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Form 1040ez More:label_form_201040ez More:taxes

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Form 1040ez More:label_form_201040ez More:taxes

Form 1040ez more:label_form_201040ez more:taxes 3. Form 1040ez more:label_form_201040ez more:taxes   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. Form 1040ez more:label_form_201040ez more:taxes Leveraged leases. Form 1040ez more:label_form_201040ez more:taxes Leveraged leases of limited-use property. Form 1040ez more:label_form_201040ez more:taxes Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. Form 1040ez more:label_form_201040ez more:taxes It also discusses how to treat other kinds of payments you make that are related to your use of this property. Form 1040ez more:label_form_201040ez more:taxes These include payments you make for taxes on the property. Form 1040ez more:label_form_201040ez more:taxes Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. Form 1040ez more:label_form_201040ez more:taxes In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. Form 1040ez more:label_form_201040ez more:taxes If you have or will receive equity in or title to the property, the rent is not deductible. Form 1040ez more:label_form_201040ez more:taxes Unreasonable rent. Form 1040ez more:label_form_201040ez more:taxes   You cannot take a rental deduction for unreasonable rent. Form 1040ez more:label_form_201040ez more:taxes Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Form 1040ez more:label_form_201040ez more:taxes Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Form 1040ez more:label_form_201040ez more:taxes Rent is not unreasonable just because it is figured as a percentage of gross sales. Form 1040ez more:label_form_201040ez more:taxes For examples of related persons, see Related persons in chapter 2, Publication 544. Form 1040ez more:label_form_201040ez more:taxes Rent on your home. Form 1040ez more:label_form_201040ez more:taxes   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Form 1040ez more:label_form_201040ez more:taxes You must meet the requirements for business use of your home. Form 1040ez more:label_form_201040ez more:taxes For more information, see Business use of your home in chapter 1. Form 1040ez more:label_form_201040ez more:taxes Rent paid in advance. Form 1040ez more:label_form_201040ez more:taxes   Generally, rent paid in your trade or business is deductible in the year paid or accrued. Form 1040ez more:label_form_201040ez more:taxes If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Form 1040ez more:label_form_201040ez more:taxes You can deduct the rest of your payment only over the period to which it applies. Form 1040ez more:label_form_201040ez more:taxes Example 1. Form 1040ez more:label_form_201040ez more:taxes You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. Form 1040ez more:label_form_201040ez more:taxes Your rent is $12,000 per year. Form 1040ez more:label_form_201040ez more:taxes You paid the first year's rent ($12,000) on June 30. Form 1040ez more:label_form_201040ez more:taxes You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. Form 1040ez more:label_form_201040ez more:taxes Example 2. Form 1040ez more:label_form_201040ez more:taxes You are a calendar year taxpayer. Form 1040ez more:label_form_201040ez more:taxes Last January you leased property for 3 years for $6,000 a year. Form 1040ez more:label_form_201040ez more:taxes You paid the full $18,000 (3 × $6,000) during the first year of the lease. Form 1040ez more:label_form_201040ez more:taxes Each year you can deduct only $6,000, the part of the lease that applies to that year. Form 1040ez more:label_form_201040ez more:taxes Canceling a lease. Form 1040ez more:label_form_201040ez more:taxes   You generally can deduct as rent an amount you pay to cancel a business lease. Form 1040ez more:label_form_201040ez more:taxes Lease or purchase. Form 1040ez more:label_form_201040ez more:taxes   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. Form 1040ez more:label_form_201040ez more:taxes You must first determine whether your agreement is a lease or a conditional sales contract. Form 1040ez more:label_form_201040ez more:taxes Payments made under a conditional sales contract are not deductible as rent expense. Form 1040ez more:label_form_201040ez more:taxes Conditional sales contract. Form 1040ez more:label_form_201040ez more:taxes   Whether an agreement is a conditional sales contract depends on the intent of the parties. Form 1040ez more:label_form_201040ez more:taxes Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. Form 1040ez more:label_form_201040ez more:taxes No single test, or special combination of tests, always applies. Form 1040ez more:label_form_201040ez more:taxes However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. Form 1040ez more:label_form_201040ez more:taxes The agreement applies part of each payment toward an equity interest you will receive. Form 1040ez more:label_form_201040ez more:taxes You get title to the property after you make a stated amount of required payments. Form 1040ez more:label_form_201040ez more:taxes The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. Form 1040ez more:label_form_201040ez more:taxes You pay much more than the current fair rental value of the property. Form 1040ez more:label_form_201040ez more:taxes You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. Form 1040ez more:label_form_201040ez more:taxes Determine this value when you make the agreement. Form 1040ez more:label_form_201040ez more:taxes You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. Form 1040ez more:label_form_201040ez more:taxes The agreement designates part of the payments as interest, or that part is easy to recognize as interest. Form 1040ez more:label_form_201040ez more:taxes Leveraged leases. Form 1040ez more:label_form_201040ez more:taxes   Leveraged lease transactions may not be considered leases. Form 1040ez more:label_form_201040ez more:taxes Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. Form 1040ez more:label_form_201040ez more:taxes Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. Form 1040ez more:label_form_201040ez more:taxes   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. Form 1040ez more:label_form_201040ez more:taxes Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. Form 1040ez more:label_form_201040ez more:taxes Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. Form 1040ez more:label_form_201040ez more:taxes Internal Revenue Bulletin 2001-19 is available at www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/pub/irs-irbs/irb01-19. Form 1040ez more:label_form_201040ez more:taxes pdf. Form 1040ez more:label_form_201040ez more:taxes   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. Form 1040ez more:label_form_201040ez more:taxes The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. Form 1040ez more:label_form_201040ez more:taxes The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. Form 1040ez more:label_form_201040ez more:taxes The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. Form 1040ez more:label_form_201040ez more:taxes The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. Form 1040ez more:label_form_201040ez more:taxes The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. Form 1040ez more:label_form_201040ez more:taxes   The IRS may charge you a user fee for issuing a tax ruling. Form 1040ez more:label_form_201040ez more:taxes For more information, see Revenue Procedure 2014-1 available at  www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/irb/2014-1_IRB/ar05. Form 1040ez more:label_form_201040ez more:taxes html. Form 1040ez more:label_form_201040ez more:taxes Leveraged leases of limited-use property. Form 1040ez more:label_form_201040ez more:taxes   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. Form 1040ez more:label_form_201040ez more:taxes Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. Form 1040ez more:label_form_201040ez more:taxes See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. Form 1040ez more:label_form_201040ez more:taxes Leases over $250,000. Form 1040ez more:label_form_201040ez more:taxes   Special rules are provided for certain leases of tangible property. Form 1040ez more:label_form_201040ez more:taxes The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. Form 1040ez more:label_form_201040ez more:taxes Rents increase during the lease. Form 1040ez more:label_form_201040ez more:taxes Rents decrease during the lease. Form 1040ez more:label_form_201040ez more:taxes Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). Form 1040ez more:label_form_201040ez more:taxes Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). Form 1040ez more:label_form_201040ez more:taxes These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). Form 1040ez more:label_form_201040ez more:taxes   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. Form 1040ez more:label_form_201040ez more:taxes In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. Form 1040ez more:label_form_201040ez more:taxes For details, see section 467 of the Internal Revenue Code. Form 1040ez more:label_form_201040ez more:taxes Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. Form 1040ez more:label_form_201040ez more:taxes When you can deduct these taxes as additional rent depends on your accounting method. Form 1040ez more:label_form_201040ez more:taxes Cash method. Form 1040ez more:label_form_201040ez more:taxes   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. Form 1040ez more:label_form_201040ez more:taxes Accrual method. Form 1040ez more:label_form_201040ez more:taxes   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. Form 1040ez more:label_form_201040ez more:taxes That you have a liability for taxes on the leased property. Form 1040ez more:label_form_201040ez more:taxes How much the liability is. Form 1040ez more:label_form_201040ez more:taxes That economic performance occurred. Form 1040ez more:label_form_201040ez more:taxes   The liability and amount of taxes are determined by state or local law and the lease agreement. Form 1040ez more:label_form_201040ez more:taxes Economic performance occurs as you use the property. Form 1040ez more:label_form_201040ez more:taxes Example 1. Form 1040ez more:label_form_201040ez more:taxes Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. Form 1040ez more:label_form_201040ez more:taxes Oak leases land for use in its business. Form 1040ez more:label_form_201040ez more:taxes Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. Form 1040ez more:label_form_201040ez more:taxes However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. Form 1040ez more:label_form_201040ez more:taxes Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. Form 1040ez more:label_form_201040ez more:taxes If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. Form 1040ez more:label_form_201040ez more:taxes Oak cannot deduct the real estate taxes as rent until the tax bill is issued. Form 1040ez more:label_form_201040ez more:taxes This is when Oak's liability under the lease becomes fixed. Form 1040ez more:label_form_201040ez more:taxes Example 2. Form 1040ez more:label_form_201040ez more:taxes The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. Form 1040ez more:label_form_201040ez more:taxes As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. Form 1040ez more:label_form_201040ez more:taxes This is the year in which Oak's liability under the lease becomes fixed. Form 1040ez more:label_form_201040ez more:taxes Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. Form 1040ez more:label_form_201040ez more:taxes Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. Form 1040ez more:label_form_201040ez more:taxes If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. Form 1040ez more:label_form_201040ez more:taxes For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. Form 1040ez more:label_form_201040ez more:taxes The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. Form 1040ez more:label_form_201040ez more:taxes Option to renew. Form 1040ez more:label_form_201040ez more:taxes   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. Form 1040ez more:label_form_201040ez more:taxes However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). Form 1040ez more:label_form_201040ez more:taxes Allocate the lease cost to the original term and any option term based on the facts and circumstances. Form 1040ez more:label_form_201040ez more:taxes In some cases, it may be appropriate to make the allocation using a present value computation. Form 1040ez more:label_form_201040ez more:taxes For more information, see Regulations section 1. Form 1040ez more:label_form_201040ez more:taxes 178-1(b)(5). Form 1040ez more:label_form_201040ez more:taxes Example 1. Form 1040ez more:label_form_201040ez more:taxes You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Form 1040ez more:label_form_201040ez more:taxes Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. Form 1040ez more:label_form_201040ez more:taxes Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. Form 1040ez more:label_form_201040ez more:taxes That is the remaining life of your present lease plus the periods for renewal. Form 1040ez more:label_form_201040ez more:taxes Example 2. Form 1040ez more:label_form_201040ez more:taxes The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. Form 1040ez more:label_form_201040ez more:taxes You can amortize the entire $10,000 over the 20-year remaining life of the original lease. Form 1040ez more:label_form_201040ez more:taxes The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). Form 1040ez more:label_form_201040ez more:taxes Cost of a modification agreement. Form 1040ez more:label_form_201040ez more:taxes   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. Form 1040ez more:label_form_201040ez more:taxes You must capitalize these payments and amortize them over the remaining period of the lease. Form 1040ez more:label_form_201040ez more:taxes You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. Form 1040ez more:label_form_201040ez more:taxes Example. Form 1040ez more:label_form_201040ez more:taxes You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. Form 1040ez more:label_form_201040ez more:taxes However, before you occupy it, you decide that you really need less space. Form 1040ez more:label_form_201040ez more:taxes The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. Form 1040ez more:label_form_201040ez more:taxes In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. Form 1040ez more:label_form_201040ez more:taxes   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. Form 1040ez more:label_form_201040ez more:taxes Your amortization deduction each year will be $150 ($3,000 ÷ 20). Form 1040ez more:label_form_201040ez more:taxes You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. Form 1040ez more:label_form_201040ez more:taxes Commissions, bonuses, and fees. Form 1040ez more:label_form_201040ez more:taxes   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. Form 1040ez more:label_form_201040ez more:taxes You must amortize these costs over the term of the lease. Form 1040ez more:label_form_201040ez more:taxes Loss on merchandise and fixtures. Form 1040ez more:label_form_201040ez more:taxes   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. Form 1040ez more:label_form_201040ez more:taxes You must capitalize the loss and amortize it over the remaining term of the lease. Form 1040ez more:label_form_201040ez more:taxes Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). Form 1040ez more:label_form_201040ez more:taxes Depreciate the property over its appropriate recovery period. Form 1040ez more:label_form_201040ez more:taxes You cannot amortize the cost over the remaining term of the lease. Form 1040ez more:label_form_201040ez more:taxes If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. Form 1040ez more:label_form_201040ez more:taxes For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. Form 1040ez more:label_form_201040ez more:taxes Assignment of a lease. Form 1040ez more:label_form_201040ez more:taxes   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. Form 1040ez more:label_form_201040ez more:taxes If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. Form 1040ez more:label_form_201040ez more:taxes The rest is for your investment in the permanent improvements. Form 1040ez more:label_form_201040ez more:taxes   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. Form 1040ez more:label_form_201040ez more:taxes You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. Form 1040ez more:label_form_201040ez more:taxes Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Form 1040ez more:label_form_201040ez more:taxes Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Form 1040ez more:label_form_201040ez more:taxes You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Form 1040ez more:label_form_201040ez more:taxes Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. Form 1040ez more:label_form_201040ez more:taxes Uniform capitalization rules. Form 1040ez more:label_form_201040ez more:taxes   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Form 1040ez more:label_form_201040ez more:taxes Produce real property or tangible personal property. Form 1040ez more:label_form_201040ez more:taxes For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Form 1040ez more:label_form_201040ez more:taxes Acquire property for resale. Form 1040ez more:label_form_201040ez more:taxes However, these rules do not apply to the following property. Form 1040ez more:label_form_201040ez more:taxes Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Form 1040ez more:label_form_201040ez more:taxes Property you produce if you meet either of the following conditions. Form 1040ez more:label_form_201040ez more:taxes Your indirect costs of producing the property are $200,000 or less. Form 1040ez more:label_form_201040ez more:taxes You use the cash method of accounting and do not account for inventories. Form 1040ez more:label_form_201040ez more:taxes Example 1. Form 1040ez more:label_form_201040ez more:taxes You rent construction equipment to build a storage facility. Form 1040ez more:label_form_201040ez more:taxes If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. Form 1040ez more:label_form_201040ez more:taxes You recover your cost by claiming a deduction for depreciation on the building. Form 1040ez more:label_form_201040ez more:taxes Example 2. Form 1040ez more:label_form_201040ez more:taxes You rent space in a facility to conduct your business of manufacturing tools. Form 1040ez more:label_form_201040ez more:taxes If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. Form 1040ez more:label_form_201040ez more:taxes More information. Form 1040ez more:label_form_201040ez more:taxes   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Form 1040ez more:label_form_201040ez more:taxes Prev  Up  Next   Home   More Online Publications
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Why is CI Involved in Identity Theft?

IRS Criminal Investigation (CI) detects and investigates tax fraud and other financial fraud, including fraud related to identity theft. Identity theft is most likely to occur in our Questionable Refund Program (QRP) area where individual identities are stolen with the intent to file false returns claiming tax refunds. Additional areas involving identity theft include employment tax cases, abusive return preparer schemes, and narcotics and money laundering investigations.

CI has four Scheme Development Centers (SDCs) across the country whose primary mission is detecting refund fraud. These SDCs have uncovered numerous identity theft related schemes. These schemes are forwarded to one of CI’s 26 field offices for criminal investigation and/or to our civil counterparts to resolve victim accounts. After CI completes the initial evidence gathering of our investigations, we recommend prosecution of refund fraud, to include identity theft, when appropriate, to United States Attorney’s Offices nationwide.  Specifically, we recommend Title 18 U.S.C. §1028, which is commonly referred to as the Identity Fraud Statute, when the evidence supports it.  Per IRS policy (Internal Revenue Manual section 9.5.3.3.11.1), the identity fraud statute is not intended to be a stand-alone violation, but rather used as a companion charge when it enhances the overall substantive tax, money laundering, and/or conspiracy charges.  As a result, CI generally pairs Title 18 U.S.C. §1028 with other substantive tax or tax-related charges.

In addition to detecting and investigating identity theft-related refund fraud, Criminal Investigation participates in the Department of Justice’s Identity Theft Interagency Working Group. Our field offices also participate with other federal, state and local law enforcement agencies on joint investigative efforts involving identity theft.

Statistical Data - Identity Theft Schemes
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentenced investigations, and months to serve in prison.

Examples of Identity Theft Schemes
Examples have been written from public record documents filed in the district courts where the case was prosecuted.

Enforcement Actions Taken on Identity Theft Investigations - During the month of January 2013, Criminal Investigation took a number of enforcement actions against individuals involved in Identity Theft crimes

Identity Theft - Be alert to possible identity theft issues.

 


Criminal Enforcement Home Page

 

Page Last Reviewed or Updated: 30-Oct-2013

The Form 1040ez More:label_form_201040ez More:taxes

Form 1040ez more:label_form_201040ez more:taxes Publication 584 - Main Content Table of Contents LossesCost or other basis. Form 1040ez more:label_form_201040ez more:taxes Fair market value. Form 1040ez more:label_form_201040ez more:taxes Exception for personal-use real property. Form 1040ez more:label_form_201040ez more:taxes More information. Form 1040ez more:label_form_201040ez more:taxes Comments and SuggestionsOrdering forms and publications. Form 1040ez more:label_form_201040ez more:taxes Tax questions. Form 1040ez more:label_form_201040ez more:taxes How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Form 1040ez more:label_form_201040ez more:taxes Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. Form 1040ez more:label_form_201040ez more:taxes However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. Form 1040ez more:label_form_201040ez more:taxes Any reimbursement you receive will reduce the loss. Form 1040ez more:label_form_201040ez more:taxes If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. Form 1040ez more:label_form_201040ez more:taxes Amount of loss. Form 1040ez more:label_form_201040ez more:taxes   You figure the amount of your loss using the following steps. Form 1040ez more:label_form_201040ez more:taxes Determine your cost or other basis in the property before the casualty or theft. Form 1040ez more:label_form_201040ez more:taxes Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. Form 1040ez more:label_form_201040ez more:taxes (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. Form 1040ez more:label_form_201040ez more:taxes ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. Form 1040ez more:label_form_201040ez more:taxes Apply the deduction limits, discussed later, to determine the amount of your deductible loss. Form 1040ez more:label_form_201040ez more:taxes Cost or other basis. Form 1040ez more:label_form_201040ez more:taxes   Cost or other basis usually means original cost plus improvements. Form 1040ez more:label_form_201040ez more:taxes If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Form 1040ez more:label_form_201040ez more:taxes If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Form 1040ez more:label_form_201040ez more:taxes Fair market value. Form 1040ez more:label_form_201040ez more:taxes   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Form 1040ez more:label_form_201040ez more:taxes When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. Form 1040ez more:label_form_201040ez more:taxes Separate computations. Form 1040ez more:label_form_201040ez more:taxes   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. Form 1040ez more:label_form_201040ez more:taxes Then combine the losses to determine the total loss from that casualty or theft. Form 1040ez more:label_form_201040ez more:taxes Exception for personal-use real property. Form 1040ez more:label_form_201040ez more:taxes   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Form 1040ez more:label_form_201040ez more:taxes Figure the loss using the smaller of the following. Form 1040ez more:label_form_201040ez more:taxes The decrease in FMV of the entire property. Form 1040ez more:label_form_201040ez more:taxes The adjusted basis of the entire property. Form 1040ez more:label_form_201040ez more:taxes Deduction limits. Form 1040ez more:label_form_201040ez more:taxes   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. Form 1040ez more:label_form_201040ez more:taxes You do this on Form 4684, section A. Form 1040ez more:label_form_201040ez more:taxes If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. Form 1040ez more:label_form_201040ez more:taxes You must reduce each casualty or theft loss by $100 ($100 rule). Form 1040ez more:label_form_201040ez more:taxes You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). Form 1040ez more:label_form_201040ez more:taxes More information. Form 1040ez more:label_form_201040ez more:taxes   For more information about the deduction limits, see Publication 547. Form 1040ez more:label_form_201040ez more:taxes When your loss is deductible. Form 1040ez more:label_form_201040ez more:taxes   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. Form 1040ez more:label_form_201040ez more:taxes You can generally deduct a theft loss only in the year you discovered your property was stolen. Form 1040ez more:label_form_201040ez more:taxes However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. Form 1040ez more:label_form_201040ez more:taxes For details, see Disaster Area Losses in Publication 547. Form 1040ez more:label_form_201040ez more:taxes Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Form 1040ez more:label_form_201040ez more:taxes You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Form 1040ez more:label_form_201040ez more:taxes NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Form 1040ez more:label_form_201040ez more:taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez more:label_form_201040ez more:taxes You can email us at taxforms@irs. Form 1040ez more:label_form_201040ez more:taxes gov. Form 1040ez more:label_form_201040ez more:taxes Please put “Publications Comment” on the subject line. Form 1040ez more:label_form_201040ez more:taxes You can also send us comments from www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/formspubs. Form 1040ez more:label_form_201040ez more:taxes Select “Comment on Tax Forms and Publications” under “Information about. Form 1040ez more:label_form_201040ez more:taxes ” 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. Form 1040ez more:label_form_201040ez more:taxes Ordering forms and publications. Form 1040ez more:label_form_201040ez more:taxes   Visit www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes 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. Form 1040ez more:label_form_201040ez more:taxes Internal Revenue Service 1201 N. Form 1040ez more:label_form_201040ez more:taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040ez more:label_form_201040ez more:taxes   If you have a tax question, check the information available on IRS. Form 1040ez more:label_form_201040ez more:taxes gov or call 1-800-829-1040. Form 1040ez more:label_form_201040ez more:taxes We cannot answer tax questions sent to either of the above addresses. Form 1040ez more:label_form_201040ez more:taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Form 1040ez more:label_form_201040ez more:taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Form 1040ez more:label_form_201040ez more:taxes Free help with your return. Form 1040ez more:label_form_201040ez more:taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Form 1040ez more:label_form_201040ez more:taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Form 1040ez more:label_form_201040ez more:taxes 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. Form 1040ez more:label_form_201040ez more:taxes To find the nearest VITA or TCE site, visit IRS. Form 1040ez more:label_form_201040ez more:taxes gov or call 1-800-906-9887 or 1-800-829-1040. Form 1040ez more:label_form_201040ez more:taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040ez more:label_form_201040ez more:taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Form 1040ez more:label_form_201040ez more:taxes aarp. Form 1040ez more:label_form_201040ez more:taxes org/money/taxaide. Form 1040ez more:label_form_201040ez more:taxes   For more information on these programs, go to IRS. Form 1040ez more:label_form_201040ez more:taxes gov and enter keyword “VITA” in the upper right-hand corner. Form 1040ez more:label_form_201040ez more:taxes Internet. Form 1040ez more:label_form_201040ez more:taxes You can access the IRS website at IRS. Form 1040ez more:label_form_201040ez more:taxes gov 24 hours a day, 7 days a week to: E-file your return. Form 1040ez more:label_form_201040ez more:taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Form 1040ez more:label_form_201040ez more:taxes Check the status of your 2011 refund. Form 1040ez more:label_form_201040ez more:taxes Go to IRS. Form 1040ez more:label_form_201040ez more:taxes gov and click on Where's My Refund. Form 1040ez more:label_form_201040ez more:taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Form 1040ez more:label_form_201040ez more:taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form 1040ez more:label_form_201040ez more:taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040ez more:label_form_201040ez more:taxes Download forms, including talking tax forms, instructions, and publications. Form 1040ez more:label_form_201040ez more:taxes Order IRS products online. Form 1040ez more:label_form_201040ez more:taxes Research your tax questions online. Form 1040ez more:label_form_201040ez more:taxes Search publications online by topic or keyword. Form 1040ez more:label_form_201040ez more:taxes Use the online Internal Revenue Code, regulations, or other official guidance. Form 1040ez more:label_form_201040ez more:taxes View Internal Revenue Bulletins (IRBs) published in the last few years. Form 1040ez more:label_form_201040ez more:taxes Figure your withholding allowances using the withholding calculator online at www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/individuals. Form 1040ez more:label_form_201040ez more:taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/individuals. Form 1040ez more:label_form_201040ez more:taxes Sign up to receive local and national tax news by email. Form 1040ez more:label_form_201040ez more:taxes Get information on starting and operating a small business. Form 1040ez more:label_form_201040ez more:taxes Phone. Form 1040ez more:label_form_201040ez more:taxes Many services are available by phone. Form 1040ez more:label_form_201040ez more:taxes   Ordering forms, instructions, and publications. Form 1040ez more:label_form_201040ez more:taxes Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Form 1040ez more:label_form_201040ez more:taxes You should receive your order within 10 days. Form 1040ez more:label_form_201040ez more:taxes Asking tax questions. Form 1040ez more:label_form_201040ez more:taxes Call the IRS with your tax questions at 1-800-829-1040. Form 1040ez more:label_form_201040ez more:taxes Solving problems. Form 1040ez more:label_form_201040ez more:taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Form 1040ez more:label_form_201040ez more:taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Form 1040ez more:label_form_201040ez more:taxes Call your local Taxpayer Assistance Center for an appointment. Form 1040ez more:label_form_201040ez more:taxes To find the number, go to www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form 1040ez more:label_form_201040ez more:taxes TTY/TDD equipment. Form 1040ez more:label_form_201040ez more:taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Form 1040ez more:label_form_201040ez more:taxes TeleTax topics. Form 1040ez more:label_form_201040ez more:taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Form 1040ez more:label_form_201040ez more:taxes Refund information. Form 1040ez more:label_form_201040ez more:taxes To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Form 1040ez more:label_form_201040ez more:taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Form 1040ez more:label_form_201040ez more:taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form 1040ez more:label_form_201040ez more:taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040ez more:label_form_201040ez more:taxes If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Form 1040ez more:label_form_201040ez more:taxes Other refund information. Form 1040ez more:label_form_201040ez more:taxes To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Form 1040ez more:label_form_201040ez more:taxes Evaluating the quality of our telephone services. Form 1040ez more:label_form_201040ez more:taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Form 1040ez more:label_form_201040ez more:taxes One method is for a second IRS representative to listen in on or record random telephone calls. Form 1040ez more:label_form_201040ez more:taxes Another is to ask some callers to complete a short survey at the end of the call. Form 1040ez more:label_form_201040ez more:taxes Walk-in. Form 1040ez more:label_form_201040ez more:taxes Many products and services are available on a walk-in basis. Form 1040ez more:label_form_201040ez more:taxes   Products. Form 1040ez more:label_form_201040ez more:taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040ez more:label_form_201040ez more:taxes Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Form 1040ez more:label_form_201040ez more:taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Form 1040ez more:label_form_201040ez more:taxes Services. Form 1040ez more:label_form_201040ez more:taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Form 1040ez more:label_form_201040ez more:taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Form 1040ez more:label_form_201040ez more:taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Form 1040ez more:label_form_201040ez more:taxes No appointment is necessary—just walk in. Form 1040ez more:label_form_201040ez more:taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Form 1040ez more:label_form_201040ez more:taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Form 1040ez more:label_form_201040ez more:taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Form 1040ez more:label_form_201040ez more:taxes All other issues will be handled without an appointment. Form 1040ez more:label_form_201040ez more:taxes To find the number of your local office, go to  www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form 1040ez more:label_form_201040ez more:taxes Mail. Form 1040ez more:label_form_201040ez more:taxes You can send your order for forms, instructions, and publications to the address below. Form 1040ez more:label_form_201040ez more:taxes You should receive a response within 10 days after your request is received. Form 1040ez more:label_form_201040ez more:taxes  Internal Revenue Service 1201 N. Form 1040ez more:label_form_201040ez more:taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Form 1040ez more:label_form_201040ez more:taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040ez more:label_form_201040ez more:taxes Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Form 1040ez more:label_form_201040ez more:taxes We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Form 1040ez more:label_form_201040ez more:taxes Remember, the worst thing you can do is nothing at all. Form 1040ez more:label_form_201040ez more:taxes   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Form 1040ez more:label_form_201040ez more:taxes You face (or your business is facing) an immediate threat of adverse action. Form 1040ez more:label_form_201040ez more:taxes You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Form 1040ez more:label_form_201040ez more:taxes   If you qualify for our help, we’ll do everything we can to get your problem resolved. Form 1040ez more:label_form_201040ez more:taxes You will be assigned to one advocate who will be with you at every turn. Form 1040ez more:label_form_201040ez more:taxes We have offices in every state, the District of Columbia, and Puerto Rico. Form 1040ez more:label_form_201040ez more:taxes Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Form 1040ez more:label_form_201040ez more:taxes And our services are always free. Form 1040ez more:label_form_201040ez more:taxes   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Form 1040ez more:label_form_201040ez more:taxes Our tax toolkit at www. Form 1040ez more:label_form_201040ez more:taxes TaxpayerAdvocate. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov can help you understand these rights. Form 1040ez more:label_form_201040ez more:taxes   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/advocate. Form 1040ez more:label_form_201040ez more:taxes You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Form 1040ez more:label_form_201040ez more:taxes   TAS also handles large-scale or systemic problems that affect many taxpayers. Form 1040ez more:label_form_201040ez more:taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/advocate. Form 1040ez more:label_form_201040ez more:taxes Low Income Taxpayer Clinics (LITCs). Form 1040ez more:label_form_201040ez more:taxes   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Form 1040ez more:label_form_201040ez more:taxes Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Form 1040ez more:label_form_201040ez more:taxes These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Form 1040ez more:label_form_201040ez more:taxes Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Form 1040ez more:label_form_201040ez more:taxes For more information and to find a clinic near you, see the LITC page on www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040ez more:label_form_201040ez more:taxes This publication is also available by calling 1-800-829-3676 or at your local IRS office. Form 1040ez more:label_form_201040ez more:taxes Free tax services. Form 1040ez more:label_form_201040ez more:taxes   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Form 1040ez more:label_form_201040ez more:taxes Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Form 1040ez more:label_form_201040ez more:taxes The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Form 1040ez more:label_form_201040ez more:taxes The majority of the information and services listed in this publication are available to you free of charge. Form 1040ez more:label_form_201040ez more:taxes If there is a fee associated with a resource or service, it is listed in the publication. Form 1040ez more:label_form_201040ez more:taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Form 1040ez more:label_form_201040ez more:taxes DVD for tax products. Form 1040ez more:label_form_201040ez more:taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Form 1040ez more:label_form_201040ez more:taxes Prior-year forms, instructions, and publications. Form 1040ez more:label_form_201040ez more:taxes Tax Map: an electronic research tool and finding aid. Form 1040ez more:label_form_201040ez more:taxes Tax law frequently asked questions. Form 1040ez more:label_form_201040ez more:taxes Tax Topics from the IRS telephone response system. Form 1040ez more:label_form_201040ez more:taxes Internal Revenue Code—Title 26 of the U. Form 1040ez more:label_form_201040ez more:taxes S. Form 1040ez more:label_form_201040ez more:taxes Code. Form 1040ez more:label_form_201040ez more:taxes Links to other Internet based Tax Research Materials. Form 1040ez more:label_form_201040ez more:taxes Fill-in, print, and save features for most tax forms. Form 1040ez more:label_form_201040ez more:taxes Internal Revenue Bulletins. Form 1040ez more:label_form_201040ez more:taxes Toll-free and email technical support. Form 1040ez more:label_form_201040ez more:taxes Two releases during the year. Form 1040ez more:label_form_201040ez more:taxes  – The first release will ship the beginning of January 2012. Form 1040ez more:label_form_201040ez more:taxes  – The final release will ship the beginning of March 2012. Form 1040ez more:label_form_201040ez more:taxes Purchase the DVD from National Technical Information Service (NTIS) at www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Form 1040ez more:label_form_201040ez more:taxes Prev  Up  Next   Home   More Online Publications