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Tax Preparation Forms

Tax preparation forms Internal Revenue Bulletin:  2011-12  March 21, 2011  Rev. Tax preparation forms Proc. Tax preparation forms 2011-21 Table of Contents SECTION 1. Tax preparation forms PURPOSE SECTION 2. Tax preparation forms BACKGROUND SECTION 3. Tax preparation forms SCOPE SECTION 4. Tax preparation forms APPLICATION SECTION 5. Tax preparation forms EFFECTIVE DATE SECTION 6. Tax preparation forms EFFECT ON OTHER DOCUMENTS SECTION 7. Tax preparation forms DRAFTING INFORMATION SECTION 1. Tax preparation forms PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2011, including separate tables of limitations on depreciation deductions for trucks and vans; (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2011, including a separate table of inclusion amounts for lessees of trucks and vans; and (3) revised tables of depreciation limitations and lessee inclusion amounts for passenger automobiles that were first placed in service or first leased by the taxpayer, respectively, during 2010 and to which the 50 percent additional first year depreciation deduction under § 168(k)(1)(A) of the Internal Revenue Code or the 100 percent additional first year depreciation deduction under § 168(k)(5) applies. Tax preparation forms The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7). Tax preparation forms SECTION 2. Tax preparation forms BACKGROUND . Tax preparation forms 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Tax preparation forms For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Tax preparation forms The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Tax preparation forms This change reflects the higher rate of price inflation for trucks and vans since 1988. Tax preparation forms . Tax preparation forms 02 Section 2022(a) of the Small Business Jobs Act of 2010, Pub. Tax preparation forms L. Tax preparation forms No. Tax preparation forms 111-240, 124 Stat. Tax preparation forms 2504 (September 27, 2010), extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property (as defined in § 168(k)(2)) acquired by the taxpayer after December 31, 2007, and before January 1, 2011, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2011. Tax preparation forms Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. Tax preparation forms L. Tax preparation forms No. Tax preparation forms 111-312, 124 Stat. Tax preparation forms 3296 (Dec. Tax preparation forms 17, 2010) (the “Act”) further extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. Tax preparation forms Section 401(b) of the Act further amended § 168(k) by adding § 168(k)(5). Tax preparation forms It allows a 100 percent additional first year depreciation deduction for qualified property acquired by a taxpayer after September 8, 2010, and before January 1, 2012, if the taxpayer places the property in service generally before January 1, 2012. Tax preparation forms Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Tax preparation forms . Tax preparation forms 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Tax preparation forms Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Tax preparation forms Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv). Tax preparation forms Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Tax preparation forms This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2011 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Tax preparation forms . Tax preparation forms 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Tax preparation forms The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Tax preparation forms Under § 1. Tax preparation forms 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Tax preparation forms One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Tax preparation forms Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Tax preparation forms SECTION 3. Tax preparation forms SCOPE . Tax preparation forms 01 The limitations on depreciation deductions in section 4. Tax preparation forms 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2011, and continue to apply for each taxable year that the passenger automobile remains in service. Tax preparation forms . Tax preparation forms 02 The tables in section 4. Tax preparation forms 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2011. Tax preparation forms Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Tax preparation forms See Rev. Tax preparation forms Proc. Tax preparation forms 2006-18, 2006-1 C. Tax preparation forms B. Tax preparation forms 645, for passenger automobiles first leased during calendar year 2006; Rev. Tax preparation forms Proc. Tax preparation forms 2007-30, 2007-1 C. Tax preparation forms B. Tax preparation forms 1104, for passenger automobiles first leased during calendar year 2007; Rev. Tax preparation forms Proc. Tax preparation forms 2008-22, 2008-1 C. Tax preparation forms B. Tax preparation forms 658, for passenger automobiles first leased during calendar year 2008; Rev. Tax preparation forms Proc. Tax preparation forms 2009-24, 2009-1 C. Tax preparation forms B. Tax preparation forms 885, for passenger automobiles first leased during calendar year 2009; and Rev. Tax preparation forms Proc. Tax preparation forms 2010-18, 2010-1 C. Tax preparation forms B. Tax preparation forms 427, as amplified and modified by section 4. Tax preparation forms 03 of this revenue procedure, for passenger automobiles first leased during calendar year 2010. Tax preparation forms SECTION 4. Tax preparation forms APPLICATION . Tax preparation forms 01 Limitations on Depreciation Deductions for Certain Automobiles. Tax preparation forms (1) Amount of the inflation adjustment. Tax preparation forms (a) Passenger automobiles (other than trucks or vans). Tax preparation forms Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Tax preparation forms Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Tax preparation forms The new car component of the CPI was 115. Tax preparation forms 2 for October 1987 and 137. Tax preparation forms 880 for October 2010. Tax preparation forms The October 2010 index exceeded the October 1987 index by 22. Tax preparation forms 680. Tax preparation forms Therefore, the automobile price inflation adjustment for 2011 for passenger automobiles (other than trucks and vans) is 19. Tax preparation forms 69 percent (22. Tax preparation forms 680/115. Tax preparation forms 2 x 100%). Tax preparation forms The dollar limitations in § 280F(a) are multiplied by a factor of 0. Tax preparation forms 1969, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2011. Tax preparation forms This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2011. Tax preparation forms (b) Trucks and vans. Tax preparation forms To determine the dollar limitations for trucks and vans first placed in service during calendar year 2011, the Service uses the new truck component of the CPI instead of the new car component. Tax preparation forms The new truck component of the CPI was 112. Tax preparation forms 4 for October 1987 and 142. Tax preparation forms 556 for October 2010. Tax preparation forms The October 2010 index exceeded the October 1987 index by 30. Tax preparation forms 156. Tax preparation forms Therefore, the automobile price inflation adjustment for 2011 for trucks and vans is 26. Tax preparation forms 83 percent (30. Tax preparation forms 156/112. Tax preparation forms 4 x 100%). Tax preparation forms The dollar limitations in § 280F(a) are multiplied by a factor of 0. Tax preparation forms 2683, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Tax preparation forms This adjustment applies to all trucks and vans that are first placed in service in calendar year 2011. Tax preparation forms (2) Amount of the limitation. Tax preparation forms Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2011. Tax preparation forms Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction applies. Tax preparation forms Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction does not apply. Tax preparation forms The Service intends to issue additional guidance addressing the interaction between the 100 percent additional first year depreciation deduction and § 280F(a) for the taxable years subsequent to the first taxable year. Tax preparation forms REV. Tax preparation forms PROC. Tax preparation forms 2011-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Tax preparation forms PROC. Tax preparation forms 2011-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. Tax preparation forms PROC. Tax preparation forms 2011-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Tax preparation forms PROC. Tax preparation forms 2011-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 . Tax preparation forms 02 Inclusions in Income of Lessees of Passenger Automobiles. Tax preparation forms A taxpayer must follow the procedures in § 1. Tax preparation forms 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2011. Tax preparation forms In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Tax preparation forms REV. Tax preparation forms PROC. Tax preparation forms 2011-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $18,500 $19,000 3 8 11 13 16 19,000 19,500 4 9 13 15 18 19,500 20,000 4 10 15 17 20 20,000 20,500 5 11 16 19 23 20,500 21,000 5 12 18 21 25 21,000 21,500 6 13 19 24 26 21,500 22,000 6 14 21 26 29 22,000 23,000 7 16 23 29 32 23,000 24,000 8 18 27 32 37 24,000 25,000 9 20 30 36 42 25,000 26,000 10 23 33 40 46 26,000 27,000 11 25 36 44 51 27,000 28,000 12 27 40 48 55 28,000 29,000 13 29 43 52 60 29,000 30,000 14 31 47 55 65 30,000 31,000 15 34 49 60 69 31,000 32,000 16 36 53 63 73 32,000 33,000 17 38 56 68 77 33,000 34,000 18 40 60 71 82 34,000 35,000 19 42 63 75 87 35,000 36,000 20 45 66 79 91 36,000 37,000 21 47 69 83 96 37,000 38,000 22 49 73 87 100 38,000 39,000 23 51 76 91 105 39,000 40,000 24 53 80 94 110 40,000 41,000 25 56 82 99 114 41,000 42,000 26 58 86 102 119 42,000 43,000 27 60 89 107 123 43,000 44,000 28 62 93 110 128 44,000 45,000 29 64 96 114 133 45,000 46,000 30 67 98 119 137 46,000 47,000 31 69 102 122 141 47,000 48,000 32 71 105 127 145 48,000 49,000 33 73 109 130 150 49,000 50,000 34 76 111 134 155 50,000 51,000 35 78 115 138 159 51,000 52,000 36 80 118 142 164 52,000 53,000 37 82 122 146 168 53,000 54,000 38 84 125 150 173 54,000 55,000 39 87 128 153 178 55,000 56,000 40 89 131 158 182 56,000 57,000 41 91 135 161 187 57,000 58,000 42 93 138 166 191 58,000 59,000 43 95 142 169 196 59,000 60,000 44 98 144 174 200 60,000 62,000 46 101 149 179 207 62,000 64,000 48 105 156 187 216 64,000 66,000 50 109 163 195 225 66,000 68,000 52 114 169 203 234 68,000 70,000 54 118 176 211 243 70,000 72,000 56 123 182 218 253 72,000 74,000 58 127 189 226 262 74,000 76,000 60 132 195 234 270 76,000 78,000 62 136 202 242 279 78,000 80,000 64 140 209 250 288 80,000 85,000 67 148 220 264 304 85,000 90,000 72 159 237 283 327 90,000 95,000 77 170 253 303 350 95,000 100,000 82 181 269 323 372 100,000 110,000 90 198 293 352 406 110,000 120,000 100 220 326 391 452 120,000 130,000 110 242 359 430 497 130,000 140,000 120 264 392 469 543 140,000 150,000 130 286 424 509 588 150,000 160,000 140 308 457 548 633 160,000 170,000 150 330 490 587 679 170,000 180,000 160 352 523 626 724 180,000 190,000 170 374 555 666 769 190,000 200,000 180 396 588 705 815 200,000 210,000 190 418 621 744 860 210,000 220,000 200 440 654 784 904 220,000 230,000 210 462 687 823 950 230,000 240,000 220 484 719 863 995 240,000 And up 230 506 752 902 1,040 REV. Tax preparation forms PROC. Tax preparation forms 2011-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 3 7 9 12 13 19,500 20,000 3 8 11 14 15 20,000 20,500 4 9 13 15 18 20,500 21,000 4 10 15 17 20 21,000 21,500 5 11 16 20 22 21,500 22,000 5 12 18 22 24 22,000 23,000 6 14 20 24 29 23,000 24,000 7 16 24 28 32 24,000 25,000 8 18 27 32 37 25,000 26,000 9 20 31 36 41 26,000 27,000 10 23 33 40 46 27,000 28,000 11 25 37 43 51 28,000 29,000 12 27 40 48 55 29,000 30,000 13 29 43 52 60 30,000 31,000 14 31 47 56 64 31,000 32,000 15 34 49 60 69 32,000 33,000 16 36 53 63 74 33,000 34,000 17 38 56 68 78 34,000 35,000 18 40 60 71 83 35,000 36,000 19 43 62 76 87 36,000 37,000 20 45 66 79 92 37,000 38,000 21 47 69 83 97 38,000 39,000 22 49 73 87 101 39,000 40,000 23 51 76 91 105 40,000 41,000 24 54 79 95 109 41,000 42,000 25 56 82 99 114 42,000 43,000 26 58 86 103 118 43,000 44,000 27 60 89 107 123 44,000 45,000 28 62 93 110 128 45,000 46,000 29 65 95 115 132 46,000 47,000 30 67 99 118 137 47,000 48,000 31 69 102 123 141 48,000 49,000 32 71 106 126 146 49,000 50,000 33 73 109 130 151 50,000 51,000 34 76 112 134 155 51,000 52,000 35 78 115 138 160 52,000 53,000 36 80 118 143 164 53,000 54,000 37 82 122 146 169 54,000 55,000 38 84 125 150 173 55,000 56,000 39 87 128 154 177 56,000 57,000 40 89 131 158 182 57,000 58,000 41 91 135 162 186 58,000 59,000 42 93 138 166 191 59,000 60,000 43 95 142 169 196 60,000 62,000 45 99 146 175 203 62,000 64,000 47 103 153 183 212 64,000 66,000 49 107 160 191 221 66,000 68,000 51 112 166 199 229 68,000 70,000 53 116 173 206 239 70,000 72,000 55 121 179 214 248 72,000 74,000 57 125 186 222 257 74,000 76,000 59 129 192 231 266 76,000 78,000 61 134 198 239 275 78,000 80,000 63 138 205 246 285 80,000 85,000 66 146 217 260 300 85,000 90,000 71 157 233 280 322 90,000 95,000 76 168 250 299 345 95,000 100,000 81 179 266 319 368 100,000 110,000 89 196 290 348 402 110,000 120,000 99 218 323 387 447 120,000 130,000 109 240 355 427 493 130,000 140,000 119 262 388 466 538 140,000 150,000 129 284 421 505 583 150,000 160,000 139 306 454 544 629 160,000 170,000 149 328 487 583 674 170,000 180,000 159 350 519 623 719 180,000 190,000 169 372 552 662 765 190,000 200,000 179 394 585 701 810 200,000 210,000 189 416 618 740 856 210,000 220,000 199 438 651 779 901 220,000 230,000 209 460 683 819 946 230,000 240,000 219 482 716 858 992 240,000 And up 229 504 749 897 1,037 . Tax preparation forms 03 Revised Amounts for Passenger Automobiles Placed in Service During 2010. Tax preparation forms (1) Calculation of the Revised Amount. Tax preparation forms The revised depreciation limits provided in this section 4. Tax preparation forms 03 were calculated by increasing the existing limitations on the first year allowance in Rev. Tax preparation forms Proc. Tax preparation forms 2010-18 by $8,000 as provided in § 168(k)(2)(F)(i). Tax preparation forms (2) Amount of the Revised Limitation. Tax preparation forms For passenger automobiles (that are not trucks or vans) placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 7 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. Tax preparation forms For trucks or vans placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 8 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. Tax preparation forms If the § 168(k) additional first year depreciation deduction does not apply to a passenger automobile placed in service by the taxpayer in calendar year 2010, the depreciation limitations for each taxable year in Tables 1 and 2 of Rev. Tax preparation forms Proc. Tax preparation forms 2010-18 apply. Tax preparation forms REV. Tax preparation forms PROC. Tax preparation forms 2011-21 TABLE 7 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Tax preparation forms PROC. Tax preparation forms 2011-21 TABLE 8 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 (3) Modification to lease inclusion amounts for 2010. Tax preparation forms The lease inclusion amounts in Tables 3 and 4 of Rev. Tax preparation forms Proc. Tax preparation forms 2010-18 are modified by striking the first four lines of the inclusion amounts in each table. Tax preparation forms Consequently, Table 3 of Rev. Tax preparation forms Proc. Tax preparation forms 2010-18 applies to passenger automobiles (other than trucks and vans) that are first leased by the taxpayer in calendar year 2010 with a fair market value over $18,500, and Table 4 of Rev. Tax preparation forms Proc. Tax preparation forms 2010-18 applies to trucks and vans that are first leased by the taxpayer in calendar year 2010 with a fair market value over $19,000. Tax preparation forms SECTION 5. Tax preparation forms EFFECTIVE DATE This revenue procedure, with the exception of section 4. Tax preparation forms 03, applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2011. Tax preparation forms Section 4. Tax preparation forms 03 of this revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. Tax preparation forms SECTION 6. Tax preparation forms EFFECT ON OTHER DOCUMENTS Rev. Tax preparation forms Proc. Tax preparation forms 2010-18 is amplified and modified. Tax preparation forms SECTION 7. Tax preparation forms DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Tax preparation forms Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Tax preparation forms For further information regarding this revenue procedure, contact Mr. Tax preparation forms Harvey at (202) 622-4930 (not a toll-free call). Tax preparation forms Prev  Up  Next   Home   More Internal Revenue Bulletins
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Individual Filer Notices

One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments individual filer notices. Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are called business filer notices and are listed elsewhere. If the individual filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.

The Notices in Numerical Order

Here's a list of notices with detailed information available.


CP 57 - Notice of Insufficient Funds
Informs the recipient that we are charging a penalty for insufficient funds.
CP 79 - Earned Income Credit Eligibility Requirement
Informs the recipient that they may need to complete an additional form to claim the credit if their Earned Income Credit (EIC) was disallowed or reduced by the IRS for any year after 1996.
CP 79A - Earned Income Credit Two Year Ban
Informs the recipient that they are banned from claiming the Earned Income Credit (EIC) for two years, and must complete an additional form to claim the EIC in the first year after the ban has been lifted.
CP 90 - Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing FPLP
Final Notice: Notice of Intent to Levy and Notice of Your Right to a Hearing is systemically generated from Master File. These notices are sent certified mail, return receipt requested, and include Form 12153 and Pubs 594/1660.
CP 91 - Final Notice Before Levy on Social Security Benefits
Informs the recipient that they still have a balance due on their account and that we intend to levy on their Social Security benefits unless they take appropriate action within 30 days.
Page Last Reviewed or Updated: 25-Feb-2014

The Tax Preparation Forms

Tax preparation forms Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. Tax preparation forms Advertising, Advertising expenses. Tax preparation forms Amortization Anti-abuse rule, Anti-abuse rule. Tax preparation forms Anti-churning rules, Anti-Churning Rules Atmospheric pollution control facilities, Pollution Control Facilities Corporate organization costs, Costs of Organizing a Corporation Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles Experimental costs, Research and Experimental Costs Geological and geophysical costs, Geological and Geophysical Costs How to deduct, How To Deduct Amortization Incorrect amount deducted, Incorrect Amount of Amortization Deducted Partnership organization costs, Costs of Organizing a Partnership Pollution control facilities, Pollution Control Facilities Reforestation costs, Reforestation Costs Reforestation expenses, Reforestation Costs Related person, Related person. Tax preparation forms Research costs, Research and Experimental Costs Section 197 intangibles defined, Section 197 Intangibles Defined Start-up costs, Business Start-Up Costs Starting a businesscosts, Starting a Business Anticipated liabilities, Anticipated liabilities. Tax preparation forms Assessments, local, Taxes for local benefits. Tax preparation forms Assistance (see Tax help) At-risk limits, At-risk limits. Tax preparation forms Attorney fees, Legal and professional fees. Tax preparation forms Awards, Achievement awards. Tax preparation forms , Length-of-service award. Tax preparation forms , Safety achievement award. Tax preparation forms B Bad debts Defined, Definition of Business Bad Debt How to treat, How To Claim a Business Bad Debt Recovery, Recovery of a Bad Debt Types of, Types of Business Bad Debts When worthless, When a Debt Becomes Worthless Bonuses Employee, Bonuses Royalties, Bonuses and advanced royalties. Tax preparation forms Bribes, Bribes and kickbacks. Tax preparation forms Business Assets, Business Assets Books and records, Business books and records, etc. Tax preparation forms Meal expenses, Meals and Entertainment Use of car, Business use of your car. Tax preparation forms , Car and truck expenses. Tax preparation forms Use of home, Business use of your home. Tax preparation forms C Campaign contribution, Political contributions. Tax preparation forms Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. Tax preparation forms Car and truck expenses, Car and truck expenses. Tax preparation forms Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. Tax preparation forms Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. Tax preparation forms Comments on publication, Comments and suggestions. Tax preparation forms Commitment fees, Commitment fees or standby charges. Tax preparation forms Computer software, Computer software. Tax preparation forms Constant-yield method, OID, Constant-yield method. Tax preparation forms Contested liability, Contested liability. Tax preparation forms Contributions Charitable, Charitable contributions. Tax preparation forms Political, Political contributions. Tax preparation forms Copyrights, Patents, copyrights, etc. Tax preparation forms Cost depletion, Cost Depletion Cost of getting lease, Cost of Getting a Lease, Getting a Lease Cost of goods sold, Cost of Goods Sold Cost recovery, Cost recovery. Tax preparation forms Covenant not to compete, Covenant not to compete. Tax preparation forms Credit card convenience fees, Credit card convenience fees. Tax preparation forms D De minimis OID, De minimis OID. Tax preparation forms Debt-financed distributions, Debt-financed distribution. Tax preparation forms Definitions Business bad debt, Definition of Business Bad Debt Necessary expense, What Can I Deduct? Ordinary expense, What Can I Deduct? Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. Tax preparation forms Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. Tax preparation forms Timber, Timber Who can claim, Who Can Claim Depletion? Depreciation (see Cost recovery) Development costs, miners, Development Costs Disabled, improvements for, Barrier Removal Costs Drilling and development costs, Intangible Drilling Costs Dues, membership, Club dues and membership fees. Tax preparation forms E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. Tax preparation forms Education expenses, Education Expenses, Education expenses. Tax preparation forms Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. Tax preparation forms Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. Tax preparation forms Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. Tax preparation forms Legal and professional, Legal and professional fees. Tax preparation forms Regulatory, Licenses and regulatory fees. Tax preparation forms Tax return preparation, Tax preparation fees. Tax preparation forms Fines, Penalties and fines. Tax preparation forms Forgone, Forgone interest. Tax preparation forms Forgone interest, Forgone interest. Tax preparation forms Form 3115, Form 3115. Tax preparation forms , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. Tax preparation forms 8826, Disabled access credit. Tax preparation forms 8885, Health coverage tax credit. Tax preparation forms T, Form T. Tax preparation forms Franchise, Franchise, trademark, or trade name. Tax preparation forms , Franchise, trademark, trade name. Tax preparation forms Franchise taxes, Franchise taxes. Tax preparation forms Free tax services, Free help with your tax return. Tax preparation forms Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. Tax preparation forms G Gas wells, Natural Gas Wells Geological and geophysical costs Development, oil and gas, Geological and Geophysical Costs Exploration, oil and gas, Geological and Geophysical Costs Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits Gifts, nominal value, Gifts of nominal value. Tax preparation forms Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. Tax preparation forms Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. Tax preparation forms Help (see Tax help) Home, business use of, Business use of your home. Tax preparation forms I Impairment-related expenses, Impairment-related expenses. Tax preparation forms Improvements, Improvements By lessee, Improvements by Lessee For disabled and elderly, Barrier Removal Costs Income taxes, Income Taxes Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted Insurance Capitalized premiums, Capitalized Premiums Deductible premiums, Deductible Premiums Nondeductible premiums, Nondeductible Premiums Self-employed individuals, Self-Employed Health Insurance Deduction Intangible drilling costs, Intangible Drilling Costs Intangibles, amortization, Section 197 Intangibles Interest, Forgone interest. Tax preparation forms Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. Tax preparation forms , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. Tax preparation forms Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. Tax preparation forms When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. Tax preparation forms Interview expenses, Interview expense allowances. Tax preparation forms K Key person, Who is a key person? Kickbacks, Bribes and kickbacks. Tax preparation forms L Leases Canceling, Canceling a lease. Tax preparation forms Cost of getting, Cost of Getting a Lease, Getting a Lease Improvements by lessee, Improvements by Lessee Leveraged, Leveraged leases. Tax preparation forms Mineral, Bonuses and advanced royalties. Tax preparation forms Oil and gas, Bonuses and advanced royalties. Tax preparation forms Sales distinguished, Lease or purchase. Tax preparation forms Taxes on, Taxes on Leased Property Legal and professional fees, Legal and professional fees. Tax preparation forms Licenses, Government-granted license, permit, etc. Tax preparation forms , Licenses and regulatory fees. Tax preparation forms Life insurance coverage, Life insurance coverage. Tax preparation forms Limit on deductions, Not-for-Profit Activities Line of credit, Line of credit (continuous borrowings). Tax preparation forms Loans Below-market interestrate, Below-Market Loans Discounted, Discounted loan. Tax preparation forms Loans or Advances, Loans or Advances Lobbying expenses, Lobbying expenses. Tax preparation forms Long-term care insurance, Qualified long-term care insurance. Tax preparation forms Losses, Limits on losses. Tax preparation forms , Not-for-Profit Activities At-risk limits, At-risk limits. Tax preparation forms Net operating, Net operating loss. Tax preparation forms Passive activities, Passive activities. Tax preparation forms M Machinery parts, Machinery parts. Tax preparation forms Meals, Reimbursement of Travel, Meals, and Entertainment Meals and entertainment, Meals and Entertainment Meals and lodging, Meals and lodging. Tax preparation forms Methods of accounting, When Can I Deduct an Expense? Mining Depletion, Mines and Geothermal Deposits Development costs, Development Costs Exploration costs, Exploration Costs Mortgage, Mortgage. Tax preparation forms , Expenses paid to obtain a mortgage. Tax preparation forms Moving expenses, machinery, Moving machinery. Tax preparation forms N Natural gas, Natural Gas Wells Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles Not-for-profit activities, Not-for-Profit Activities Not-for-profit activity, gross income, Gross Income O Office in home, Business use of your home. Tax preparation forms Oil and gas wells Depletion, Oil and Gas Wells Drilling costs, Intangible Drilling Costs Partnerships, Partnerships and S Corporations S corporations, Partnerships and S Corporations Optional safe harbor method, Optional safe harbor method. Tax preparation forms Optional write-off method Circulation costs, Optional Write-off of Certain Tax Preferences Experimental costs, Optional Write-off of Certain Tax Preferences Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences Mining exploration and development costs, Optional Write-off of Certain Tax Preferences Research costs, Optional Write-off of Certain Tax Preferences Organization costs Corporate, Costs of Organizing a Corporation Partnership, Costs of Organizing a Partnership Organizational costs, Business Start-Up and Organizational Costs Original issue discount, Original issue discount (OID). Tax preparation forms Outplacement services, Outplacement services. Tax preparation forms P Passive activities, Passive activities. Tax preparation forms Payments in kind, Payments in kind. Tax preparation forms Penalties, Prepayment penalty. Tax preparation forms Deductible, Penalties and fines. Tax preparation forms Nondeductible, Penalties and fines. Tax preparation forms Prepayment, Prepayment penalty. Tax preparation forms Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. Tax preparation forms Political contributions, Political contributions. Tax preparation forms Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. Tax preparation forms Extends useful life, Prepayment. Tax preparation forms Interest, Prepaid interest. Tax preparation forms , Prepaid interest. Tax preparation forms Rent, Rent paid in advance. Tax preparation forms Prepayment penalty, Prepayment penalty. Tax preparation forms Presumption of profit, Not-for-Profit Activities Publications (see Tax help) R Real estate taxes, Real Estate Taxes Recapture Exploration expenses, Recapture of exploration expenses. Tax preparation forms Timber property, Recapture. Tax preparation forms Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). Tax preparation forms Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. Tax preparation forms Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. Tax preparation forms Reimbursements, Reimbursements Business expenses, Reimbursements for Business Expenses Mileage, Per Diem and Car Allowances Nonaccountable plan, Nonaccountable Plans Per diem , Per Diem and Car Allowances Related persons Anti-churning rules, Related person. Tax preparation forms Coal or iron ore, Disposal to related person. Tax preparation forms Payments to, Related person. Tax preparation forms , Related person. Tax preparation forms Refiners, Related person. Tax preparation forms Unreasonable rent, Unreasonable rent. Tax preparation forms Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. Tax preparation forms Repayments (claim of right), Repayments. Tax preparation forms Research costs, Research and Experimental Costs, Research and Experimental Costs Retiree drug subsidy, What's New for 2013, What's New S Sales taxes, Sales tax. Tax preparation forms Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. Tax preparation forms Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. Tax preparation forms Standard mileage rate, Car allowance. Tax preparation forms (see Business use of your car) Standby charges, Commitment fees or standby charges. Tax preparation forms Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. Tax preparation forms Suggestions for publication, Comments and suggestions. Tax preparation forms Supplies and materials, Supplies and materials. Tax preparation forms T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Tax preparation forms Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. Tax preparation forms Franchise, Franchise taxes. Tax preparation forms Fuel, Fuel taxes. Tax preparation forms Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. Tax preparation forms Real estate, Real Estate Taxes Sales, Sales tax. Tax preparation forms Unemployment fund, Unemployment fund taxes. Tax preparation forms Telephone, Telephone. Tax preparation forms Timber, Reforestation Costs, Timber Tools, Tools. Tax preparation forms Trademark, trade name, Franchise, trademark, or trade name. Tax preparation forms , Franchise, trademark, trade name. Tax preparation forms Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. Tax preparation forms Unpaid expenses, related person, Related person. Tax preparation forms Utilities, Utilities. Tax preparation forms V Vacation pay, Sick and Vacation Pay W Wages Property, Property Tests for deducting pay, Tests for Deducting Pay Welfare benefit funds, Welfare benefit funds. Tax preparation forms Prev  Up     Home   More Online Publications