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2007 Tax Forms

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2007 Tax Forms

2007 tax forms 5. 2007 tax forms   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. 2007 tax forms Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. 2007 tax forms When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. 2007 tax forms Otherwise, these are capital expenses that must be added to the basis of the land. 2007 tax forms (See chapter 6 for information on determining basis. 2007 tax forms ) Conservation expenses for land in a foreign country do not qualify for this special treatment. 2007 tax forms The deduction for conservation expenses cannot be more than 25% of your gross income from farming. 2007 tax forms See 25% Limit on Deduction , later. 2007 tax forms Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. 2007 tax forms These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. 2007 tax forms You must include in income most government payments for approved conservation practices. 2007 tax forms However, you can exclude some payments you receive under certain cost-sharing conservation programs. 2007 tax forms For more information, see Agricultural Program Payments in chapter 3. 2007 tax forms To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. 2007 tax forms Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. 2007 tax forms You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. 2007 tax forms You are not farming if you are engaged only in forestry or the growing of timber. 2007 tax forms Farm defined. 2007 tax forms   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. 2007 tax forms It also includes plantations, ranches, ranges, and orchards. 2007 tax forms A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. 2007 tax forms It does not include an area where they are merely caught or harvested. 2007 tax forms A plant nursery is a farm for purposes of deducting soil and water conservation expenses. 2007 tax forms Farm rental. 2007 tax forms   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. 2007 tax forms If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. 2007 tax forms   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. 2007 tax forms Example. 2007 tax forms You own a farm in Iowa and live in California. 2007 tax forms You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. 2007 tax forms You cannot deduct your soil conservation expenses for this farm. 2007 tax forms You must capitalize the expenses and add them to the basis of the land. 2007 tax forms     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. 2007 tax forms Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. 2007 tax forms If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. 2007 tax forms Keep a copy of the plan with your books and records to support your deductions. 2007 tax forms Conservation plan. 2007 tax forms   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. 2007 tax forms There are three types of approved plans. 2007 tax forms NRCS individual site plans. 2007 tax forms These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. 2007 tax forms NRCS county plans. 2007 tax forms These plans include a listing of farm conservation practices approved for the county where the farmland is located. 2007 tax forms You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. 2007 tax forms Comparable state agency plans. 2007 tax forms These plans are approved by state agencies and can be approved individual site plans or county plans. 2007 tax forms   A list of NRCS conservation programs is available at www. 2007 tax forms nrcs. 2007 tax forms usda. 2007 tax forms gov/programs. 2007 tax forms Individual site plans can be obtained from NRCS offices and the comparable state agencies. 2007 tax forms Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. 2007 tax forms These expenses include, but are not limited to, the following. 2007 tax forms The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. 2007 tax forms The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. 2007 tax forms The eradication of brush. 2007 tax forms The planting of windbreaks. 2007 tax forms You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. 2007 tax forms These expenses are added to the basis of the land. 2007 tax forms If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. 2007 tax forms See chapter 3 for information about payments eligible for the cost-sharing exclusion. 2007 tax forms New farm or farmland. 2007 tax forms   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. 2007 tax forms You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. 2007 tax forms The new farming activity does not have to be the same as the old farming activity. 2007 tax forms For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. 2007 tax forms Land not used for farming. 2007 tax forms   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. 2007 tax forms For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. 2007 tax forms You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. 2007 tax forms Depreciable conservation assets. 2007 tax forms   You generally cannot deduct your expenses for depreciable conservation assets. 2007 tax forms However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. 2007 tax forms See Assessment for Depreciable Property , later. 2007 tax forms   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. 2007 tax forms These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. 2007 tax forms You recover your capital investment through annual allowances for depreciation. 2007 tax forms   You can deduct soil and water conservation expenses for nondepreciable earthen items. 2007 tax forms Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. 2007 tax forms Water well. 2007 tax forms   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. 2007 tax forms It is a capital expense. 2007 tax forms You recover your cost through depreciation. 2007 tax forms You also must capitalize your cost for drilling a test hole. 2007 tax forms If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. 2007 tax forms You can recover the total cost through depreciation deductions. 2007 tax forms   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. 2007 tax forms Abandonment means that all economic benefits from the well are terminated. 2007 tax forms For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. 2007 tax forms Endangered species recovery expenses. 2007 tax forms   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. 2007 tax forms Otherwise, these are capital expenses that must be added to the basis of the land. 2007 tax forms   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. 2007 tax forms See Internal Revenue Code section 175 for more information. 2007 tax forms Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. 2007 tax forms You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. 2007 tax forms Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. 2007 tax forms This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. 2007 tax forms The depreciable property must be used in the district's soil and water conservation activities. 2007 tax forms However, the following limits apply to these assessments. 2007 tax forms The total assessment limit. 2007 tax forms The yearly assessment limit. 2007 tax forms After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. 2007 tax forms The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. 2007 tax forms See Table 5-1 for a brief summary of these limits. 2007 tax forms Table 5-1. 2007 tax forms Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. 2007 tax forms Your deductible share of the cost to the district for the property. 2007 tax forms Your gross income from farming. 2007 tax forms No one taxpayer can deduct more than 10% of the total assessment. 2007 tax forms Any amount over 10% is a capital expense and is added to the basis of your land. 2007 tax forms If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. 2007 tax forms If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. 2007 tax forms You can deduct the remainder in equal amounts over the next 9 tax years. 2007 tax forms Limit for all conservation expenses, including assessments for depreciable property. 2007 tax forms Amounts greater than 25% can be carried to the following year and added to that year's expenses. 2007 tax forms The total is then subject to the 25% of gross income from farming limit in that year. 2007 tax forms To ensure your deduction is within the deduction limits, keep records to show the following. 2007 tax forms The total assessment against all members of the district for the depreciable property. 2007 tax forms Your deductible share of the cost to the district for the depreciable property. 2007 tax forms Your gross income from farming. 2007 tax forms Total assessment limit. 2007 tax forms   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. 2007 tax forms This applies whether you pay the assessment in one payment or in installments. 2007 tax forms If your assessment is more than 10% of the total amount assessed, both the following rules apply. 2007 tax forms The amount over 10% is a capital expense and is added to the basis of your land. 2007 tax forms If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. 2007 tax forms Yearly assessment limit. 2007 tax forms   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. 2007 tax forms If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. 2007 tax forms If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. 2007 tax forms You can deduct the remainder in equal amounts over the next 9 tax years. 2007 tax forms Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. 2007 tax forms Example 1. 2007 tax forms This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. 2007 tax forms Of the assessment, $1,500 is for digging drainage ditches. 2007 tax forms You can deduct this part as a soil or conservation expense as if you had paid it directly. 2007 tax forms The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. 2007 tax forms The total amount assessed by the district against all its members for the depreciable equipment is $7,000. 2007 tax forms The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. 2007 tax forms The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. 2007 tax forms To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. 2007 tax forms Add $500 to the result for a total of $570. 2007 tax forms Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). 2007 tax forms You can deduct the balance at the rate of $70 a year over the next 9 years. 2007 tax forms You add $70 to the $1,500 portion of the assessment for drainage ditches. 2007 tax forms You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. 2007 tax forms Example 2. 2007 tax forms Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. 2007 tax forms The total amount assessed by the district against all its members for depreciable equipment is $5,500. 2007 tax forms The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. 2007 tax forms The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). 2007 tax forms Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. 2007 tax forms You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. 2007 tax forms Sale or other disposal of land during 9-year period. 2007 tax forms   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. 2007 tax forms Death of farmer during 9-year period. 2007 tax forms   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. 2007 tax forms 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. 2007 tax forms Gross income from farming. 2007 tax forms   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. 2007 tax forms Gains from sales of draft, breeding, or dairy livestock are included. 2007 tax forms Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. 2007 tax forms Carryover of deduction. 2007 tax forms   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. 2007 tax forms However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. 2007 tax forms Example. 2007 tax forms In 2012, you have gross income of $32,000 from two farms. 2007 tax forms During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. 2007 tax forms However, your deduction is limited to 25% of $32,000, or $8,000. 2007 tax forms The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. 2007 tax forms The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. 2007 tax forms Any expenses over the limit in that year are carried to 2014 and later years. 2007 tax forms Net operating loss. 2007 tax forms   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. 2007 tax forms If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. 2007 tax forms When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. 2007 tax forms If you do not choose to deduct the expenses, you must capitalize them. 2007 tax forms Change of method. 2007 tax forms   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. 2007 tax forms To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. 2007 tax forms You or your authorized representative must sign the request. 2007 tax forms   The request must include the following information. 2007 tax forms Your name and address. 2007 tax forms The first tax year the method or change of method is to apply. 2007 tax forms Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. 2007 tax forms If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. 2007 tax forms The total expenses you paid or incurred in the first tax year the method or change of method is to apply. 2007 tax forms A statement that you will account separately in your books for the expenses to which this method or change of method relates. 2007 tax forms Send your request to the following  address. 2007 tax forms  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. 2007 tax forms Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). 2007 tax forms However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. 2007 tax forms Gain on sale of farmland. 2007 tax forms   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. 2007 tax forms If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. 2007 tax forms See Section 1252 property under Other Gains in chapter 9. 2007 tax forms Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Oregon

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Bend 

250 NW Franklin Ave.
Bend, OR  97701

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(541) 706-5732
Eugene 211 E 7th           
Eugene, OR 97401

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(541) 342-8766
Medford 960 Ellendale Dr.
Medford, OR 97504

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:30 p.m.)

 

Services Provided

(541) 282-1350
Portland 1220 SW Third Ave.
Portland, OR  97204
 

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 265-3501
Salem

1660 Oak St. S.E.
Salem, OR  97301

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 587-3101

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (503) 265-3591 in the Portland area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
100 SW Main Street, MS 0180
Portland, OR 97204

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2007 Tax Forms

2007 tax forms Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. 2007 tax forms Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. 2007 tax forms , Change in Accounting Method Comments on publication, Comments and suggestions. 2007 tax forms Constructive receipt of income, Constructive receipt. 2007 tax forms Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. 2007 tax forms E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. 2007 tax forms , Making back-up election. 2007 tax forms 8752, Required payment for partnership or S corporation. 2007 tax forms , Activating election. 2007 tax forms 970, Adopting LIFO method. 2007 tax forms Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. 2007 tax forms Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. 2007 tax forms Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. 2007 tax forms Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. 2007 tax forms T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. 2007 tax forms TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. 2007 tax forms General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications