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File 1040nr Ez Online

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File 1040nr Ez Online

File 1040nr ez online Part Five -   Standard Deduction and Itemized Deductions After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. File 1040nr ez online You can subtract either the standard deduction or itemized deductions. File 1040nr ez online Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). File 1040nr ez online The ten chapters in this part discuss the standard deduction, each itemized deduction, and a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. File 1040nr ez online See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. File 1040nr ez online Table of Contents 20. File 1040nr ez online   Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. File 1040nr ez online Married persons who filed separate returns. File 1040nr ez online 21. File 1040nr ez online   Medical and Dental ExpensesWhat's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. File 1040nr ez online How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons 22. File 1040nr ez online   TaxesIntroductionIndian tribal government. File 1040nr ez online Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. File 1040nr ez online Real Estate TaxesReal estate taxes for prior years. File 1040nr ez online Examples. File 1040nr ez online Form 1099-S. File 1040nr ez online Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. File 1040nr ez online   Interest ExpenseIntroduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. File 1040nr ez online Mortgage proceeds used for business or investment. File 1040nr ez online 24. File 1040nr ez online   ContributionsIntroduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. File 1040nr ez online Household items. File 1040nr ez online Deduction more than $500. File 1040nr ez online Form 1098-C. File 1040nr ez online Filing deadline approaching and still no Form 1098-C. File 1040nr ez online Exception 1—vehicle used or improved by organization. File 1040nr ez online Exception 2—vehicle given or sold to needy individual. File 1040nr ez online Deduction $500 or less. File 1040nr ez online Right to use property. File 1040nr ez online Tangible personal property. File 1040nr ez online Future interest. File 1040nr ez online Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. File 1040nr ez online Text message. File 1040nr ez online Credit card. File 1040nr ez online Pay-by-phone account. File 1040nr ez online Stock certificate. File 1040nr ez online Promissory note. File 1040nr ez online Option. File 1040nr ez online Borrowed funds. File 1040nr ez online Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. File 1040nr ez online   Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. File 1040nr ez online Progressive deterioration. File 1040nr ez online Damage from corrosive drywall. File 1040nr ez online Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses 26. File 1040nr ez online   Car Expenses and Other Employee Business ExpensesWhat's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. File 1040nr ez online Parking fees. File 1040nr ez online Advertising display on car. File 1040nr ez online Car pools. File 1040nr ez online Hauling tools or instruments. File 1040nr ez online Union members' trips from a union hall. File 1040nr ez online Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. File 1040nr ez online Statutory employees. File 1040nr ez online Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. File 1040nr ez online   Tax Benefits for Work-Related EducationWhat's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. File 1040nr ez online Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping 28. File 1040nr ez online   Miscellaneous DeductionsWhat's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses 29. File 1040nr ez online   Limit on Itemized DeductionsIntroduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. File 1040nr ez online Prev  Up  Next   Home   More Online Publications
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Understanding Your CP518 Business Notice

This is a final reminder notice that our records still indicate you haven't filed a business tax return.


What you need to do

  • File your required business return immediately.
  • If eligible, file your return electronically with all required schedules, using your e-file provider, or
  • File a paper return with all required schedules
  • Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope:
    • To explain why you are filing late.
    • To explain why you don’t think you need to file.
    • If you already filed and it's been more than four weeks, or if you used a different name or employer ID number (EIN) than shown on the notice when filing.
  • If you filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.

You may want to...

  • Review Tax Information for Businesses which provides information regarding various business filing issues.
  • Review your records and ensure all returns are filed timely.

If we don't hear from you

  • We may determine your tax for you, and penalty and interest will continue to accrue.
  • If you are owed a refund for the current tax period, or any prior period, it may be delayed because of these unfiled return(s).

Answers to Common Questions

Why did I receive multiple CP 515 notices?
If your business hasn't filed tax returns, a notice will be generated and mailed for each tax form and tax period the IRS shows as delinquent.

I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an employer identification number, filing requirements are established requiring specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return isn't filed, the IRS considers it to be delinquent and generates a notice requesting the return be filed.

Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period, you aren't required to file a return for that tax period. You still need to respond to this notice. 

If you made Federal Tax Deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.


Tips for next year

File all required returns by the appropriate due date.


  • Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP518B, Page 1

    Notice CP518B, Page 2

    Notice CP518B, Page 3

    Notice CP518B, Page 4

    Notice CP518B, Page 5

Page Last Reviewed or Updated: 09-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File 1040nr Ez Online

File 1040nr ez online Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. File 1040nr ez online Proc. File 1040nr ez online 2010-18 Table of Contents SECTION 1. File 1040nr ez online PURPOSE SECTION 2. File 1040nr ez online BACKGROUND SECTION 3. File 1040nr ez online SCOPE SECTION 4. File 1040nr ez online APPLICATION SECTION 5. File 1040nr ez online EFFECTIVE DATE SECTION 6. File 1040nr ez online DRAFTING INFORMATION SECTION 1. File 1040nr ez online 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 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. File 1040nr ez online 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. File 1040nr ez online SECTION 2. File 1040nr ez online BACKGROUND . File 1040nr ez online 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. File 1040nr ez online Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. File 1040nr ez online 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. File 1040nr ez online This change reflects the higher rate of price inflation for trucks and vans since 1988. File 1040nr ez online . File 1040nr ez online 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. File 1040nr ez online The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. File 1040nr ez online Under § 1. File 1040nr ez online 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. File 1040nr ez online One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. File 1040nr ez online Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. File 1040nr ez online SECTION 3. File 1040nr ez online SCOPE . File 1040nr ez online 01 The limitations on depreciation deductions in section 4. File 1040nr ez online 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 2010, and continue to apply for each taxable year that the passenger automobile remains in service. File 1040nr ez online . File 1040nr ez online 02 The tables in section 4. File 1040nr ez online 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. File 1040nr ez online 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. File 1040nr ez online See Rev. File 1040nr ez online Proc. File 1040nr ez online 2005-13, 2005-1 C. File 1040nr ez online B. File 1040nr ez online 759, for passenger automobiles first leased before calendar year 2006; Rev. File 1040nr ez online Proc. File 1040nr ez online 2006-18, 2006-1 C. File 1040nr ez online B. File 1040nr ez online 645, for passenger automobiles first leased during calendar year 2006; Rev. File 1040nr ez online Proc. File 1040nr ez online 2007-30, 2007-1 C. File 1040nr ez online B. File 1040nr ez online 1104, for passenger automobiles first leased during calendar year 2007; Rev. File 1040nr ez online Proc. File 1040nr ez online 2008-22, 2008-12 I. File 1040nr ez online R. File 1040nr ez online B. File 1040nr ez online 658, for passenger automobiles first leased during calendar year 2008; and Rev. File 1040nr ez online Proc. File 1040nr ez online 2009-24, 2009-17 I. File 1040nr ez online R. File 1040nr ez online B. File 1040nr ez online 885, for passenger automobiles first leased during calendar year 2009. File 1040nr ez online SECTION 4. File 1040nr ez online APPLICATION . File 1040nr ez online 01 Limitations on Depreciation Deductions for Certain Automobiles. File 1040nr ez online (1) Amount of the inflation adjustment. File 1040nr ez online (a) Passenger automobiles (other than trucks or vans). File 1040nr ez online 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. File 1040nr ez online The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. File 1040nr ez online The new car component of the CPI was 115. File 1040nr ez online 2 for October 1987 and 137. File 1040nr ez online 851 for October 2009. File 1040nr ez online The October 2009 index exceeded the October 1987 index by 22. File 1040nr ez online 651. File 1040nr ez online Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. File 1040nr ez online 66 percent (22. File 1040nr ez online 651/115. File 1040nr ez online 2 x 100%). File 1040nr ez online The dollar limitations in § 280F(a) are multiplied by a factor of 0. File 1040nr ez online 1966, 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 2010. File 1040nr ez online This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. File 1040nr ez online (b) Trucks and vans. File 1040nr ez online To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. File 1040nr ez online The new truck component of the CPI was 112. File 1040nr ez online 4 for October 1987 and 140. File 1040nr ez online 897 for October 2009. File 1040nr ez online The October 2009 index exceeded the October 1987 index by 28. File 1040nr ez online 497. File 1040nr ez online Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. File 1040nr ez online 35 percent (28. File 1040nr ez online 497/112. File 1040nr ez online 4 x 100%). File 1040nr ez online The dollar limitations in § 280F(a) are multiplied by a factor of 0. File 1040nr ez online 2535, 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. File 1040nr ez online This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. File 1040nr ez online (2) Amount of the limitation. File 1040nr ez online Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. File 1040nr ez online 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 2010. File 1040nr ez online REV. File 1040nr ez online PROC. File 1040nr ez online 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File 1040nr ez online PROC. File 1040nr ez online 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . File 1040nr ez online 02 Inclusions in Income of Lessees of Passenger Automobiles. File 1040nr ez online A taxpayer must follow the procedures in § 1. File 1040nr ez online 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. File 1040nr ez online In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. File 1040nr ez online REV. File 1040nr ez online PROC. File 1040nr ez online 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. File 1040nr ez online PROC. File 1040nr ez online 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. File 1040nr ez online EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. File 1040nr ez online SECTION 6. File 1040nr ez online DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. File 1040nr ez online Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). File 1040nr ez online For further information regarding this revenue procedure, contact Mr. File 1040nr ez online Harvey at (202) 622-4930 (not a toll-free call). File 1040nr ez online Prev  Up  Next   Home   More Internal Revenue Bulletins