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Fill state taxes free 5. Fill state taxes free   How To Get Tax Help Table of Contents 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. Fill state taxes free Free help with your tax return. Fill state taxes free   You can get free help preparing your return nationwide from IRS-certified volunteers. Fill state taxes free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Fill state taxes free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Fill state taxes free 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. Fill state taxes free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Fill state taxes free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Fill state taxes free gov, download the IRS2Go app, or call 1-800-906-9887. Fill state taxes free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Fill state taxes free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Fill state taxes free aarp. Fill state taxes free org/money/taxaide or call 1-888-227-7669. Fill state taxes free For more information on these programs, go to IRS. Fill state taxes free gov and enter “VITA” in the search box. Fill state taxes free Internet. Fill state taxes free    IRS. Fill state taxes free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Fill state taxes free Download the free IRS2Go app from the iTunes app store or from Google Play. Fill state taxes free 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. Fill state taxes free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Fill state taxes free gov or download the IRS2Go app and select the Refund Status option. Fill state taxes free The IRS issues more than 9 out of 10 refunds in less than 21 days. Fill state taxes free 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. Fill state taxes free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Fill state taxes free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Fill state taxes free Use the Interactive Tax Assistant (ITA) to research your tax questions. Fill state taxes free No need to wait on the phone or stand in line. Fill state taxes free 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. Fill state taxes free When you reach the response screen, you can print the entire interview and the final response for your records. Fill state taxes free New subject areas are added on a regular basis. Fill state taxes free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Fill state taxes free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Fill state taxes free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Fill state taxes free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free You can also ask the IRS to mail a return or an account transcript to you. Fill state taxes free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Fill state taxes free gov or by calling 1-800-908-9946. Fill state taxes free Tax return and tax account transcripts are generally available for the current year and the past three years. Fill state taxes free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Fill state taxes free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Fill state taxes free 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. Fill state taxes free Check the status of your amended return using Where's My Amended Return? Go to IRS. Fill state taxes free gov and enter Where's My Amended Return? in the search box. Fill state taxes free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Fill state taxes free It can take up to 3 weeks from the date you mailed it to show up in our system. Fill state taxes free Make a payment using one of several safe and convenient electronic payment options available on IRS. Fill state taxes free gov. Fill state taxes free Select the Payment tab on the front page of IRS. Fill state taxes free gov for more information. Fill state taxes free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Fill state taxes free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Fill state taxes free gov. Fill state taxes free 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. Fill state taxes free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Fill state taxes free gov. Fill state taxes free Request an Electronic Filing PIN by going to IRS. Fill state taxes free gov and entering Electronic Filing PIN in the search box. Fill state taxes free Download forms, instructions and publications, including accessible versions for people with disabilities. Fill state taxes free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Fill state taxes free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Fill state taxes free An employee can answer questions about your tax account or help you set up a payment plan. Fill state taxes free Before you visit, check the Office Locator on IRS. Fill state taxes free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Fill state taxes free If you have a special need, such as a disability, you can request an appointment. Fill state taxes free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Fill state taxes free Apply for an Employer Identification Number (EIN). Fill state taxes free Go to IRS. Fill state taxes free gov and enter Apply for an EIN in the search box. Fill state taxes free Read the Internal Revenue Code, regulations, or other official guidance. Fill state taxes free Read Internal Revenue Bulletins. Fill state taxes free Sign up to receive local and national tax news and more by email. Fill state taxes free Just click on “subscriptions” above the search box on IRS. Fill state taxes free gov and choose from a variety of options. Fill state taxes free Phone. Fill state taxes free   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Fill state taxes free Download the free IRS2Go app from the iTunes app store or from Google Play. Fill state taxes free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Fill state taxes free gov, or download the IRS2Go app. Fill state taxes free 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. Fill state taxes free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Fill state taxes free Most VITA and TCE sites offer free electronic filing. Fill state taxes free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Fill state taxes free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free The IRS issues more than 9 out of 10 refunds in less than 21 days. Fill state taxes free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Fill state taxes free 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. Fill state taxes free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Fill state taxes free Note, the above information is for our automated hotline. Fill state taxes free 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. Fill state taxes free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Fill state taxes free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Fill state taxes free It can take up to 3 weeks from the date you mailed it to show up in our system. Fill state taxes free 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). Fill state taxes free You should receive your order within 10 business days. Fill state taxes free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Fill state taxes free 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. Fill state taxes free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Fill state taxes free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Fill state taxes free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Fill state taxes free Walk-in. Fill state taxes free   You can find a selection of forms, publications and services — in-person. Fill state taxes free Products. Fill state taxes free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Fill state taxes free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Fill state taxes free Services. Fill state taxes free You can walk in to your local TAC for face-to-face tax help. Fill state taxes free An employee can answer questions about your tax account or help you set up a payment plan. Fill state taxes free Before visiting, use the Office Locator tool on IRS. Fill state taxes free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Fill state taxes free Mail. Fill state taxes free   You can send your order for forms, instructions, and publications to the address below. Fill state taxes free You should receive a response within 10 business days after your request is received. Fill state taxes free Internal Revenue Service 1201 N. Fill state taxes free Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Fill state taxes free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Fill state taxes free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Fill state taxes free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Fill state taxes free 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. Fill state taxes free You face (or your business is facing) an immediate threat of adverse action. Fill state taxes free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Fill state taxes free   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. Fill state taxes free Here's why we can help: TAS is an independent organization within the IRS. Fill state taxes free Our advocates know how to work with the IRS. Fill state taxes free Our services are free and tailored to meet your needs. Fill state taxes free We have offices in every state, the District of Columbia, and Puerto Rico. Fill state taxes free   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. Fill state taxes free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Fill state taxes free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Fill state taxes free Prev  Up  Next   Home   More Online Publications
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National Highway Traffic Safety Administration

The National Highway Traffic Safety Administration (NHTSA) is responsible for reducing deaths, injuries and economic losses resulting from motor vehicle crashes. The agency investigates safety defects in motor vehicles, sets and enforces fuel economy standards, helps states and local communities reduce the threat of drunk drivers, promotes the use of safety belts, child safety seats and air bags, investigates odometer fraud, establishes and enforces vehicle anti-theft regulations, conducts research on driver behavior and traffic safety, and provides consumer information on motor vehicle safety topics.

Contact the Agency or Department

Website: National Highway Traffic Safety Administration

Contact In-Person: Child Car Seat Fitting Station Locator

Address: 1200 New Jersey Avenue, SE
West Building

Washington, DC 20590

Phone Number: (202) 366-4000 (Department of Transportation Switchboard)

Toll-free: (888) 327-4236

TTY: (800) 424-9153

The Fill State Taxes Free

Fill state taxes free Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Fill state taxes free Proc. Fill state taxes free 2009-24 Table of Contents SECTION 1. Fill state taxes free PURPOSE SECTION 2. Fill state taxes free BACKGROUND SECTION 3. Fill state taxes free SCOPE SECTION 4. Fill state taxes free APPLICATION. Fill state taxes free 01 In General. Fill state taxes free . Fill state taxes free 02 Limitations on Depreciation Deductions for Certain Automobiles. Fill state taxes free . Fill state taxes free 03 Inclusions in Income of Lessees of Passenger Automobiles. Fill state taxes free SECTION 5. Fill state taxes free EFFECTIVE DATE SECTION 6. Fill state taxes free DRAFTING INFORMATION SECTION 1. Fill state taxes free PURPOSE . Fill state taxes free 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, 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 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Fill state taxes free . Fill state taxes free 02 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. Fill state taxes free SECTION 2. Fill state taxes free BACKGROUND . Fill state taxes free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Fill state taxes free . Fill state taxes free 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Fill state taxes free Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Fill state taxes free . Fill state taxes free 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Fill state taxes free Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Fill state taxes free Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Fill state taxes free Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Fill state taxes free . Fill state taxes free 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Fill state taxes free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Fill state taxes free Under § 1. Fill state taxes free 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. Fill state taxes free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Fill state taxes free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Fill state taxes free SECTION 3. Fill state taxes free SCOPE . Fill state taxes free 01 The limitations on depreciation deductions in section 4. Fill state taxes free 02(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 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Fill state taxes free . Fill state taxes free 02 The tables in section 4. Fill state taxes free 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Fill state taxes free 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. Fill state taxes free See Rev. Fill state taxes free Proc. Fill state taxes free 2002-14, 2002-1 C. Fill state taxes free B. Fill state taxes free 450, for passenger automobiles first leased before January 1, 2003, Rev. Fill state taxes free Proc. Fill state taxes free 2003-75, 2003-2 C. Fill state taxes free B. Fill state taxes free 1018, for passenger automobiles first leased during calendar year 2003, Rev. Fill state taxes free Proc. Fill state taxes free 2004-20, 2004-1 C. Fill state taxes free B. Fill state taxes free 642, for passenger automobiles first leased during calendar year 2004, Rev. Fill state taxes free Proc. Fill state taxes free 2005-13, 2005-1 C. Fill state taxes free B. Fill state taxes free 759, for passenger automobiles first leased during calendar year 2005, Rev. Fill state taxes free Proc. Fill state taxes free 2006-18, 2006-1 C. Fill state taxes free B. Fill state taxes free 645, for passenger automobiles first leased during calendar year 2006, Rev. Fill state taxes free Proc. Fill state taxes free 2007-30, 2007-1 C. Fill state taxes free B. Fill state taxes free 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Fill state taxes free Proc. Fill state taxes free 2008-22, 2008-12 I. Fill state taxes free R. Fill state taxes free B. Fill state taxes free 658, for passenger automobiles first leased during calendar year 2008. Fill state taxes free SECTION 4. Fill state taxes free APPLICATION . Fill state taxes free 01 In General. Fill state taxes free (1) Limitations on depreciation deductions for certain automobiles. Fill state taxes free The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Fill state taxes free 02(2) of this revenue procedure. Fill state taxes free (2) Inclusions in income of lessees of passenger automobiles. Fill state taxes free A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Fill state taxes free 03 of this revenue procedure. Fill state taxes free In addition, the taxpayer must follow the procedures of § 1. Fill state taxes free 280F-7(a). Fill state taxes free . Fill state taxes free 02 Limitations on Depreciation Deductions for Certain Automobiles. Fill state taxes free (1) Amount of the inflation adjustment. Fill state taxes free (a) Passenger automobiles (other than trucks or vans). Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free The new car component of the CPI was 115. Fill state taxes free 2 for October 1987 and 134. Fill state taxes free 837 for October 2008. Fill state taxes free The October 2008 index exceeded the October 1987 index by 19. Fill state taxes free 637. Fill state taxes free The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Fill state taxes free 05 percent (19. Fill state taxes free 637/115. Fill state taxes free 2 x 100%). Fill state taxes free This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Fill state taxes free The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Fill state taxes free 1705, 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 2009. Fill state taxes free (b) Trucks and vans. Fill state taxes free To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Fill state taxes free The new truck component of the CPI was 112. Fill state taxes free 4 for October 1987 and 133. Fill state taxes free 640 for October 2008. Fill state taxes free The October 2008 index exceeded the October 1987 index by 21. Fill state taxes free 24. Fill state taxes free The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Fill state taxes free 90 percent (21. Fill state taxes free 24/112. Fill state taxes free 4 x 100%). Fill state taxes free This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Fill state taxes free The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Fill state taxes free 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Fill state taxes free (2) Amount of the limitation. Fill state taxes free For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Fill state taxes free Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Fill state taxes free Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Fill state taxes free Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Fill state taxes free Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Fill state taxes free REV. Fill state taxes free PROC. Fill state taxes free 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Fill state taxes free PROC. Fill state taxes free 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Fill state taxes free PROC. Fill state taxes free 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Fill state taxes free PROC. Fill state taxes free 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Fill state taxes free 03 Inclusions in Income of Lessees of Passenger Automobiles. Fill state taxes free The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Fill state taxes free 280F-7(a). Fill state taxes free Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Fill state taxes free REV. Fill state taxes free PROC. Fill state taxes free 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Fill state taxes free PROC. Fill state taxes free 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Fill state taxes free EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Fill state taxes free SECTION 6. Fill state taxes free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Fill state taxes free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Fill state taxes free For further information regarding this revenue procedure, contact Mr. Fill state taxes free Harvey at (202) 622-4930 (not a toll-free call). Fill state taxes free Prev  Up  Next   Home   More Internal Revenue Bulletins