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2009 1040x

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2009 1040x

2009 1040x 5. 2009 1040x   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. 2009 1040x This chapter discusses the records you need to keep to prove these expenses. 2009 1040x If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. 2009 1040x You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. 2009 1040x These plans are discussed in chapter 6 under Reimbursements . 2009 1040x How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. 2009 1040x You must be able to prove the elements listed across the top portion of the chart. 2009 1040x You prove them by having the information and receipts (where needed) for the expenses listed in the first column. 2009 1040x You cannot deduct amounts that you approximate or estimate. 2009 1040x You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. 2009 1040x You must generally prepare a written record for it to be considered adequate. 2009 1040x This is because written evidence is more reliable than oral evidence alone. 2009 1040x However, if you prepare a record on a computer, it is considered an adequate record. 2009 1040x What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. 2009 1040x You should also keep documentary evidence that, together with your record, will support each element of an expense. 2009 1040x Documentary evidence. 2009 1040x   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. 2009 1040x Exception. 2009 1040x   Documentary evidence is not needed if any of the following conditions apply. 2009 1040x You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. 2009 1040x ( Accountable plans and per diem allowances are discussed in chapter 6. 2009 1040x ) Your expense, other than lodging, is less than $75. 2009 1040x You have a transportation expense for which a receipt is not readily available. 2009 1040x Adequate evidence. 2009 1040x   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. 2009 1040x   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. 2009 1040x The name and location of the hotel. 2009 1040x The dates you stayed there. 2009 1040x Separate amounts for charges such as lodging, meals, and telephone calls. 2009 1040x   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. 2009 1040x The name and location of the restaurant. 2009 1040x The number of people served. 2009 1040x The date and amount of the expense. 2009 1040x If a charge is made for items other than food and beverages, the receipt must show that this is the case. 2009 1040x Canceled check. 2009 1040x   A canceled check, together with a bill from the payee, ordinarily establishes the cost. 2009 1040x However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. 2009 1040x Duplicate information. 2009 1040x   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. 2009 1040x   You do not have to record amounts your employer pays directly for any ticket or other travel item. 2009 1040x However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. 2009 1040x Timely-kept records. 2009 1040x   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. 2009 1040x A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. 2009 1040x   You do not need to write down the elements of every expense on the day of the expense. 2009 1040x If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. 2009 1040x   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. 2009 1040x This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. 2009 1040x Proving business purpose. 2009 1040x   You must generally provide a written statement of the business purpose of an expense. 2009 1040x However, the degree of proof varies according to the circumstances in each case. 2009 1040x If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. 2009 1040x Example. 2009 1040x If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. 2009 1040x You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. 2009 1040x You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. 2009 1040x Confidential information. 2009 1040x   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. 2009 1040x However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. 2009 1040x What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. 2009 1040x If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. 2009 1040x Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. 2009 1040x Documentary evidence can be receipts, paid bills, or similar evidence. 2009 1040x If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. 2009 1040x For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. 2009 1040x Invoices of deliveries establish when you used the car for business. 2009 1040x Table 5-1. 2009 1040x How To Prove Certain Business Expenses IF you have expenses for . 2009 1040x . 2009 1040x THEN you must keep records that show details of the following elements . 2009 1040x . 2009 1040x . 2009 1040x   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. 2009 1040x Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. 2009 1040x Dates you left and returned for each trip and number of days spent on business. 2009 1040x Destination or area of your travel (name of city, town, or other designation). 2009 1040x Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2009 1040x    Relationship: N/A Entertainment Cost of each separate expense. 2009 1040x Incidental expenses such as taxis, telephones, etc. 2009 1040x , may be totaled on a daily basis. 2009 1040x Date of entertainment. 2009 1040x (Also see Business Purpose. 2009 1040x ) Name and address or location of place of entertainment. 2009 1040x Type of entertainment if not otherwise apparent. 2009 1040x (Also see Business Purpose. 2009 1040x ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2009 1040x  For entertainment, the nature of the business discussion or activity. 2009 1040x If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. 2009 1040x    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. 2009 1040x  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. 2009 1040x Gifts Cost of the gift. 2009 1040x Date of the gift. 2009 1040x Description of the gift. 2009 1040x   Transportation Cost of each separate expense. 2009 1040x For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. 2009 1040x Date of the expense. 2009 1040x For car expenses, the date of the use of the car. 2009 1040x Your business destination. 2009 1040x Purpose: Business purpose for the expense. 2009 1040x    Relationship: N/A Sampling. 2009 1040x   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. 2009 1040x You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. 2009 1040x Example. 2009 1040x You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. 2009 1040x There is no other business use of the car, but you and your family use the car for personal purposes. 2009 1040x You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. 2009 1040x Invoices and bills show that your business use continues at the same rate during the later weeks of each month. 2009 1040x Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. 2009 1040x Exceptional circumstances. 2009 1040x   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. 2009 1040x This applies if all the following are true. 2009 1040x You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . 2009 1040x You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . 2009 1040x You have presented other evidence for the element that is the best proof possible under the circumstances. 2009 1040x Destroyed records. 2009 1040x   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. 2009 1040x Reasons beyond your control include fire, flood, and other casualties. 2009 1040x    Table 5-2. 2009 1040x Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. 2009 1040x ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. 2009 1040x Separating expenses. 2009 1040x   Each separate payment is generally considered a separate expense. 2009 1040x For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. 2009 1040x You must record them separately in your records. 2009 1040x Season or series tickets. 2009 1040x   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. 2009 1040x To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. 2009 1040x You must keep records to show whether you use each ticket as a gift or entertainment. 2009 1040x Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. 2009 1040x See Entertainment tickets in chapter 2. 2009 1040x Combining items. 2009 1040x   You can make one daily entry in your record for reasonable categories of expenses. 2009 1040x Examples are taxi fares, telephone calls, or other incidental travel costs. 2009 1040x Meals should be in a separate category. 2009 1040x You can include tips for meal-related services with the costs of the meals. 2009 1040x   Expenses of a similar nature occurring during the course of a single event are considered a single expense. 2009 1040x For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. 2009 1040x Car expenses. 2009 1040x   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. 2009 1040x Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. 2009 1040x Example. 2009 1040x You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. 2009 1040x You can account for these using a single record of miles driven. 2009 1040x Gift expenses. 2009 1040x   You do not always have to record the name of each recipient of a gift. 2009 1040x A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. 2009 1040x For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. 2009 1040x Allocating total cost. 2009 1040x   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. 2009 1040x To do so, you must establish the number of persons who participated in the event. 2009 1040x   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. 2009 1040x See Allocating between business and nonbusiness in chapter 2. 2009 1040x If your return is examined. 2009 1040x    If your return is examined, you may have to provide additional information to the IRS. 2009 1040x This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. 2009 1040x    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. 2009 1040x Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. 2009 1040x Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. 2009 1040x Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. 2009 1040x Entertainment  (Detail in Schedule C)                                 4. 2009 1040x Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. 2009 1040x Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. 2009 1040x ) (Detail mileage in Schedule A. 2009 1040x ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. 2009 1040x Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. 2009 1040x 00 or more. 2009 1040x Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. 2009 1040x Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. 2009 1040x A return filed early is considered filed on the due date. 2009 1040x For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. 2009 1040x You must keep records of the business use of your car for each year of the recovery period. 2009 1040x See More-than-50%-use test in chapter 4 under Depreciation Deduction. 2009 1040x Reimbursed for expenses. 2009 1040x   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. 2009 1040x However, you may have to prove your expenses if any of the following conditions apply. 2009 1040x You claim deductions for expenses that are more than reimbursements. 2009 1040x Your expenses are reimbursed under a nonaccountable plan. 2009 1040x Your employer does not use adequate accounting procedures to verify expense accounts. 2009 1040x You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. 2009 1040x Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. 2009 1040x Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. 2009 1040x Prev  Up  Next   Home   More Online Publications
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Qualifying Advanced Energy Project Credit (section 48C)

What's New

Notice 2013-12 Announces New Allocation Round; $150,228,397 Available

Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013.  Application procedures are different than in the first allocation round.  The first deadline to be met is April 9, 2013.  See Notice 2013-12 and the updated Frequently Asked Questions, available through the links below.  The Frequently Asked Questions are updated every Monday.

Overview

The Qualifying Advanced Energy Project tax credit is a credit for businesses which establish, expand or re-equip a manufacturing facility for the production of —

  • property designed to be used to produce energy from the sun, wind, geothermal deposits or other renewable resources,
  • fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric motor vehicles,
  • electric grids to support the transmission of intermittent sources of renewable energy, including storage of such energy,
  • property designed to capture and sequester carbon dioxide emissions,
  • property designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid technologies),
  • new qualified plug-in electric drive motor vehicles, qualified plug-in electric vehicles, or components which are designed specifically for use with such vehicles, including electric motors, generators, and power control units, or
  • other advanced energy property designed to reduce greenhouse gas emissions.

An example is building a factory to manufacture solar panels.

Because the credit was enacted as section 48C of the Internal Revenue Code (Title 26 of the U.S. Code), it is sometimes referred to as the section 48C (§ 48C) credit.

The credit amount is 30% of qualified investment in selected manufacturing facilities. Taxpayers must apply in advance and have their facilities selected to be eligible for the credit.  The process for applying and being allocated a credit is summarized as follows (details are in Notice 2013-12):

  • The taxpayer applies for the credit.
  • If approved, the IRS sends the taxpayer a letter allocating a credit to the taxpayer’s project.
  • The taxpayer sends the IRS two signed copies of the required agreement (Appendix A of Notice 2013-12).
  • The IRS signs the two copies of the agreement and returns one to the taxpayer.
  • Within 1 year of the date of the allocation letter, the taxpayer sends the IRS a request for certification of its project documenting its progress implementing the project.
  • If the IRS approves it sends the taxpayer a certification letter.
  • Within 3 years of the date of the certification letter, the taxpayer completes its project and notifies the IRS.

General 48C Resources

Section 48C of the Internal Revenue Code 

Phase II Program (2013) Resources

Notice 2013-12 -- how the Phase II program in 2013 works

Frequently Asked Questions – updated every Monday

Webinar on how to apply – an informational webinar on the 48C Phase II Program hosted by the Department of Energy on February 19, 2013.  Scroll down to the 48C section and select the “48C_Webinar” link. 

Phase II Application Portal -- all 2013 applications must be submitted through this site. Select FOA number 48C-0002013 then read the instructions on the next screen.  Click on the “EERE_eXCHANGE_48C_Applicant_User_Guide” link to view or download the user guide.  Click on the “Apply” button to register and begin the application process.”

Fillable template of the agreement required in the Phase II program in 2013

Phase I Program (2009) Resources

Notice 2009-72 – how the Phase I program in 2009 works

Fillable template of the agreement required in the Phase I program in 2009

Contact Us

Please send questions about the program to the IRS by fax at 713-209-3964 or by telephone at 713-209-3669.  Please include both your telephone number and fax number in your message.  Tell us whether you prefer a response by fax or telephone.  We will ensure that we respond to every question we receive by March 26, 2013, in time for you to meet the first deadline on April 9, 2013.  For questions we receive after March 26, 2013, we will do our best to answer as quickly as possible, but we cannot ensure that we will answer them in time for you to meet the April 9 deadline.

Page Last Reviewed or Updated: 21-Feb-2014

The 2009 1040x

2009 1040x 12. 2009 1040x   How To Get Tax Help Table of Contents 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. 2009 1040x Free help with your tax return. 2009 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. 2009 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2009 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2009 1040x 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. 2009 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2009 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2009 1040x gov, download the IRS2Go app, or call 1-800-906-9887. 2009 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2009 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2009 1040x aarp. 2009 1040x org/money/taxaide or call 1-888-227-7669. 2009 1040x For more information on these programs, go to IRS. 2009 1040x gov and enter “VITA” in the search box. 2009 1040x Internet. 2009 1040x    IRS. 2009 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2009 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. 2009 1040x 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. 2009 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2009 1040x gov or download the IRS2Go app and select the Refund Status option. 2009 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. 2009 1040x 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. 2009 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2009 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. 2009 1040x No need to wait on the phone or stand in line. 2009 1040x 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. 2009 1040x When you reach the response screen, you can print the entire interview and the final response for your records. 2009 1040x New subject areas are added on a regular basis. 2009 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2009 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2009 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2009 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2009 1040x 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. 2009 1040x 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. 2009 1040x You can also ask the IRS to mail a return or an account transcript to you. 2009 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2009 1040x gov or by calling 1-800-908-9946. 2009 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. 2009 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2009 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2009 1040x 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. 2009 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. 2009 1040x gov and enter Where's My Amended Return? in the search box. 2009 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2009 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. 2009 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. 2009 1040x gov. 2009 1040x Select the Payment tab on the front page of IRS. 2009 1040x gov for more information. 2009 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2009 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2009 1040x gov. 2009 1040x 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. 2009 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2009 1040x gov. 2009 1040x Request an Electronic Filing PIN by going to IRS. 2009 1040x gov and entering Electronic Filing PIN in the search box. 2009 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. 2009 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2009 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2009 1040x An employee can answer questions about your tax account or help you set up a payment plan. 2009 1040x Before you visit, check the Office Locator on IRS. 2009 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2009 1040x If you have a special need, such as a disability, you can request an appointment. 2009 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2009 1040x Apply for an Employer Identification Number (EIN). 2009 1040x Go to IRS. 2009 1040x gov and enter Apply for an EIN in the search box. 2009 1040x Read the Internal Revenue Code, regulations, or other official guidance. 2009 1040x Read Internal Revenue Bulletins. 2009 1040x Sign up to receive local and national tax news and more by email. 2009 1040x Just click on “subscriptions” above the search box on IRS. 2009 1040x gov and choose from a variety of options. 2009 1040x Phone. 2009 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2009 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. 2009 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2009 1040x gov, or download the IRS2Go app. 2009 1040x 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. 2009 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2009 1040x Most VITA and TCE sites offer free electronic filing. 2009 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2009 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2009 1040x 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. 2009 1040x 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. 2009 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. 2009 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 1040x 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. 2009 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2009 1040x Note, the above information is for our automated hotline. 2009 1040x 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. 2009 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2009 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2009 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. 2009 1040x 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). 2009 1040x You should receive your order within 10 business days. 2009 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2009 1040x 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. 2009 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2009 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2009 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2009 1040x Walk-in. 2009 1040x   You can find a selection of forms, publications and services — in-person. 2009 1040x Products. 2009 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2009 1040x Services. 2009 1040x You can walk in to your local TAC for face-to-face tax help. 2009 1040x An employee can answer questions about your tax account or help you set up a payment plan. 2009 1040x Before visiting, use the Office Locator tool on IRS. 2009 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2009 1040x Mail. 2009 1040x   You can send your order for forms, instructions, and publications to the address below. 2009 1040x You should receive a response within 10 business days after your request is received. 2009 1040x Internal Revenue Service 1201 N. 2009 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2009 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2009 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2009 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2009 1040x 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. 2009 1040x You face (or your business is facing) an immediate threat of adverse action. 2009 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2009 1040x   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. 2009 1040x Here's why we can help: TAS is an independent organization within the IRS. 2009 1040x Our advocates know how to work with the IRS. 2009 1040x Our services are free and tailored to meet your needs. 2009 1040x We have offices in every state, the District of Columbia, and Puerto Rico. 2009 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2009 1040x irs. 2009 1040x gov/Advocate, or call us toll-free at 1-877-777-4778. 2009 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2009 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2009 1040x Low Income Taxpayer Clinics. 2009 1040x   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. 2009 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2009 1040x Visit www. 2009 1040x irs. 2009 1040x gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2009 1040x Prev  Up  Next   Home   More Online Publications