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H&r Block Free Tax File

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H&r Block Free Tax File

H&r block free tax file 4. H&r block free tax file   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. H&r block free tax file You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. H&r block free tax file If you have a choice, you should use the method that gives you the lower tax. H&r block free tax file Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. H&r block free tax file Generally, the standard deduction amounts are adjusted each year for inflation. H&r block free tax file In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. H&r block free tax file Persons not eligible for the standard deduction. H&r block free tax file   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. H&r block free tax file You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. H&r block free tax file   If you are a nonresident alien who is married to a U. H&r block free tax file S. H&r block free tax file citizen or resident alien at the end of the year, you can choose to be treated as a U. H&r block free tax file S. H&r block free tax file resident. H&r block free tax file See Publication 519, U. H&r block free tax file S. H&r block free tax file Tax Guide for Aliens. H&r block free tax file If you make this choice, you can take the standard deduction. H&r block free tax file Decedent's final return. H&r block free tax file   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. H&r block free tax file However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. H&r block free tax file Higher standard deduction for age (65 or older). H&r block free tax file   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. H&r block free tax file You are considered age 65 on the day before your 65th birthday. H&r block free tax file Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. H&r block free tax file Higher standard deduction for blindness. H&r block free tax file   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. H&r block free tax file You qualify for this benefit if you are totally or partly blind. H&r block free tax file Not totally blind. H&r block free tax file   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. H&r block free tax file   If your eye condition will never improve beyond these limits, the statement should include this fact. H&r block free tax file You must keep the statement in your records. H&r block free tax file   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. H&r block free tax file Spouse 65 or older or blind. H&r block free tax file   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. H&r block free tax file    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. H&r block free tax file Example. H&r block free tax file This example illustrates how to determine your standard deduction using Worksheet 4-1. H&r block free tax file Bill and Lisa are filing a joint return for 2013. H&r block free tax file Both are over age 65. H&r block free tax file Neither is blind, and neither can be claimed as a dependent. H&r block free tax file They do not itemize deductions, so they use Worksheet 4-1. H&r block free tax file Because they are married filing jointly, they enter $12,200 on line 1. H&r block free tax file They check the “No” box on line 2, so they also enter $12,200 on line 4. H&r block free tax file Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. H&r block free tax file They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. H&r block free tax file Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). H&r block free tax file However, the standard deduction may be higher if the individual is 65 or older or blind. H&r block free tax file If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. H&r block free tax file Worksheet 4-1. H&r block free tax file 2013 Standard Deduction Worksheet Caution. H&r block free tax file If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. H&r block free tax file If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. H&r block free tax file Put the total number of boxes checked in box c and go to line 1. H&r block free tax file a. H&r block free tax file You   Born before  January 2, 1949     Blind b. H&r block free tax file Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. H&r block free tax file Total boxes checked             1. H&r block free tax file Enter the amount shown below for your filing status. H&r block free tax file               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. H&r block free tax file           2. H&r block free tax file Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. H&r block free tax file Skip line 3; enter the amount from line 1 on line 4. H&r block free tax file   Yes. H&r block free tax file Go to line 3. H&r block free tax file         3. H&r block free tax file Is your earned income* more than $650?               Yes. H&r block free tax file Add $350 to your earned income. H&r block free tax file Enter the total   3. H&r block free tax file         No. H&r block free tax file Enter $1,000 4. H&r block free tax file Enter the smaller of line 1 or line 3 4. H&r block free tax file   5. H&r block free tax file If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). H&r block free tax file Enter the result here. H&r block free tax file Otherwise, enter -0- 5. H&r block free tax file   6. H&r block free tax file Add lines 4 and 5. H&r block free tax file This is your standard deduction for 2013. H&r block free tax file 6. H&r block free tax file   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. H&r block free tax file It also includes any amount received as a scholarship that you must include in your income. H&r block free tax file Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). H&r block free tax file Itemized Deductions Some individuals should itemize their deductions because it will save them money. H&r block free tax file Others should itemize because they do not qualify for the standard deduction. H&r block free tax file See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. H&r block free tax file You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. H&r block free tax file For more information, see Overall limitation, later. H&r block free tax file Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). H&r block free tax file You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. H&r block free tax file 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. H&r block free tax file See the Schedule A (Form 1040) instructions for more information. H&r block free tax file Overall limitation. H&r block free tax file   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). H&r block free tax file  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. H&r block free tax file Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). H&r block free tax file Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. H&r block free tax file For more information, see the following discussions of selected items, which are presented in alphabetical order. H&r block free tax file A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. H&r block free tax file Table 4-1. H&r block free tax file Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. H&r block free tax file ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. H&r block free tax file ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. H&r block free tax file Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. H&r block free tax file Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. H&r block free tax file 5% of your adjusted gross income if you or your spouse is age 65 or older). H&r block free tax file What to include. H&r block free tax file   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. H&r block free tax file If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. H&r block free tax file If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. H&r block free tax file You can include medical expenses you charge to your credit card in the year the charge is made. H&r block free tax file It does not matter when you actually pay the amount charged. H&r block free tax file Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. H&r block free tax file Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. H&r block free tax file Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. H&r block free tax file Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. H&r block free tax file Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. H&r block free tax file Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. H&r block free tax file This is a personal expense that is not deductible. H&r block free tax file However, you may be able to include certain expenses paid to a person providing nursing-type services. H&r block free tax file For more information, see Nursing Services , later. H&r block free tax file Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. H&r block free tax file For more information, see Qualified long-term care services under Long-Term Care, later. H&r block free tax file Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. H&r block free tax file This includes amounts paid for meals and lodging. H&r block free tax file Also, see Meals and Lodging , later. H&r block free tax file Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. H&r block free tax file Qualified long-term care services. H&r block free tax file   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. H&r block free tax file Chronically ill individual. H&r block free tax file    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. H&r block free tax file He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. H&r block free tax file Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. H&r block free tax file He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. H&r block free tax file Maintenance and personal care services. H&r block free tax file    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). H&r block free tax file Qualified long-term care insurance contracts. H&r block free tax file   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. H&r block free tax file The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. H&r block free tax file   The amount of qualified long-term care premiums you can include is limited. H&r block free tax file You can include the following as medical expenses on Schedule A (Form 1040). H&r block free tax file Qualified long-term care premiums up to the following amounts. H&r block free tax file Age 40 or under – $360. H&r block free tax file Age 41 to 50 – $680. H&r block free tax file Age 51 to 60 – $1,360. H&r block free tax file Age 61 to 70 – $3,640. H&r block free tax file Age 71 or over – $4,550. H&r block free tax file Unreimbursed expenses for qualified long-term care services. H&r block free tax file Note. H&r block free tax file The limit on premiums is for each person. H&r block free tax file Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. H&r block free tax file You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. H&r block free tax file You can include the cost of such lodging while away from home if all of the following requirements are met. H&r block free tax file The lodging is primarily for, and essential to, medical care. H&r block free tax file The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. H&r block free tax file The lodging is not lavish or extravagant under the circumstances. H&r block free tax file There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. H&r block free tax file The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. H&r block free tax file You can include lodging for a person traveling with the person receiving the medical care. H&r block free tax file For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. H&r block free tax file (Meals are not included. H&r block free tax file ) Nursing home. H&r block free tax file   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). H&r block free tax file This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. H&r block free tax file   Do not include the cost of meals and lodging if the reason for being in the home is personal. H&r block free tax file However, you can include in medical expenses the part of the cost that is for medical or nursing care. H&r block free tax file Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. H&r block free tax file Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). H&r block free tax file If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. H&r block free tax file The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. H&r block free tax file Medicare Part A. H&r block free tax file   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. H&r block free tax file The payroll tax paid for Medicare Part A is not a medical expense. H&r block free tax file If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. H&r block free tax file In this situation you can include the premiums you paid for Medicare Part A as a medical expense. H&r block free tax file Medicare Part B. H&r block free tax file   Medicare Part B is a supplemental medical insurance. H&r block free tax file Premiums you pay for Medicare Part B are a medical expense. H&r block free tax file If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. H&r block free tax file If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. H&r block free tax file SSA. H&r block free tax file gov, to find out your premium. H&r block free tax file Medicare Part D. H&r block free tax file   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. H&r block free tax file You can include as a medical expense premiums you pay for Medicare Part D. H&r block free tax file Prepaid insurance premiums. H&r block free tax file   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). H&r block free tax file Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. H&r block free tax file A prescribed drug is one that requires a prescription by a doctor for its use by an individual. H&r block free tax file You can also include amounts you pay for insulin. H&r block free tax file Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. H&r block free tax file Imported medicines and drugs. H&r block free tax file   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. H&r block free tax file Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. H&r block free tax file The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. H&r block free tax file This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. H&r block free tax file These services can be provided in your home or another care facility. H&r block free tax file Generally, only the amount spent for nursing services is a medical expense. H&r block free tax file If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. H&r block free tax file However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. H&r block free tax file See Maintenance and personal care services under Qualified long-term care services, earlier. H&r block free tax file Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. H&r block free tax file See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. H&r block free tax file You can also include in medical expenses part of the amount you pay for that attendant's meals. H&r block free tax file Divide the food expense among the household members to find the cost of the attendant's food. H&r block free tax file Then divide that cost in the same manner as in the preceding paragraph. H&r block free tax file If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. H&r block free tax file This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. H&r block free tax file Employment taxes. H&r block free tax file   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. H&r block free tax file If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. H&r block free tax file For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. H&r block free tax file Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. H&r block free tax file Car expenses. H&r block free tax file    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. H&r block free tax file You cannot include depreciation, insurance, general repair, or maintenance expenses. H&r block free tax file   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. H&r block free tax file   You can also include parking fees and tolls. H&r block free tax file You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. H&r block free tax file You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. H&r block free tax file Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 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Understanding Your CP267B Notice

You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.


What you need to do

  • Call us within 30 days of the notice date between 8:00 a.m. and 4:30 p.m. Eastern Time at the number on your notice.
  • Identify your payment by tax form, fee year, and amount.
  • Tell us if we misapplied any of your payments.
  • Inform us where you want to apply the overpayment.

You may want to

  • Review your Letter 5067-C, Annual Fee on Health Insurance Providers Final Fee.
  • Visit www.irs.gov and search for the key phrase “Insurance Provider Fee”.
  • For tax forms, instructions, and publications, visit Forms & Publications or call 1-800-TAX-FORMS (1-800-829-3676).

Answers to Common Questions

Q. Why am I getting this Notice?

A. We're sending you this notice because our records indicate you overpaid your Insurance Provider Fee. We need you to confirm that your payment was intended for another fee year or inform us where you want to apply the overpayment.

Q. What is an “overpayment” and how is that different from a “refund”?

A. An “overpayment” occurs when you pay more in fees during the year than what you owe. This can either be refunded to you or applied to other taxes.

 

 

Page Last Reviewed or Updated: 14-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
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The H&r Block Free Tax File

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