2009 tax tables You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 2009 tax tables If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 2009 tax tables Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 2009 tax tables Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 2009 tax tables For more information, see the following discussions of selected items, which are presented in alphabetical order. 2009 tax tables A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 2009 tax tables Table 4-1. 2009 tax tables Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 2009 tax tables ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 2009 tax tables ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 2009 tax tables Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 2009 tax tables Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 2009 tax tables 5% of your adjusted gross income if you or your spouse is age 65 or older). 2009 tax tables What to include. 2009 tax tables Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 2009 tax tables If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2009 tax tables If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 2009 tax tables You can include medical expenses you charge to your credit card in the year the charge is made. 2009 tax tables It does not matter when you actually pay the amount charged. 2009 tax tables Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 2009 tax tables Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 2009 tax tables Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2009 tax tables Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 2009 tax tables Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 2009 tax tables Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2009 tax tables This is a personal expense that is not deductible. 2009 tax tables However, you may be able to include certain expenses paid to a person providing nursing-type services. 2009 tax tables For more information, see Nursing Services , later. 2009 tax tables Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2009 tax tables For more information, see Qualified long-term care services under Long-Term Care, later. 2009 tax tables Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. 2009 tax tables This includes amounts paid for meals and lodging. 2009 tax tables Also, see Meals and Lodging , later. 2009 tax tables Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. 2009 tax tables Qualified long-term care services. 2009 tax tables Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. 2009 tax tables Chronically ill individual. 2009 tax tables An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. 2009 tax tables He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. 2009 tax tables Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2009 tax tables He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2009 tax tables Maintenance and personal care services. 2009 tax tables Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). 2009 tax tables Qualified long-term care insurance contracts. 2009 tax tables A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2009 tax tables The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. 2009 tax tables The amount of qualified long-term care premiums you can include is limited. 2009 tax tables You can include the following as medical expenses on Schedule A (Form 1040). 2009 tax tables Qualified long-term care premiums up to the following amounts. 2009 tax tables Age 40 or under – $360. 2009 tax tables Age 41 to 50 – $680. 2009 tax tables Age 51 to 60 – $1,360. 2009 tax tables Age 61 to 70 – $3,640. 2009 tax tables Age 71 or over – $4,550. 2009 tax tables Unreimbursed expenses for qualified long-term care services. 2009 tax tables Note. 2009 tax tables The limit on premiums is for each person. 2009 tax tables Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 2009 tax tables You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 2009 tax tables You can include the cost of such lodging while away from home if all of the following requirements are met. 2009 tax tables The lodging is primarily for, and essential to, medical care. 2009 tax tables The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 2009 tax tables The lodging is not lavish or extravagant under the circumstances. 2009 tax tables There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2009 tax tables The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 2009 tax tables You can include lodging for a person traveling with the person receiving the medical care. 2009 tax tables For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 2009 tax tables (Meals are not included. 2009 tax tables ) Nursing home. 2009 tax tables You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 2009 tax tables This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 2009 tax tables Do not include the cost of meals and lodging if the reason for being in the home is personal. 2009 tax tables However, you can include in medical expenses the part of the cost that is for medical or nursing care. 2009 tax tables Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2009 tax tables Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 2009 tax tables If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 2009 tax tables The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 2009 tax tables Medicare Part A. 2009 tax tables If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 2009 tax tables The payroll tax paid for Medicare Part A is not a medical expense. 2009 tax tables If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 2009 tax tables In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 2009 tax tables Medicare Part B. 2009 tax tables Medicare Part B is a supplemental medical insurance. 2009 tax tables Premiums you pay for Medicare Part B are a medical expense. 2009 tax tables If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 2009 tax tables If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 2009 tax tables SSA. 2009 tax tables gov, to find out your premium. 2009 tax tables Medicare Part D. 2009 tax tables Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 2009 tax tables You can include as a medical expense premiums you pay for Medicare Part D. 2009 tax tables Prepaid insurance premiums. 2009 tax tables Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 2009 tax tables Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2009 tax tables A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2009 tax tables You can also include amounts you pay for insulin. 2009 tax tables Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2009 tax tables Imported medicines and drugs. 2009 tax tables If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 2009 tax tables Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2009 tax tables The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2009 tax tables This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. 2009 tax tables These services can be provided in your home or another care facility. 2009 tax tables Generally, only the amount spent for nursing services is a medical expense. 2009 tax tables If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 2009 tax tables However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2009 tax tables See Maintenance and personal care services under Qualified long-term care services, earlier. 2009 tax tables Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. 2009 tax tables See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 2009 tax tables You can also include in medical expenses part of the amount you pay for that attendant's meals. 2009 tax tables Divide the food expense among the household members to find the cost of the attendant's food. 2009 tax tables Then divide that cost in the same manner as in the preceding paragraph. 2009 tax tables If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2009 tax tables This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2009 tax tables Employment taxes. 2009 tax tables You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 2009 tax tables If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. 2009 tax tables For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2009 tax tables Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2009 tax tables Car expenses. 2009 tax tables You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2009 tax tables You cannot include depreciation, insurance, general repair, or maintenance expenses. 2009 tax tables If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. 2009 tax tables You can also include parking fees and tolls. 2009 tax tables You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 2009 tax tables You can also include: Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. 2009 tax tables Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 2009 tax tables Prev Up Next Home More Online Publications
Contact My Local Office in Colorado
Face-to-face Tax Help
IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.
Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.
We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.
If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.
Caution: Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.
Multilingual assistance is available in every office. Hours of operation are subject to change.
Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.
||Days/Hours of Service
||2864 S. Circle Dr.
Colorado Springs, CO 80906
Monday-Friday - 8:30 a.m.- 4:30 p.m.
**This office will be open until 6:00 p.m. on 4/14 & 4/15**
Denver, CO 80202
Monday-Friday - 8:30 a.m.- 4:30 p.m.
**This office will be open until 6:00 p.m. on 4/14 & 4/15**
||301 S. Howes St.
Ft. Collins, CO 80521
Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
||400 Rood Ave.
Grand Junction, CO 81505
Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. -1:30 p.m.)
* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
For information on where to file your tax return please see Where to File Addresses.
The Taxpayer Advocate Service: Call 303-603-4600 in the Denver area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.
IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.
For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:
Internal Revenue Service
1999 Broadway, MS 6610DEN
Denver, CO 80202-2490
For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:
Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.
Page Last Reviewed or Updated: 28-Mar-2014
The 2009 Tax Tables
2009 tax tables Publication 505 - Additional Material Prev Up Next Home More Online Publications