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Irs efile Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Irs efile The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Irs efile Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Irs efile Exclusion or deduction. Irs efile If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Irs efile Your employer can tell you whether your benefit plan qualifies. Irs efile To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Irs efile You cannot use Form 1040EZ. Irs efile If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Irs efile Therefore, you would not get an exclusion from wages. Irs efile Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Irs efile To claim the deduction, you must use Form 2441. Irs efile The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Irs efile Statement for employee. Irs efile Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Irs efile Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Irs efile Qualifying person(s). Irs efile A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Irs efile If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Irs efile Your disabled spouse who is not physically or mentally able to care for himself or herself. Irs efile Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Irs efile Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Irs efile For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Irs efile Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Irs efile Are any of your benefits taxable? If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Irs efile If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Irs efile For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Irs efile Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Irs efile Supplemental security income (SSI) payments. Irs efile Social security benefits do not include SSI payments, which are not taxable. Irs efile Do not include these payments in your income. Irs efile Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Irs efile You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Irs efile Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Irs efile You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Irs efile For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Irs efile Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Irs efile Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Irs efile For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Irs efile Retirement and profit-sharing plans. Irs efile If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Irs efile The payments must be reported as a pension or annuity. Irs efile Accrued leave payment. Irs efile If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Irs efile The payment is not a disability payment. Irs efile Include it in your income in the tax year you receive it. Irs efile See Publication 525, Taxable and Nontaxable Income, for more information. Irs efile Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Irs efile For information about military and government disability pensions, see Publication 525. Irs efile VA disability benefits. Irs efile Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Irs efile If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Irs efile Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Irs efile These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Irs efile Other Payments You may receive other payments that are related to your disability. Irs efile The following payments are not taxable. Irs efile Benefit payments from a public welfare fund, such as payments due to blindness. Irs efile Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Irs efile Compensatory (but not punitive) damages for physical injury or physical sickness. Irs efile Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Irs efile Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Irs efile Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Irs efile Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Irs efile More detailed information can be found in Publication 525. Irs efile Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Irs efile Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Irs efile These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Irs efile This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Irs efile For more information, see Publication 525. Irs efile Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Irs efile You must use Schedule A (Form 1040) to itemize your deductions. Irs efile See your form instructions for information on the standard deduction and the deductions you can itemize. Irs efile The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Irs efile Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Irs efile Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Irs efile They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Irs efile You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Irs efile 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Irs efile The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Irs efile For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Irs efile Artificial limbs, contact lenses, eyeglasses, and hearing aids. Irs efile The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Irs efile Cost and repair of special telephone equipment for hearing-impaired persons. Irs efile Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Irs efile ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Irs efile Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Irs efile This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Irs efile Premiums for qualified long-term care insurance, up to certain amounts. Irs efile Improvements to a home that do not increase its value if the main purpose is medical care. Irs efile An example is constructing entrance or exit ramps. Irs efile Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Irs efile See Publication 502 for more information. Irs efile Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Irs efile If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Irs efile 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Irs efile You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Irs efile Impairment-related expenses defined. Irs efile Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Irs efile Publication 502 contains more detailed information. Irs efile Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Irs efile Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Irs efile To qualify, you must pay these expenses so you can work or look for work. Irs efile The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Irs efile You can claim the credit on Form 1040 or 1040A. Irs efile You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Irs efile You figure the credit on Form 2441. Irs efile For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Irs efile Publication 503, Child and Dependent Care Expenses, contains more detailed information. Irs efile Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Irs efile S. Irs efile citizen or a resident alien and either of the following apply. Irs efile You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Irs efile You can claim the credit on Form 1040 or 1040A. Irs efile You figure the credit on Schedule R. Irs efile For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Irs efile Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Irs efile Earned Income Credit This credit is based on the amount of your earned income. Irs efile You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Irs efile To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Irs efile If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Irs efile You cannot use Form 1040EZ if you have a qualifying child. Irs efile Qualifying child. Irs efile To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Irs efile Earned income. Irs efile If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Irs efile However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Irs efile More information. Irs efile For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Irs efile Publication 596, Earned Income Credit (EIC), contains more detailed information. Irs efile Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Irs efile A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Irs efile This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Irs efile In this case you do not have to pay employment taxes on the amount you pay. Irs efile But if you control what work is done and how it is done, the worker is your employee. Irs efile If you possess the right to discharge a worker, that worker is generally considered to be your employee. Irs efile If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Irs efile To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Irs efile Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Irs efile Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Irs efile For more information, see chapter 7 of Publication 535, Business Expenses. Irs efile Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Irs efile The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Irs efile See Form 8826, Disabled Access Credit, for more information. Irs efile Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Irs efile One targeted group consists of vocational rehabilitation referrals. Irs efile These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Irs efile See Form 5884, Work Opportunity Credit. Irs efile How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Irs efile Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Irs efile Free help with your tax return. Irs efile Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs efile The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Irs efile The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs efile 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. Irs efile Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irs efile To find the nearest VITA or TCE site, visit IRS. Irs efile gov or call 1-800-906-9887. Irs efile As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs efile To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs efile aarp. Irs efile org/money/taxaide or call 1-888-227-7669. Irs efile For more information on these programs, go to IRS. Irs efile gov and enter “VITA” in the search box. Irs efile Internet. Irs efile IRS. Irs efile gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Irs efile Apply for an Employer Identification Number (EIN). Irs efile Go to IRS. Irs efile gov and enter Apply for an EIN in the search box. Irs efile Request an Electronic Filing PIN by going to IRS. Irs efile gov and entering Electronic Filing PIN in the search box. Irs efile Check the status of your 2013 refund with Where's My Refund? Go to IRS. Irs efile gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs efile If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs efile Check the status of your amended return. Irs efile Go to IRS. Irs efile gov and enter Where's My Amended Return in the search box. Irs efile Download forms, instructions, and publications, including some accessible versions. Irs efile Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Irs efile gov or IRS2Go. Irs efile Tax return and tax account transcripts are generally available for the current year and past three years. Irs efile Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs efile gov. Irs efile 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. Irs efile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs efile gov. Irs efile Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Irs efile gov or IRS2Go. Irs efile Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Irs efile An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Irs efile Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Irs efile If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Irs efile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs efile Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Irs efile gov. Irs efile Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs efile The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs efile Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Irs efile AARP offers the Tax-Aide counseling program as part of the TCE program. Irs efile Visit AARP's website to find the nearest Tax-Aide location. Irs efile Research your tax questions. Irs efile Search publications and instructions by topic or keyword. Irs efile Read the Internal Revenue Code, regulations, or other official guidance. Irs efile Read Internal Revenue Bulletins. Irs efile Sign up to receive local and national tax news by email. Irs efile Phone. Irs efile You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs efile Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Irs efile Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Irs efile Call to locate the nearest volunteer help site, 1-800-906-9887. Irs efile Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs efile The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs efile Most VITA and TCE sites offer free electronic filing. Irs efile Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs efile Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs efile Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Irs efile The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Irs efile If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs efile Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs efile Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs efile Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irs efile Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs efile Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Irs efile You should receive your order within 10 business days. Irs efile Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Irs efile Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Irs efile Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Irs efile Call to ask tax questions, 1-800-829-1040. Irs efile Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs efile The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs efile These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Irs efile gsa. Irs efile gov/fedrelay. Irs efile Walk-in. Irs efile You can find a selection of forms, publications and services — in-person, face-to-face. Irs efile Products. Irs efile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs efile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs efile Services. Irs efile You can walk in to your local TAC most business days for personal, face-to-face tax help. Irs efile An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs efile If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Irs efile No appointment is necessary—just walk in. Irs efile Before visiting, check www. Irs efile irs. Irs efile gov/localcontacts for hours of operation and services provided. Irs efile Mail. Irs efile You can send your order for forms, instructions, and publications to the address below. Irs efile You should receive a response within 10 business days after your request is received. Irs efile Internal Revenue Service 1201 N. Irs efile Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Irs efile The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs efile Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs efile What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs efile 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. Irs efile You face (or your business is facing) an immediate threat of adverse action. Irs efile You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs efile 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. Irs efile Here's why we can help: TAS is an independent organization within the IRS. Irs efile Our advocates know how to work with the IRS. Irs efile Our services are free and tailored to meet your needs. Irs efile We have offices in every state, the District of Columbia, and Puerto Rico. Irs efile 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 www. Irs efile irs. Irs efile gov/advocate, or call us toll-free at 1-877-777-4778. Irs efile How else does TAS help taxpayers? TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs efile If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs efile irs. Irs efile gov/sams. Irs efile Low Income Taxpayer Clinics. Irs efile 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. Irs efile Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs efile Visit www. Irs efile TaxpayerAdvocate. Irs efile irs. Irs efile gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs efile Prev Up Next Home More Online Publications
Large Business and International Tax Center
The Large Business and International (LB&I) Division serves corporations, subchapter S corporations, and partnerships with assets greater than $10 million.
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Abusive Tax Shelters and Transactions
The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions.
Coordinated Issue Papers - LB&I
Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated. See 1/21/14 Directive from LB&I Commissioner Maloy for details.
e-file for Large and Mid-Size Corporations
For tax years ending on or after December 31, 2006, corporations that have assets of $10 Million or more are required to electronically file their 1120/1102S income tax returns. For tax years ending on or after December 31, 2007, foreign corporations with assets of $10 Million or more are required to electronically file their 1120-F income tax returns.
Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.
LB&I Industry Director Guidance
LB&I Directives provide industry-related and administrative guidance to LB&I examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance.
Pre-Filing Agreement Program
The Pre-Filing Agreement Program is expected to reduce taxpayer burden and make more effective use of IRS resources by resolving or eliminating tax controversy earlier in the examination process.
Schedule M-3 for Reconciling Book to Tax Income
The Treasury Department and IRS are implementing Schedule M-3, “Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More”.
Page Last Reviewed or Updated: 18-Mar-2014
The Irs Efile
Irs efile Index A Asistencia, Cómo Obtener Ayuda con los Impuestos Ayuda, Cómo Obtener Ayuda con los Impuestos Ayuda tributaria, Cómo Obtener Ayuda con los Impuestos B Base ajustada Hoja de Trabajo 1 para calcular, Instrucciones para la Hoja de Trabajo A. Irs efile H Hojas de Trabajo Base ajustada (Hoja de Trabajo 1), Instrucciones para la Hoja de Trabajo A. Irs efile I Información de usuarios de equipo TTY/TDD, Cómo Obtener Ayuda con los Impuestos M Más información, Cómo Obtener Ayuda con los Impuestos P Publicaciones, Cómo Obtener Ayuda con los Impuestos S Servicios Tributario Gratuito, Cómo Obtener Ayuda con los Impuestos V Vea la ayuda tributaria, Cómo Obtener Ayuda con los Impuestos Prev Up Home More Online Publications