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File 2009 Tax Return

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File 2009 Tax Return

File 2009 tax return 14. File 2009 tax return   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. File 2009 tax return Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File 2009 tax return Custom application of fertilizer and pesticide. File 2009 tax return Fuel not used for farming. File 2009 tax return Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. File 2009 tax return Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. File 2009 tax return You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. File 2009 tax return Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. File 2009 tax return The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. File 2009 tax return Use on a farm for farming purposes. File 2009 tax return Off-highway business use. File 2009 tax return Uses other than as a fuel in a propulsion engine, such as home use. File 2009 tax return Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. File 2009 tax return See Publication 510, Excise Taxes, for more information. File 2009 tax return Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. File 2009 tax return Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. File 2009 tax return See Table 14-1 for a list of available fuel tax credits and refunds. File 2009 tax return Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. File 2009 tax return Farm. File 2009 tax return   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. File 2009 tax return It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. File 2009 tax return A fish farm is an area where fish are grown or raised and not merely caught or harvested. File 2009 tax return Table 14-1. File 2009 tax return Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. File 2009 tax return Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. File 2009 tax return 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. File 2009 tax return See Reg. File 2009 tax return 48. File 2009 tax return 6427-10 (b)(1) for the definition of a blocked pump. File 2009 tax return 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. File 2009 tax return It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. File 2009 tax return Farming purposes. File 2009 tax return   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. File 2009 tax return To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File 2009 tax return To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File 2009 tax return To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File 2009 tax return To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File 2009 tax return For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File 2009 tax return The more-than-one-half test applies separately to each commodity. File 2009 tax return Commodity means a single raw product. File 2009 tax return For example, apples and peaches are two separate commodities. File 2009 tax return To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. File 2009 tax return Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. File 2009 tax return   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. File 2009 tax return Therefore, you can still claim the credit or refund for the fuel so used. File 2009 tax return However, see Custom application of fertilizer and pesticide, later. File 2009 tax return If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. File 2009 tax return Buyer of fuel, including undyed diesel fuel or undyed kerosene. File 2009 tax return   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. File 2009 tax return For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. File 2009 tax return Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File 2009 tax return   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. File 2009 tax return However, see Custom application of fertilizer and pesticide, next. File 2009 tax return Also see Dyed Diesel Fuel and Dyed Kerosene, later. File 2009 tax return Example. File 2009 tax return Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. File 2009 tax return Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. File 2009 tax return In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. File 2009 tax return Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. File 2009 tax return Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. File 2009 tax return No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. File 2009 tax return In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. File 2009 tax return Custom application of fertilizer and pesticide. File 2009 tax return   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. File 2009 tax return Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File 2009 tax return For applicators using highway vehicles, only the fuel used on the farm is exempt. File 2009 tax return Fuel used traveling on the highway to and from the farm is taxable. File 2009 tax return Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. File 2009 tax return For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File 2009 tax return For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. File 2009 tax return A sample waiver is included as Model Waiver L in the appendix of Publication 510. File 2009 tax return A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. File 2009 tax return To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. File 2009 tax return However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. File 2009 tax return Fuel not used for farming. File 2009 tax return   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. File 2009 tax return Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. File 2009 tax return For personal use, such as lawn mowing. File 2009 tax return In processing, packaging, freezing, or canning operations. File 2009 tax return In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File 2009 tax return All-terrain vehicles (ATVs). File 2009 tax return   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. File 2009 tax return Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. File 2009 tax return If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. File 2009 tax return Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. File 2009 tax return For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. File 2009 tax return Excise tax applies to the fuel used by the truck on the highways. File 2009 tax return In this situation, undyed (taxed) fuel should be purchased for the truck. File 2009 tax return You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. File 2009 tax return You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. File 2009 tax return Penalty. File 2009 tax return   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. File 2009 tax return The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. File 2009 tax return After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. File 2009 tax return For more information on this penalty, see Publication 510. File 2009 tax return Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. File 2009 tax return Off-highway business use. File 2009 tax return   This is any use of fuel in a trade or business or in an income-producing activity. File 2009 tax return The use must not be in a highway vehicle registered or required to be registered for use on public highways. File 2009 tax return Off-highway business use generally does not include any use in a recreational motorboat. File 2009 tax return Examples. File 2009 tax return   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. File 2009 tax return In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. File 2009 tax return   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. File 2009 tax return For more information, see Publication 510. File 2009 tax return Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. File 2009 tax return This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. File 2009 tax return Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. File 2009 tax return How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. File 2009 tax return The basic rules for claiming credits and refunds are listed in Table 14-2 . File 2009 tax return Table 14-2. File 2009 tax return Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. File 2009 tax return   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. File 2009 tax return Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. File 2009 tax return You do not have to use any special form, but the records should establish the following information. File 2009 tax return The total number of gallons bought and used during the period covered by your claim. File 2009 tax return The dates of the purchases. File 2009 tax return The names and addresses of suppliers and amounts bought from each during the period covered by your claim. File 2009 tax return The nontaxable use for which you used the fuel. File 2009 tax return The number of gallons used for each nontaxable use. File 2009 tax return It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. File 2009 tax return For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. File 2009 tax return Credit or refund. File 2009 tax return   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. File 2009 tax return If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. File 2009 tax return Credit only. File 2009 tax return   You can claim the following taxes only as a credit on your income tax return. File 2009 tax return Tax on gasoline and aviation gasoline you used on a farm for farming purposes. File 2009 tax return Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. File 2009 tax return Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. File 2009 tax return Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. File 2009 tax return Do not claim a credit for any excise tax for which you have filed a refund claim. File 2009 tax return How to claim a credit. File 2009 tax return   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. File 2009 tax return Individuals. File 2009 tax return   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. File 2009 tax return If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File 2009 tax return Partnership. File 2009 tax return   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. File 2009 tax return , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. File 2009 tax return Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. File 2009 tax return An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. File 2009 tax return S. File 2009 tax return Return of Income for Electing Large Partnerships. File 2009 tax return Other entities. File 2009 tax return   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. File 2009 tax return When to claim a credit. File 2009 tax return   You can claim a fuel tax credit on your income tax return for the year you used the fuel. File 2009 tax return You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File 2009 tax return A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. File 2009 tax return Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. File 2009 tax return Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). File 2009 tax return The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File 2009 tax return If you file Form 720, you can use its Schedule C for your refund claims for the quarter. File 2009 tax return See the Instructions for Form 720. File 2009 tax return Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. File 2009 tax return You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. File 2009 tax return This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. File 2009 tax return If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. File 2009 tax return If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. File 2009 tax return Only one claim can be filed for a quarter. File 2009 tax return You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. File 2009 tax return You must claim a credit on your income tax return for the tax. File 2009 tax return How to file a quarterly claim. File 2009 tax return   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. File 2009 tax return Send it to the address shown in the instructions. File 2009 tax return If you file Form 720, you can use its Schedule C for your refund claims. File 2009 tax return See the Instructions for Form 720. File 2009 tax return When to file a quarterly claim. File 2009 tax return   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. File 2009 tax return If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. File 2009 tax return    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. File 2009 tax return 001 per gallon is generally not subject to credit or refund. File 2009 tax return Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. File 2009 tax return Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. File 2009 tax return Cash method. File 2009 tax return   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. File 2009 tax return If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. File 2009 tax return If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. File 2009 tax return Example. File 2009 tax return Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. File 2009 tax return On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. File 2009 tax return Then, on Form 4136, she claimed the $110 as a credit. File 2009 tax return Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. File 2009 tax return Accrual method. File 2009 tax return   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. File 2009 tax return It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. File 2009 tax return Example. File 2009 tax return Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. File 2009 tax return On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. File 2009 tax return On Form 4136, Patty claims the $155 as a credit. File 2009 tax return She reports the $155 as other income on line 8b of her 2012 Schedule F. File 2009 tax return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP54G Notice

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the SSA to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA, or
    • your social security number (SSN) and/or name are different than on your social security card.

 


Tips for next year

ake sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card.

 

Page Last Reviewed or Updated: 23-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 2009 Tax Return

File 2009 tax return Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. File 2009 tax return What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. File 2009 tax return To use it, ask yourself each question in the left column, then see the related discussion in the right column. File 2009 tax return ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. File 2009 tax return Will I need an employer identification number (EIN)? See Identification Numbers. File 2009 tax return Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. File 2009 tax return What method can I use to account for my income and expenses? See Accounting Method. File 2009 tax return What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. File 2009 tax return What must I do if I have employees? See Employment Taxes. File 2009 tax return Which forms must I file? See Table 2 and Information Returns. File 2009 tax return Are there penalties if I do not pay my taxes or file my returns? See Penalties. File 2009 tax return What business expenses can I deduct on my federal income tax return? See Business Expenses. File 2009 tax return What records must I keep? How long must I keep them? See Recordkeeping. File 2009 tax return This publication provides basic federal tax information for people who are starting a business. File 2009 tax return It also provides information on keeping records and illustrates a recordkeeping system. File 2009 tax return Throughout this publication we refer to other IRS publications and forms where you will find more information. File 2009 tax return In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). File 2009 tax return See How To Get More Information later. File 2009 tax return Comments and suggestions. File 2009 tax return   We welcome your comments about this publication and your suggestions for future editions. File 2009 tax return   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File 2009 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2009 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2009 tax return   You can email us at taxforms@irs. File 2009 tax return gov. File 2009 tax return Please put “Publications Comment” on the subject line. File 2009 tax return You can also send us comments from www. File 2009 tax return irs. File 2009 tax return gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. File 2009 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2009 tax return Ordering forms and publications. File 2009 tax return Visit www. File 2009 tax return irs. File 2009 tax return gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File 2009 tax return Internal Revenue Service 1201 N. File 2009 tax return Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. File 2009 tax return   If you have a tax question, check the information available on IRS. File 2009 tax return gov or call 1-800-829-1040. File 2009 tax return We cannot answer tax questions sent to either of the above addresses. File 2009 tax return Future Developments. File 2009 tax return   The IRS has created a page on IRS. File 2009 tax return gov for information about Publication 583 at www. File 2009 tax return irs. File 2009 tax return gov/pub583. File 2009 tax return Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. File 2009 tax return Prev  Up  Next   Home   More Online Publications