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Irs Gov Freefile

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Irs gov freefile Other Methods of Depreciation Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: How To Figure the DeductionBasis Useful Life Salvage Value Methods To UseStraight Line Method Declining Balance Method Income Forecast Method How To Change Methods DispositionsSale or exchange. Irs gov freefile Property not disposed of or abandoned. Irs gov freefile Special rule for normal retirements from item accounts. Irs gov freefile Abandoned property. Irs gov freefile Single item accounts. Irs gov freefile Multiple property account. Irs gov freefile Topics - This chapter discusses: How to figure the deduction Methods to use How to change methods Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization Schedule C (Form 1040) Profit or Loss From Business If your property is being depreciated under ACRS, you must continue to use rules for depreciation that applied when you placed the property in service. Irs gov freefile If your property qualified for MACRS, you must depreciate it under MACRS. Irs gov freefile See Publication 946. Irs gov freefile However, you cannot use MACRS for certain property because of special rules that exclude it from MACRS. Irs gov freefile Also, you can elect to exclude certain property from being depreciated under MACRS. Irs gov freefile Property that you cannot depreciate using MACRS includes: Intangible property, Property you can elect to exclude from MACRS that you properly depreciate under a method that is not based on a term of years, Certain public utility property, Any motion picture film or video tape, Any sound recording, and Certain real and personal property placed in service before 1987. Irs gov freefile Intangible property. Irs gov freefile   You cannot depreciate intangible property under ACRS or MACRS. Irs gov freefile You depreciate intangible property using any other reasonable method, usually, the straight line method. Irs gov freefile Note. Irs gov freefile The cost of certain intangible property that you acquire after August 10, 1993, must be amortized over a 15-year period. Irs gov freefile For more information, see chapter 12 of Publication 535. Irs gov freefile Public utility property. Irs gov freefile   The law excludes from MACRS any public utility property for which the taxpayer does not use a normalization method of accounting. Irs gov freefile This type of property is subject to depreciation under a special rule. Irs gov freefile Videocassettes. Irs gov freefile   If you are in the videocassette rental business, you can depreciate those videocassettes purchased for rental. Irs gov freefile You can depreciate the cost less salvage value of those videocassettes that have a useful life over one year using either: The straight line method, or The income forecast method. Irs gov freefile The straight line method, salvage value, and useful life are discussed later under Methods To Use. Irs gov freefile You can deduct in the year of purchase as a business expense the cost of any cassette that has a useful life of one year or less. Irs gov freefile How To Figure the Deduction Two other reasonable methods can be used to figure your deduction for property not covered under ACRS or MACRS. Irs gov freefile These methods are straight line and declining balance. Irs gov freefile To figure depreciation using these methods, you must generally determine three things about the property you intend to depreciate. Irs gov freefile They are: The basis, The useful life, and The estimated salvage value at the end of its useful life. Irs gov freefile The amount of the deduction in any year also depends on which method of depreciation you choose. Irs gov freefile Basis To deduct the proper amount of depreciation each year, first determine your basis in the property you intend to depreciate. Irs gov freefile The basis used for figuring depreciation is the same as the basis that would be used for figuring the gain on a sale. Irs gov freefile Your original basis is usually the purchase price. Irs gov freefile However, if you acquire property in some other way, such as inheriting it, getting it as a gift, or building it yourself, you have to figure your original basis in a different way. Irs gov freefile Adjusted basis. Irs gov freefile   Events will often change the basis of property. Irs gov freefile When this occurs, the changed basis is called the adjusted basis. Irs gov freefile Some events, such as improvements you make, increase basis. Irs gov freefile Events such as deducting casualty losses and depreciation decrease basis. Irs gov freefile If basis is adjusted, the depreciation deduction may also have to be changed, depending on the reason for the adjustment and the method of depreciation you are using. Irs gov freefile   Publication 551 explains how to figure basis for property acquired in different ways. Irs gov freefile It also discusses what items increase and decrease basis, how to figure adjusted basis, and how to allocate cost if you buy several pieces of property at one time. Irs gov freefile Useful Life The useful life of a piece of property is an estimate of how long you can expect to use it in your trade or business, or to produce income. Irs gov freefile It is the length of time over which you will make yearly depreciation deductions of your basis in the property. Irs gov freefile It is how long it will continue to be useful to you, not how long the property will last. Irs gov freefile Many things affect the useful life of property, such as: Frequency of use, Age when acquired, Your repair policy, and Environmental conditions. Irs gov freefile The useful life can also be affected by technological improvements, progress in the arts, reasonably foreseeable economic changes, shifting of business centers, prohibitory laws, and other causes. Irs gov freefile Consider all these factors before you arrive at a useful life for your property. Irs gov freefile The useful life of the same type of property varies from user to user. Irs gov freefile When you determine the useful life of your property, keep in mind your own experience with similar property. Irs gov freefile You can use the general experience of the industry you are in until you are able to determine a useful life of your property from your own experience. Irs gov freefile Change in useful life. Irs gov freefile   You base your estimate of useful life on certain facts. Irs gov freefile If these facts change significantly, you can adjust your estimate of the remaining useful life. Irs gov freefile However, you redetermine the estimated useful life only when the change is substantial and there is a clear reason for making the change. Irs gov freefile Salvage Value It is important for you to accurately determine the correct salvage value of the property you want to depreciate. Irs gov freefile You generally cannot depreciate property below a reasonable salvage value. Irs gov freefile Determining salvage value. Irs gov freefile   Salvage value is the estimated value of property at the end of its useful life. Irs gov freefile It is what you expect to get for the property if you sell it after you can no longer use it productively. Irs gov freefile You must estimate the salvage value of a piece of property when you first acquire it. Irs gov freefile   Salvage value is affected both by how you use the property and how long you use it. Irs gov freefile If it is your policy to dispose of property that is still in good operating condition, the salvage value can be relatively large. Irs gov freefile However, if your policy is to use property until it is no longer usable, its salvage value can be its junk value. Irs gov freefile Changing salvage value. Irs gov freefile   Once you determine the salvage value for property, you should not change it merely because prices have changed. Irs gov freefile However, if you redetermine the useful life of property, as discussed earlier under Change in useful life, you can also redetermine the salvage value. Irs gov freefile When you redetermine the salvage value, take into account the facts that exist at the time. Irs gov freefile Net salvage. Irs gov freefile   Net salvage is the salvage value of property minus what it costs to remove it when you dispose of it. Irs gov freefile You can choose either salvage value or net salvage when you figure depreciation. Irs gov freefile You must consistently use the one you choose and the treatment of the costs of removal must be consistent with the practice adopted. Irs gov freefile However, if the cost to remove the property is more than the estimated salvage value, then net salvage is zero. Irs gov freefile Your salvage value can never be less than zero. Irs gov freefile Ten percent rule. Irs gov freefile   If you acquire personal property that has a useful life of 3 years or more, you can use an amount for salvage value that is less than your actual estimate. Irs gov freefile You can subtract from your estimate of salvage value an amount equal to 10% of your basis in the property. Irs gov freefile If salvage value is less than 10% of basis, you can ignore salvage value when you figure depreciation. Irs gov freefile Methods To Use Two methods of depreciation are the straight line and declining balance methods. Irs gov freefile If ACRS or MACRS does not apply, you can use one of these methods. Irs gov freefile The straight line and declining balance methods discussed in this section are not figured in the same way as straight line or declining balance methods under MACRS. Irs gov freefile Straight Line Method Before 1981, you could use any reasonable method for every kind of depreciable property. Irs gov freefile One of these methods was the straight line method. Irs gov freefile This method was also used for intangible property. Irs gov freefile It lets you deduct the same amount of depreciation each year. Irs gov freefile To figure your deduction, determine the adjusted basis of your property, its salvage value, and its estimated useful life. Irs gov freefile Subtract the salvage value, if any, from the adjusted basis. Irs gov freefile The balance is the total amount of depreciation you can take over the useful life of the property. Irs gov freefile Divide the balance by the number of years remaining in the useful life. Irs gov freefile This gives you the amount of your yearly depreciation deduction. Irs gov freefile Unless there is a big change in adjusted basis, or useful life, this amount will stay the same throughout the time you depreciate the property. Irs gov freefile If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. Irs gov freefile Example. Irs gov freefile In April 1994, Frank bought a franchise for $5,600. Irs gov freefile It expires in 10 years. Irs gov freefile This property is intangible property that cannot be depreciated under MACRS. Irs gov freefile Frank depreciates the franchise under the straight line method, using a 10-year useful life and no salvage value. Irs gov freefile He takes the $5,600 basis and divides that amount by 10 years ($5,600 ÷ 10 = $560, a full year's use). Irs gov freefile He must prorate the $560 for his 9 months of use in 1994. Irs gov freefile This gives him a deduction of $420 ($560 ÷ 9/12). Irs gov freefile In 1995, Frank can deduct $560 for the full year. Irs gov freefile Declining Balance Method The declining balance method allows you to recover a larger amount of the cost of the property in the early years of your use of the property. Irs gov freefile The rate cannot be more than twice the straight line rate. Irs gov freefile Rate of depreciation. Irs gov freefile   Under this method, you must determine your declining balance rate of depreciation. Irs gov freefile The initial step is to: Divide the number 1 by the useful life of your property to get a straight line rate. Irs gov freefile (For example, if property has a useful life of 5 years, its normal straight line rate of depreciation is ⅕, or 20%. Irs gov freefile ) Multiply this straight line rate by a number that is more than 1 but not more than 2 to determine the declining balance rate. Irs gov freefile Unless there is a change in the useful life during the time you depreciate the property, the rate of depreciation generally will not change. Irs gov freefile Depreciation deductions. Irs gov freefile   After you determine the rate of depreciation, multiply the adjusted basis of the property by it. Irs gov freefile This gives you the amount of your deduction. Irs gov freefile For example, if your adjusted basis at the beginning of the first year is $10,000, and your declining balance rate is 20%, your depreciation deduction for the first year is $2,000 ($10,000 ÷ 20%). Irs gov freefile To figure your depreciation deduction in the second year, you must first adjust the basis for the amount of depreciation you deducted in the first year. Irs gov freefile Subtract the previous year's depreciation from your basis ($10,000 - $2,000 = $8,000). Irs gov freefile Multiply this amount by the rate of depreciation ($8,000 ÷ 20% = $1,600). Irs gov freefile Your depreciation deduction for the second year is $1,600. Irs gov freefile   As you can see from this example, your adjusted basis in the property gets smaller each year. Irs gov freefile Also, under this method, deductions are larger in the earlier years and smaller in the later years. Irs gov freefile You can make a change to the straight line method without consent. Irs gov freefile Salvage value. Irs gov freefile   Do not subtract salvage value when you figure your yearly depreciation deductions under the declining balance method. Irs gov freefile However, you cannot depreciate the property below its reasonable salvage value. Irs gov freefile Determine salvage value using the rules discussed earlier, including the special 10% rule. Irs gov freefile Example. Irs gov freefile If your adjusted basis has been decreased to $1,000 and the rate of depreciation is 20%, your depreciation deduction should be $200. Irs gov freefile But if your estimate of salvage value was $900, you can only deduct $100. Irs gov freefile This is because $100 is the amount that would lower your adjusted basis to equal salvage value. Irs gov freefile Income Forecast Method The income forecast method requires income projections for each videocassette or group of videocassettes. Irs gov freefile You can group the videocassettes by title for making this projection. Irs gov freefile You determine the depreciation by applying a fraction to the cost less salvage value of the cassette. Irs gov freefile The numerator is the income from the videocassette for the tax year and the denominator is the total projected income for the cassette. Irs gov freefile For more information on the income forecast method, see Revenue Ruling 60-358 in Cumulative Bulletin 1960, Volume 2, on page 68. Irs gov freefile How To Change Methods In some cases, you may change your method of depreciation for property depreciated under a reasonable method. Irs gov freefile If you change your method of depreciation, it is generally a change in your method of accounting. Irs gov freefile You must get IRS consent before making the change. Irs gov freefile However, you do not need permission for certain changes in your method of depreciation. Irs gov freefile The rules discussed in this section do not apply to property depreciated under ACRS or MACRS. Irs gov freefile For information on ACRS elections,see Revocation of election, in chapter 1 under Alternate ACRS Method. Irs gov freefile Change to the straight line method. Irs gov freefile   You can change from the declining balance method to the straight line method at any time during the useful life of your property without IRS consent. Irs gov freefile However, if you have a written agreement with the IRS that prohibits a change, you must first get IRS permission. Irs gov freefile When the change is made, figure depreciation based on your adjusted basis in the property at that time. Irs gov freefile Your adjusted basis takes into account all previous depreciation deductions. Irs gov freefile Use the estimated remaining useful life of your property at the time of change and its estimated salvage value. Irs gov freefile   You can change from the declining balance method to straight line only on the original tax return for the year you first use the straight line method. Irs gov freefile You cannot make the change on an amended return filed after the due date of the original return (including extensions). Irs gov freefile   When you make the change, attach a statement to your tax return showing: When you acquired the property, Its original cost or other original basis, The total amount claimed for depreciation and other allowances since you acquired it, Its salvage value and remaining useful life, and A description of the property and its use. Irs gov freefile   After you change to straight line, you cannot change back to the declining balance method or to any other method for a period of 10 years without written permission from the IRS. Irs gov freefile Changes that require permission. Irs gov freefile   For most other changes in method of depreciation, you must get permission from the IRS. Irs gov freefile To request a change in method of depreciation, file Form 3115. Irs gov freefile File the application within the first 180 days of the tax year the change is to become effective. Irs gov freefile In most cases, there is a user fee that must accompany Form 3115. Irs gov freefile See the instructions for Form 3115 to determine if a fee is required. Irs gov freefile Changes granted automatically. Irs gov freefile   The IRS automatically approves certain changes of a method of depreciation. Irs gov freefile But, you must file Form 3115 for these automatic changes. Irs gov freefile   However, IRS can deny permission if Form 3115 is not filed on time. Irs gov freefile For more information on automatic changes, see Revenue Procedure 74-11, 1974-1 C. Irs gov freefile B. Irs gov freefile 420. Irs gov freefile Changes for which approval is not automatic. Irs gov freefile   The automatic change procedures do not apply to: Property or an account where you made a change in depreciation within the last 10 tax years (unless the change was made under the Class Life System), Class Life Asset Depreciation Range System, and Public utility property. Irs gov freefile   You must request and receive permission for these changes. Irs gov freefile To make the request, file Form 3115 during the first 180 days of the tax year for which you want the change to be effective. Irs gov freefile Change from an improper method. Irs gov freefile   If the IRS disallows the method you are using, you do not need permission to change to a proper method. Irs gov freefile You can adopt the straight line method, or any other method that would have been permitted if you had used it from the beginning. Irs gov freefile If you file your tax return using an improper method, but later file an amended return, you can use a proper method on the amended return without getting IRS permission. Irs gov freefile However, you must file the amended return before the filing date for the next tax year. Irs gov freefile Dispositions Retirement is the permanent withdrawal of depreciable property from use in your trade or business or for the production of income. Irs gov freefile You can do this by selling, exchanging, or abandoning the item of property. Irs gov freefile You can also withdraw it from use without disposing of it. Irs gov freefile For example, you could place it in a supplies or scrap account. Irs gov freefile Retirements can be either normal or abnormal depending on all facts and circumstances. Irs gov freefile The rules discussed next do not apply to MACRS and ACRS property. Irs gov freefile Normal retirement. Irs gov freefile   A normal retirement is a permanent withdrawal of depreciable property from use if the following apply: The retirement is made within the useful life you estimated originally, and The property has reached a condition at which you customarily retire or would retire similar property from use. Irs gov freefile A retirement is generally considered normal unless you can show that you retired the property because of a reason you did not consider when you originally estimated the useful life of the property. Irs gov freefile Abnormal retirement. Irs gov freefile   A retirement can be abnormal if you withdraw the property early or under other circumstances. Irs gov freefile For example, if the property is damaged by a fire or suddenly becomes obsolete and is now useless. Irs gov freefile Gain or loss on retirement. Irs gov freefile   There are special rules for figuring the gain or loss on retirement of property. Irs gov freefile The gain or loss will depend on several factors. Irs gov freefile These include the type of withdrawal, if the withdrawal was from a single property or multiple property account, and if the retirement was normal or abnormal. Irs gov freefile A single property account contains only one item of property. Irs gov freefile A multiple property account is one in which several items have been combined with a single rate of depreciation assigned to the entire account. Irs gov freefile Sale or exchange. Irs gov freefile   If property is retired by sale or exchange, you figure gain or loss by the usual rules that apply to sales or other dispositions of property. Irs gov freefile See Publication 544. Irs gov freefile Property not disposed of or abandoned. Irs gov freefile   If property is retired permanently, but not disposed of or physically abandoned, you do not recognize gain. Irs gov freefile You are allowed a loss in such a case, but only if the retirement is: An abnormal retirement, A normal retirement from a single property account in which you determined the life of each item of property separately, or A normal retirement from a multiple property account in which the depreciation rate is based on the maximum expected life of the longest lived item of property and the loss occurs before the expiration of the full useful life. Irs gov freefile However, you are not allowed a loss if the depreciation rate is based on the average useful life of the items of property in the account. Irs gov freefile   To figure your loss, subtract the estimated salvage or fair market value of the property at the date of retirement, whichever is more, from its adjusted basis. Irs gov freefile Special rule for normal retirements from item accounts. Irs gov freefile   You can generally deduct losses upon retirement of a few depreciable items of property with similar useful lives, if: You account for each one in a separate account, and You use the average useful life to figure depreciation. Irs gov freefile However, you cannot deduct losses if you use the average useful life to figure depreciation and they have a wide range of useful lives. Irs gov freefile   If you have a large number of depreciable property items and use average useful lives to figure depreciation, you cannot deduct the losses upon normal retirements from these accounts. Irs gov freefile Abandoned property. Irs gov freefile   If you physically abandon property, you can deduct as a loss the adjusted basis of the property at the time of its abandonment. Irs gov freefile However, your intent must be to discard the property so that you will not use it again or retrieve it for sale, exchange, or other disposition. Irs gov freefile Basis of property retired. Irs gov freefile   The basis for figuring gain or loss on the retirement of property is its adjusted basis at the time of retirement, as determined in the following discussions. Irs gov freefile Single item accounts. Irs gov freefile   If an item of property is accounted for in a single item account, the adjusted basis is the basis you would use to figure gain or loss for a sale or exchange of the property. Irs gov freefile This is generally the cost or other basis of the item of property less depreciation. Irs gov freefile See Publication 551. Irs gov freefile Multiple property account. Irs gov freefile   For a normal retirement from a multiple property account, if you figured depreciation using the average expected useful life, the adjusted basis is the salvage value estimated for the item of property when it was originally acquired. Irs gov freefile If you figured depreciation using the maximum expected useful life of the longest lived item of property in the account, you must use the depreciation method used for the multiple property account and a rate based on the maximum expected useful life of the item of property retired. Irs gov freefile   You make the adjustment for depreciation for an abnormal retirement from a multiple property account at the rate that would be proper if the item of property was depreciated in a single property account. Irs gov freefile The method of depreciation used for the multiple property account is used. Irs gov freefile You base the rate on either the average expected useful life or the maximum expected useful life of the retired item of property, depending on the method used to determine the depreciation rate for the multiple property account. Irs gov freefile Prev  Up  Next   Home   More Online Publications
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Irs gov freefile Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Irs gov freefile It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Irs gov freefile The maximum amount you can claim for the credit is $1,000 for each qualifying child. Irs gov freefile Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Irs gov freefile S. Irs gov freefile citizen, a U. Irs gov freefile S. Irs gov freefile national, or a U. Irs gov freefile S. Irs gov freefile resident alien. Irs gov freefile For more information, see Publication 519, U. Irs gov freefile S. Irs gov freefile Tax Guide for Aliens. Irs gov freefile If the child was adopted, see Adopted child , later. Irs gov freefile For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Irs gov freefile Example. Irs gov freefile Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Irs gov freefile Because he is not a U. Irs gov freefile S. Irs gov freefile citizen, U. Irs gov freefile S. Irs gov freefile national, or U. Irs gov freefile S. Irs gov freefile resident alien, he is not a qualifying child for the child tax credit. Irs gov freefile Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Irs gov freefile   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Irs gov freefile   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Irs gov freefile To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Irs gov freefile For more information about the substantial presence test, see Publication 519, U. Irs gov freefile S. Irs gov freefile Tax Guide for Aliens. Irs gov freefile Adopted child. Irs gov freefile   An adopted child is always treated as your own child. Irs gov freefile An adopted child includes a child lawfully placed with you for legal adoption. Irs gov freefile   If you are a U. Irs gov freefile S. Irs gov freefile citizen or U. Irs gov freefile S. Irs gov freefile national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Irs gov freefile Exceptions to time lived with you. Irs gov freefile    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Irs gov freefile Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Irs gov freefile   There are also exceptions for kidnapped children and children of divorced or separated parents. Irs gov freefile For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Irs gov freefile Qualifying child of more than one person. Irs gov freefile   A special rule applies if your qualifying child is the qualifying child of more than one person. Irs gov freefile For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Irs gov freefile Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Irs gov freefile The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Irs gov freefile If this amount is zero, you cannot take this credit because there is no tax to reduce. Irs gov freefile But you may be able to take the additional child tax credit. Irs gov freefile See Additional Child Tax Credit, later. Irs gov freefile Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Irs gov freefile Married filing jointly – $110,000. Irs gov freefile Single, head of household, or qualifying widow(er) – $75,000. Irs gov freefile Married filing separately – $55,000. Irs gov freefile Modified AGI. Irs gov freefile   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Irs gov freefile Any amount excluded from income because of the exclusion of income from Puerto Rico. Irs gov freefile On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Irs gov freefile ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Irs gov freefile Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Irs gov freefile Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Irs gov freefile Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Irs gov freefile   If you do not have any of the above, your modified AGI is the same as your AGI. Irs gov freefile AGI. Irs gov freefile   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Irs gov freefile Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Irs gov freefile You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Irs gov freefile You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Irs gov freefile Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Irs gov freefile Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Irs gov freefile Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Irs gov freefile For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Irs gov freefile Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Irs gov freefile The additional child tax credit may give you a refund even if you do not owe any tax. Irs gov freefile How to claim the additional child tax credit. Irs gov freefile   To claim the additional child tax credit, follow the steps below. Irs gov freefile Make sure you figured the amount, if any, of your child tax credit. Irs gov freefile If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Irs gov freefile If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Irs gov freefile Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Irs gov freefile Please click the link to view the image. Irs gov freefile Child tax worksheet - page 1. Irs gov freefile Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Irs gov freefile Please click the link to view the image. Irs gov freefile Child tax worksheet - page 2. Irs gov freefile Line 11 Worksheet This image is too large to be displayed in the current screen. Irs gov freefile Please click the link to view the image. Irs gov freefile Line 11 worksheet - page 1. Irs gov freefile Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Irs gov freefile Please click the link to view the image. Irs gov freefile Line 11 worksheet - page 2. Irs gov freefile 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Irs gov freefile  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Irs gov freefile  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Irs gov freefile     1. Irs gov freefile a. Irs gov freefile Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Irs gov freefile     b. Irs gov freefile Enter the amount of any nontaxable combat pay received. Irs gov freefile Also enter this amount on Schedule 8812, line 4b. Irs gov freefile This amount should be shown in Form(s) W-2, box 12, with code Q. Irs gov freefile 1b. Irs gov freefile       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Irs gov freefile Otherwise, skip lines 2a through 2e and go to line 3. Irs gov freefile     2. Irs gov freefile a. Irs gov freefile Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Irs gov freefile     b. Irs gov freefile Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Irs gov freefile * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Irs gov freefile Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Irs gov freefile Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Irs gov freefile     c. Irs gov freefile Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Irs gov freefile * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Irs gov freefile Do not include on this line any amounts exempt from self-employment tax 2c. Irs gov freefile         d. Irs gov freefile If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Irs gov freefile Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Irs gov freefile         e. Irs gov freefile If line 2c is a profit, enter the smaller of line 2c or line 2d. Irs gov freefile If line 2c is a (loss), enter the (loss) from line 2c. Irs gov freefile 2e. Irs gov freefile   3. Irs gov freefile Combine lines 1a, 1b, 2a, 2b, and 2e. Irs gov freefile If zero or less, stop. Irs gov freefile Do not complete the rest of this worksheet. Irs gov freefile Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Irs gov freefile   4. Irs gov freefile Enter any amount included on line 1a that is:               a. Irs gov freefile A scholarship or fellowship grant not reported on Form W-2 4a. Irs gov freefile         b. Irs gov freefile For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Irs gov freefile         c. Irs gov freefile A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Irs gov freefile This amount may be shown in box 11 of your Form W-2. Irs gov freefile If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Irs gov freefile 4c. Irs gov freefile       5. Irs gov freefile a. Irs gov freefile Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Irs gov freefile Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Irs gov freefile             b. Irs gov freefile Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Irs gov freefile 5b. Irs gov freefile             c. Irs gov freefile Subtract line 5b from line 5a 5c. Irs gov freefile       6. Irs gov freefile Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Irs gov freefile       7. Irs gov freefile Add lines 4a through 4c, 5c, and 6 7. Irs gov freefile   8. Irs gov freefile Subtract line 7 from line 3 8. Irs gov freefile       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Irs gov freefile If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Irs gov freefile     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Irs gov freefile Put your name and social security number on Schedule SE and attach it to your return. Irs gov freefile                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Irs gov freefile  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Irs gov freefile               1. Irs gov freefile a. Irs gov freefile Enter the amount from Form 1040A, line 7 1a. Irs gov freefile         b. Irs gov freefile Enter the amount of any nontaxable combat pay received. Irs gov freefile Also enter this amount on Schedule 8812, line 4b. Irs gov freefile This amount should be shown in Form(s) W-2, box 12, with code Q. Irs gov freefile 1b. Irs gov freefile         c. Irs gov freefile Add lines 1a and 1b. Irs gov freefile     1c. Irs gov freefile   2. Irs gov freefile Enter any amount included on line 1a that is:           a. Irs gov freefile A scholarship or fellowship grant not reported on Form W-2 2a. Irs gov freefile         b. Irs gov freefile For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Irs gov freefile         c. Irs gov freefile A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Irs gov freefile This amount may be shown in box 11 of your Form W-2. Irs gov freefile If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Irs gov freefile       3. Irs gov freefile Add lines 2a through 2c 3. Irs gov freefile   4. Irs gov freefile Subtract line 3 from line 1c. Irs gov freefile Enter the result here and on line 2 of the Line 11 Worksheet 4. Irs gov freefile                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Irs gov freefile Social security tax, Medicare tax, and Additional Medicare Tax on wages. Irs gov freefile 1. Irs gov freefile Enter the social security tax withheld (Form(s) W-2, box 4) 1. Irs gov freefile   2. Irs gov freefile Enter the Medicare tax withheld (Form(s) W-2, box 6). Irs gov freefile Box 6 includes any Additional Medicare Tax 2. Irs gov freefile   3. Irs gov freefile Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Irs gov freefile   4. Irs gov freefile Add lines 1, 2, and 3 4. Irs gov freefile   5. Irs gov freefile Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Irs gov freefile   6. Irs gov freefile Subtract line 5 from line 4 6. Irs gov freefile   Additional Medicare Tax on Self-Employment Income. Irs gov freefile 7. Irs gov freefile Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Irs gov freefile   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Irs gov freefile Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Irs gov freefile Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Irs gov freefile 8. Irs gov freefile Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Irs gov freefile   9. Irs gov freefile Enter the Medicare tax (Form(s) W-2, box 14) 9. Irs gov freefile   10. Irs gov freefile Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Irs gov freefile Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Irs gov freefile   11. Irs gov freefile Add lines 8, 9, and 10 11. Irs gov freefile   12. Irs gov freefile Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Irs gov freefile   13. Irs gov freefile Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Irs gov freefile   14. Irs gov freefile Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Irs gov freefile Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Irs gov freefile   15. Irs gov freefile Add lines 12, 13, and 14 15. Irs gov freefile   Line 6 amount 16. Irs gov freefile Add lines 6, 7, 11, and 15. Irs gov freefile Enter here and on line 6 of the Line 11 Worksheet. Irs gov freefile 16. Irs gov freefile   Paperwork Reduction Act Notice. Irs gov freefile   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Irs gov freefile You are required to give us the information if requested. Irs gov freefile We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Irs gov freefile   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Irs gov freefile Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Irs gov freefile Generally, tax returns and return information are confidential, as required by section 6103. Irs gov freefile   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Irs gov freefile For the estimated averages, see the instructions for your income tax return. Irs gov freefile   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Irs gov freefile See Comments and suggestions , earlier. Irs gov freefile How To Get Tax Help 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. Irs gov freefile Free help with your tax return. Irs gov freefile   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs gov freefile The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs gov freefile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs gov freefile 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 gov freefile In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs gov freefile To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs gov freefile gov, download the IRS2Go app, or call 1-800-906-9887. Irs gov freefile   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs gov freefile To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs gov freefile aarp. Irs gov freefile org/money/taxaide or call 1-888-227-7669. Irs gov freefile For more information on these programs, go to IRS. Irs gov freefile gov and enter “VITA” in the search box. Irs gov freefile Internet. Irs gov freefile    IRS. Irs gov freefile gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs gov freefile Download the free IRS2Go app from the iTunes app store or from Google Play. Irs gov freefile 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. Irs gov freefile Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs gov freefile gov or download the IRS2Go app and select the Refund Status option. Irs gov freefile The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs gov freefile 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. Irs gov freefile You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gov freefile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs gov freefile Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs gov freefile No need to wait on the phone or stand in line. Irs gov freefile 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. Irs gov freefile When you reach the response screen, you can print the entire interview and the final response for your records. Irs gov freefile New subject areas are added on a regular basis. Irs gov freefile  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs gov freefile gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs gov freefile You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs gov freefile The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs gov freefile 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. Irs gov freefile 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. Irs gov freefile You can also ask the IRS to mail a return or an account transcript to you. Irs gov freefile Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs gov freefile gov or by calling 1-800-908-9946. Irs gov freefile Tax return and tax account transcripts are generally available for the current year and the past three years. Irs gov freefile Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs gov freefile Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs gov freefile 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. Irs gov freefile Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs gov freefile gov and enter Where's My Amended Return? in the search box. Irs gov freefile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs gov freefile It can take up to 3 weeks from the date you mailed it to show up in our system. Irs gov freefile Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs gov freefile gov. Irs gov freefile Select the Payment tab on the front page of IRS. Irs gov freefile gov for more information. Irs gov freefile Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs gov freefile Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs gov freefile gov. Irs gov freefile 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 gov freefile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs gov freefile gov. Irs gov freefile Request an Electronic Filing PIN by going to IRS. Irs gov freefile gov and entering Electronic Filing PIN in the search box. Irs gov freefile Download forms, instructions and publications, including accessible versions for people with disabilities. Irs gov freefile Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs gov freefile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs gov freefile An employee can answer questions about your tax account or help you set up a payment plan. Irs gov freefile Before you visit, check the Office Locator on IRS. Irs gov freefile gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs gov freefile If you have a special need, such as a disability, you can request an appointment. Irs gov freefile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs gov freefile Apply for an Employer Identification Number (EIN). Irs gov freefile Go to IRS. Irs gov freefile gov and enter Apply for an EIN in the search box. Irs gov freefile Read the Internal Revenue Code, regulations, or other official guidance. Irs gov freefile Read Internal Revenue Bulletins. Irs gov freefile Sign up to receive local and national tax news and more by email. Irs gov freefile Just click on “subscriptions” above the search box on IRS. Irs gov freefile gov and choose from a variety of options. Irs gov freefile    Phone. Irs gov freefile You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs gov freefile Download the free IRS2Go app from the iTunes app store or from Google Play. Irs gov freefile Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs gov freefile gov, or download the IRS2Go app. Irs gov freefile 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. Irs gov freefile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs gov freefile Most VITA and TCE sites offer free electronic filing. Irs gov freefile Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs gov freefile Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs gov freefile 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. Irs gov freefile 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. Irs gov freefile The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs gov freefile Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gov freefile 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. Irs gov freefile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs gov freefile Note, the above information is for our automated hotline. Irs gov freefile 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. Irs gov freefile Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs gov freefile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs gov freefile It can take up to 3 weeks from the date you mailed it to show up in our system. Irs gov freefile 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). Irs gov freefile You should receive your order within 10 business days. Irs gov freefile Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs gov freefile 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. Irs gov freefile Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs gov freefile The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs gov freefile These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs gov freefile    Walk-in. Irs gov freefile You can find a selection of forms, publications and services — in-person. Irs gov freefile Products. Irs gov freefile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs gov freefile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs gov freefile Services. Irs gov freefile You can walk in to your local TAC for face-to-face tax help. Irs gov freefile An employee can answer questions about your tax account or help you set up a payment plan. Irs gov freefile Before visiting, use the Office Locator tool on IRS. Irs gov freefile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs gov freefile    Mail. Irs gov freefile You can send your order for forms, instructions, and publications to the address below. Irs gov freefile You should receive a response within 10 business days after your request is received. Irs gov freefile Internal Revenue Service 1201 N. Irs gov freefile Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs gov freefile The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs gov freefile Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs gov freefile   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs gov freefile 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 gov freefile You face (or your business is facing) an immediate threat of adverse action. Irs gov freefile You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs gov freefile   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 gov freefile Here's why we can help: TAS is an independent organization within the IRS. Irs gov freefile Our advocates know how to work with the IRS. Irs gov freefile Our services are free and tailored to meet your needs. Irs gov freefile We have offices in every state, the District of Columbia, and Puerto Rico. Irs gov freefile   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. Irs gov freefile   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs gov freefile If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs gov freefile 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. Irs gov freefile Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs gov freefile Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs gov freefile Prev  Up  Next   Home   More Online Publications