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Filing A 2012 Tax Return

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Filing A 2012 Tax Return

Filing a 2012 tax return 2. Filing a 2012 tax return   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Filing a 2012 tax return Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Filing a 2012 tax return Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Filing a 2012 tax return Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Filing a 2012 tax return The annual accounting period for your income tax return is called a tax year. Filing a 2012 tax return You can use one of the following tax years. Filing a 2012 tax return A calendar tax year. Filing a 2012 tax return A fiscal tax year. Filing a 2012 tax return Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Filing a 2012 tax return A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Filing a 2012 tax return Calendar tax year. Filing a 2012 tax return   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Filing a 2012 tax return   You must adopt the calendar tax year if any of the following apply. Filing a 2012 tax return You do not keep books. Filing a 2012 tax return You have no annual accounting period. Filing a 2012 tax return Your present tax year does not qualify as a fiscal year. Filing a 2012 tax return Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Filing a 2012 tax return   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Filing a 2012 tax return For more information, see Change in tax year, later. Filing a 2012 tax return   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Filing a 2012 tax return Fiscal tax year. Filing a 2012 tax return   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Filing a 2012 tax return A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Filing a 2012 tax return   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Filing a 2012 tax return   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Filing a 2012 tax return Change in tax year. Filing a 2012 tax return   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Filing a 2012 tax return See the Instructions for Form 1128 for exceptions. Filing a 2012 tax return If you qualify for an automatic approval request, a user fee is not required. Filing a 2012 tax return If you do not qualify for automatic approval, a ruling must be requested. Filing a 2012 tax return See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Filing a 2012 tax return Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Filing a 2012 tax return Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Filing a 2012 tax return You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Filing a 2012 tax return After that, if you want to change your accounting method, you must generally get IRS approval. Filing a 2012 tax return See Change in Accounting Method, later. Filing a 2012 tax return Kinds of methods. Filing a 2012 tax return   Generally, you can use any of the following accounting methods. Filing a 2012 tax return Cash method. Filing a 2012 tax return An accrual method. Filing a 2012 tax return Special methods of accounting for certain items of income and expenses. Filing a 2012 tax return Combination method using elements of two or more of the above. Filing a 2012 tax return You must use the same accounting method to figure your taxable income and to keep your books. Filing a 2012 tax return Also, you must use an accounting method that clearly shows your income. Filing a 2012 tax return Business and personal items. Filing a 2012 tax return   You can account for business and personal items under different accounting methods. Filing a 2012 tax return For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Filing a 2012 tax return Two or more businesses. Filing a 2012 tax return   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Filing a 2012 tax return They are separate and distinct only if you maintain complete and separate books and records for each business. Filing a 2012 tax return Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Filing a 2012 tax return However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Filing a 2012 tax return For more information, see Inventories, later. Filing a 2012 tax return Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Filing a 2012 tax return If you receive property or services, you must include their fair market value in income. Filing a 2012 tax return Example. Filing a 2012 tax return On December 30, 2012, Mrs. Filing a 2012 tax return Sycamore sent you a check for interior decorating services you provided to her. Filing a 2012 tax return You received the check on January 2, 2013. Filing a 2012 tax return You must include the amount of the check in income for 2013. Filing a 2012 tax return Constructive receipt. Filing a 2012 tax return   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Filing a 2012 tax return You do not need to have possession of it. Filing a 2012 tax return If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Filing a 2012 tax return Example. Filing a 2012 tax return Interest is credited to your bank account in December 2013. Filing a 2012 tax return You do not withdraw it or enter it into your passbook until 2014. Filing a 2012 tax return You must include it in your gross income for 2013. Filing a 2012 tax return Delaying receipt of income. Filing a 2012 tax return   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Filing a 2012 tax return You must report the income in the year the property is received or made available to you without restriction. Filing a 2012 tax return Example. Filing a 2012 tax return Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Filing a 2012 tax return She was told in December that her payment was available. Filing a 2012 tax return At her request, she was not paid until January 2014. Filing a 2012 tax return She must include this payment in her 2013 income because it was constructively received in 2013. Filing a 2012 tax return Checks. Filing a 2012 tax return   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Filing a 2012 tax return Example. Filing a 2012 tax return Dr. Filing a 2012 tax return Redd received a check for $500 on December 31, 2013, from a patient. Filing a 2012 tax return She could not deposit the check in her business account until January 2, 2014. Filing a 2012 tax return She must include this fee in her income for 2013. Filing a 2012 tax return Debts paid by another person or canceled. Filing a 2012 tax return   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Filing a 2012 tax return If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Filing a 2012 tax return For more information, see Canceled Debt under Kinds of Income in chapter 5. Filing a 2012 tax return Repayment of income. Filing a 2012 tax return   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Filing a 2012 tax return If the amount you repay is over $3,000, a special rule applies. Filing a 2012 tax return For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Filing a 2012 tax return Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Filing a 2012 tax return This includes business expenses for which you contest liability. Filing a 2012 tax return However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Filing a 2012 tax return Expenses paid in advance. Filing a 2012 tax return   You can deduct an expense you pay in advance only in the year to which it applies. Filing a 2012 tax return Example. Filing a 2012 tax return You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Filing a 2012 tax return You can deduct $500 in 2013 and $500 in 2014. Filing a 2012 tax return Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Filing a 2012 tax return The purpose of an accrual method of accounting is to match income and expenses in the correct year. Filing a 2012 tax return Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Filing a 2012 tax return Example. Filing a 2012 tax return You are a calendar year accrual method taxpayer. Filing a 2012 tax return You sold a computer on December 28, 2013. Filing a 2012 tax return You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Filing a 2012 tax return You must include the amount received for the computer in your 2013 income. Filing a 2012 tax return Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Filing a 2012 tax return Estimated income. Filing a 2012 tax return   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Filing a 2012 tax return Change in payment schedule for services. Filing a 2012 tax return   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Filing a 2012 tax return Advance payments for services. Filing a 2012 tax return   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Filing a 2012 tax return However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Filing a 2012 tax return However, you cannot postpone including any payment beyond that tax year. Filing a 2012 tax return   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Filing a 2012 tax return That publication also explains special rules for reporting the following types of income. Filing a 2012 tax return Advance payments for service agreements. Filing a 2012 tax return Prepaid rent. Filing a 2012 tax return Advance payments for sales. Filing a 2012 tax return   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Filing a 2012 tax return If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Filing a 2012 tax return An agreement includes a gift certificate that can be redeemed for goods. Filing a 2012 tax return Treat amounts that are due and payable as amounts you received. Filing a 2012 tax return   You generally include an advance payment in income for the tax year in which you receive it. Filing a 2012 tax return However, you can use an alternative method. Filing a 2012 tax return For information about the alternative method, see Publication 538. Filing a 2012 tax return Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Filing a 2012 tax return The all-events test has been met. Filing a 2012 tax return The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Filing a 2012 tax return Economic performance has occurred. Filing a 2012 tax return Economic performance. Filing a 2012 tax return   You generally cannot deduct or capitalize a business expense until economic performance occurs. Filing a 2012 tax return If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Filing a 2012 tax return If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Filing a 2012 tax return An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Filing a 2012 tax return For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Filing a 2012 tax return Example. Filing a 2012 tax return You are a calendar year taxpayer and use an accrual method of accounting. Filing a 2012 tax return You buy office supplies in December 2013. Filing a 2012 tax return You receive the supplies and the bill in December, but you pay the bill in January 2014. Filing a 2012 tax return You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Filing a 2012 tax return Your office supplies may qualify as a recurring expense. Filing a 2012 tax return In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Filing a 2012 tax return Keeping inventories. Filing a 2012 tax return   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Filing a 2012 tax return If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Filing a 2012 tax return For more information, see Inventories , later. Filing a 2012 tax return Special rule for related persons. Filing a 2012 tax return   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Filing a 2012 tax return Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Filing a 2012 tax return If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Filing a 2012 tax return   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Filing a 2012 tax return For a list of other related persons, see section 267 of the Internal Revenue Code. Filing a 2012 tax return Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Filing a 2012 tax return However, the following restrictions apply. Filing a 2012 tax return If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Filing a 2012 tax return (See, however, Inventories, later. Filing a 2012 tax return ) You can use the cash method for all other items of income and expenses. Filing a 2012 tax return If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Filing a 2012 tax return If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Filing a 2012 tax return If you use a combination method that includes the cash method, treat that combination method as the cash method. Filing a 2012 tax return Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Filing a 2012 tax return However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Filing a 2012 tax return These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Filing a 2012 tax return A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Filing a 2012 tax return A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Filing a 2012 tax return Qualifying taxpayer. Filing a 2012 tax return   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Filing a 2012 tax return (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Filing a 2012 tax return ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Filing a 2012 tax return Qualifying small business taxpayer. Filing a 2012 tax return   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Filing a 2012 tax return (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Filing a 2012 tax return ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Filing a 2012 tax return Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Filing a 2012 tax return Business not owned or not in existence for 3 years. Filing a 2012 tax return   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Filing a 2012 tax return If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Filing a 2012 tax return Materials and supplies that are not incidental. Filing a 2012 tax return   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Filing a 2012 tax return If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Filing a 2012 tax return Changing accounting method. Filing a 2012 tax return   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Filing a 2012 tax return See Change in Accounting Method, later. Filing a 2012 tax return More information. Filing a 2012 tax return    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Filing a 2012 tax return For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Filing a 2012 tax return Items included in inventory. Filing a 2012 tax return   If you are required to account for inventories, include the following items when accounting for your inventory. Filing a 2012 tax return Merchandise or stock in trade. Filing a 2012 tax return Raw materials. Filing a 2012 tax return Work in process. Filing a 2012 tax return Finished products. Filing a 2012 tax return Supplies that physically become a part of the item intended for sale. Filing a 2012 tax return Valuing inventory. Filing a 2012 tax return   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Filing a 2012 tax return To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Filing a 2012 tax return   Inventory valuation rules cannot be the same for all kinds of businesses. Filing a 2012 tax return The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Filing a 2012 tax return Your inventory practices must be consistent from year to year. Filing a 2012 tax return More information. Filing a 2012 tax return   For more information about inventories, see Publication 538. Filing a 2012 tax return Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Filing a 2012 tax return Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Filing a 2012 tax return You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Filing a 2012 tax return Activities subject to the uniform capitalization rules. Filing a 2012 tax return   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Filing a 2012 tax return Produce real or tangible personal property. Filing a 2012 tax return For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Filing a 2012 tax return Acquire property for resale. Filing a 2012 tax return Exceptions. Filing a 2012 tax return   These rules do not apply to the following property. Filing a 2012 tax return Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Filing a 2012 tax return Property you produce if you meet either of the following conditions. Filing a 2012 tax return Your indirect costs of producing the property are $200,000 or less. Filing a 2012 tax return You use the cash method of accounting and do not account for inventories. Filing a 2012 tax return For more information, see Inventories, earlier. Filing a 2012 tax return Special Methods There are special methods of accounting for certain items of income or expense. Filing a 2012 tax return These include the following. Filing a 2012 tax return Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Filing a 2012 tax return Bad debts, discussed in chapter 10 of Publication 535. Filing a 2012 tax return Depletion, discussed in chapter 9 of Publication 535. Filing a 2012 tax return Depreciation, discussed in Publication 946, How To Depreciate Property. Filing a 2012 tax return Installment sales, discussed in Publication 537, Installment Sales. Filing a 2012 tax return Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Filing a 2012 tax return A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Filing a 2012 tax return To get approval, you must file Form 3115, Application for Change in Accounting Method. Filing a 2012 tax return You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Filing a 2012 tax return You may have to pay a user fee. Filing a 2012 tax return For more information, see the form instructions. Filing a 2012 tax return Automatic change procedures. Filing a 2012 tax return   Certain taxpayers can presume to have IRS approval to change their method of accounting. Filing a 2012 tax return The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Filing a 2012 tax return No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Filing a 2012 tax return   Generally, you must use Form 3115 to request an automatic change. Filing a 2012 tax return For more information, see the Instructions for Form 3115. Filing a 2012 tax return Prev  Up  Next   Home   More Online Publications
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The Filing A 2012 Tax Return

Filing a 2012 tax return 17. Filing a 2012 tax return   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Filing a 2012 tax return Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Filing a 2012 tax return Free help with your tax return. Filing a 2012 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing a 2012 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Filing a 2012 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing a 2012 tax return 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. Filing a 2012 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing a 2012 tax return To find the nearest VITA or TCE site, visit IRS. Filing a 2012 tax return gov or call 1-800-906-9887. Filing a 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing a 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing a 2012 tax return aarp. Filing a 2012 tax return org/money/taxaide or call 1-888-227-7669. Filing a 2012 tax return   For more information on these programs, go to IRS. Filing a 2012 tax return gov and enter “VITA” in the search box. Filing a 2012 tax return Internet. Filing a 2012 tax return IRS. Filing a 2012 tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Filing a 2012 tax return Apply for an Employer Identification Number (EIN). Filing a 2012 tax return Go to IRS. Filing a 2012 tax return gov and enter Apply for an EIN in the search box. Filing a 2012 tax return Request an Electronic Filing PIN by going to IRS. Filing a 2012 tax return gov and entering Electronic Filing PIN in the search box. Filing a 2012 tax return Download forms, instructions, and publications, including some accessible versions. Filing a 2012 tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Filing a 2012 tax return gov or IRS2Go. Filing a 2012 tax return Tax return and tax account transcripts are generally available for the current year and past three years. Filing a 2012 tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Filing a 2012 tax return gov or IRS2Go. Filing a 2012 tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Filing a 2012 tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Filing a 2012 tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Filing a 2012 tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Filing a 2012 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing a 2012 tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Filing a 2012 tax return gov. Filing a 2012 tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing a 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing a 2012 tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Filing a 2012 tax return AARP offers the Tax-Aide counseling program as part of the TCE program. Filing a 2012 tax return Visit AARP's website to find the nearest Tax-Aide location. Filing a 2012 tax return Research your tax questions. Filing a 2012 tax return Search publications and instructions by topic or keyword. Filing a 2012 tax return Read the Internal Revenue Code, regulations, or other official guidance. Filing a 2012 tax return Read Internal Revenue Bulletins. Filing a 2012 tax return Sign up to receive local and national tax news by email. Filing a 2012 tax return Phone. Filing a 2012 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing a 2012 tax return   Call the Business and Specialty Tax line for questions at 1-800-829-4933. Filing a 2012 tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Filing a 2012 tax return Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing a 2012 tax return Call to locate the nearest volunteer help site, 1-800-906-9887. Filing a 2012 tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing a 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing a 2012 tax return Most VITA and TCE sites offer free electronic filing. Filing a 2012 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing a 2012 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing a 2012 tax return Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Filing a 2012 tax return You should receive your order within 10 business days. Filing a 2012 tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Filing a 2012 tax return Follow the prompts to provide your Employer Identification Number, street address and ZIP code. Filing a 2012 tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Filing a 2012 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing a 2012 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing a 2012 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Filing a 2012 tax return gsa. Filing a 2012 tax return gov/fedrelay. Filing a 2012 tax return Walk-in. Filing a 2012 tax return You can find a selection of forms, publications and services — in-person, face-to-face. Filing a 2012 tax return   Products. Filing a 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing a 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing a 2012 tax return Services. Filing a 2012 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing a 2012 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing a 2012 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Filing a 2012 tax return No appointment is necessary—just walk in. Filing a 2012 tax return Before visiting, check www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/localcontacts for hours of operation and services provided. Filing a 2012 tax return Mail. Filing a 2012 tax return You can send your order for forms, instructions, and publications to the address below. Filing a 2012 tax return You should receive a response within 10 days after your request is received. Filing a 2012 tax return  Internal Revenue Service 1201 N. Filing a 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Filing a 2012 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing a 2012 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing a 2012 tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Filing a 2012 tax return 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. Filing a 2012 tax return You face (or your business is facing) an immediate threat of adverse action. Filing a 2012 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing a 2012 tax return   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. Filing a 2012 tax return Here's why we can help: TAS is an independent organization within the IRS. Filing a 2012 tax return Our advocates know how to work with the IRS. Filing a 2012 tax return Our services are free and tailored to meet your needs. Filing a 2012 tax return We have offices in every state, the District of Columbia, and Puerto Rico. Filing a 2012 tax return 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. Filing a 2012 tax return irs. Filing a 2012 tax return gov/advocate, or call us toll-free at 1-877-777-4778. Filing a 2012 tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing a 2012 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/sams. Filing a 2012 tax return Low Income Taxpayer Clinics. Filing a 2012 tax return   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. Filing a 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing a 2012 tax return Visit www. Filing a 2012 tax return TaxpayerAdvocate. Filing a 2012 tax return irs. Filing a 2012 tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing a 2012 tax return Small Business and Self-Employed Tax Center. Filing a 2012 tax return This online guide is a must for every small business owner or any taxpayer about to start a business. Filing a 2012 tax return  The information is updated during the year. Filing a 2012 tax return Visit www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/Businesses/Small-Businesses-&-Self-Employed. Filing a 2012 tax return Prev  Up  Next   Home   More Online Publications