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Free 1040ez Filing Online

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Free 1040ez filing online Publication 561 - Main Contents Table of Contents What Is Fair Market Value (FMV)?Factors. Free 1040ez filing online Stock. Free 1040ez filing online Options. Free 1040ez filing online Determining Fair Market Value Problems in Determining Fair Market Value Valuation of Various Kinds of PropertyHousehold Goods Used Clothing Jewelry and Gems Paintings, Antiques, and Other Objects of Art Collections Cars, Boats, and Aircraft Inventory Patents Stocks and Bonds Real Estate Interest in a Business Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Certain Life Insurance and Annuity Contracts Partial Interest in Property Not in Trust AppraisalsDeductions of More Than $5,000 Deductions of More Than $500,000 Qualified Appraisal Form 8283 Internal Revenue Service Review of Appraisals Penalty How To Get Tax HelpLow income tax clinics (LITCs). Free 1040ez filing online What Is Fair Market Value (FMV)? To figure how much you may deduct for property that you contribute, you must first determine its fair market value on the date of the contribution. Free 1040ez filing online Fair market value. Free 1040ez filing online   Fair market value (FMV) is the price that property would sell for on the open market. Free 1040ez filing online It is the price that would be agreed on between a willing buyer and a willing seller, with neither being required to act, and both having reasonable knowledge of the relevant facts. Free 1040ez filing online If you put a restriction on the use of property you donate, the FMV must reflect that restriction. Free 1040ez filing online Example 1. Free 1040ez filing online If you give used clothing to the Salvation Army, the FMV would be the price that typical buyers actually pay for clothing of this age, condition, style, and use. Free 1040ez filing online Usually, such items are worth far less than what you paid for them. Free 1040ez filing online Example 2. Free 1040ez filing online If you donate land and restrict its use to agricultural purposes, you must value the land at its value for agricultural purposes, even though it would have a higher FMV if it were not restricted. Free 1040ez filing online Factors. Free 1040ez filing online   In making and supporting the valuation of property, all factors affecting value are relevant and must be considered. Free 1040ez filing online These include: The cost or selling price of the item, Sales of comparable properties, Replacement cost, and Opinions of experts. Free 1040ez filing online   These factors are discussed later. Free 1040ez filing online Also, see Table 1 for a summary of questions to ask as you consider each factor. Free 1040ez filing online Date of contribution. Free 1040ez filing online   Ordinarily, the date of a contribution is the date that the transfer of the property takes place. Free 1040ez filing online Stock. Free 1040ez filing online   If you deliver, without any conditions, a properly endorsed stock certificate to a qualified organization or to an agent of the organization, the date of the contribution is the date of delivery. Free 1040ez filing online If the certificate is mailed and received through the regular mail, it is the date of mailing. Free 1040ez filing online If you deliver the certificate to a bank or broker acting as your agent or to the issuing corporation or its agent, for transfer into the name of the organization, the date of the contribution is the date the stock is transferred on the books of the corporation. Free 1040ez filing online Options. Free 1040ez filing online   If you grant an option to a qualified organization to buy real property, you have not made a charitable contribution until the organization exercises the option. Free 1040ez filing online The amount of the contribution is the FMV of the property on the date the option is exercised minus the exercise price. Free 1040ez filing online Example. Free 1040ez filing online You grant an option to a local university, which is a qualified organization, to buy real property. Free 1040ez filing online Under the option, the university could buy the property at any time during a 2-year period for $40,000. Free 1040ez filing online The FMV of the property on the date the option is granted is $50,000. Free 1040ez filing online In the following tax year, the university exercises the option. Free 1040ez filing online The FMV of the property on the date the option is exercised is $55,000. Free 1040ez filing online Therefore, you have made a charitable contribution of $15,000 ($55,000, the FMV, minus $40,000, the exercise price) in the tax year the option is exercised. Free 1040ez filing online Determining Fair Market Value Determining the value of donated property would be a simple matter if you could rely only on fixed formulas, rules, or methods. Free 1040ez filing online Usually it is not that simple. Free 1040ez filing online Using such formulas, etc. Free 1040ez filing online , seldom results in an acceptable determination of FMV. Free 1040ez filing online There is no single formula that always applies when determining the value of property. Free 1040ez filing online This is not to say that a valuation is only guesswork. Free 1040ez filing online You must consider all the facts and circumstances connected with the property, such as its desirability, use, and scarcity. Free 1040ez filing online For example, donated furniture should not be evaluated at some fixed rate such as 15% of the cost of new replacement furniture. Free 1040ez filing online When the furniture is contributed, it may be out of style or in poor condition, therefore having little or no market value. Free 1040ez filing online On the other hand, it may be an antique, the value of which could not be determined by using any formula. Free 1040ez filing online Cost or Selling Price of the Donated Property The cost of the property to you or the actual selling price received by the qualified organization may be the best indication of its FMV. Free 1040ez filing online However, because conditions in the market change, the cost or selling price of property may have less weight if the property was not bought or sold reasonably close to the date of contribution. Free 1040ez filing online The cost or selling price is a good indication of the property's value if: The purchase or sale took place close to the valuation date in an open market, The purchase or sale was at “arm's-length,” The buyer and seller knew all relevant facts, The buyer and seller did not have to act, and The market did not change between the date of purchase or sale and the valuation date. Free 1040ez filing online Example. Free 1040ez filing online Tom Morgan, who is not a dealer in gems, bought an assortment of gems for $5,000 from a promoter. Free 1040ez filing online The promoter claimed that the price was “wholesale” even though he and other dealers made similar sales at similar prices to other persons who were not dealers. Free 1040ez filing online The promoter said that if Tom kept the gems for more than 1 year and then gave them to charity, Tom could claim a charitable deduction of $15,000, which, according to the promoter, would be the value of the gems at the time of contribution. Free 1040ez filing online Tom gave the gems to a qualified charity 13 months after buying them. Free 1040ez filing online The selling price for these gems had not changed from the date of purchase to the date he donated them to charity. Free 1040ez filing online The best evidence of FMV depends on actual transactions and not on some artificial estimate. Free 1040ez filing online The $5,000 charged Tom and others is, therefore, the best evidence of the maximum FMV of the gems. Free 1040ez filing online Terms of the purchase or sale. Free 1040ez filing online   The terms of the purchase or sale should be considered in determining FMV if they influenced the price. Free 1040ez filing online These terms include any restrictions, understandings, or covenants limiting the use or disposition of the property. Free 1040ez filing online Rate of increase or decrease in value. Free 1040ez filing online   Unless you can show that there were unusual circumstances, it is assumed that the increase or decrease in the value of your donated property from your cost has been at a reasonable rate. Free 1040ez filing online For time adjustments, an appraiser may consider published price indexes for information on general price trends, building costs, commodity costs, securities, and works of art sold at auction in arm's-length sales. Free 1040ez filing online Example. Free 1040ez filing online Bill Brown bought a painting for $10,000. Free 1040ez filing online Thirteen months later he gave it to an art museum, claiming a charitable deduction of $15,000 on his tax return. Free 1040ez filing online The appraisal of the painting should include information showing that there were unusual circumstances that justify a 50% increase in value for the 13 months Bill held the property. Free 1040ez filing online Arm's-length offer. Free 1040ez filing online   An arm's-length offer to buy the property close to the valuation date may help to prove its value if the person making the offer was willing and able to complete the transaction. Free 1040ez filing online To rely on an offer, you should be able to show proof of the offer and the specific amount to be paid. Free 1040ez filing online Offers to buy property other than the donated item will help to determine value if the other property is reasonably similar to the donated property. Free 1040ez filing online Sales of Comparable Properties The sales prices of properties similar to the donated property are often important in determining the FMV. Free 1040ez filing online The weight to be given to each sale depends on the following. Free 1040ez filing online The degree of similarity between the property sold and the donated property. Free 1040ez filing online The time of the sale—whether it was close to the valuation date. Free 1040ez filing online The circumstances of the sale—whether it was at arm's-length with a knowledgeable buyer and seller, with neither having to act. Free 1040ez filing online The conditions of the market in which the sale was made—whether unusually inflated or deflated. Free 1040ez filing online The comparable sales method of valuing real estate is explained later under Valuation of Various Kinds of Property. Free 1040ez filing online Example 1. Free 1040ez filing online Mary Black, who is not a book dealer, paid a promoter $10,000 for 500 copies of a single edition of a modern translation of the Bible. Free 1040ez filing online The promoter had claimed that the price was considerably less than the “retail” price, and gave her a statement that the books had a total retail value of $30,000. Free 1040ez filing online The promoter advised her that if she kept the Bibles for more than 1 year and then gave them to a qualified organization, she could claim a charitable deduction for the “retail” price of $30,000. Free 1040ez filing online Thirteen months later she gave all the Bibles to a church that she selected from a list provided by the promoter. Free 1040ez filing online At the time of her donation, wholesale dealers were selling similar quantities of Bibles to the general public for $10,000. Free 1040ez filing online The FMV of the Bibles is $10,000, the price at which similar quantities of Bibles were being sold to others at the time of the contribution. Free 1040ez filing online Example 2. Free 1040ez filing online The facts are the same as in Example 1, except that the promoter gave Mary Black a second option. Free 1040ez filing online The promoter said that if Mary wanted a charitable deduction within 1 year of the purchase, she could buy the 500 Bibles at the “retail” price of $30,000, paying only $10,000 in cash and giving a promissory note for the remaining $20,000. Free 1040ez filing online The principal and interest on the note would not be due for 12 years. Free 1040ez filing online According to the promoter, Mary could then, within 1 year of the purchase, give the Bibles to a qualified organization and claim the full $30,000 retail price as a charitable contribution. Free 1040ez filing online She purchased the Bibles under the second option and, 3 months later, gave them to a church, which will use the books for church purposes. Free 1040ez filing online At the time of the gift, the promoter was selling similar lots of Bibles for either $10,000 or $30,000. Free 1040ez filing online The difference between the two prices was solely at the discretion of the buyer. Free 1040ez filing online The promoter was a willing seller for $10,000. Free 1040ez filing online Therefore, the value of Mary's contribution of the Bibles is $10,000, the amount at which similar lots of Bibles could be purchased from the promoter by members of the general public. Free 1040ez filing online Replacement Cost The cost of buying, building, or manufacturing property similar to the donated item should be considered in determining FMV. Free 1040ez filing online However, there must be a reasonable relationship between the replacement cost and the FMV. Free 1040ez filing online The replacement cost is the amount it would cost to replace the donated item on the valuation date. Free 1040ez filing online Often there is no relationship between the replacement cost and the FMV. Free 1040ez filing online If the supply of the donated property is more or less than the demand for it, the replacement cost becomes less important. Free 1040ez filing online To determine the replacement cost of the donated property, find the “estimated replacement cost new. Free 1040ez filing online ” Then subtract from this figure an amount for depreciation due to the physical condition and obsolescence of the donated property. Free 1040ez filing online You should be able to show the relationship between the depreciated replacement cost and the FMV, as well as how you arrived at the “estimated replacement cost new. Free 1040ez filing online ” Opinions of Experts Generally, the weight given to an expert's opinion on matters such as the authenticity of a coin or a work of art, or the most profitable and best use of a piece of real estate, depends on the knowledge and competence of the expert and the thoroughness with which the opinion is supported by experience and facts. Free 1040ez filing online For an expert's opinion to deserve much weight, the facts must support the opinion. Free 1040ez filing online For additional information, see Appraisals, later. Free 1040ez filing online Table 1. Free 1040ez filing online Factors That Affect FMV IF the factor you are considering is. Free 1040ez filing online . Free 1040ez filing online . Free 1040ez filing online THEN you should ask these questions. Free 1040ez filing online . Free 1040ez filing online . Free 1040ez filing online     cost or selling price Was the purchase or sale of the property reasonably close to the date of contribution? Was any increase or decrease in value, as compared to your cost, at a reasonable rate? Do the terms of purchase or sale limit what can be done with the property? Was there an arm's-length offer to buy the property close to the valuation date?     sales of comparable properties How similar is the property sold to the property donated? How close is the date of sale to the valuation date? Was the sale at arm's-length? What was the condition of the market at the time of sale?     replacement cost What would it cost to replace the donated property? Is there a reasonable relationship between replacement cost and FMV? Is the supply of the donated property more or less than the demand for it?     opinions of experts Is the expert knowledgeable and competent? Is the opinion thorough and supported by facts and experience? Problems in Determining Fair Market Value There are a number of problems in determining the FMV of donated property. Free 1040ez filing online Unusual Market Conditions The sale price of the property itself in an arm's-length transaction in an open market is often the best evidence of its value. Free 1040ez filing online When you rely on sales of comparable property, the sales must have been made in an open market. Free 1040ez filing online If those sales were made in a market that was artificially supported or stimulated so as not to be truly representative, the prices at which the sales were made will not indicate the FMV. Free 1040ez filing online For example, liquidation sale prices usually do not indicate the FMV. Free 1040ez filing online Also, sales of stock under unusual circumstances, such as sales of small lots, forced sales, and sales in a restricted market, may not represent the FMV. Free 1040ez filing online Selection of Comparable Sales Using sales of comparable property is an important method for determining the FMV of donated property. Free 1040ez filing online However, the amount of weight given to a sale depends on the degree of similarity between the comparable and the donated properties. Free 1040ez filing online The degree of similarity must be close enough so that this selling price would have been given consideration by reasonably well-informed buyers or sellers of the property. Free 1040ez filing online Example. Free 1040ez filing online You give a rare, old book to your former college. Free 1040ez filing online The book is a third edition and is in poor condition because of a missing back cover. Free 1040ez filing online You discover that there was a sale for $300, near the valuation date, of a first edition of the book that was in good condition. Free 1040ez filing online Although the contents are the same, the books are not at all similar because of the different editions and their physical condition. Free 1040ez filing online Little consideration would be given to the selling price of the $300 property by knowledgeable buyers or sellers. Free 1040ez filing online Future Events You may not consider unexpected events happening after your donation of property in making the valuation. Free 1040ez filing online You may consider only the facts known at the time of the gift, and those that could be reasonably expected at the time of the gift. Free 1040ez filing online Example. Free 1040ez filing online You give farmland to a qualified charity. Free 1040ez filing online The transfer provides that your mother will have the right to all income and full use of the property for her life. Free 1040ez filing online Even though your mother dies 1 week after the transfer, the value of the property on the date it is given is its present value, subject to the life interest as estimated from actuarial tables. Free 1040ez filing online You may not take a higher deduction because the charity received full use and possession of the land only 1 week after the transfer. Free 1040ez filing online Using Past Events to Predict the Future A common error is to rely too much on past events that do not fairly reflect the probable future earnings and FMV. Free 1040ez filing online Example. Free 1040ez filing online You give all your rights in a successful patent to your favorite charity. Free 1040ez filing online Your records show that before the valuation date there were three stages in the patent's history of earnings. Free 1040ez filing online First, there was rapid growth in earnings when the invention was introduced. Free 1040ez filing online Then, there was a period of high earnings when the invention was being exploited. Free 1040ez filing online Finally, there was a decline in earnings when competing inventions were introduced. Free 1040ez filing online The entire history of earnings may be relevant in estimating the future earnings. Free 1040ez filing online However, the appraiser must not rely too much on the stage of rapid growth in earnings, or of high earnings. Free 1040ez filing online The market conditions at those times do not represent the condition of the market at the valuation date. Free 1040ez filing online What is most significant is the trend of decline in earnings up to the valuation date. Free 1040ez filing online For more information about donations of patents, see Patents, later. Free 1040ez filing online Valuation of Various Kinds of Property This section contains information on determining the FMV of ordinary kinds of donated property. Free 1040ez filing online For information on appraisals, see Appraisals, later. Free 1040ez filing online Household Goods The FMV of used household goods, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Free 1040ez filing online Such used property may have little or no market value because of its worn condition. Free 1040ez filing online It may be out of style or no longer useful. Free 1040ez filing online You cannot take a deduction for household goods donated after August 17, 2006, unless they are in good used condition or better. Free 1040ez filing online A household good that is not in good used condition or better for which you take a deduction of more than $500 requires a qualified appraisal. Free 1040ez filing online See Deduction over $500 for certain clothing or household items, later. Free 1040ez filing online If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art. Free 1040ez filing online Used Clothing Used clothing and other personal items are usually worth far less than the price you paid for them. Free 1040ez filing online Valuation of items of clothing does not lend itself to fixed formulas or methods. Free 1040ez filing online The price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops, is an indication of the value. Free 1040ez filing online You cannot take a deduction for clothing donated after August 17, 2006, unless it is in good used condition or better. Free 1040ez filing online An item of clothing that is not in good used condition or better for which you take a deduction of more than $500 requires a qualified appraisal. Free 1040ez filing online See Deduction over $500 for certain clothing or household items, later. Free 1040ez filing online For valuable furs or very expensive gowns, a Form 8283 may have to be sent with your tax return. Free 1040ez filing online Jewelry and Gems Jewelry and gems are of such a specialized nature that it is almost always necessary to get an appraisal by a specialized jewelry appraiser. Free 1040ez filing online The appraisal should describe, among other things, the style of the jewelry, the cut and setting of the gem, and whether it is now in fashion. Free 1040ez filing online If not in fashion, the possibility of having the property redesigned, recut, or reset should be reported in the appraisal. Free 1040ez filing online The stone's coloring, weight, cut, brilliance, and flaws should be reported and analyzed. Free 1040ez filing online Sentimental personal value has no effect on FMV. Free 1040ez filing online But if the jewelry was owned by a famous person, its value might increase. Free 1040ez filing online Paintings, Antiques, and Other Objects of Art Your deduction for contributions of paintings, antiques, and other objects of art, should be supported by a written appraisal from a qualified and reputable source, unless the deduction is $5,000 or less. Free 1040ez filing online Examples of information that should be included in appraisals of art objects—paintings in particular—are found later under Qualified Appraisal. Free 1040ez filing online Art valued at $20,000 or more. Free 1040ez filing online   If you claim a deduction of $20,000 or more for donations of art, you must attach a complete copy of the signed appraisal to your return. Free 1040ez filing online For individual objects valued at $20,000 or more, a photograph of a size and quality fully showing the object, preferably an 8 x 10 inch color photograph or a color transparency no smaller than 4 x 5 inches, must be provided upon request. Free 1040ez filing online Art valued at $50,000 or more. Free 1040ez filing online   If you donate an item of art that has been appraised at $50,000 or more, you can request a Statement of Value for that item from the IRS. Free 1040ez filing online You must request the statement before filing the tax return that reports the donation. Free 1040ez filing online Your request must include the following. Free 1040ez filing online A copy of a qualified appraisal of the item. Free 1040ez filing online See Qualified Appraisal, later. Free 1040ez filing online A $2,500 check or money order payable to the Internal Revenue Service for the user fee that applies to your request regarding one, two, or three items of art. Free 1040ez filing online Add $250 for each item in excess of three. Free 1040ez filing online A completed Form 8283, Section B. Free 1040ez filing online The location of the IRS territory that has examination responsibility for your return. Free 1040ez filing online If your request lacks essential information, you will be notified and given 30 days to provide the missing information. Free 1040ez filing online   Send your request to: Internal Revenue Service Attention: Art Appraisal (C:AP:ART) P. Free 1040ez filing online O. Free 1040ez filing online Box 27720 McPherson Station Washington, DC 20038 Refunds. Free 1040ez filing online   You can withdraw your request for a Statement of Value at any time before it is issued. Free 1040ez filing online However, the IRS will not refund the user fee if you do. Free 1040ez filing online   If the IRS declines to issue a Statement of Value in the interest of efficient tax administration, the IRS will refund the user fee. Free 1040ez filing online Authenticity. Free 1040ez filing online   The authenticity of the donated art must be determined by the appraiser. Free 1040ez filing online Physical condition. Free 1040ez filing online   Important items in the valuation of antiques and art are physical condition and extent of restoration. Free 1040ez filing online These have a significant effect on the value and must be fully reported in an appraisal. Free 1040ez filing online An antique in damaged condition, or lacking the “original brasses,” may be worth much less than a similar piece in excellent condition. Free 1040ez filing online Art appraisers. Free 1040ez filing online   More weight will usually be given to an appraisal prepared by an individual specializing in the kind and price range of the art being appraised. Free 1040ez filing online Certain art dealers or appraisers specialize, for example, in old masters, modern art, bronze sculpture, etc. Free 1040ez filing online Their opinions on the authenticity and desirability of such art would usually be given more weight than the opinions of more generalized art dealers or appraisers. Free 1040ez filing online They can report more recent comparable sales to support their opinion. Free 1040ez filing online   To identify and locate experts on unique, specialized items or collections, you may wish to use the current Official Museum Directory of the American Association of Museums. Free 1040ez filing online It lists museums both by state and by category. Free 1040ez filing online   To help you locate a qualified appraiser for your donation, you may wish to ask an art historian at a nearby college or the director or curator of a local museum. Free 1040ez filing online The Yellow Pages often list specialized art and antique dealers, auctioneers, and art appraisers. Free 1040ez filing online You may be able to find a qualified appraiser on the Internet. Free 1040ez filing online You may also contact associations of dealers for guidance. Free 1040ez filing online Collections Since many kinds of hobby collections may be the subject of a charitable donation, it is not possible to discuss all of the possible collectibles in this publication. Free 1040ez filing online Most common are rare books, autographs, sports memorabilia, dolls, manuscripts, stamps, coins, guns, phonograph records, and natural history items. Free 1040ez filing online Many of the elements of valuation that apply to paintings and other objects of art, discussed earlier, also apply to miscellaneous collections. Free 1040ez filing online Reference material. Free 1040ez filing online   Publications available to help you determine the value of many kinds of collections include catalogs, dealers' price lists, and specialized hobby periodicals. Free 1040ez filing online When using one of these price guides, you must use the current edition at the date of contribution. Free 1040ez filing online However, these sources are not always reliable indicators of FMV and should be supported by other evidence. Free 1040ez filing online   For example, a dealer may sell an item for much less than is shown on a price list, particularly after the item has remained unsold for a long time. Free 1040ez filing online The price an item sold for in an auction may have been the result of a rigged sale or a mere bidding duel. Free 1040ez filing online The appraiser must analyze the reference material, and recognize and make adjustments for misleading entries. Free 1040ez filing online If you are donating a valuable collection, you should get an appraisal. Free 1040ez filing online If your donation appears to be of little value, you may be able to make a satisfactory valuation using reference materials available at a state, city, college, or museum library. Free 1040ez filing online Stamp collections. Free 1040ez filing online   Most libraries have catalogs or other books that report the publisher's estimate of values. Free 1040ez filing online Generally, two price levels are shown for each stamp: the price postmarked and the price not postmarked. Free 1040ez filing online Stamp dealers generally know the value of their merchandise and are able to prepare satisfactory appraisals of valuable collections. Free 1040ez filing online Coin collections. Free 1040ez filing online   Many catalogs and other reference materials show the writer's or publisher's opinion of the value of coins on or near the date of the publication. Free 1040ez filing online Like many other collectors' items, the value of a coin depends on the demand for it, its age, and its rarity. Free 1040ez filing online Another important factor is the coin's condition. Free 1040ez filing online For example, there is a great difference in the value of a coin that is in mint condition and a similar coin that is only in good condition. Free 1040ez filing online   Catalogs usually establish a category for coins, based on their physical condition—mint or uncirculated, extremely fine, very fine, fine, very good, good, fair, or poor—with a different valuation for each category. Free 1040ez filing online Books. Free 1040ez filing online   The value of books is usually determined by selecting comparable sales and adjusting the prices according to the differences between the comparable sales and the item being evaluated. Free 1040ez filing online This is difficult to do and, except for a collection of little value, should be done by a specialized appraiser. Free 1040ez filing online Within the general category of literary property, there are dealers who specialize in certain areas, such as Americana, foreign imports, Bibles, and scientific books. Free 1040ez filing online Modest value of collection. Free 1040ez filing online   If the collection you are donating is of modest value, not requiring a written appraisal, the following information may help you in determining the FMV. Free 1040ez filing online   A book that is very old, or very rare, is not necessarily valuable. Free 1040ez filing online There are many books that are very old or rare, but that have little or no market value. Free 1040ez filing online Condition of book. Free 1040ez filing online   The condition of a book may have a great influence on its value. Free 1040ez filing online Collectors are interested in items that are in fine, or at least good, condition. Free 1040ez filing online When a book has a missing page, a loose binding, tears, stains, or is otherwise in poor condition, its value is greatly lowered. Free 1040ez filing online Other factors. Free 1040ez filing online   Some other factors in the valuation of a book are the kind of binding (leather, cloth, paper), page edges, and illustrations (drawings and photographs). Free 1040ez filing online Collectors usually want first editions of books. Free 1040ez filing online However, because of changes or additions, other editions are sometimes worth as much as, or more than, the first edition. Free 1040ez filing online Manuscripts, autographs, diaries, and similar items. Free 1040ez filing online   When these items are handwritten, or at least signed by famous people, they are often in demand and are valuable. Free 1040ez filing online The writings of unknowns also may be of value if they are of unusual historical or literary importance. Free 1040ez filing online Determining the value of such material is difficult. Free 1040ez filing online For example, there may be a great difference in value between two diaries that were kept by a famous person—one kept during childhood and the other during a later period in his or her life. Free 1040ez filing online The appraiser determines a value in these cases by applying knowledge and judgment to such factors as comparable sales and conditions. Free 1040ez filing online Signatures. Free 1040ez filing online   Signatures, or sets of signatures, that were cut from letters or other papers usually have little or no value. Free 1040ez filing online But complete sets of the signatures of U. Free 1040ez filing online S. Free 1040ez filing online presidents are in demand. Free 1040ez filing online Cars, Boats, and Aircraft If you donate a car, a boat, or an aircraft to a charitable organization, its FMV must be determined. Free 1040ez filing online Certain commercial firms and trade organizations publish monthly or seasonal guides for different regions of the country, containing complete dealer sale prices or dealer average prices for recent model years. Free 1040ez filing online Prices are reported for each make, model, and year. Free 1040ez filing online These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Free 1040ez filing online The prices are not “official,” and these publications are not considered an appraisal of any specific donated property. Free 1040ez filing online But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Free 1040ez filing online These publications are sometimes available from public libraries or at a bank, credit union, or finance company. Free 1040ez filing online You can also find pricing information about used cars on the Internet. Free 1040ez filing online An acceptable measure of the FMV of a donated car, boat, or airplane is an amount not in excess of the price listed in a used vehicle pricing guide for a private party sale, not the dealer retail value, of a similar vehicle. Free 1040ez filing online However, the FMV may be less than that amount if the vehicle has engine trouble, body damage, high mileage, or any type of excessive wear. Free 1040ez filing online The FMV of a donated vehicle is the same as the price listed in a used vehicle pricing guide for a private party sale only if the guide lists a sales price for a vehicle that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated vehicle. Free 1040ez filing online Example. Free 1040ez filing online You donate a used car in poor condition to a local high school for use by students studying car repair. Free 1040ez filing online A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Free 1040ez filing online However, the guide shows the price for a private party sale of the car is only $750. Free 1040ez filing online The FMV of the car is considered to be no more than $750. Free 1040ez filing online Boats. Free 1040ez filing online   Except for inexpensive small boats, the valuation of boats should be based on an appraisal by a marine surveyor because the physical condition is so critical to the value. Free 1040ez filing online More information. Free 1040ez filing online   Your deduction for a donated car, boat, or airplane generally is limited to the gross proceeds from its sale by the qualified organization. Free 1040ez filing online This rule applies if the claimed value of the donated vehicle is more than $500. Free 1040ez filing online In certain cases, you can deduct the vehicle's FMV. Free 1040ez filing online For details, see Publication 526. Free 1040ez filing online Inventory If you donate any inventory item to a charitable organization, the amount of your deductible contribution generally is the FMV of the item, minus any gain you would have realized if you had sold the item at its FMV on the date of the gift. Free 1040ez filing online For more information, see Publication 526. Free 1040ez filing online Patents To determine the FMV of a patent, you must take into account, among other factors: Whether the patented technology has been made obsolete by other technology; Any restrictions on the donee's use of, or ability to transfer, the patented technology; and The length of time remaining before the patent expires. Free 1040ez filing online However, your deduction for a donation of a patent or other intellectual property is its FMV, minus any gain you would have realized if you had sold the property at its FMV on the date of the gift. Free 1040ez filing online Generally, this means your deduction is the lesser of the property's FMV or its basis. Free 1040ez filing online For details, see Publication 526. Free 1040ez filing online Stocks and Bonds The value of stocks and bonds is the FMV of a share or bond on the valuation date. Free 1040ez filing online See Date of contribution, earlier, under What Is Fair Market Value (FMV). Free 1040ez filing online Selling prices on valuation date. Free 1040ez filing online   If there is an active market for the contributed stocks or bonds on a stock exchange, in an over-the-counter market, or elsewhere, the FMV of each share or bond is the average price between the highest and lowest quoted selling prices on the valuation date. Free 1040ez filing online For example, if the highest selling price for a share was $11, and the lowest $9, the average price is $10. Free 1040ez filing online You get the average price by adding $11 and $9 and dividing the sum by 2. Free 1040ez filing online No sales on valuation date. Free 1040ez filing online   If there were no sales on the valuation date, but there were sales within a reasonable period before and after the valuation date, you determine FMV by taking the average price between the highest and lowest sales prices on the nearest date before and on the nearest date after the valuation date. Free 1040ez filing online Then you weight these averages in inverse order by the respective number of trading days between the selling dates and the valuation date. Free 1040ez filing online Example. Free 1040ez filing online   On the day you gave stock to a qualified organization, there were no sales of the stock. Free 1040ez filing online Sales of the stock nearest the valuation date took place two trading days before the valuation date at an average selling price of $10 and three trading days after the valuation date at an average selling price of $15. Free 1040ez filing online The FMV on the valuation date was $12, figured as follows: [(3 x $10) + (2 x $15)] ÷ 5 = $12 Listings on more than one stock exchange. Free 1040ez filing online   Stocks or bonds listed on more than one stock exchange are valued based on the prices of the exchange on which they are principally dealt. Free 1040ez filing online This applies if these prices are published in a generally available listing or publication of general circulation. Free 1040ez filing online If this is not applicable, and the stocks or bonds are reported on a composite listing of combined exchanges in a publication of general circulation, use the composite list. Free 1040ez filing online See also Unavailable prices or closely held corporation, later. Free 1040ez filing online Bid and asked prices on valuation date. Free 1040ez filing online   If there were no sales within a reasonable period before and after the valuation date, the FMV is the average price between the bona fide bid and asked prices on the valuation date. Free 1040ez filing online Example. Free 1040ez filing online Although there were no sales of Blue Corporation stock on the valuation date, bona fide bid and asked prices were available on that date of $14 and $16, respectively. Free 1040ez filing online The FMV is $15, the average price between the bid and asked prices. Free 1040ez filing online No prices on valuation date. Free 1040ez filing online   If there were no prices available on the valuation date, you determine FMV by taking the average prices between the bona fide bid and asked prices on the closest trading date before and after the valuation date. Free 1040ez filing online Both dates must be within a reasonable period. Free 1040ez filing online Then you weight these averages in inverse order by the respective number of trading days between the bid and asked dates and the valuation date. Free 1040ez filing online Example. Free 1040ez filing online On the day you gave stock to a qualified organization, no prices were available. Free 1040ez filing online Bona fide bid and asked prices 3 days before the valuation date were $10 and 2 days after the valuation date were $15. Free 1040ez filing online The FMV on the valuation date is $13, figured as follows: [(2 x $10) + (3 x $15)] ÷ 5 = $13 Prices only before or after valuation date, but not both. Free 1040ez filing online   If no selling prices or bona fide bid and asked prices are available on a date within a reasonable period before the valuation date, but are available on a date within a reasonable period after the valuation date, or vice versa, then the average price between the highest and lowest of such available prices may be treated as the value. Free 1040ez filing online Large blocks of stock. Free 1040ez filing online   When a large block of stock is put on the market, it may lower the selling price of the stock if the supply is greater than the demand. Free 1040ez filing online On the other hand, market forces may exist that will afford higher prices for large blocks of stock. Free 1040ez filing online Because of the many factors to be considered, determining the value of large blocks of stock usually requires the help of experts specializing in underwriting large quantities of securities, or in trading in the securities of the industry of which the particular company is a part. Free 1040ez filing online Unavailable prices or closely held corporation. Free 1040ez filing online   If selling prices or bid and asked prices are not available, or if securities of a closely held corporation are involved, determine the FMV by considering the following factors. Free 1040ez filing online For bonds, the soundness of the security, the interest yield, the date of maturity, and other relevant factors. Free 1040ez filing online For shares of stock, the company's net worth, prospective earning power and dividend-paying capacity, and other relevant factors. Free 1040ez filing online Other factors. Free 1040ez filing online   Other relevant factors include: The nature and history of the business, especially its recent history, The goodwill of the business, The economic outlook in the particular industry, The company's position in the industry, its competitors, and its management, and The value of securities of corporations engaged in the same or similar business. Free 1040ez filing online For preferred stock, the most important factors are its yield, dividend coverage, and protection of its liquidation preference. Free 1040ez filing online   You should keep complete financial and other information on which the valuation is based. Free 1040ez filing online This includes copies of reports of examinations of the company made by accountants, engineers, or any technical experts on or close to the valuation date. Free 1040ez filing online Restricted securities. Free 1040ez filing online   Some classes of stock cannot be traded publicly because of restrictions imposed by the Securities and Exchange Commission, or by the corporate charter or a trust agreement. Free 1040ez filing online These restricted securities usually trade at a discount in relation to freely traded securities. Free 1040ez filing online   To arrive at the FMV of restricted securities, factors that you must consider include the resale provisions found in the restriction agreements, the relative negotiating strengths of the buyer and seller, and the market experience of freely traded securities of the same class as the restricted securities. Free 1040ez filing online Real Estate Because each piece of real estate is unique and its valuation is complicated, a detailed appraisal by a professional appraiser is necessary. Free 1040ez filing online The appraiser must be thoroughly trained in the application of appraisal principles and theory. Free 1040ez filing online In some instances the opinions of equally qualified appraisers may carry unequal weight, such as when one appraiser has a better knowledge of local conditions. Free 1040ez filing online The appraisal report must contain a complete description of the property, such as street address, legal description, and lot and block number, as well as physical features, condition, and dimensions. Free 1040ez filing online The use to which the property is put, zoning and permitted uses, and its potential use for other higher and better uses are also relevant. Free 1040ez filing online In general, there are three main approaches to the valuation of real estate. Free 1040ez filing online An appraisal may require the combined use of two or three methods rather than one method only. Free 1040ez filing online 1. Free 1040ez filing online Comparable Sales The comparable sales method compares the donated property with several similar properties that have been sold. Free 1040ez filing online The selling prices, after adjustments for differences in date of sale, size, condition, and location, would then indicate the estimated FMV of the donated property. Free 1040ez filing online If the comparable sales method is used to determine the value of unimproved real property (land without significant buildings, structures, or any other improvements that add to its value), the appraiser should consider the following factors when comparing the potential comparable property and the donated property: Location, size, and zoning or use restrictions, Accessibility and road frontage, and available utilities and water rights, Riparian rights (right of access to and use of the water by owners of land on the bank of a river) and existing easements, rights-of-way, leases, etc. Free 1040ez filing online , Soil characteristics, vegetative cover, and status of mineral rights, and Other factors affecting value. Free 1040ez filing online For each comparable sale, the appraisal must include the names of the buyer and seller, the deed book and page number, the date of sale and selling price, a property description, the amount and terms of mortgages, property surveys, the assessed value, the tax rate, and the assessor's appraised FMV. Free 1040ez filing online The comparable selling prices must be adjusted to account for differences between the sale property and the donated property. Free 1040ez filing online Because differences of opinion may arise between appraisers as to the degree of comparability and the amount of the adjustment considered necessary for comparison purposes, an appraiser should document each item of adjustment. Free 1040ez filing online Only comparable sales having the least adjustments in terms of items and/or total dollar adjustments should be considered as comparable to the donated property. Free 1040ez filing online 2. Free 1040ez filing online Capitalization of Income This method capitalizes the net income from the property at a rate that represents a fair return on the particular investment at the particular time, considering the risks involved. Free 1040ez filing online The key elements are the determination of the income to be capitalized and the rate of capitalization. Free 1040ez filing online 3. Free 1040ez filing online Replacement Cost New or Reproduction Cost Minus Observed Depreciation This method, used alone, usually does not result in a determination of FMV. Free 1040ez filing online Instead, it generally tends to set the upper limit of value, particularly in periods of rising costs, because it is reasonable to assume that an informed buyer will not pay more for the real estate than it would cost to reproduce a similar property. Free 1040ez filing online Of course, this reasoning does not apply if a similar property cannot be created because of location, unusual construction, or some other reason. Free 1040ez filing online Generally, this method serves to support the value determined from other methods. Free 1040ez filing online When the replacement cost method is applied to improved realty, the land and improvements are valued separately. Free 1040ez filing online The replacement cost of a building is figured by considering the materials, the quality of workmanship, and the number of square feet or cubic feet in the building. Free 1040ez filing online This cost represents the total cost of labor and material, overhead, and profit. Free 1040ez filing online After the replacement cost has been figured, consideration must be given to the following factors: Physical deterioration—the wear and tear on the building itself, Functional obsolescence—usually in older buildings with, for example, inadequate lighting, plumbing, or heating, small rooms, or a poor floor plan, and Economic obsolescence—outside forces causing the whole area to become less desirable. Free 1040ez filing online Interest in a Business The FMV of any interest in a business, whether a sole proprietorship or a partnership, is the amount that a willing buyer would pay for the interest to a willing seller after consideration of all relevant factors. Free 1040ez filing online The relevant factors to be considered in valuing the business are: The FMV of the assets of the business, The demonstrated earnings capacity of the business, based on a review of past and current earnings, and The other factors used in evaluating corporate stock, if they apply. Free 1040ez filing online The value of the goodwill of the business should also be taken into consideration. Free 1040ez filing online You should keep complete financial and other information on which you base the valuation. Free 1040ez filing online This includes copies of reports of examinations of the business made by accountants, engineers, or any technical experts on or close to the valuation date. Free 1040ez filing online Annuities, Interests for Life or Terms of Years, Remainders, and Reversions The value of these kinds of property is their present value, except in the case of annuities under contracts issued by companies regularly engaged in their sale. Free 1040ez filing online The valuation of these commercial annuity contracts and of insurance policies is discussed later under Certain Life Insurance and Annuity Contracts. Free 1040ez filing online To determine present value, you must know the applicable interest rate and use actuarial tables. Free 1040ez filing online Interest rate. Free 1040ez filing online   The applicable interest rate varies. Free 1040ez filing online It is announced monthly in a news release and published in the Internal Revenue Bulletin as a Revenue Ruling. Free 1040ez filing online The interest rate to use is under the heading “Rate Under Section 7520” for a given month and year. Free 1040ez filing online You can call the IRS office at 1-800-829-1040 to obtain this rate. Free 1040ez filing online Actuarial tables. Free 1040ez filing online   You need to refer to actuarial tables to determine a qualified interest in the form of an annuity, any interest for life or a term of years, or any remainder interest to a charitable organization. Free 1040ez filing online   Use the valuation tables set forth in IRS Publications 1457, Actuarial Values (Book Aleph), and 1458, Actuarial Values (Book Beth). Free 1040ez filing online Both of these publications provide tables containing actuarial factors to be used in determining the present value of an annuity, an interest for life or for a term of years, or a remainder or reversionary interest. Free 1040ez filing online For qualified charitable transfers, you can use the factor for the month in which you made the contribution or for either of the 2 months preceding that month. Free 1040ez filing online   Publication 1457 also contains actuarial factors for computing the value of a remainder interest in a charitable remainder annuity trust and a pooled income fund. Free 1040ez filing online Publication 1458 contains the factors for valuing the remainder interest in a charitable remainder unitrust. Free 1040ez filing online You can download Publications 1457 and 1458 from www. Free 1040ez filing online irs. Free 1040ez filing online gov. Free 1040ez filing online In addition, they are available for purchase via the website of the U. Free 1040ez filing online S. Free 1040ez filing online Government Printing Office, by phone at (202) 512-1800, or by mail from the: Superintendent of Documents P. Free 1040ez filing online O. Free 1040ez filing online Box 371954 Pittsburgh, PA 15250-7954 Tables containing actuarial factors for transfers to pooled income funds may also be found in Income Tax Regulation 1. Free 1040ez filing online 642(c)-6(e)(6), transfers to charitable remainder unitrusts in Regulation 1. Free 1040ez filing online 664-4(e), and other transfers in Regulation 20. Free 1040ez filing online 2031-7(d)(6). Free 1040ez filing online Special factors. Free 1040ez filing online   If you need a special factor for an actual transaction, you can request a letter ruling. Free 1040ez filing online Be sure to include the date of birth of each person the duration of whose life may affect the value of the interest. Free 1040ez filing online Also include copies of the relevant instruments. Free 1040ez filing online IRS charges a user fee for providing special factors. Free 1040ez filing online   For more information about requesting a ruling, see Revenue Procedure 2006-1 (or annual update), 2006-1 I. Free 1040ez filing online R. Free 1040ez filing online B. Free 1040ez filing online 1. Free 1040ez filing online Revenue Procedure 2006-1 is available at www. Free 1040ez filing online irs. Free 1040ez filing online gov/irb/2006-01_IRB/ar06. Free 1040ez filing online html. Free 1040ez filing online   For information on the circumstances under which a charitable deduction may be allowed for the donation of a partial interest in property not in trust, see Partial Interest in Property Not in Trust, later. Free 1040ez filing online Certain Life Insurance and Annuity Contracts The value of an annuity contract or a life insurance policy issued by a company regularly engaged in the sale of such contracts or policies is the amount that company would charge for a comparable contract. Free 1040ez filing online But if the donee of a life insurance policy may reasonably be expected to cash the policy rather than hold it as an investment, then the FMV is the cash surrender value rather than the replacement cost. Free 1040ez filing online If an annuity is payable under a combination annuity contract and life insurance policy (for example, a retirement income policy with a death benefit) and there was no insurance element when it was transferred to the charity, the policy is treated as an annuity contract. Free 1040ez filing online Partial Interest in Property Not in Trust Generally, no deduction is allowed for a charitable contribution, not made in trust, of less than your entire interest in property. Free 1040ez filing online However, this does not apply to a transfer of less than your entire interest if it is a transfer of: A remainder interest in your personal residence or farm, An undivided part of your entire interest in property, or A qualified conservation contribution. Free 1040ez filing online Remainder Interest in Real Property The amount of the deduction for a donation of a remainder interest in real property is the FMV of the remainder interest at the time of the contribution. Free 1040ez filing online To determine this value, you must know the FMV of the property on the date of the contribution. Free 1040ez filing online Multiply this value by the appropriate factor. Free 1040ez filing online Publications 1457 and 1458 contain these factors. Free 1040ez filing online You must make an adjustment for depreciation or depletion using the factors shown in Publication 1459, Actuarial Values (Book Gimel). Free 1040ez filing online You can use the factors for the month in which you made the contribution or for either of the two months preceding that month. Free 1040ez filing online See the earlier discussion on Annuities, Interests for Life or Terms of Years, Remainders, and Reversions. Free 1040ez filing online You can download Publication 1459 from www. Free 1040ez filing online irs. Free 1040ez filing online gov. Free 1040ez filing online For this purpose, the term “depreciable property” means any property subject to wear and tear or obsolescence, even if not used in a trade or business or for the production of income. Free 1040ez filing online If the remainder interest includes both depreciable and nondepreciable property, for example a house and land, the FMV must be allocated between each kind of property at the time of the contribution. Free 1040ez filing online This rule also applies to a gift of a remainder interest that includes property that is part depletable and part not depletable. Free 1040ez filing online Take into account depreciation or depletion only for the property that is subject to depreciation or depletion. Free 1040ez filing online For more information, see section 1. Free 1040ez filing online 170A-12 of the Income Tax Regulations. Free 1040ez filing online Undivided Part of Your Entire Interest A contribution of an undivided part of your entire interest in property must consist of a part of each and every substantial interest or right you own in the property. Free 1040ez filing online It must extend over the entire term of your interest in the property. Free 1040ez filing online For example, you are entitled to the income from certain property for your life (life estate) and you contribute 20% of that life estate to a qualified organization. Free 1040ez filing online You can claim a deduction for the contribution if you do not have any other interest in the property. Free 1040ez filing online To figure the value of a contribution involving a partial interest, see Publication 1457. Free 1040ez filing online If the only interest you own in real property is a remainder interest and you transfer part of that interest to a qualified organization, see the previous discussion on valuation of a remainder interest in real property. Free 1040ez filing online Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. Free 1040ez filing online Qualified organization. Free 1040ez filing online   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charitable, religious, scientific, literary, educational, etc. Free 1040ez filing online , organization, or An organization that is controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. Free 1040ez filing online The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Free 1040ez filing online Conservation purposes. Free 1040ez filing online   Your contribution must be made only for one of the following conservation purposes. Free 1040ez filing online Preserving land areas for outdoor recreation by, or for the education of, the general public. Free 1040ez filing online Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Free 1040ez filing online Preserving open space, including farmland and forest land, if it yields a significant public benefit. Free 1040ez filing online It must be either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. Free 1040ez filing online Preserving a historically important land area or a certified historic structure. Free 1040ez filing online There must be some visual public access to the property. Free 1040ez filing online Factors used in determining the type and amount of public access required include the historical significance of the property, the remoteness or accessibility of the site, and the extent to which intrusions on the privacy of individuals living on the property would be unreasonable. Free 1040ez filing online Building in registered historic district. Free 1040ez filing online   A contribution after July 25, 2006, of a qualified real property interest that is an easement or other restriction on the exterior of a building in a registered historic district is deductible only if it meets all of the following three conditions. Free 1040ez filing online The restriction must preserve the entire exterior of the building and must prohibit any change to the exterior of the building that is inconsistent with its historical character. Free 1040ez filing online You and the organization receiving the contribution must enter into a written agreement certifying, that the organization is a qualified organization and that it has the resources and commitment to maintain the property as donated. Free 1040ez filing online If you make the contribution in a tax year beginning after August 17, 2006, you must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. Free 1040ez filing online   If you make this type of contribution after February 12, 2007, and claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Free 1040ez filing online See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Free 1040ez filing online Qualified real property interest. Free 1040ez filing online   This is any of the following interests in real property. Free 1040ez filing online Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). Free 1040ez filing online A remainder interest. Free 1040ez filing online A restriction (granted in perpetuity) on the use that may be made of the real property. Free 1040ez filing online Valuation. Free 1040ez filing online   A qualified real property interest described in (1) should be valued in a manner that is consistent with the type of interest transferred. Free 1040ez filing online If you transferred all the interest in the property, the FMV of the property is the amount of the contribution. Free 1040ez filing online If you do not transfer the mineral interest, the FMV of the surface rights in the property is the amount of the contribution. Free 1040ez filing online   If you owned only a remainder interest or an income interest (life estate), see Undivided Part of Your Entire Interest, earlier. Free 1040ez filing online If you owned the entire property but transferred only a remainder interest (item (2)), see Remainder Interest in Real Property, earlier. Free 1040ez filing online   In determining the value of restrictions, you should take into account the selling price in arm's-length transactions of other properties that have comparable restrictions. Free 1040ez filing online If there are no comparable sales, the restrictions are valued indirectly as the difference between the FMVs of the property involved before and after the grant of the restriction. Free 1040ez filing online   The FMV of the property before contribution of the restriction should take into account not only current use but the likelihood that the property, without the restriction, would be developed. Free 1040ez filing online You should also consider any zoning, conservation, or historical preservation laws that would restrict development. Free 1040ez filing online Granting an easement may increase, rather than reduce, the value of property, and in such a situation no deduction would be allowed. Free 1040ez filing online Example. Free 1040ez filing online   You own 10 acres of farmland. Free 1040ez filing online Similar land in the area has an FMV of $2,000 an acre. Free 1040ez filing online However, land in the general area that is restricted solely to farm use has an FMV of $1,500 an acre. Free 1040ez filing online Your county wants to preserve open space and prevent further development in your area. Free 1040ez filing online   You grant to the county an enforceable open space easement in perpetuity on 8 of the 10 acres, restricting its use to farmland. Free 1040ez filing online The value of this easement is $4,000, determined as follows: FMV of the property before granting easement:   $2,000 × 10 acres $20,000 FMV of the property after granting easement:   $1,500 × 8 acres $12,000   $2,000 × 2 acres 4,000 16,000 Value of easement   $4,000   If you later transfer in fee your remaining interest in the 8 acres to another qualified organization, the FMV of your remaining interest is the FMV of the 8 acres reduced by the FMV of the easement granted to the first organization. Free 1040ez filing online More information. Free 1040ez filing online   For more information about qualified conservation contributions, see Publication 526. Free 1040ez filing online Appraisals Appraisals are not necessary for items of property for which you claim a deduction of $5,000 or less. Free 1040ez filing online (There is one exception, described next, for certain clothing and household items. Free 1040ez filing online ) However, you generally will need an appraisal for donated property for which you claim a deduction of more than $5,000. Free 1040ez filing online There are exceptions. Free 1040ez filing online See Deductions of More Than $5,000, later. Free 1040ez filing online The weight given an appraisal depends on the completeness of the report, the qualifications of the appraiser, and the appraiser's demonstrated knowledge of the donated property. Free 1040ez filing online An appraisal must give all the facts on which to base an intelligent judgment of the value of the property. Free 1040ez filing online The appraisal will not be given much weight if: All the factors that apply are not considered, The opinion is not supported with facts, such as purchase price and comparable sales, or The opinion is not consistent with known facts. Free 1040ez filing online The appraiser's opinion is never more valid than the facts on which it is based; without these facts it is simply a guess. Free 1040ez filing online The opinion of a person claiming to be an expert is not binding on the Internal Revenue Service. Free 1040ez filing online All facts associated with the donation must be considered. Free 1040ez filing online Deduction over $500 for certain clothing or household items. Free 1040ez filing online   You must include with your return a qualified appraisal of any single item of clothing or any household item that is not in good used condition or better, that you donated after August 17, 2006, and for which you deduct more than $500. Free 1040ez filing online See Household Goods and Used Clothing, earlier. Free 1040ez filing online Cost of appraisals. Free 1040ez filing online   You may not take a charitable contribution deduction for fees you pay for appraisals of your donated property. Free 1040ez filing online However, these fees may qualify as a miscellaneous deduction, subject to the 2% limit, on Schedule A (Form 1040) if paid to determine the amount allowable as a charitable contribution. Free 1040ez filing online Deductions of More Than $5,000 Generally, if the claimed deduction for an item or group of similar items of donated property is more than $5,000, you must get a qualified appraisal made by a qualified appraiser, and you must attach Section B of Form 8283 to your tax return. Free 1040ez filing online There are exceptions, discussed later. Free 1040ez filing online You should keep the appraiser's report with your written records. Free 1040ez filing online Records are discussed in Publication 526. Free 1040ez filing online The phrase “similar items” means property of the same generic category or type (whether or not donated to the same donee), such as stamp collections, coin collections, lithographs, paintings, photographs, books, nonpublicly traded stock, nonpublicly traded securities other than nonpublicly traded stock, land, buildings, clothing, jewelry, furniture, electronic equipment, household appliances, toys, everyday kitchenware, china, crystal, or silver. Free 1040ez filing online For example, if you give books to three schools and you deduct $2,000, $2,500, and $900, respectively, your claimed deduction is more than $5,000 for these books. Free 1040ez filing online You must get a qualified appraisal of the books and for each school you must attach a fully completed Form 8283, Section B, to your tax return. Free 1040ez filing online Exceptions. Free 1040ez filing online   You do not need an appraisal if the property is: Nonpublicly traded stock of $10,000 or less, A vehicle (including a car, boat, or airplane) for which your deduction is limited to the gross proceeds from its sale, Qualified intellectual property, such as a patent, Certain publicly traded securities described next, Inventory and other property donated by a corporation that are “qualified contributions” for the care of the ill, the needy, or infants, within the meaning of section 170(e)(3)(A) of the Internal Revenue Code, or Stock in trade, inventory, or property held primarily for sale to customers in the ordinary course of your trade or business. Free 1040ez filing online   Although an appraisal is not required for the types of property just listed, you must provide certain information about a donation of any of these types of property on Form 8283. Free 1040ez filing online Publicly traded securities. Free 1040ez filing online   Even if your claimed deduction is more than $5,000, neither a qualified appraisal nor Section B of Form 8283 is required for publicly traded securities that are: Listed on a stock exchange in which quotations are published on a daily basis, Regularly traded in a national or regional over-the-counter market for which published quotations are available, or Shares of an open-end investment company (mutual fund) for which quotations are published on a daily basis in a newspaper of general circulation throughout the United States. Free 1040ez filing online Publicly traded securities that meet these requirements must be reported on Form 8283, Section A. Free 1040ez filing online   A qualified appraisal is not required, but Form 8283, Section B, Parts I and IV, must be completed, for an issue of a security that does not meet the requirements just listed but does meet these requirements: The issue is regularly traded during the computation period (defined later) in a market for which there is an “interdealer quotation system” (defined later), The issuer or agent computes the “average trading price” (defined later) for the same issue for the computation period, The average trading price and total volume of the issue during the computation period are published in a newspaper of general circulation throughout the United States, not later than the last day of the month following the end of the calendar quarter in which the computation period ends, The issuer or agent keeps books and records that list for each transaction during the computation period the date of settlement of the transaction, the name and address of the broker or dealer making the market in which the transaction occurred, and the trading price and volume, and The issuer or agent permits the Internal Revenue Service to review the books and records described in item (4) with respect to transactions during the computation period upon receiving reasonable notice. Free 1040ez filing online   An interdealer quotation system is any system of general circulation to brokers and dealers that regularly disseminates quotations of obligations by two or more identified brokers or dealers who are not related to either the issuer or agent who computes the average trading price of the security. Free 1040ez filing online A quotation sheet prepared and distributed by a broker or dealer in the regular course of business and containing only quotations of that broker or dealer is not an interdealer quotation system. Free 1040ez filing online   The average trading price is the average price of all transactions (weighted by volume), other than original issue or redemption transactions, conducted through a United States office of a broker or dealer who maintains a market in the issue of the security during the computation period. Free 1040ez filing online Bid and asked quotations are not taken into account. Free 1040ez filing online   The computation period is weekly during October through December and monthly during January through September. Free 1040ez filing online The weekly computation periods during October through December begin with the first Monday in October and end with the first Sunday following the last Monday in December. Free 1040ez filing online Nonpublicly traded stock. Free 1040ez filing online   If you contribute nonpublicly traded stock, for which you claim a deduction of $10,000 or less, a qualified appraisal is not required. Free 1040ez filing online However, you must attach Form 8283 to your tax return, with Section B, Parts I and IV, completed. Free 1040ez filing online Deductions of More Than $500,000 If you claim a deduction of more than $500,000 for a donation of property, you must attach a qualified appraisal of the property to your return. Free 1040ez filing online This does not apply to contributions of cash, inventory, publicly traded stock, or intellectual property. Free 1040ez filing online If you do not attach the appraisal, you cannot deduct your contribution, unless your failure to attach the appraisal is due to reasonable cause and not to willful neglect. Free 1040ez filing online Qualified Appraisal Generally, if the claimed deduction for an item or group of similar items of donated property is more than $5,000, you must get a qualified appraisal made by a qualified appraiser. Free 1040ez filing online You must also complete Form 8283, Section B, and attach it to your tax return. Free 1040ez filing online See Deductions of More Than $5,000, earlier. Free 1040ez filing online A qualified appraisal is an appraisal document that: Is made, signed, and dated by a qualified appraiser (defined later) in accordance with generally accepted appraisal standards, Meets the relevant requirements of Regulations section 1. Free 1040ez filing online 170A-13(c)(3) and Notice 2006-96, 2006-46 I. Free 1040ez filing online R. Free 1040ez filing online B. Free 1040ez filing online 902 (available at www. Free 1040ez filing online irs. Free 1040ez filing online gov/irb/2006-46_IRB/ar13. Free 1040ez filing online html), Relates to an appraisal made not earlier than 60 days before the date of contribution of the appraised property, Does not involve a prohibited appraisal fee, and Includes certain information (covered later). Free 1040ez filing online You must receive the qualified appraisal before the due date, including extensions, of the return on which a charitable contribution deduction is first claimed for the donated property. Free 1040ez filing online If the deduction is first claimed on an amended return, the qualified appraisal must be received before the date on which the amended return is filed. Free 1040ez filing online Form 8283, Section B, must be attached to your tax return. Free 1040ez filing online Generally, you do not need to attach the qualified appraisal itself, but you should keep a copy as long as it may be relevant under the tax law. Free 1040ez filing online There are four exceptions. Free 1040ez filing online If you claim a deduction of $20,000 or more for donations of art, you must attach a complete copy of the appraisal. Free 1040ez filing online See Paintings, Antiques, and Other Objects of Art, earlier. Free 1040ez filing online If you claim a deduction of more than $500,000 for a donation of property, you must attach the appraisal. Free 1040ez filing online See Deductions of More Than $500,000, earlier. Free 1040ez filing online If you claim a deduction of more than $500 for an article of clothing, or a household item, that is not in good used condition or better, that you donated after August 17, 2006, you must attach the appraisal. Free 1040ez filing online See Deduction over $500 for certain clothing or household items, earlier. Free 1040ez filing online If you claim a deduction in a tax year beginning after August 17, 2006, for an easement or other restriction on the exterior of a building in a historic district, you must attach the appraisal. Free 1040ez filing online See Building in registered historic district, earlier. Free 1040ez filing online Prohibited appraisal fee. Free 1040ez filing online   Generally, no part of the fee arrangement for a qualified appraisal can be based on a percentage of the appraised value of the property. Free 1040ez filing online If a fee arrangement is based on what is allowed as a deduction, after Internal Revenue Service examination or otherwise, it is treated as a fee based on a percentage of appraised value. Free 1040ez filing online However, appraisals are not disqualified when an otherwise prohi
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The Free 1040ez Filing Online

Free 1040ez filing online 7. Free 1040ez filing online   How To Get Tax Help Table of Contents Outside the U. Free 1040ez filing online S. Free 1040ez filing online Low Income Taxpayer Clinics 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. Free 1040ez filing online Free help with your tax return. Free 1040ez filing online   You can get free help preparing your return nationwide from IRS-certified volunteers. Free 1040ez filing online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free 1040ez filing online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 1040ez filing online 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. Free 1040ez filing online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free 1040ez filing online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free 1040ez filing online gov, download the IRS2Go app, or call 1-800-906-9887. Free 1040ez filing online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free 1040ez filing online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free 1040ez filing online aarp. Free 1040ez filing online org/money/taxaide or call 1-888-227-7669. Free 1040ez filing online For more information on these programs, go to IRS. Free 1040ez filing online gov and enter “VITA” in the search box. Free 1040ez filing online Internet. Free 1040ez filing online    IRS. Free 1040ez filing online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free 1040ez filing online Download the free IRS2Go app from the iTunes app store or from Google Play. Free 1040ez filing online 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. Free 1040ez filing online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free 1040ez filing online gov or download the IRS2Go app and select the Refund Status option. Free 1040ez filing online The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 1040ez filing online 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. Free 1040ez filing online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 1040ez filing online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 1040ez filing online Use the Interactive Tax Assistant (ITA) to research your tax questions. Free 1040ez filing online No need to wait on the phone or stand in line. Free 1040ez filing online 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. Free 1040ez filing online When you reach the response screen, you can print the entire interview and the final response for your records. Free 1040ez filing online New subject areas are added on a regular basis. Free 1040ez filing online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free 1040ez filing online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free 1040ez filing online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free 1040ez filing online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free 1040ez filing online 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. Free 1040ez filing online 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. Free 1040ez filing online You can also ask the IRS to mail a return or an account transcript to you. Free 1040ez filing online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free 1040ez filing online gov or by calling 1-800-908-9946. Free 1040ez filing online Tax return and tax account transcripts are generally available for the current year and the past three years. Free 1040ez filing online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free 1040ez filing online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free 1040ez filing online 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. Free 1040ez filing online Check the status of your amended return using Where's My Amended Return? Go to IRS. Free 1040ez filing online gov and enter Where's My Amended Return? in the search box. Free 1040ez filing online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 1040ez filing online It can take up to 3 weeks from the date you mailed it to show up in our system. Free 1040ez filing online Make a payment using one of several safe and convenient electronic payment options available on IRS. Free 1040ez filing online gov. Free 1040ez filing online Select the Payment tab on the front page of IRS. Free 1040ez filing online gov for more information. Free 1040ez filing online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free 1040ez filing online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free 1040ez filing online gov. Free 1040ez filing online 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. Free 1040ez filing online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free 1040ez filing online gov. Free 1040ez filing online Request an Electronic Filing PIN by going to IRS. Free 1040ez filing online gov and entering Electronic Filing PIN in the search box. Free 1040ez filing online Download forms, instructions and publications, including accessible versions for people with disabilities. Free 1040ez filing online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free 1040ez filing online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free 1040ez filing online An employee can answer questions about your tax account or help you set up a payment plan. Free 1040ez filing online Before you visit, check the Office Locator on IRS. Free 1040ez filing online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free 1040ez filing online If you have a special need, such as a disability, you can request an appointment. Free 1040ez filing online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free 1040ez filing online Apply for an Employer Identification Number (EIN). Free 1040ez filing online Go to IRS. Free 1040ez filing online gov and enter Apply for an EIN in the search box. Free 1040ez filing online Read the Internal Revenue Code, regulations, or other official guidance. Free 1040ez filing online Read Internal Revenue Bulletins. Free 1040ez filing online Sign up to receive local and national tax news and more by email. Free 1040ez filing online Just click on “subscriptions” above the search box on IRS. Free 1040ez filing online gov and choose from a variety of options. Free 1040ez filing online Phone. Free 1040ez filing online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free 1040ez filing online Download the free IRS2Go app from the iTunes app store or from Google Play. Free 1040ez filing online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free 1040ez filing online gov, or download the IRS2Go app. Free 1040ez filing online 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. Free 1040ez filing online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 1040ez filing online Most VITA and TCE sites offer free electronic filing. Free 1040ez filing online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free 1040ez filing online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free 1040ez filing online 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. Free 1040ez filing online 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. Free 1040ez filing online The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 1040ez filing online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 1040ez filing online 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. Free 1040ez filing online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 1040ez filing online Note, the above information is for our automated hotline. Free 1040ez filing online 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. Free 1040ez filing online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free 1040ez filing online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 1040ez filing online It can take up to 3 weeks from the date you mailed it to show up in our system. Free 1040ez filing online 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). Free 1040ez filing online You should receive your order within 10 business days. Free 1040ez filing online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free 1040ez filing online 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. Free 1040ez filing online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free 1040ez filing online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free 1040ez filing online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free 1040ez filing online    Outside the U. Free 1040ez filing online S. Free 1040ez filing online If you are outside the United States, taxpayer assistance is available by calling the following U. Free 1040ez filing online S Embassies or consulates. Free 1040ez filing online    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Free 1040ez filing online   If you are in a U. Free 1040ez filing online S. Free 1040ez filing online territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Free 1040ez filing online S. Free 1040ez filing online Virgin Islands) and have a tax question, you can call 1-800-829-1040. Free 1040ez filing online Walk-in. Free 1040ez filing online   You can find a selection of forms, publications and services — in-person. Free 1040ez filing online Products. Free 1040ez filing online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free 1040ez filing online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free 1040ez filing online Services. Free 1040ez filing online You can walk in to your local TAC for face-to-face tax help. Free 1040ez filing online An employee can answer questions about your tax account or help you set up a payment plan. Free 1040ez filing online Before visiting, use the Office Locator tool on IRS. Free 1040ez filing online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free 1040ez filing online    Outside the U. Free 1040ez filing online S. Free 1040ez filing online If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Free 1040ez filing online S. Free 1040ez filing online Embassies and consulates. Free 1040ez filing online   Walk-in taxpayer assistance is available at the following U. Free 1040ez filing online S. Free 1040ez filing online Embassies or consulates. Free 1040ez filing online    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Free 1040ez filing online Mail. Free 1040ez filing online   You can send your order for forms, instructions, and publications to the address below. Free 1040ez filing online You should receive a response within 10 business days after your request is received. Free 1040ez filing online Internal Revenue Service 1201 N. Free 1040ez filing online Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Free 1040ez filing online S. Free 1040ez filing online If you are outside the United States, you can get tax assistance by writing to the address below. Free 1040ez filing online  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Free 1040ez filing online   The Taxpayer Advocate Service Is Here to Help You. Free 1040ez filing online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free 1040ez filing online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free 1040ez filing online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free 1040ez filing online 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. Free 1040ez filing online You face (or your business is facing) an immediate threat of adverse action. Free 1040ez filing online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free 1040ez filing online   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. Free 1040ez filing online Here's why we can help: TAS is an independent organization within the IRS. Free 1040ez filing online Our advocates know how to work with the IRS. Free 1040ez filing online Our services are free and tailored to meet your needs. Free 1040ez filing online We have offices in every state, the District of Columbia, and Puerto Rico. Free 1040ez filing online   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. Free 1040ez filing online  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free 1040ez filing online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free 1040ez filing online Outside the U. Free 1040ez filing online S. Free 1040ez filing online   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Free 1040ez filing online You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Free 1040ez filing online R. Free 1040ez filing online 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free 1040ez filing online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free 1040ez filing online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free 1040ez filing online Prev  Up  Next   Home   More Online Publications